On 1 July 20x0 ABC Ltd. has 500,000 ordinary shares on issue. On 31 December 20x0 ABC Ltd. announces a bonus issue of 2 shares for every share held on 30 September 20x0. For the period ended 30 June 20x1 ABC Ltd.’s profit attributable to ordinary shareholders amounts to MU2,250,000 (30 June 20x0: MU1,500,000).
What is the basic earnings per share for 30 June 20x1 and are any other periods affected?
A. The bonus issue is for 250,000 shares (500,000 ÷ 2), therefore, basic earnings per share for 30 June 20x1 is MU3 [MU2,250,000 ÷ (500,000 + 250,000)] and a retrospective adjustment must be made to basic earnings per share for the period ended 30 June 20x0.
B. The bonus issue results in 1,000,000 additional shares being issued (500,000 x 2), therefore, basic earnings per share for 30 June 20x1 is MU3 {MU2,250,000 ÷ [500,000 + (1,000,000 ÷ 12 x 3)]} and all prior periods presented must be adjusted proportionately.
C. The bonus issue is for 1,000,000 shares (500,000 x 2), therefore, basic earnings per share for 30 June 20x1 is MU1.5 [MU2,250,000 ÷ (500,000 + 1,000,000)] and a retrospective adjustment must be made to basic earnings per share for the period ended 30 June 20x0.
A. The bonus issue is for 250,000 shares (500,000 ÷ 2), therefore, basic earnings per share for 30 June 20x1 is MU3 [MU2,250,000 ÷ (500,000 + 250,000)] and a retrospective adjustment must be made to basic earnings per share for the period ended 30 June 20x0.
根据企业会计准则第34号——每股收益（2006），基本每股收益应当根据归属于普通股股东的当期净利润除以发行在外普通股的加权平均数来计算。在ABC Ltd.的情况下，20x1年6月30日的基本每股收益应当考虑20x0年9月30日宣布的红股发行。红股导致了250,000股的额外发行，因此，20x1年6月30日的基本每股收益为MU3，计算方式为[MU2,250,000 ÷ (500,000 + 250,000)]。由于红股的发放是对所有者权益的调整，因此需要对20x0年6月30日结束的报告期的基本每股收益进行追溯调整。
