What is the calculation method used to determine the basic earnings per share in the company? The calculation of basic earnings per share is made ...
What is the calculation method used to determine the basic earnings per share in the company?
The calculation of basic earnings per share is made by dividing the profit for the year attributable to the holders of ordinary and preferred shares of the Company by the weighted average quantity of shares available during the year.
The Company has instruments that may have a dilutive effect on earnings per share.
The movements on the Treasury stock balance affect the weighted average quantity of preferred shares in Treasury in the calculation of earnings per share.
a) Only statement I is correct.
b) Statements I and II are correct.
c) Statements I and III are correct.
d) All statements are correct.
The calculation of basic earnings per share is made by dividing the profit for the year attributable to the holders of ordinary and preferred shares of the Company by the weighted average quantity of shares available during the year.
The Company has instruments that may have a dilutive effect on earnings per share.
The movements on the Treasury stock balance affect the weighted average quantity of preferred shares in Treasury in the calculation of earnings per share.
a) Only statement I is correct.
b) Statements I and II are correct.
c) Statements I and III are correct.
d) All statements are correct.
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Ed 
A resposta correta é a alternativa "c) As afirmações I e III estão corretas". A fórmula para calcular o lucro básico por ação é dividir o lucro líquido atribuível aos acionistas ordinários e preferenciais da empresa pela quantidade média ponderada de ações disponíveis durante o ano. Além disso, a movimentação do saldo de ações em tesouraria afeta a quantidade média ponderada de ações preferenciais em tesouraria no cálculo do lucro por ação.
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