附录a 应用指南（Appendix a application guide）.docVIP

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附录a 应用指南（Appendix a application guide）.doc

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附录a 应用指南（Appendix a application guide） Appendix A Application Guide This appendix is an integral part of all the requirements of this standard and provides a general guide for the calculation of eps. Allotment of shares A1. in the exercise or conversion of potential ordinary shares, bonus factors of ordinary shares in issue not usually, because of the potential ordinary shares are issued according to the whole value, will result in changes in the proportion of enterprise available resources. In the rights of allotment, the allotment price is usually lower than the fair value of the share. Therefore, this kind of rights contains bonus factors. If the allocation of shares offered to existing shareholders of all, for the calculation of the placing of new shares before the period of basic and diluted earnings per share of the number of ordinary shares, is the result of take outstanding shares multiplied by the quantity of the following factor: The fair value per share of the nearest exercise of the right of allotment / presumptive fair value per share of exercise rights The presumption of rights with fair value per share, through the total closest to the exercise of rights when the market price of the shares and the exercise of rights, then divided by the amount of exercise with equity after the number of common shares outstanding to calculate. If in the exercise before the rights and shares were publicly traded, used in the calculation of the fair value of the shares and rights, should be the last trading day closing price. Domination number To illustrate the application of thirty-eighth A2. and 39 segment description control number concept, that entity has 4800 continued operating profit, (7200) non sustained operating losses, the net loss (2400), 2000 ordinary shares and 400 shares outstanding potential ordinary shares. The basic operating earnings per share are 2.40, the basic non operating earnings per share are (3.60), and the basic net loss per share is (1.20). 4