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Bus/Financial - Accounting | | English term or phrase: diluted / antidilutive | In computing *diluted net income per share*, incremental shares issuable upon the assumed exercise of stock options and other stock-based compensation awards have been added to the weighted averages shares outstanding. For the years ended 31 Dec. 2001 and 31. Dec. 2002, 15.8 million and 5.3 million shares respectively were not included because their effect was *antidilutive*.
Aus dem Anhang zu einem Jahresabschluss. Bin auch nicht böse, wenn jemand Lust hat, den ganzen ersten Satz zu übersetzen. Vielen Dank schon mal! |
| | | German translation:s.u. | Explanation:
Bei der Berechnung des verwässerten Nettoergebnisses je Aktie wurden die zusätzlichen Aktien, die bei der erwarteten/unterstellten Ausübung von Aktienoptionen und sonstiger aktienbasierter Vergütungen ausgegeben werden müssen, der gewichteten durchchschnittlichen Anzahl Aktien hinzugerechnet. Für die GJ zum .... blieben ... Aktien unberücksichtigt, weil der Effekt einer Verwässerung entgegenwirkte. |
| Selected response from:
Hans G. Liepert
Switzerland
Local time: 10:16
| Grading comment Vielen herzlichen Dank
4 KudoZ points were awarded for this answer |
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1 hr confidence:  
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