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Diluted weighted average number of ordinary shares outstanding

Polish translation: (oslabiona) srednia wazona ilosci akcji zwyklych posiadanych przez udzialowcow

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19:02 Jun 3, 2002
English to Polish translations [PRO]
Bus/Financial - Accounting
English term or phrase: Diluted weighted average number of ordinary shares outstanding
sprawozdanie finansowe
Andrzej Lejman
Local time: 22:54
Polish translation:(oslabiona) srednia wazona ilosci akcji zwyklych posiadanych przez udzialowcow
Explanation:
nie ma pewnosci jak powiedziec diluted, wiec dlatego propozycja w nawiasie.

dilution- decrease, loss or weakening of a financial statement related item,
weighted average - srednia wazona
ordinary shares - akcje zwykle
outstanding - shares in the hands of stockholders

Ref.Barron's Dict. of Accounting Terms


Magda

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Note added at 2002-06-03 19:38:37 (GMT)
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PS jeszcze o outstanding shares: \"are issued shares minus treasury shares\".
M.
Selected response from:

Magda Dziadosz
Poland
Local time: 22:54
Grading comment
Dzieki!
To Eva: you might be right, but it's not my task to discuss a financial report audited by PricewaterhouseCoopers.
Thanks anyway!
4 KudoZ points were awarded for this answer

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Summary of answers provided
4 +2(oslabiona) srednia wazona ilosci akcji zwyklych posiadanych przez udzialowcow
Magda Dziadosz
4 +1just a comment (sorry, my Polish is not sufficient for this)
Eva Blanar
4Rozwodniona ¶rednia liczba wyemitowanych akcji zwykłychPiotr Kurek


  

Answers


3 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
Rozwodniona ¶rednia liczba wyemitowanych akcji zwykłych


Explanation:
pwk

Piotr Kurek
Local time: 22:54
PRO pts in category: 19
Login to enter a peer comment (or grade)

33 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
(oslabiona) srednia wazona ilosci akcji zwyklych posiadanych przez udzialowcow


Explanation:
nie ma pewnosci jak powiedziec diluted, wiec dlatego propozycja w nawiasie.

dilution- decrease, loss or weakening of a financial statement related item,
weighted average - srednia wazona
ordinary shares - akcje zwykle
outstanding - shares in the hands of stockholders

Ref.Barron's Dict. of Accounting Terms


Magda

--------------------------------------------------
Note added at 2002-06-03 19:38:37 (GMT)
--------------------------------------------------

PS jeszcze o outstanding shares: \"are issued shares minus treasury shares\".
M.

Magda Dziadosz
Poland
Local time: 22:54
Specializes in field
Native speaker of: Native in PolishPolish
PRO pts in category: 153
Grading comment
Dzieki!
To Eva: you might be right, but it's not my task to discuss a financial report audited by PricewaterhouseCoopers.
Thanks anyway!

Peer comments on this answer (and responses from the answerer)
agree  Eva Blanar: rozwodniona
10 hrs

agree  Ivan Frankovics
12 hrs
Login to enter a peer comment (or grade)

11 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
just a comment (sorry, my Polish is not sufficient for this)


Explanation:
It might be worthwhile - if this is important in your context or in paragraphs later - to check with the client: the adjective "diluted" does not make too much sense in this expression:
**diluted** means (in the context of the weighted average number) that ALL shares issued by the company are taken account of (that is, in addition to ordinary shares, the dividend preference shares, the voting preference shares, the unexercised share options, any convertible bonds etc. whatever they have). This implies that for a dilution, there shall be shares other than the ordinary ones for the calculation of the weighted average!

One solution, though, might be that different issues of shares shall be considered: if the company has exclusively ordinary shares in issue, say, 100,000 in number, but in April of this year another 50,000 ordinary shares were issued and these will not entitle to dividends for 2001, it makes some sense to calculate a "diluted" average, because the April and the July issues will probably not entitle to dividends for the previous year. (If they don't, on a stock exchange, the old and the new shares would be listed as separate series, with their own ticker etc.)

An example: the company was set up with 100k shares, plus 20k were issued in April and another 30k were issued in July. The total number of issued shares at the end of the year will be 150,000, but the weighted average only 130,000, because the shares issued during the year will be taken account of only proportionately. (From the respective amounts, the number of treasury shares is actually deductible, before the weighting calculation, of course.) Now, if the April issue still entitles to dividends for the previous year, it might be appropriate to say that this weighted average is "diluted" from this point of view (if, say, the earnings per share will be calculated not on 115k shares (100k for 12 months, 20k for 9 months), but on 130k (=total average number of shares issued and outstanding, if there are no treasury shares).
HTH,
Eva



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Note added at 2002-06-04 11:25:47 (GMT) Post-grading
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OK, I\'m sure you made the right decision and, in most cases, audited reports are all right - I only saw too many exceptions to that general rule. (At any rate, I am glad you did not enter the term into the glossary - I hate misleading glossary entries.)

Eva Blanar
Hungary
Local time: 22:54
Specializes in field
Native speaker of: Hungarian

Peer comments on this answer (and responses from the answerer)
agree  Ivan Frankovics
1 hr
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Changes made by editors
Oct 2, 2006 - Changes made by Magda Dziadosz:
Field (specific)(none) » Accounting


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