[求助]高手讲题呗 LEVEL 1 net, interest, income, face, common

注金证

 

Diluted EPS is calculated under the assumption that the convertible bonds were converted into common stock, the bond interest net of tax is restored to net income, 

 

 

我就不明白如果BONDS 被CONVERTED TO EQUITY，BOND INTEREST NET OF TAX 不就是作废啦吗，怎么被加到NET INCOME？

lee8787387089

net income是减掉BOND INTEREST，现在既然已经是债转股了，那么这些利息就相当于收回，但因此享受不到利息benefit，所以加回的数额只是利息*（1-t）,有了解？