Fdez

bonus/right shares are treated as splits … means you have to apply the split from the begining of the year … assuming jan1 to dec 31 year … if split occur at dec 31, you will do 180/(150+300) …
you cant do 180/(150 +400) or 180/(200+400) bcoz none of these apply, as you have changed the number of shares outstanding how come you are calculating bonus on 200 shares outstanding …
if you have difficulty understanding this … i suggest reading the standard again.