[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？