| 单词 | 全面摊薄每股盈余 |
| 释义 | 全面摊薄每股盈余 Fully Diluted EPS 如果公司有发行认股权证、期权、可转换债券或优先股等金融工具，公司未来可能需要增发新股，每股盈余(EPS)会因而遭稀释。全面摊薄每股盈余等於股东应占溢利除以计入可能增发的新股的总股数，以反映股东权益可能遭稀释的程度。 "An EPS (earnings per share) figure that is calculated by dividing earnings by a larger amount of shares than the number currently outstanding. It assumes the eventual full issue of all shares connected to convertibles, options, warrants and convertible preferred shares. This leads to a greater dilution of the EPS figure." |
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