میانگین موزون تعداد سهام عادی
در محاسبه سود پایه و تقلیلیافته هر سهم، استفاده از میانگین موزون تعداد سهام عادی ضروری است، زیرا اثر افزایش یا کاهش در سهام موجود بر سود، به بخشی از دوره مربوط میشود که مابهازای آن در اختیار واحد تجاری بوده است. به عبارت دیگر، استفاده از این مبنا، مدت استفاده از مابهازای دریافت شده را درنظر میگیرد.
به منظور تعیین میانگین موزون تعداد سهام، در مواردی که صدور سهام عادی در قبال مابهازای نقدی است، تاریخ ثبت افزایش سرمایه در مرجع ثبت شرکتها، ملاک عمل قرار میگیرد زیرا استفاده از وجوه تنها پس از ثبت افزایش سرمایه امکانپذیر است.
در صورتی که مابهازای سهام به طور کامل وصول نشده باشد، این سهام متناسب با مابهازای دریافت شده، در محاسبه میانگین موزون تعداد سهام منظور میشود، زیرا فقط وجوه دریافتی، عملیات واحد تجاری را تحت تأثیر قرار میدهد و این سهام، حق مشارکت در تقسیم سود را نیز داراست.
افزایش سرمایه ممکن است از محل مطالبات سهامداران باشد. در چنین مواردی، از آنجا که سهامدار، اختیار دریافت طلب یا خرید سهام جدید را دارد، افزایش سرمایه مانع خروج وجه نقد از واحد تجاری میگردد و در نتیجه با این نوع افزایش سرمایه همانند افزایش سرمایه نقدی برخورد میشود. در این موارد، تاریخ اتمام پذیرهنویسی حق تقدم، مبنای تعیین میانگین موزون تعداد سهام است. (استاندارد حسابداری 30 سود هر سهم (مصوب 1388))
For the purpose of calculating basic earnings per share, the number of ordinary shares shall be the weighted average number of ordinary shares outstanding during the period. Using the weighted average number of ordinary shares outstanding during the period reflects the possibility that the amount of shareholders’ capital varied during the period as a result of a larger or smaller number of shares being outstanding at any time. The weighted average number of ordinary shares outstanding during the period is the number of ordinary shares outstanding at the beginning of the period, adjusted by the number of ordinary shares bought back or issued during the period multiplied by a time‑weighting factor. The time‑weighting factor is the number of days that the shares are outstanding as a proportion of the total number of days in the period; a reasonable approximation of the weighted average is adequate in many circumstances.
Shares are usually included in the weighted average number of shares from the date consideration is receivable (which is generally the date of their issue), for example: (a) ordinary shares issued in exchange for cash are included when cash is receivable; (b) ordinary shares issued on the voluntary reinvestment of dividends on ordinary or preference shares are included when dividends are reinvested; (c) ordinary shares issued as a result of the conversion of a debt instrument to ordinary shares are included from the date that interest ceases to accrue; (d) ordinary shares issued in place of interest or principal on other financial instruments are included from the date that interest ceases to accrue; (e) ordinary shares issued in exchange for the settlement of a liability of the entity are included from the settlement date; (f) ordinary shares issued as consideration for the acquisition of an asset other than cash are included as of the date on which the acquisition is recognised; and (g) ordinary shares issued for the rendering of services to the entity are included as the services are rendered.
The timing of the inclusion of ordinary shares is determined by the terms and conditions attaching to their issue. Due consideration is given to the substance of any contract associated with the issue.
Ordinary shares issued as part of the consideration transferred in a business combination are included in the weighted average number of shares from the acquisition date. This is because the acquirer incorporates into its statement of comprehensive income the acquiree’s profits and losses from that date.
Ordinary shares that will be issued upon the conversion of a mandatorily convertible instrument are included in the calculation of basic earnings per share from the date the contract is entered into.
Contingently issuable shares are treated as outstanding and are included in the calculation of basic earnings per share only from the date when all necessary conditions are satisfied (ie the events have occurred). Shares that are issuable solely after the passage of time are not contingently issuable shares, because the passage of time is a certainty. Outstanding ordinary shares that are contingently returnable (ie subject to recall) are not treated as outstanding and are excluded from the calculation of basic earnings per share until the date the shares are no longer subject to recall.
The weighted average number of ordinary shares outstanding during the period and for all periods presented shall be adjusted for events, other than the conversion of potential ordinary shares, that have changed the number of ordinary shares outstanding without a corresponding change in resources.
Ordinary shares may be issued, or the number of ordinary shares outstanding may be reduced, without a corresponding change in resources. Examples include: (a) a capitalisation or bonus issue (sometimes referred to as a stock dividend); (b) a bonus element in any other issue, for example a bonus element in a rights issue to existing shareholders; (c) a share split; and (d) a reverse share split (consolidation of shares).
In a capitalisation or bonus issue or a share split, ordinary shares are issued to existing shareholders for no additional consideration. Therefore, the number of ordinary shares outstanding is increased without an increase in resources. The number of ordinary shares outstanding before the event is adjusted for the proportionate change in the number of ordinary shares outstanding as if the event had occurred at the beginning of the earliest period presented. For example, on a two‑for‑one bonus issue, the number of ordinary shares outstanding before the issue is multiplied by three to obtain the new total number of ordinary shares, or by two to obtain the number of additional ordinary shares.
A consolidation of ordinary shares generally reduces the number of ordinary shares outstanding without a corresponding reduction in resources. However, when the overall effect is a share repurchase at fair value, the reduction in the number of ordinary shares outstanding is the result of a corresponding reduction in resources. An example is a share consolidation combined with a special dividend. The weighted average number of ordinary shares outstanding for the period in which the combined transaction takes place is adjusted for the reduction in the number of ordinary shares from the date the special dividend is recognized - IAS 33 Earnings per Share