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Cc ni dung chnh:
-
Li ni u:
Hin nay, B Ti chnh ban hnh Quyt nh s 100/2005/Q-BTC ngy 28/12/2005 v
Thng t s 21/2006/TT-BTC ngy 20/03/2006 hng dn v Chun mc k ton s 30: Li
trn c phiu. Theo quy nh mi ny, ch tiu li (thu nhp) trn c phiu s c phn nh hp
l hn trong cc trng hp c bin ng s lng c phiu lu hnh trong nm.
i vi cc cng ty c phn ang nim yt c phiu ph thng (gi tt l CP) trn S Giao
dch Chng khon Tp.HCM (HOSE), thi im cng b cc BCTC nh k l cui cc qu 1, 2,
3 v cui nm. Do HOSE s s dng s liu tng cng ca 4 BCTC qu lin tip gn nht
tnh ch s EPS c bn, tip theo s tnh EPS iu chnh (nu c pht sinh bin ng v vn c
phn sau thi im ). Trng hp 4 qu gn nht trng vi thi im cui nm, HOSE s ly
s liu ca BCTC nm. Di y l mt s cc quy c khc trc khi HOSE cng b phng
php tnh EPS c bn v EPS iu chnh.
II.
S lng CP ang lu hnh bnh qun trong k l i lng bnh qun trng s theo s
ngy. Tng s ngy trong k l s ngy thc t theo lch, bao gm c ngy l v ngy ngh.
Nhng trng hp pht sinh trong thc t nhng cha c hng dn trong Q s
100/2005/Q-BTC ngy 28/12/2005 v Thng t s 21/2006/TT-BTC ngy 20/03/2006 th
HOSE s tham chiu theo Chun mc K ton Quc t s 33 (IAS33). C th, c 4 trng
hp hi t theo nh IAS33 nh sau:
-
Sp nhp c phiu.
(3 trng hp trn lm thay i khi lng CP ang lu hnh nhng khng lm thay i
tng ng v ngun vn).
S lng CP ang lu hnh = S lng CP pht hnh - CP qu, trong S lng CP pht
hnh bao gm S lng CP ang NY + S lng CP cha NY (nu c, trng hp ca cc
cng ty NY c yu t nc ngoi).
Trng hp cng ty nim yt ang thc hin mua, bn CP qu nhng cha hon tt th
cha ghi nhn t mua, bn ny.
Trng hp cng ty pht hnh c phiu thc hin nhiu quyn cng lc (thng CP +
pht hnh quyn mua CP mi) nhng khi nim yt th li nim yt tng phn, HOSE s
khng a s lng CP pht hnh tng phn vo cng thc tnh S lng CP ang lu hnh
bnh qun m coi nh s c phiu c tm cng thm t ngy giao dch khng hng
quyn.
c. EPS iu chnh:
-
HOSE s iu chnh EPS c bn trc khi tnh P/E trong trng hp pht sinh bin ng v
s lng CP ang lu hnh trong khong thi gian sau ngy kt thc k tnh ton EPS c
bn cho n ngy hin ti.
H s iu
chnh
Gi tham
chiu ngy
(XR)
Trng hp vic pht hnh quyn c thc hin ko di trong 2 k (cht ngy hng
quyn trong k trc v lng c phiu pht hnh thm chnh thc giao dch vo k
sau): s lng c phiu lu hnh u k sau cng phi c iu chnh cho h s gi
nh trn.
Ngy
S kin
01/07/06
24/10/06
21/05/07
KLLH
thc t (B)
54.729.200
60.810.230
H s (C)
x 1,5000
x 1,5000
(D) = (B) x
(C)
82.093.800
91.215.345
19/06/07
30/06/07
12
91.215.344
91.215.344
91.215.344
S ngy c tnh l khong thi gian gia hai s kin c bin ng thc t ca KLLH.
q2-2007
210.922
q1-2007
155.047
q4-2006
228.362
q3-2006
68.346
17/08/06
31/12/06
45.000.000
Ngy
01/01/06
31/07/06
S kin
H s (C)
x 1,2333
45.000.000
(D) = (B) x
(C)
36.999.000
45.000.000
Trong k ny, HOSE nhn c BCTC nm 2006 kim ton ca Cty ITACO c cc mc
li chia cho c ng = 148.773.000.000
n ngy 02/03/2007, c phiu ITA giao dch khng hng quyn nhn c tc bng c
phiu vi t l phn phi cho c ng hin hu l 5:1. Khi gi tham chiu c tnh vi
h s iu chnh = 5 / (5 + 1). EPS c bn cng c iu chnh tng ng = (3.719 x 5) /
(5 + 1) = 3.099 /cp. y chnh l EPS iu chnh.
3. Trng hp pht hnh thm c phiu ca Cty c phn VINAMILK giai on 01/07/2006
30/06/2007:
Trng s s ngy (A)
213
94
Ngy
S kin
01/07/06
30/01/07
31/01/07
04/05/07
30/06/07
58
KLLH
thc t (B)
159.000.000
166.950.000
175.275.670
175.275.670
H s (C)
x 1,0470
x 1,0470
(D) = (B) x
(C)
166.473.000
174.796.650
175.275.670
q2-2007
248.366
q1-2007
318.792
q4-2006
162.936
q3-2006
150.141
Ngy
S kin
01/07/06
30/07/06
31/07/06
30/10/06
30/05/07
20/06/07
29/06/07
30/06/07
KLLH
thc t (B)
8.000.000
H s (C)
x 1,2375
x 1,1332
(D) = (B) x
(C)
11.218.680
91
9.900.000
x 1,1332
11.218.680
233
10.700.000
x 1,1332
12.125.240
11.769.999
13.374.999
13.234.999
13.769.999
13.234.999
Ngy 30/5/2007, c phiu DMC giao dch khng hng quyn (XA): khi lng c phiu
tm tnh tng thm l 1.605.000 cp. Phn tng thm ny sau c pht hnh v ng k
giao dch 2 ln vo cc ngy 20/6 v 29/6/2007, tuy nhin HOSE gi nh s lng c
phiu c cng thm t ngy 30/5/2007.
q2-2007
16.386
q1-2007
9.149
q4-2006
11.061
q3-2006
14.095