节彼南山

the answer book read:

earnings must be adjusted to reflect the nonrecurring extraordinary item due to

the company's decision to refinance.

adjusted 2006 earnings before tax = 30,400,000 + 189,100,000 = 219,500,000

adjusted 2006 after-tax earnings = 219,500,000 * (1 - 34%)  = 144,870,000

2006 underlying eps = 144,870,000 / 106,530,616 = 1.36

(study session 12, los 55 d) 

节彼南山

呵呵，我没考虑这么多，只记住underlying eps怎么算就停步了。佩服你的认真。

那些税怎么来的我从来没去考虑，惭愧，只是知道它们和underlying eps无关。所以，income statement

中basic eps有，而30题是求underlying eps，所以应该排除在外。至于为什么排除在外，哈哈，我也不

知道，我只知道underlying eps是这么定义的。

期待有人指点。