当上市公司签订的股份回购合同中所规定的股票回购价格高于当期普通股平均市场价格时，应当计算稀释每股收益。
When the stock repurchase price in the listed company's share repurchase contracts is higher than current average market price of ordinary shares, and diluted earnings per share should be calculated.
当上市公司签订的股份回购合同中所规定的股票回购价格高于当期普通股平均市场价格时，应当计算稀释每股收益。
When the stock repurchase price in the listed company's share repurchase contracts is higher than current average market price of ordinary shares, and diluted earnings per share should be calculated.
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