基本每股收益和稀释每股收益应当在中期利润表中单独列示。?。
The basic earnings per share and the diluted earnings per share shall be separately presented in the interim profit statement.
本公司不存在稀释性潜在普通股，稀释每股收益等于基本每股收益。
There are no potential dilutive ordinary shares, and the diluted earnings per share are equal to the basic earnings.
在股价如此便宜的情况下，银行筹得任意规模的资金都必定严重稀释每股收益(所以迫使股东们出售)。
With share prices so low, any more capital-raising is bound to be hugely dilutive (thereby reinforcing the urge to sell).
对艾尔·巴尼斯而言，两个备选的财务方式(注资或发行新股)中，显然发行新股会稀释每股收益，并不可行。
Alternative methods of financing, notably a rights offering, would have certainly been dilutive and, according to Mr Albanese, perhaps not even feasible.
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.
而且，增加的股权资本对每股收益的稀释作用在收益增长无望的情况下将引起股票价格的下跌。
Moreover, the diluting effects of share capital increase on earnings will drag stock price down in the absence of a desirable expectation for earnings growth.
稀释后每股收益为人民币23.5分，比起09年同期的人民币48.6分有所减少。这主要是因为加权平均股数因集团2010年2月8日新加坡首次公开募股时发行新股而有所增长。
The diluted earnings per share decreased to RMB23.5 cents as compared to RMB48.6 cents in 9M09 due to the new share issuance in Singapore's initial public offering on 8 February 2010.
稀释后每股收益为人民币23.5分，比起09年同期的人民币48.6分有所减少。这主要是因为加权平均股数因集团2010年2月8日新加坡首次公开募股时发行新股而有所增长。
The diluted earnings per share decreased to RMB23.5 cents as compared to RMB48.6 cents in 9M09 due to the new share issuance in Singapore's initial public offering on 8 February 2010.
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