<p><font face="Times New Roman" size="3">s8 p67页上面有段话，一直没有理解，还望大家给予指点，谢谢啦。</font></p><p><font face="Times New Roman" size="4">If convertible bonds are dilutive, then the bonds' after-tax interest expense is not considered an interest expense for diluted EPS. Hence, interest expense multiplied by (1-the tax rate) must be added back to the numerator.</font></p><p><font face="黑体" size="3"><font face="Times New Roman">另外还有一个问题，为何在<font size="4">the exercise of the options</font>后，公司就要用这笔钱再将流通的股票买回来，以减少市面上流通的股票呢？这是个假设，还是规定在计算EPS的时候，一定要这样做？</font></font></p>