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Bates Ltd Has 6 000 000 Ordinary Shares on Issue

question 74

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Bates Ltd has 6 000 000 ordinary shares on issue at the beginning of the year,1 July 2013.These shares were issued at $4.00 each and have a current market value of $6.25.On 1 February 2014,Bates Ltd bought back 300 000 ordinary shares originally issued at $4.50 for $5.60 each.On 1 May 2014,1 000 000 fully paid-up shares were issued at the current market value.What is the weighted-average number of shares calculated in accordance with AASB 133?


Definitions:

Generalized Conditioned Reinforcer

A type of reinforcer that has become reinforcing through its association with one or more other reinforcers, often used in operant conditioning.

Primary Reinforcers

Innate reinforcing qualities such as food, water, and relief from pain, which fulfill basic biological needs and do not require learning to be effective.

Unlearned Reinforcer

An unlearned reinforcer, also known as a primary reinforcer, is a stimulus that naturally and intrinsically provides reinforcement or a favorable outcome without the need for learning.

Primary Reinforcer

A primary reinforcer is a stimulus that satisfies basic survival needs without prior learning; examples include food, water, and shelter.

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