Consolidated Basic Earnings Per Share (BEPS) Is Calculated by Dividing

question 13

Multiple Choice

Consolidated Basic Earnings Per Share (BEPS) is calculated by dividing

• A)​consolidated net income by parent company outstanding stock.
• B)​consolidated net income by parent company outstanding stock and subsidiary outstanding stock.
• C)consolidated net income by parent company outstanding stock and subsidiary non-controlling outstanding stock.​
• D)​none of the above

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Definitions:

Phase Current

The current flowing through one phase circuit in a polyphase system, which could vary in magnitude and phase angle compared to currents in other phases.

Wye

A connection in three-phase systems where the ends of each phase are connected at a common point, forming a Y-like shape.

Delta

A method of connection for a three-phase electrical circuit that forms a triangle-like configuration.

Balanced Three-Phase System

A three-phase electrical system where all three phases carry equal currents and have the same voltage magnitude but are out of phase with each other by 120 degrees.