How Would Consolidated Earnings Per Share Be Calculated If the Subsidiary

question 101

Multiple Choice

How would consolidated earnings per share be calculated if the subsidiary has no convertible securities or warrants?

• A) Parent's earnings per share plus subsidiary's earnings per share.
• B) Parent's net income divided by parent's number of shares outstanding.
• C) Consolidated net income divided by parent's number of shares outstanding.
• D) Average of parent's earnings per share and subsidiary's earnings per share.
• E) Consolidated income divided by total number of shares outstanding for the parent and subsidiary.

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Definitions:

Parasympathetic Nervous System

is part of the autonomic nervous system responsible for rest and digestion, reducing heart rate, and increasing intestinal and gland activity.

Suppression

The act of stopping or reducing the intensity or expression of an activity, feeling, or thought, consciously or unconsciously.

Sympathetic Nervous System

A part of the autonomic nervous system that typically prepares the body for physical activity and is often referred to as the "fight or flight" system.

Emotion-regulation Abilities

The capacity to manage and respond to an emotional experience in a way that is considered adaptive or appropriate.