Dec 2009 Q5(b) The profit after tax for Barstead for the year ended 30 September 2009 was $15 million. At 1 October 2008 the company had in issue 36 million equity shares and a $10 million 8% convertible loan note. The loan note will mature in 2010 and will be redeemed at par or converted to equity shares on the basis of 25 shares for each $100 of loan note at the loan-note holders'option. On 1 January 2009 Barstead made a fully subscribed rights issue of one new share for every four shares held at a price of $2·80 each. The market price of the equity shares of Barstead immediately before the issue was $3·80. The earnings per share (EPS) reported for the year ended 30 September 2008 was 35 cents. Barstead’s income tax rate is 25%. Required: Calculate the (basic) EPS figure for Barstead (including comparatives) and the diluted EPS (comparatives not required) that would be disclosed for the year ended 30 September 2009. 注: 1.本题是2009年12月F7外考的一道真题,当时是6分;2.答案请大家先把Basic EPS=XX,Diluted EPS=XX的结果写在第一排,再把计算过程展示在后面(可以直接在答题框打,也可以手写拍照上传,尽量不用附件传)3.答案保留到美元的小数点后三位,也就是美分的后一位(建议大家结果算出来有小数就用美分表示)。