1, warrants are different from stock options.
When the exercise price of financial forward market is lower than the average market price of common stock in the current period, its dilution should be considered. Calculate the basic earnings per share, and the amount of net profit as a molecule remains unchanged;
The adjustment term of denominator in the financial futures market is the increase of common stock calculated according to the formula stipulated in Article 10 of these Standards, and the time weight should also be considered. If warrants or stock options are issued in the current period, the average market price of common shares shall be calculated from the issue date of warrants or stock options.
2. The information filled in when invoicing is different.
The financial forward market needs to fill in the buyer's unified social credit code in the column of "buyer's taxpayer identification number". If the purchaser is a certificate of an enterprise, a unified social credit code shall be provided to the seller when required to declare.
When the financial futures market provides small-scale taxpayers, the column of "Buyer Taxpayer Identification Number" shall fill in the Buyer Taxpayer Identification Number. Invoices that do not meet the requirements shall not be used as tax vouchers.
What is the relationship between investment consulting companies is unique. As long as you find the invoice code of this enterprise in the tax invoice system, you can query the invoice situation of this enterprise and know whether this enterprise has falsely invoiced.
3. Different methods to determine suppliers.
The financial forward market invites unspecified suppliers to participate in bidding by issuing an announcement, which can encourage suppliers to consciously apply high-tech procurement products and transfer procurement risks.
In addition to the announcement, the financial futures market can also be recommended in writing by purchasers and evaluation experts, or randomly selected from the supplier library established by the financial department at or above the provincial level. Goods or services that meet one of the following circumstances may be negotiated competitively in accordance with this Law.
Baidu encyclopedia-financial futures market
Baidu encyclopedia-financial forward market