市场利率上升对bond的发行人到底是有利还是不利的呢

老师你好，关于warrants 对稀释每股收益的影响，if the exercise price is less than the weighted average market price during the year, the effect of their conversion is to increase the weighted average number of common shares outstanding, causing diluted EPS to be lower than basic EPS. If the exercise price is equal to the weighted average market price, the number of shares issued equals the number of shares repurchased. Therefore, the weighted average number of common shares outstanding is not affected and diluted EPS equals basic EPS. If the exercise price is greater than the weighted average market price, the effect of their conversion is anti-dilutive. 老师上课说如果执行价格高于平均市场价格，不行权，而原版书这里说如果执行价格高于平均市场价格，行权会有反稀释作用，怎么理解呢？执行价格高于市场平均价格，到底是行权还是不行权？

如何算这两个相等

这道题correlation等于1和-1,请问什么情况下等于0.6和-0.6呢？

老师讲到 NPV再投资收益率合理、IRR再投资收益率不合理。 我不太理解这两句话，可以仔细讲一下吗？

关于第四个example，如果卖一为74.3（300手），卖二为74.33（200手）。新limit buy为74.32（400手），那么会成交74.3的300手和74.33的100手吗？因为这样买下来400股的平均价格还是低于limit74.32的。会这样买入吗？如果是一个immediate-or-cancel order会有多少被cancel？

我实际交的税到底是tax payable 还是income tax expense啊 ?

老师你好，讲义中的这个例题是归类为持有至到期投资吧？持有至到期投资如果按fair value 计量，unrealized gain 应该计入利润表呢？还是计入OCI？

OPTIMAL PORTFOLIOS到底是IC和CAL的交点还是EF和CAL的交点

经典题是课后题的精选是吗？