Clarification of Calculation Total Embedded Value per Common Share
THE HAGUE, Netherlands, May 10 /PRNewswire/ -- Today, AEGON disclosed its supplemental report on Embedded Value 2005. The following is a clarification on the calculation applied in determining the Total embedded value (TEV) attributable to common shareholders per share. The reported TEV per common share amounted to EUR 12.61 (EUR 9.89 for 2004). This amount is based on the reported TEV attributable to common shareholders divided by the average number of outstanding shares in 2005 of 1,548 million shares adjusted for treasury stock (1,503 million for 2004). Using the number of shares outstanding at year-end 2005 of 1,576 million adjusted for treasury stock (1,523 million for 2004) the TEV per common share amounted to EUR 12.39 (EUR 9.76 for 2004).



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Note added at 1 hr (2008-08-29 13:18:45 GMT)
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The portion of a company's profit allocated to each outstanding share of common stock. EPS (Earnings per share) serves as an indicator of a company's profitability.
Calculated as:



In the EPS calculation, it is more accurate to use a weighted-average number of shares outstanding over the reporting term, because the number of shares outstanding can change over time. However, data sources sometimes simplify the calculation by using the number of shares outstanding at the end of the period.
The portion of a company's profit allocated to each outstanding share of common stock. EPS serves as an indicator of a company's profitability.

EPS calculated as:
Net income - Dividends on preferred stock/Average Outstandig shares


In the EPS calculation, it is more accurate to use a weighted-average number of shares outstanding over the reporting term, because the number of shares outstanding can change over time. However, data sources sometimes simplify the calculation by using the number of shares outstanding at the end of the period.

Diluted EPS expands on the basic EPS by including the shares of convertibles or warrants outstanding in the outstanding shares number.



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Note added at 1 hr (2008-08-29 13:26:21 GMT)
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For example, assume that a company has a net income of $25 million. If the company paid out $1 million in preferred dividends and had 10 million shares for one half of the year and 15 million shares for the other half, the EPS would be $1.92 (24/12.5). First, the $1 million is deducted from the net income to get $24 million. Then a weighted average is taken to find the number of shares outstanding (0.5 x 10M+ 0.5 x 15M = 12.5M).

Imagino que se trate de uma OPA. Às vezes, em decorrência da estrutura adoptada para a operação, os accionistas controladores da sociedade cujas acções foram incorporadas não recebem qualquer pagamento em moeda corrente, mas somente acções ordinárias e preferenciais de emissão da incorporante.

Opção:

Creio ser algo neste sentido.

per commom share: por ação ordinária

- Capital Bank Corporation Declares Cash Dividend on Common Stock - FOXBusiness Capital Bank Corporation declara .... Earnings per share Ganhos por ação ...
www.digitalexcellent.com/pt/accounting/What_is_a_corporatio... - 80k -

- equivalente à R$ 0,07315 por ação ordinária e R$ 0,07315 por ação ... corresponding to R$0.21944 per UNIT, R$0.07315 per common share and ...
www.bovespa.com.br/empresas/consbov/ArquivosExibe.asp?site=...

- (KudoZ) inglês para português translation of per basic and diluted common share: por ação ordinária básica e diluída [Revenues - Economia (Adm./Finanças)].
por.proz.com/kudoz/english_to_portuguese/