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El rendimiento de dividendos de las acciones ordinarias se calcula como: a) dividendos por accin ordinaria, divididos por el precio de mercado por accin ordinaria.

El rendimiento de dividendos de las acciones ordinarias se calcula como:

a) dividendos por accin ordinaria, divididos por el precio de mercado por accin ordinaria.

b) dividendos por accin ordinaria, divididos por la utilidad por accin.

c) dividendos sobre acciones ordinarias, divididos por las acciones ordinarias en circulacin.

d) la utilidad neta menos los dividendos preferentes, divididos por las acciones ordinarias en circulacin.

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