test 3 chp4 part 2

1. In Adv accounting test 3 chp4 part 2, Q.no.3 bonus shares are issued on jan1,20X2, for this while calculating weighted average no. of equity shares, why the weights of time taken from JAN to march i.e 3 months, because however in case of bonus shares weight of times are full 12months isn't? please clarify. 

2. In same paper same question for calculating basic earning per share, why Pref Dividend is not deducted from PAT, because for BEPS, it should be profit attributable to Equity shareholders i.e profit after payment of pref dividend, isn't it ? Please clarify this too.