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鹏鹏 · 2024年02月09日

为什么restricted shar不包含在investment potfoliol里啊

  1. CFA III
  2. Asset Allocation

NO.PZ2022122801000001

问题如下：

Fox is in the process of hiring an asset allocation analyst and has just completed interviewing two candidates, Ambrose Kelly and Catherine Trainor, for the position. The interviews were directed around the case study of Jane Lennon, a fictitious client, described in Exhibit 1.

Exhibit 1 Case Study of Jane Lennon

Based on the information in Exhibit 1, Lennon’s economic net worth (in $ millions) is closest to:

选项：

A.

4.75

B.

5.75

C.

1.25

解释：

B is correct. The economic net worth is the difference between the total assets and the total liabilities (21.00 – 15.25 = 5.75), as calculated in the following economic balance sheet.

Economic Balance Sheet of Jane Lennon (in $ millions)

A is incorrect. It ignores the restricted shares but keeps everything else: (21 – 1) – 15.25 = 4.75

C is incorrect. It ignores earnings until retirement (human capital): (21 – 4.5) – 15.25 = 1.25

为什么restricted shar不包含在investment potfoliol里啊

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1 个答案

lynn_品职助教 · 2024年02月11日

嗨，努力学习的PZer你好：


为什么restricted shar不包含在investment potfoliol里啊


这里有一组概念需要区分


1、Vested pension是financial capital，unvested pension算human capital，


2、restricted share只是限售不能流通，但是所有权是已经在手上的，所以已经拥有的钱。


按照human capital是未来的收入，financial capital是现在有的钱，可以区分。


----------------------------------------------
虽然现在很辛苦，但努力过的感觉真的很好，加油！

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2024-02-07 22:47 1 · 回答

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