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Shutong · 2024年03月10日

RSU确定expense是grant date 还是vest date？

  1. CFA II
  2. FRA

* 问题详情，请 查看题干

NO.PZ202401310100000301

问题如下：

The amount recognized as operating expense on SKI’s income statement related to its Equity Incentive Plan for the year ended 31 December 20X2 is closest to:

选项：

A.

SGD 51.4 million.

B.

SGD 64.1 million.

C.

SGD 123.1 million.

解释：

A is correct. The amount recognized as operating expense is the share-based compensation expense, which the product of 3,332,063 RSUs vested with a per-share grant-date fair value of SGD 19.25 less forfeitures of 442,181 with a per-share grant-date fair value of SGD 28.74. (3,332,063 x 19.25) – (442,181 x 28.74) = 51,433,931.

视频中将RSU在grant date根据fair value来计算expense,在未来vesting period摊销，此题为什么用vest date的fair value来摊销？作废的RSU为什么要用作废日的fair value？

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1 个答案

王园圆_品职助教 · 2024年03月10日

同学你好，你仔细看下题目这里灰色的字

这里和上课不一样的地方在于，granted date当天公司就直接vested员工了25%的RSU啊，所以这道题的granted date和vested date是同一天

一般情况下如果granted date和vested date不一样的话，还是需要用grant date的RSU fair value来计算expense的

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