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huangme7 · 2024年03月21日

问题

  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.

为什么不➗2？ 每年确认expense， 有两年

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1 个答案

王园圆_品职助教 · 2024年03月21日

同学你好，题目给这个表格的意思，就是我们不需要自己计算每年vest的股票数是多少了，题目表格直接就已经给出当年的vest的股票数了，按照RSU的定义，我们只需要直接用表格给的数量计算当年确认的expense即可

另外，注意题目说的是员工激励计划开始当天就给25%的RSU，剩余的75%按照每季度平分，也不是两年均分的。

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NO.PZ202401310100000301问题如下 The amount recognizeoperating expense on SKI’s income statement relateto its Equity Incentive Plfor the yeen31 cember 20X2 is closest to: A.SG51.4 million.B.SG64.1 million.C.SG123.1 million. A is correct. The amount recognizeoperating expense is the share-basecompensation expense, whithe proof 3,332,063 RSUs vestewith a per-share grant-te fair value of SG19.25 less forfeitures of 442,181 with a per-share grant-te fair value of SG28.74. (3,332,063 x 19.25) – (442,181 x 28.74) = 51,433,931. 这个是哪里提到的知识点，罚没的RSU也要扣减费用

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