NO.PZ202208300100000403
问题如下:
The portion of the compensation expense related to the stock option component of the LTIP awarded in 2017 is closest to:
选项:
A.£56,680.
B.£66,816.
C.£28,340.
解释:
SolutionC is correct. The expense for the year = Options granted × Option price on grant date/6-year service period, but only for half the year (1 July to 31 December).
The expense for the year = 872,000 × £0.390/6 × 0.5 = £28,340
A is incorrect. It forgets to only take half the year: 872,000 × £0.39 × 1/6 = £56,680.
B is incorrect. It uses the number of options exercised during the year × exercise price × half year: 278,400 × £2.88/6 × 0.5 = £66,816.
这里的service period是指题目里给的expected life of options吗