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qiqi77 · 2024年04月05日

service period is six years

* 问题详情,请 查看题干

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:

Solution

C 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

1 个答案

王园圆_品职助教 · 2024年04月05日

同学你好,请看以下题目截图,题目这里说了option需要6年的服务期了哦,不是expected life of option呢