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刘杨 · 2024年04月09日

关于没收的

  1. CFA II
  2. FRA

* 问题详情，请 查看题干

NO.PZ202304050100017001

问题如下：

The increase in SKI’s basic shares outstanding in the year ended 31 December 20X2 from its Equity Incentive Plan is closest to:

选项：

A.

2,889,882

B.

3,332,063

C.

5,034,735.

解释：

B is correct. Settlement of RSUs increases basic sharesoutstanding. The number of RSUs settled (converted to common shares) in 20X2 is3,332,063. Forfeit RSUs are not deducted, as these are RSUs, not common shares.

请问：1 没收的准确定义。2在vesting period的每个资产负债表日，确认当期share based compensation expense的同时，自动settle给员工普通股吗，还是等到整个vesting period结束？

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1 个答案

王园圆_品职助教 · 2024年04月09日

同学你好，1.原版书上也没有关于forfeit的准确定义，助教也没有办法给你准确回答哦

以下是原版书相关内容截图，同学可以看下是否满足你的需求

2.假设，RSU如果有３年vesting　period，每一年vest　date的时候一旦vest了其中的１／３，就会自动settle为普通股了

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