NO.PZ202401310100000302
问题如下：
Sallie Kwan Industrials (SKI) is a Singapore-based automation equipment manufacturer that reports under US GAAP. The company disclosed the following information in a note to its financial statements titled “Share-Based Compensation.”
Under our Share Incentive Plan, the Company grants restricted stock units (“RSUs”) to its officers, employees, directors and other eligible persons of up to 83,000,000 Class A ordinary shares. RSUs vest 25% on the first anniversary year from the grant date and the remaining 75% vest in 12 substantially equal quarterly installments. RSU activity for the two years ended 31 December 20X2 was as follows.
Share-based compensation expense for RSUs is measured based on the fair value of the Company’s ordinary shares on the date of grant. SKI accounts for forfeitures as they occur.
Unrecognized share-based compensation expense as of 31 December 20X0, 20X1, and 20X2 was SGD 58.7, SGD 145.6, and SGD 433.1 million, respectively.
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.
3,332,063.
5,034,735.
解释：
B is correct. Settlement of RSUs increases basic shares outstanding. The number of RSUs settled (converted to common shares) in 20X2 is 3,332,063. Forfeit RSUs are not deducted, as these are RSUs, not common shares.
rt
