NO.PZ202304050100017002
问题如下：
The average market price for SKI shares at the time of settlement for the RSUs that vested in 20X2 was SGD 71.50. Assuming a statutory tax rate of 17%, the impact to SKI’s income tax expense for 20X2 related to share-based compensation is closest to:
选项：
A.
a SGD 29.6 million increase in income tax expense.
B.
a SGD 29.6 million reduction in income tax expense.
C.
a SGD174.1 million reduction in income tax expense.
解释：
B is correct. The excess tax benefit or windfall in 20X2 is
equal to the statutory tax rate multiplied by the amount that the tax deduction
associated with the settlement of the share-based award exceeds the share-based
compensation expense recognized on the income statement: statutory tax rate x
(tax deduction–
share-based compensation expense). This is equal to 0.17 x [(71.50 x 3,332,063)– (19.25 x 3,332,063)] =
29,597,050.
这里不用考虑net of forfeiture 吗 因为计算operating expense时需要考虑 net forfeiture 。现在要算tax windfall 这个和expense有关 为什么就不考虑forfeitures了？
