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KKII · 2024年04月18日

这道题，作废的为什么也要算进operating expense

  1. CFA II
  2. FRA

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NO.PZ202401310100000301

问题如下：

The amount recognized as operating expense on SKI’s income statement related to its Equity Incentive Plan for the year ended 31 December 20X2 is closest to:

选项：

A.

SGD 51.4 million.

B.

SGD 64.1 million.

C.

SGD 123.1 million.

解释：

A is correct. The amount recognized as operating expense is the share-based compensation expense, which the product of 3,332,063 RSUs vested with a per-share grant-date fair value of SGD 19.25 less forfeitures of 442,181 with a per-share grant-date fair value of SGD 28.74. (3,332,063 x 19.25) – (442,181 x 28.74) = 51,433,931.

这道题，作废的为什么也要算进operating expense，但是在下一道题计算basic share outstanding的时候，又不需要把作废的加上




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王园圆_品职助教 · 2024年04月18日

同学你好，要分清楚RSU罚没的会计处理和公司实际发行股份的操作是不同的

也就是在算RSU对应的费用的时候，一旦有罚没的RSU，就会立刻冲销当期员工激励计划的compensation expense的金额——这是会计上的处理方式

而在发行股票的角度看，当期settle的RSU是公司真正会新增发行的common stock ，但当期的罚没RSU扣减的是未来的unvested RSU的数量，是会使未来需要发行的股份数下降而不是使当下的股份下降，也就不会影响当期的basic新发股票数了

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