KKII · 2024年05月17日
* 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
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.
作废的RSUs，之前有道题，在计算compensation expense的时候要减去，为啥在计算basic share outstanding的时候又不需要减去了？
王园圆_品职助教 · 2024年05月17日
同学你好，关于forfeit这个部分的题目，确实原版书给出的几道题之间有互相矛盾的地方，教研组这里内部仔细研究过了，确实也没有办法给出很好的能解决这些矛盾的回答
我们建议同学先按照题目给出的答案的解法，来处理同类型的题目（因为这些题目都是原版书的题目，理论上考试也需要参照原版书的内容）——也就是expense的地方考虑扣减forfeiture，而计算shares outstanding的时候就不考虑forfeiture。
教研组也会同时写邮件给协会去询问一下关于forfeiture这块问题到底应该如何处理并视协会的回复尽快更新这部分的回答的。
NO.PZ202304050100017001 问题如下 The increase in SKI’s basic shares outstanng in the yeen31 cember 20X2 from its Equity Incentive Plis closest to: A.2,889,882 B.3,332,063 C.5,034,735. B is correct. Settlement of RSUs increases basic sharesoutstanng. The number of RSUs settle(converteto common shares) in 20X2 is3,332,063. Forfeit RSUs are not cte these are RSUs, not common shares. 题目不是问在这个equity incentive plan能增加多少shares吗？这个plan不是持续了两年吗
NO.PZ202304050100017001 问题如下 The increase in SKI’s basic shares outstanng in the yeen31 cember 20X2 from its Equity Incentive Plis closest to: A.2,889,882 B.3,332,063 C.5,034,735. B is correct. Settlement of RSUs increases basic sharesoutstanng. The number of RSUs settle(converteto common shares) in 20X2 is3,332,063. Forfeit RSUs are not cte these are RSUs, not common shares. 是不是对于rsu，veste股票，不管有没有没收，都已经记录在basic里面了？然后forfeite只影响利润表的expense？
NO.PZ202304050100017001问题如下 The increase in SKI’s basic shares outstanng in the yeen31 cember 20X2 from its Equity Incentive Plis closest to: A.2,889,882B.3,332,063C.5,034,735. B is correct. Settlement of RSUs increases basic sharesoutstanng. The number of RSUs settle(converteto common shares) in 20X2 is3,332,063. Forfeit RSUs are not cte these are RSUs, not common shares. 请问1 没收的准确定义。2在vesting perio每个资产负债表日，确认当期share basecompensation expense的同时，自动settle给员工普通股吗，还是等到整个vesting perio束？
