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dazttle · 2024年05月17日

不用/12*4嗎？9月1才grant

  1. CFA II
  2. FRA

NO.PZ2023040501000060

问题如下：

Since 2010, annual executive compensation has included stock options on the company’s stock. On 1 September 2013, the company introduced a restricted stock grant program for all non-executive employees who had worked for the company for three years or more.

The fair value of the company’s stock on the grant date was $4.2 million.

The employee has to remain with the company for another three years for the shares to vest.

The 2014 stock-based compensation expense from the stock grant program ($ millions) will be closest to:

选项：

A.

$4.2.

B.

$0.7.

C.

$1.4.

解释：

The compensation expense for restricted stock grants is the fair market value of the shares on the grant date, and this amount is allocated over the service period: $4.2 million/3 = $1.4 million

不用/12*4嗎？9月1才grant

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1 个答案

王园圆_品职助教 · 2024年05月17日

同学你好，如果题目问的是2013年12月31日为止的 stock-based compensation expense是多少，那确实需要考虑只授予了4个月的情况

但是题目问的是2014年全年的 stock-based compensation expense，这一年是完整的，所以不用考虑比例哦

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