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Lareina · 2024年07月26日

麻烦老师说一下这两道题的区别

  1. CFA II
  2. FRA

NO.PZ2023040501000169

问题如下：

Sallie Kwan Industrials (SKI) 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.

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 x28.74) = 51,433,931.



为什么期权的那道题用的是granted的数量，而股票的这道题用的是vested-forfeited的数量计算expense呢？

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王园圆_品职助教 · 2024年07月26日

同学你好，你问的那道option的题目，题干中有一个重点“All option grants in 2014 were made on July 1, 2014.”是说option都是当年7月1日授予的，然后题目问的时候特定强调了是计算对应于2014年授予的那一部分——“The portion of the compensation expense related to the stock option component of the LTIP awarded in 2014 ”。

但是对于forfeited的话，如果没有特指是对2014年授予的那部分option进行罚没的话，就是指的对应全公司的所有发行已经option的forfeited（可能有别的时候granted的option也被罚没了）。这道题目我们不能说这个罚没的就是单单针对2014年这笔granted罚没的，就不能从2014年award的option里扣减。

而这道题，表格里的所有RSU就都是最开始的83000000份额衍生出来的（表格上面那句话交代了）——所以他们都是同一个妈生的RSU，就可以用forfeit的部分扣减granted的来计算全年的expense就是可以的

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