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karweillas · 2024年08月15日

课上好像没有讲过这种确认费用的方法？

  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.

课上讲的都是期初一笔的grant，然后根据到vest期间每年计算expense，与什么时候行权无关


这题就和行权的时间有关，而且是逐笔计算，那如果当年不行权，也就是当年没有vested就不用确认expense了吗？



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王园圆_品职助教 · 2024年08月16日

同学你好，这道题上课的时候是讲过的哦，请看以下基础班讲义截图就是本题

本题和上课讲过的那种计算股权激励的费用方式没有本质的不同

不一样的是，上课说的第一种是直接告诉我们每一期都授予固定的比例（譬如1/3),所以我们直接用题目给的总授予数乘以比例就可以计算每一期期末的股权激励的费用

但是本题是更接近实务的形式，每年有新grant的RSU，也有历史的grant的RSU开始在本年需要vest也就是需要开始计算股权激励费用的具体RSU的数额

所以本题不需要按照什么比例来计算当年的股权激励费用，而是可以直接用表格中给出的当年vest的RSU的数量乘以这些RSU grant时候的fair value ,就可以计算得到当期的股权激励费用了

另外，需要注意把当年forfeit的RSU从股权激励费用中剔除即可

同学这部分不记得的话建议还是听一下老师上课的视频，可以理解的更加透彻哦

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