NO.PZ202304050100017002
问题如下：
The average market price for SKI shares at the time of settlement for the RSUs that vested in 20X2 was SGD 71.50. Assuming a statutory tax rate of 17%, the impact to SKI’s income tax expense for 20X2 related to share-based compensation is closest to:
选项：
A.a SGD 29.6 million increase in income tax expense.
B.a SGD 29.6 million reduction in income tax expense.
a SGD174.1 million reduction in income tax expense.
解释：
B is correct. The excess tax benefit or windfall in 20X2 is
equal to the statutory tax rate multiplied by the amount that the tax deduction
associated with the settlement of the share-based award exceeds the share-based
compensation expense recognized on the income statement: statutory tax rate x
(tax deduction–
share-based compensation expense). This is equal to 0.17 x [(71.50 x 3,332,063)– (19.25 x 3,332,063)] =
29,597,050.
从理解的角度，是否应该更是选择vested价格更符合实际？但与框架图不一致
