C选项

NO.PZ2023040501000168

问题如下：

XYZ SA is a fictional company that uses a DB pension plan and stockoption grants as part of its compensation to qualified employees. Informationon volatility assumptions used to value stock option grants were as follows:

If XYZ SA also granted RSUs to employees in fiscal2024, the decrease in XYZ SA’s share price volatility assumption would:

选项：

increase the grant-date fair value of the RSUs

decrease the grant-date fair value of the RSUs.

not affect the grant-date fair value of the RSUs.

解释：

C is correct. The grant-date fair value of an RSU isthe share price, which may be adjusted for expected dividends. The volatilityassumption is not relevant to the valuation of RSUs.

volatility不是和option value是互相成正比的吗？为什么说无关？

添加评论

1 个答案

王园圆_品职助教 · 2025年04月09日

同学你好，注意看题哦——“If XYZ SA also granted RSUs to employees in fiscal2024, the decrease in XYZ SA’s share price volatility assumption would:”

题目问的根本不是授予的option，而是RSU，而RSU类似股票，股票价格和股价波动率，就是没有关系的

添加评论

1
回答
0
关注
3
浏览

我要回答关注问题

相关问题

NO.PZ2023040501000168问题如下 XYZ SA is a fictioncompany thuses a pension planstockoption grants part of its compensation to qualifieemployees. Informationon volatility assumptions useto value stooption grants were follows:If XYZ SA also granteRSUs to employees in fiscal2024, the crease in XYZ SA’s share privolatility assumption woul A.increase the grant-te fair value of the RSUsB.crease the grant-te fair value of the RSUs.C.not affethe grant-te fair value of the RSUs. C is correct. The grant-te fair value of RSU isthe share price, whimaustefor expectevin. The volatilityassumption is not relevant to the valuation of RSUs. 请问RSU全称是什么？记得还有一个RSA，这也是类似股票吗？

2025-07-24 14:49 1 · 回答