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银色羽毛 · 2025年04月09日

看了一下别人的提问还是不明白

NO.PZ2023040501000169

问题如下:

Sallie Kwan Industrials (SKI) reports under US GAAP. The companydisclosed the following information in a note to its financial statementstitled “Share-Based Compensation.”

Under our Share Incentive Plan, the Company grantsrestricted stock units (“RSUs”) to its officers, employees, directors and othereligible persons of up to 83,000,000 Class A ordinary shares. RSUs vest 25% onthe first anniversary year from the grant date and the remaining 75% vest in 12substantially equal quarterly installments. RSU activity for the two yearsended 31 December 20X2 was as follows.

Share-basedcompensation expense for RSUs is measured based on the fair value of theCompany’s ordinary shares on the date of grant. SKI accounts for forfeitures asthey occur.

The amount recognized as operating expense on SKI’s incomestatement related to its Equity Incentive Plan for the year ended 31 December20X2 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 isthe share-based compensation expense, which the product of 3,332,063 RSUsvested with a per-share grant-date fair value of SGD 19.25 less forfeitures of442,181 with a per-share grant-date fair value of SGD 28.74. (3,332,063 x19.25) – (442,181 x28.74) = 51,433,931.

请问如何确定 gant and vest 的价格才是历史价格,然后Granted的价格不是历史价格?

1 个答案

王园圆_品职助教 · 2025年04月09日

同学你好,注意仔细看题目哦,题目表格表头说了,这一列对应的就是该横排下该项目在历史的granted date的fair value

所以我们要计算vested的RSU所需要计算的compensation expense的时候,只需要找vested and settled 行对应列的价格来作为计算基准,而不是去找granted的那一行的价格来计算

另外,你也可以观察一下,vested and settled那一行的价格显著的小于granted那一行的价格,是因为vested and settled 是对应的更早以前的granted date,所以理应价格更低,而granted对应的其实是最新的最接近现在股价的时间点,所以价格就会更高

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