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.
费用不是应该在Grand之后的每一年分期确认吗?那应该是用5,034,735*25%呀。vested and settled date应该是把计入所有者权益的allowance转paid-in-capital吧,不涉及损益科目呀