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404 not found · 2025年05月06日

为什么用vested and settled计算应确认费用呢?

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

1 个答案

王园圆_品职助教 · 2025年05月06日

同学你好,你“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“这个allowance是什么?你是想说settlement的这一步的会计记账吗?但是settlement这一步的会计记账不影响前面vest的会计记账啊

在员工股权激励这个章节里,老师最开始就说过,很多时候RSU是vest和settle同时进行的。当然我们计算share-based compensation expense的时点是以vest为确认时点的,所以只要有vest这步发生,就可以确认相应的share-based expense了

另外,你说的”应该是用5,034,735*25%”也是不对的,5,034,735只是本年新授予的RSU,但是还有以前年度(可能去年,前年grant)的RSU也正好今年轮到要vest一部分了,所以你仅仅用5,034,735*25%计算出来的数字肯定是偏小的,不是完整的公司今年一共vest的RSU的数量。

这道题不需要计算,只要直接用表格中给的vested and settled 的那一行数据,就能直接知道公司本年实际总共vest的RSU的数量了

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