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台风来了 · 2023年07月24日

The fair value of the company’s stock on the grant date was $4.2

NO.PZ2023040501000060

问题如下:

Since 2010, annual executive compensation has included stock options on the company’s stock. On 1 September 2013, the company introduced a restricted stock grant program for all non-executive employees who had worked for the company for three years or more.

The fair value of the company’s stock on the grant date was $4.2 million.

The employee has to remain with the company for another three years for the shares to vest.

The 2014 stock-based compensation expense from the stock grant program ($ millions) will be closest to:

选项:

A.

$4.2.

B.

$0.7.

C.

$1.4.

解释:

The compensation expense for restricted stock grants is the fair market value of the shares on the grant date, and this amount is allocated over the service period: $4.2 million/3 = $1.4 million

这句应该是说fair value of the company's stock option on the grant date was $4.2 million.

1 个答案

王园圆_品职助教 · 2023年07月24日

不是的同学,这里说的就是股票的价值而不是option的价值哦

这里说了是“stock-based compensation”哦,并且请参考以下讲义截图的最后一段,和本题一致,就是授予限制性股票哦

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