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lcrcp3 · 2023年09月20日

如题

  1. CFA II
  2. FRA

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

服务期不是3+3＝6年吗？

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王园圆_品职助教 · 2023年09月20日

同学你好，这里“ the company introduced a restricted stock grant program for all non-executive employees who had worked for the company for three years or more.”的意思是公司会对已经在公司工作了3年或者3年以上的员工，才授予股票期权——这是筛选可以授予期权的员工的条件，而不是期权费用的摊销期——前面3年并没有授予员工期权，所以这前面的3年不算

“The employee has to remain with the company for another three years for the shares to vest.”这句话才是说期权的摊销期是3年，因为从授予股票的日期开始往后，员工要再工作3年才能真正对股票进行行权，所以3年才是股票薪酬费用的摊销期

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