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纯圆圆 · 2024年02月07日

请问1百万的restrictedshare也算吗?

NO.PZ2022122801000001

问题如下:

Fox is in the process of hiring an asset allocation analyst and has just completed interviewing two candidates, Ambrose Kelly and Catherine Trainor, for the position. The interviews were directed around the case study of Jane Lennon, a fictitious client, described in Exhibit 1.

Exhibit 1 Case Study of Jane Lennon

Based on the information in Exhibit 1, Lennon’s economic net worth (in $ millions) is closest to:

选项:

A.

4.75

B.

5.75

C.

1.25

解释:

B is correct. The economic net worth is the difference between the total assets and the total liabilities (21.00 – 15.25 = 5.75), as calculated in the following economic balance sheet.

Economic Balance Sheet of Jane Lennon (in $ millions)

A is incorrect. It ignores the restricted shares but keeps everything else: (21 – 1) – 15.25 = 4.75

C is incorrect. It ignores earnings until retirement (human capital): (21 – 4.5) – 15.25 = 1.25

restricted share 也算asset吗?


我的理解是vested share = financial capital

unvested share = human capital?


1 个答案

lynn_品职助教 · 2024年02月08日

嗨,爱思考的PZer你好:


restricted share 也算asset吗?




我的理解是vested share = financial capital


unvested share = human capital?


这里有一组概念需要区分


1、Vested pension是financial capital,unvested pension算human capital,


2、restricted share只是限售不能流通,但是所有权是已经在手上的,所以已经拥有的钱。


按照human capital是未来的收入,financial capital是现在有的钱,可以区分。


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