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NO.PZ202401310100000305

问题如下：

SKI reported basic shares outstanding of 270,400,000 and positive net income on its income statement for the year ended 31 December 20X2. Besides unvested RSUs, SKI had no other potentially dilutive securities outstanding. Assuming an average share price of SGD 71.50 for the year, diluted shares outstanding for the year ended 31 December 20X2 is closest to:

选项：

273,284,585.

275,695,075.

279,341,928.

解释：

B is correct. Diluted shares outstanding is computed using the treasury stock method, where unvested RSUs are added to basic shares outstanding, net of assumed repurchases which is based on the average unrecognized share-based compensation expense and average prevailing market price for the shares.

Average unrecognized share-based compensation 为什么不是把三年的加起来然后除以3？

unrecognized share-based compensation 是什么意思？什么情况下会发生？

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王园圆_品职助教 · 2024年03月21日

同学你好，老师上课的时候特意强调过，treasury stock method下就是用当年年度计算的unrecognized share-based compensation expense和之前一年年底计算的unrecognized share-based compensation expense两项做平均来计算假设的公司可以用来回购股票的一部分proceeds

unrecognized share-based compensation expense是指譬如公司规定3年vesting period，那期初就会按照股票那时候的公允价值确认总的一个share-based compensation expense并且分三年平均摊销

现在假设第一年年末全部RSU行权，1/3的share-based compensation expense由于已经服务了一年就已经摊销确认为expense了，剩下的2/3的share-based compensation expense由于RSU行权，那未来就不会再发生了，公司就可以假设用这个未来会省下来的钱也去回购股票

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NO.PZ202401310100000305问题如下 SKI reportebasic shares outstanng of 270,400,000 anpositive net income on its income statement for the yeen31 cember 20X2. Besis unvesteRSUs, SKI hno other potentially lutive securities outstanng. Assuming average share priof SG71.50 for the year, luteshares outstanng for the yeen31 cember 20X2 is closest to: A.273,284,585.B.275,695,075.C.279,341,928. B is correct. luteshares outstanng is computeusing the treasury stometho where unvesteRSUs are aeto basic shares outstanng, net of assumerepurchases whiis baseon the average unrecognizeshare-basecompensation expense anaverage prevailing market prifor the shares. 这个题怎么和讲义不同，讲义不是还有一项cash procee from exercise么，Average expense跟这个应该不是一个吧，怎么区分么

2024-06-11 00:12 2 · 回答

NO.PZ202401310100000305 问题如下 SKI reportebasic shares outstanng of 270,400,000 anpositive net income on its income statement for the yeen31 cember 20X2. Besis unvesteRSUs, SKI hno other potentially lutive securities outstanng. Assuming average share priof SG71.50 for the year, luteshares outstanng for the yeen31 cember 20X2 is closest to: A.273,284,585. B.275,695,075. C.279,341,928. B is correct. luteshares outstanng is computeusing the treasury stometho where unvesteRSUs are aeto basic shares outstanng, net of assumerepurchases whiis baseon the average unrecognizeshare-basecompensation expense anaverage prevailing market prifor the shares. 助教好，Unrecognizeshare-basecompensation expense应该是随着时间越来越少的，怎么会越来越多了？

2024-05-15 10:50 1 · 回答

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2024-04-07 02:38 1 · 回答

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