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Helen 🎈 · 2024年03月26日

不太明白为啥除以3.

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  2. FRA

NO.PZ2023081403000087

问题如下：

Q. Assume ABC Company, a fictional company provides the following disclosure about its stock compensation plans:

“The average fair value of shares granted was USD20.86, USD16.42, and USD17.80 in 2021, 2020, and 2019 respectively.” If the company granted 18,000 shares, with a three-year vesting period in 2021, what is the annual compensation expense for the 2021 shares granted?

选项：

A.USD125,160

B.USD339,480

C.USD375,480

解释：

The correct answer is A, calculated as follows: 18,000 shares × by average fair value at grant date of USD20.86 = USD375,480 total compensation. Divide this amount by the three-year vesting period, and the result is USD125,160 annual compensation expense.

请问这个是stock option吗？

然后不是说grant date就确认fair value吗？为啥每年变了还要除3

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王园圆_品职助教 · 2024年03月26日

同学你好，这里granted的是什么，题目没有明确说，可能是option也可能是RSU，但是不影响做题

其次，grant员工股权以后不是立刻就全部确认费用的，是需要在vesting period平均确认费用的

题目问的是2021年这一笔 grant的员工股权在2021年确认的费用，既然是3年vesting period，那就需要3年的时间来平均分摊费用，所以需要除以3

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