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Carolyne · 2024年03月28日

grant date价格

* 问题详情,请 查看题干

NO.PZ202401310100000303

问题如下:

The average market price for SKI shares at the time of settlement for the RSUs that vested in 20X2 was SGD 71.50. Assuming a statutory tax rate of 17%, the impact to SKI’s income tax expense for 20X2 related to share-based compensation is closest to:

选项:

A.

a SGD 29.6 million increase in income tax expense.

B.

a SGD 29.6 million reduction in income tax expense.

C.

a SGD174.1 million reduction in income tax expense.

解释:

B is correct. The excess tax benefit or windfall in 20X2 is equal to the statutory tax rate multiplied by the amount that the tax deduction associated with the settlement of the share-based award exceeds the share-based compensation expense recognized on the income statement: statutory tax rate x (tax deduction–share-based compensation expense). This is equal to 0.17 x [(71.50 x 3,332,063)–(19.25 x 3,332,063)] = 29,597,050.

grante date价格 难道不是72.37吗 为什么是19点多

1 个答案
已采纳答案

王园圆_品职助教 · 2024年03月29日

同学你好,你再仔细看下题目截图

题目说了是对2002年的已经vested的RSU进行settle,那和2002年grant的股票有什么关系呢?

另外,你从逻辑上判断一下,2002年settle的肯定是几年以前的股票(公允价值肯定很低)啊,如果用2002年当年授予的股票(公允价值类似当下的股票价格)来做本题的计算,有什么意义呢