weighted average excise price是什么意思，什么时候会用到？

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NO.PZ202208300100000403

问题如下：

The portion of the compensation expense related to the stock option component of the LTIP awarded in 2017 is closest to:

选项：

A.￡56,680. B.￡66,816. C.￡28,340.

解释：

Solution

C is correct. The expense for the year = Options granted × Option price on grant date/6-year service period, but only for half the year (1 July to 31 December).

The expense for the year = 872,000 × ￡0.390/6 × 0.5 = ￡28,340

A is incorrect. It forgets to only take half the year: 872,000 × ￡0.39 × 1/6 = ￡56,680.

B is incorrect. It uses the number of options exercised during the year × exercise price × half year: 278,400 × ￡2.88/6 × 0.5 = ￡66,816.

weighted average excise price是什么意思，什么时候会用到？

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王园圆_品职助教 · 2024年04月06日

同学你好，本题这里的weighted average excise price就是加权平均的期权行权价格

在tax effect这里，如果题目给出了option的初始计量的公允价值，就可以和执行时候的执行价格进行比较。由于税法是按照实际执行时候的价格确认费用，而会计按照授予日当天公允价值确认费用，两者比较的差额就可以计算tax windfall和tax shortfall的大小了

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NO.PZ202208300100000403问题如下The portion of the compensation expense relateto the stooption component of the LTIP awarin 2017 is closest to:A.￡56,680.B.￡66,816.C.￡28,340.SolutionC is correct. The expense for the ye= Options grante× Option prion grant te/6-yeserviperio but only for half the ye(1 July to 31 cember).The expense for the ye= 872,000 × ￡0.390/6 × 0.5 = ￡28,340A is incorrect. It forgets to only take half the year: 872,000 × ￡0.39 × 1/6 = ￡56,680.B is incorrect. It uses the number of options exercisering the ye× exercise pri× half year: 278,400 × ￡2.88/6 × 0.5 = ￡66,816.这里的serviperio指题目里给的expectelife of options吗

2024-04-05 15:10 1 · 回答

weighted average excise price是什么意思，什么时候会用到？

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