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：
SolutionC 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？
