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Mia Li · 2024年04月07日

unrecognized share based compensation计算

  1. CFA II
  2. FRA

* 问题详情，请 查看题干

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：

A.

273,284,585.

B.

275,695,075.

C.

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.


unrecognized share based compensation为什么不等于unvested number* granted date FV（老师上课讲的）？ unrecognized share based compensation=（9341928*46.36+8081437*18.02)/2

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1 个答案

王园圆_品职助教 · 2024年04月07日

同学你好，你拿计算器按一下呢，9341928*46.36就等于433.1M

8081437*18.02就等于145.6M,题目这里只是直接把这两个数给我们省的我们自己算了，你想要自己计算的话，结果也是一样的哦

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