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Pavel Korchagin · 2024年04月07日

为什么这里不用考虑forfeited？

  1. CFA II
  2. FRA

NO.PZ2023040501000059

问题如下：

The current LTIP provides for management to receive options, as determined by the Board, on ordinary (common) shares. The options require a service period of 6 years after the grant date before vesting. Rowland reviews the information in Exhibit 2 concerning the stock options granted this year under the LTIP. Austell prepares its financial statements in accordance with International Financial Reporting Standards (IFRS) and has a December 31 year-end.


All option grants in 2014 were made on July 1, 2014. The market price of the shares at key dates during the year and the fair value of stock options on those dates are shown in Exhibit 3.


The portion of the compensation expense related to the stock option component of the LTIP awarded in 2014 is closest to:

选项：

A.

£66,816.

B.

£56,680.

C.

£28,340.

解释：

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

The expense for the year = 872,000 × £0.390/6 × ½ = £28,340

基础班有道题目expense最后减去了没收的，这题和基础班的题目有啥区别

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王园圆_品职助教 · 2024年04月07日

同学你好，这道题问题算的compensation expense 是特定对应于2014年授予的那一部分——“The portion of the compensation expense related to the stock option component of the LTIP awarded in 2014 ”。而你说的那道题是针对20x2年整个公司的compensation expense 。forfeited的话，如果没有特指是对2014年授予的那部分option进行罚没的话，就是指的对应全公司的所有发行已经option的forfeited。这道题目我们不能说这个罚没的是2014年罚没的，就不能从2014年award的option里扣减。

下面是你说的那道题的题目，你可以对比一下

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NO.PZ2023040501000059 问题如下 The current LTIP provis for management to receive options, terminethe Boar on ornary (common) shares. The options require a serviperioof 6 years after the grant te before vesting. Rowlanreviews the information in Exhibit 2 concerning the stooptions grantethis yeunr the LTIP. Austell prepares its financistatements in accornwith InternationFinanciReporting Stanr (IFRS) anha cember 31 year-enAll option grants in 2014 were ma on July 1, 2014. The market priof the shares key tes ring the yeanthe fair value of stooptions on those tes are shown in Exhibit 3.The portion of the compensation expense relateto the stooption component of the LTIP awarin 2014 is closest to: A.£66,816. B.£56,680. C.£28,340. The expense for the ye= Options grante× Option prion grant te/6-yeserviperio but only for half the ye(1 July – 31 cember).The expense for the ye= 872,000 × £0.390/6 × ½ = £28,340 印象中有题目使用vesteansettle的价格作为入账的，有点搞混了

2024-10-21 17:15 1 · 回答