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KKII · 2024年04月18日

这道题,作废的为什么也要算进operating expense

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NO.PZ202401310100000301

问题如下:

The amount recognized as operating expense on SKI’s income statement related to its Equity Incentive Plan for the year ended 31 December 20X2 is closest to:

选项:

A.

SGD 51.4 million.

B.

SGD 64.1 million.

C.

SGD 123.1 million.

解释:

A is correct. The amount recognized as operating expense is the share-based compensation expense, which the product of 3,332,063 RSUs vested with a per-share grant-date fair value of SGD 19.25 less forfeitures of 442,181 with a per-share grant-date fair value of SGD 28.74. (3,332,063 x 19.25) – (442,181 x 28.74) = 51,433,931.

这道题,作废的为什么也要算进operating expense,但是在下一道题计算basic share outstanding的时候,又不需要把作废的加上




1 个答案

王园圆_品职助教 · 2024年04月18日

同学你好,要分清楚RSU罚没的会计处理和公司实际发行股份的操作是不同的

也就是在算RSU对应的费用的时候,一旦有罚没的RSU,就会立刻冲销当期员工激励计划的compensation expense的金额——这是会计上的处理方式

在发行股票的角度看,当期settle的RSU是公司真正会新增发行的common stock ,但当期的罚没RSU扣减的是未来的unvested RSU的数量,是会使未来需要发行的股份数下降而不是使当下的股份下降,也就不会影响当期的basic新发股票数了

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NO.PZ202401310100000301问题如下 The amount recognizeoperating expense on SKI’s income statement relateto its Equity Incentive Plfor the yeen31 cember 20X2 is closest to: A.SG51.4 million.B.SG64.1 million.C.SG123.1 million. A is correct. The amount recognizeoperating expense is the share-basecompensation expense, whithe proof 3,332,063 RSUs vestewith a per-share grant-te fair value of SG19.25 less forfeitures of 442,181 with a per-share grant-te fair value of SG28.74. (3,332,063 x 19.25) – (442,181 x 28.74) = 51,433,931. 这个是哪里提到的知识点,罚没的RSU也要扣减费用

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