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.
SGD 64.1 million.
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