Pavel Korchagin · 2024年04月29日
* 问题详情，请 查看题干
NO.PZ202304050100017001
问题如下：
The increase in SKI’s basic shares outstanding in the year ended 31 December 20X2 from its Equity Incentive Plan is closest to:
选项：
A.2,889,882
3,332,063
5,034,735.
解释：
B is correct. Settlement of RSUs increases basic shares
outstanding. The number of RSUs settled (converted to common shares) in 20X2 is
3,332,063. Forfeit RSUs are not deducted, as these are RSUs, not common shares.
是不是对于rsu，vested的股票，不管有没有没收，都已经记录在basic里面了？然后forfeited是只影响利润表的expense？
王园圆_品职助教 · 2024年04月29日
同学你好，你的这个理解和题目的解析意思应该不太一致。
这道题和前面一道关于forfeit需要抵减利润表expense的题目，原版书其实也没有给出任何正文的解释，唯一给的说明就是解析里的两段文字，所以教研组也没有更多的信息可以给到学员。
对这两道题的处理方式为什么不一致，其实最近已经有很多同学来问了。所以针对这个点，品职教研组已经写邮件去咨询协会到底为什么处理不一致了， 但是协会回复邮件的速度以及沟通质量是未知的，而同学毕竟已经临近考试，所以这个部分，建议同学先记忆一下这两道题的这个特殊做法，以防万一考试考到；等后期如果品职收到正式可信的回复，肯定会统一给到教研组的。
NO.PZ202304050100017001 问题如下 The increase in SKI’s basic shares outstanng in the yeen31 cember 20X2 from its Equity Incentive Plis closest to: A.2,889,882 B.3,332,063 C.5,034,735. B is correct. Settlement of RSUs increases basic sharesoutstanng. The number of RSUs settle(converteto common shares) in 20X2 is3,332,063. Forfeit RSUs are not cte these are RSUs, not common shares. 作废的RSUs，之前有道题，在计算compensation expense的时候要减去，为啥在计算basic share outstanng的时候又不需要减去了？
NO.PZ202304050100017001 问题如下 The increase in SKI’s basic shares outstanng in the yeen31 cember 20X2 from its Equity Incentive Plis closest to: A.2,889,882 B.3,332,063 C.5,034,735. B is correct. Settlement of RSUs increases basic sharesoutstanng. The number of RSUs settle(converteto common shares) in 20X2 is3,332,063. Forfeit RSUs are not cte these are RSUs, not common shares. 题目不是问在这个equity incentive plan能增加多少shares吗？这个plan不是持续了两年吗
NO.PZ202304050100017001问题如下 The increase in SKI’s basic shares outstanng in the yeen31 cember 20X2 from its Equity Incentive Plis closest to: A.2,889,882B.3,332,063C.5,034,735. B is correct. Settlement of RSUs increases basic sharesoutstanng. The number of RSUs settle(converteto common shares) in 20X2 is3,332,063. Forfeit RSUs are not cte these are RSUs, not common shares. 请问1 没收的准确定义。2在vesting perio每个资产负债表日，确认当期share basecompensation expense的同时，自动settle给员工普通股吗，还是等到整个vesting perio束？
