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若然 · 2024年05月15日

？

  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.


助教好，Unrecognized share-based compensation expense应该是随着时间越来越少的，怎么会越来越多了？

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王园圆_品职助教 · 2024年05月15日

同学你好，不是啊，Unrecognized share-based compensation expense每年的金额是可大可小的呢

一个公司，正常不会只发行一笔RSU或option然后就再也不发行了

只要公司持续在发行新的RSU或option，且新发行的数量非常大，那虽然有一部分过去的RSU、option已经vest了，依然还会有新的更多的RSU和option补充进来，最后就会导致Unrecognized share-based compensation expense每年的金额不仅不变小还持续变大哦

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