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Diana · 2024年05月15日

forfeited在这里是指什么意思？为什么要减去？

  1. CFA II
  2. FRA

NO.PZ2023040501000169

问题如下：

Sallie Kwan Industrials (SKI) reports under US GAAP. The company disclosed the following information in a note to its financial statements titled “Share-Based Compensation.”

Under our Share Incentive Plan, the Company grants restricted stock units (“RSUs”) to its officers, employees, directors and other eligible persons of up to 83,000,000 Class A ordinary shares. RSUs vest 25% on the first anniversary year from the grant date and the remaining 75% vest in 12 substantially equal quarterly installments. RSU activity for the two years ended 31 December 20X2 was as follows.

Share-based compensation expense for RSUs is measured based on the fair value of the Company’s ordinary shares on the date of grant. SKI accounts for forfeitures as they occur.

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 x28.74) = 51,433,931.

forfeited在这里是指什么意思？为什么要减去？

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1 个答案

王园圆_品职助教 · 2024年05月15日

同学你好，forfeited就是罚没，没收

就是公司可能已经授予了员工一些RSU（譬如要求干3年，第一年的时候已经vest了1/3)，但是员工由于没有干满RSU要求的vesting period的总期限(3年）就提前离职了，那就需要把以前年度vest的RSU再收回来，那这些过去曾经vest的RSU所确认的费用就也可以冲销掉，所以这些罚没的RSU就可以抵减当期总的由于vest新产生的compensation expense，也就是使这个expense的金额变小一点

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