Diana · 2024年05月15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.
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
王园圆_品职助教 · 2024年05月15日
同学你好，这道题目问的是“The increase in SKI’s basic shares outstanding in the year ended 31 December 20X2 from its Equity Incentive Plan is ”也就是强调了一定是20X2年这一年由于股权激励计划新增的shares是多少
而不是问整个股权激励计划两年一共增加了多少shares（否则这句粉色的话就不应该出现在题目里面）
所以你只用看20X2年这一年的表格vested and settled 的数字就可以了，和20X1年的vested and settled 的那一行数据没有关系
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. 是不是对于rsu，veste股票，不管有没有没收，都已经记录在basic里面了？然后forfeite只影响利润表的expense？
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？
