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.
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 outstanding的时候又不需要减去了?