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KKII · 2024年05月17日

之前有道题,算2012年compensation expense的时候,用3332063*19.25 - 442181*28.7

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NO.PZ202304050100017002

问题如下:

The average market price for SKI shares at the time of settlement for the RSUs that vested in 20X2 was SGD 71.50. Assuming a statutory tax rate of 17%, the impact to SKI’s income tax expense for 20X2 related to share-based compensation is closest to:

选项:

A.

a SGD 29.6 million increase in income tax expense.

B.

a SGD 29.6 million reduction in income tax expense.

C.

a SGD174.1 million reduction in income tax expense.

解释:

B is correct. The excess tax benefit or windfall in 20X2 is equal to the statutory tax rate multiplied by the amount that the tax deduction associated with the settlement of the share-based award exceeds the share-based compensation expense recognized on the income statement: statutory tax rate x (tax deduction share-based compensation expense). This is equal to 0.17 x [(71.50 x 3,332,063) (19.25 x 3,332,063)] = 29,597,050.

之前有道题,算2012年compensation expense的时候,用3332063*19.25 - 442181*28.74,理由是把过去已经计提的费用,因为现在作废了,而冲抵了。


这块算tax windfall的时候,怎么又不需要考虑作废的部分了?




1 个答案

王园圆_品职助教 · 2024年05月17日

同学你好,首先,这类涉及 tax windfall的题目就已经又要考虑税法又要考虑会计,本身已经比较复杂,助教印象中没有一道题库里的题目是需要我们额外考虑罚没的RSU的

虽然从原理上来你的想法很有道理,但是罚没是不是可以直接减去RSU数量而不考虑罚没股票的授予价格,或者税法下罚没股票的价格是不是也需要按照实际罚没当天的公允价值计算,书上没有涉及,说明不在考纲范围内,也就不在题目的考察范围内了。

所以助教理解这一块涉及 tax windfall的题目实操肯定是很复杂的,CFA的题目是做了简化以后的结果,所以这里就不需要考虑罚没的情况了

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