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
SGD 64.1 million.
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.
课上讲的都是期初一笔的grant，然后根据到vest期间每年计算expense，与什么时候行权无关
这题就和行权的时间有关，而且是逐笔计算，那如果当年不行权，也就是当年没有vested就不用确认expense了吗？
