请问RSU 是不是记录在 share based compension reserve里面？

NO.PZ202401310100000302 问题如下 Sallie KwInstrials (SKI) is a Singapore-baseautomation equipment manufacturer threports unr US GAAP. The company sclosethe following information in a note to its financistatements title“Share-BaseCompensation.”Unr our Share Incentive Plan, the Company grants restrictestounits (“RSUs”) to its officers, employees, rectors another eligible persons of up to 83,000,000 Class A ornary shares. RSUs vest 25% on the first anniversary yefrom the grant te anthe remaining 75% vest in 12 substantially eququarterly installments. RSU activity for the two years en31 cember 20X2 wfollows.Share-basecompensation expense for RSUs is measurebaseon the fair value of the Company’s ornary shares on the te of grant. SKI accounts for forfeitures they occur.Unrecognizeshare-basecompensation expense of 31 cember 20X0, 20X1, an20X2 wSG58.7, SG145.6, anSG433.1 million, respectively. 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 shares outstanng. The number of RSUs settle(converteto common shares) in 20X2 is 3,332,063. Forfeit RSUs are not cte these are RSUs, not common shares. rt

NO.PZ202401310100000302 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 shares outstanng. The number of RSUs settle(converteto common shares) in 20X2 is 3,332,063. Forfeit RSUs are not cte these are RSUs, not common shares. rt