alleryStart learning →Same plan, year 2: expected leavers now 15%. Cumulative credit is two thirds. Year 2 expense?
ARs 64,000
BRs 68,000
CRs 136,000
DRs 72,000
Answer & Solution
Correct answer: A. Rs 64,000
200 x 85% x 100 x 12 = 204,000, two thirds is 136,000, less 72,000 already booked leaves Rs 64,000.
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Related questions
2,000 SARs vest immediately with fair value Rs 35 each. Liability recognised at once isRs 200,000 was booked over 2 years, then a non-market profit target fails. Net cumulative 10 staff get 1,000 options each, FV Rs 25 with a 5-year share price target. Annual charge Total expected cost of a 4-year equity-settled plan is Rs 480,000 with no forfeitures. YeaSame SARs, year 2: 48 staff vest, fair value Rs 18, liability so far Rs 175,000. Year 2 ex50 staff hold 500 SARs each, 2-year vesting. SAR fair value is Rs 14 at end of year 1. YeaRepricing lifts fair value of 1,000 options from Rs 8 to Rs 11. Incremental fair value is1,000 vested options bought back at Rs 80 each when fair value is Rs 70. Expense recognise