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Total expected cost of a 4-year equity-settled plan is Rs 480,000 with no forfeitures. Yearly charge?

ARs 160,000
BRs 120,000
CRs 96,000
DRs 480,000
Answer & Solution
Correct answer: B. Rs 120,000
The cost is spread evenly over the four-year vesting period, so 480,000 divided by 4 is Rs 120,000.
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