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Stock Based Compensation

Question: Examine about the Stock Based Compensation? Answer: 1: All out net gain $ in million rate relinquished sum $ in million relinquished costs 2014 Restricted Stock 10% 25 25% 6.25 26 25% 6.5 27 25% 6.75 28 25% 7 All out 26.5 Relinquished Expense $ 2.65 million The organization relinquished 25% each quarter. The relinquished cost rate is 10% every year. So it is determined 25% of the aggregate sum is relinquished sum and 10% of the relinquished sum is relinquished cost. 2: thing Pay rate Net Compensation Choices 75000 20% 60000 2014 Restricted Stock 84000 10% 75600 2015 Restricted Stock 166000 20% 132800 The quantity of confined offer in 2014 is 84000 and in 2015 are 166000. The relinquished cost rate is 10% and 20% separately. The all out pay is the distinction between all out quantities of offer relinquished costs rate. 3: 2014 cost per share sum in million $ Number of choice stock 75000 12 900000 number of confined offer 84000 12 1008000 All out 1.908 Genuine relinquished sum in 2014 2.65 Distinction 0.742 4: Diary passage $ sum all out number of offer 500000 relinquished offer 125000 face esteem 1 application cash 0.25 apportioning cash 0.25 first call cash 0.25 last call cash 0.25 diary section Dr. Cr. share capital A/C Dr. 125000 To share allocation A/c 31250 share first call A/C 31250 share last call A/C 31250 Relinquished A/C 31250 share capital A/C Dr. 125000 To share first call A/C 31250 share last call A/C 31250 Relinquished A/C 62500 share capital A/C Dr. 125000 To share last call A/C 31250 Relinquished offer A/C 93750 share capital A/C Dr. 125000 To Forfeited A/C 125000 5: thing Pay rate Net Compensation Cost Anticipated Remaining Choices 75,000 20% 60,000 25,000 35,000 19 2014 Restricted Stock 84,000 10% 75,600 50,000 25,600 12 2015 Restricted Stock 1,66,000 20% 1,32,800 80,000 52,800 7 Month to month Janurary15 Feburary15 March15 April - 15 May-15 June-15 July-15 1,842 1,842 1,842 1,842 1,842 1,842 1,842 1,842 2,133 2,133 2,133 2,133 2,133 2,133 7,543 7,543 7,543 7,543 7,543 7,543 7,543 7,543 Complete 11,518 11,518 11,518 11,518 11,518 9,385 9,385 Complete x months until vesting 11,518 23,037 34,555 46,073 57,591 56,310 65,695 Auguest-15 September-15 October-15 November-15 December-15 1,842 1,842 1,842 1,842 1,842 1,842 1,842 1,842 1,842 1,842 14,737 16,579 18,421 20,263 22,105 Aggregate of line 12 3,86,884 Complete Expected to be perceived 1,13,400 Weighted-normal period 3.41 A long time Reference List Kieso, D., Weygandt, J. also, Warfield, T. (2012). Halfway bookkeeping. Hoboken, NJ: Wiley. Libby, R., Libby, P. also, Short, D. (2011). Monetary bookkeeping. New York: McGraw-Hill/Irwin. Media, B. (2013). CFA Navigator - Level 2 Question Bank. London: BPP Learning Media. North, C. also, Caes, C. (2012). The financial exchange. New York, NY: Rosen Pub