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鏇存柊鏅傞枔锛�2009-10-19 15:27:29 渚嗘簮锛殀0

鐎忚

鏀惰棌

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銆€銆€Company A is a listed company located in P. R. China. On January 1,20脳4,Company A signed two share-based payment arrangements as follow:

銆€銆€A.The company granted 100 cash share appreciation rights (SARs) to each of its 300 senior management employees, conditional upon the employees remaining in the company鈥檚 employ for the next three years. The cash share appreciation rights provided the employees with the right to receive, at the date the rights were exercised, cash equal to the appreciation in the company鈥檚 share price since the grant date. On Dece,ber 31,20脳6,all SARs held by the remaining employees vested. They could be exercised during 20脳7 and 20脳8. The fair value and the intrinsic value(Which equals the cash paid out) of SARs are shown below.

	Fair value	Intrinsic value
January1,20脳4	18	銆€
December 31,20脳4	22	銆€
December 31,20脳5	21	銆€
December 31,20脳6	18	銆€
December 31,20脳7	23	20
December 31,20脳8	25	24

銆€銆€Management estimated, on the grant date, that 20% of the employees would leave evenly during the three-year period. During 20脳4,22 employees left the company and management predicted the same level of departure for the next two years. During 20脳5,20 employees left and management estimated that a further 15 employees would leave during year 3.Only 10 employees left during 20脳6. At the end of 20脳7,110 employees exercised their SARs, another 138 employees exercised their SARs on December 12,20脳8.

銆€銆€Answer:

Year	Calculation of Liability	Calculation of cash payment	Liability	Cash payment	Expense of current period
20x4	(300-22脳3)脳100脳22脳1/3		171,600		171,600
20x5	(300-22-20-15)脳100脳21脳2/3		340,200		168,600
20x6	(300-22-20-10)脳100脳18		446,400		106,200
20x7	(300-52-110)脳100脳23	110脳100脳20	317,400	220,000	91,000
20x8	0	138脳100脳24	0	331,200	13,800

Journal entries:

銆€銆€1. December 31, 20X4
Dr: Administrative expense 171,600
Cr: Wages payable 171,600

銆€?銆�?00锛�22脳3锛壝�100脳22脳1/3=171,600

2. December 31, 20X5
Dr: Administrative expense 168,600
Cr: Wages payable 168,600

銆€?銆�?00锛�22-20-15锛壝�100脳21脳2/3锛�171,600=168,600

3. December 31, 20X6
Dr: Administrative expense 106,200

銆€銆€ Cr: Wages payable 106,200

銆€銆€(300锛�22-20-10锛壝�100脳18锛�171,600锛�168,600=106,200

4. December 31, 20X7
Dr: Gains and losses on changes of fair value 91,000

銆€銆€Cr: Wages payable 91,000

銆€?銆�?00锛�22锛�20锛�10锛�110锛壝�100脳23锛�(446,400锛�220,000)=91,000
Dr: Wages payable銆€220,000
Cr: Cash 220,000

銆€銆€110脳100脳20=220,000

5. December 31, 20X8
Dr: Gains and losses on changes of fair value 13,800
Cr: Wages payable 13,800

銆€銆€0锛�(317,400锛�331,200)=13,800
Dr: Wages payable銆€331,200
Cr: Cash 331,200
138脳100脳24=331,200

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銆€銆€B. The company made an award of 1000 share option to each of its 100 employees working in the sales department. The share option would vest at end of 20脳6, provided that the employees remained in the employ of the company till the date of vest, and provided that the company鈥檚 earnings per share (EPS) increased by at least an average of 10% over the three-year period. The exercise of each option was 锟�15, but it would drop 锟�10 if EPS increased by an average of 15% or more.

銆€銆€On the grant date, the company estimated that the fair value of the share option was 锟�25 per option if the exercise price was 锟�15, 锟�30 if the exercise price was 锟�10.

銆€銆€In the year ended December 30, 20脳4, the company鈥檚 EPS increased by 16% and the management forecasted similar growth for the next two years. However, during 20脳5, EPS increased by just 12% resulting in a average for the two-year period 14%. Therefore the management expected that EPS would continue to increase at 14% for 20脳6. In the year 20脳6, EPS of the company increased by 17% resulting in an average for the three-year period of 15%.

銆€銆€During 20脳4,10 employees left the company and management predicted that a total of 35 employees would leave by the end of 20脳6. 15 employees departed during 20脳5,and hence 60 employees were expected to remain. By the end of 20脳6, a further 5 employees had left.

銆€銆€Required:

銆€銆€Prepare accounting entries for the above transactions or events.

銆€銆€Answer:

year	calculation	Expense of current period	Accumulated expense
20x4	锛�100-10-25锛壝�1,000脳30脳1/3	650,000	650,000
20x5	60脳1,000脳25脳2/3锛�650,000	350,000	1,000,000
20x6	(100-10-15-5) 脳1,000脳30脳3/3锛�650,000锛�350,000	1,100,000	2,100,000