Bond Calculations Flashcards
1
Q
Share rights
liability
A
(number of Employeexestimated remaining employee%) x share rights x FV of sharex1/year
CALCULATE FOR BOTH YEARS
2
Q
Cash paid
A
(employee who excercise x share rights xactual share price)
3
Q
Total liability
A
(remaining employee-number of excercised)x share rights x fv
4
Q
Balancing figure
A
TOtal liability-1st liability + cash paid
5
Q
liabity
A
Total liability
6
Q
Expense
A
Balancing figure
