Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › Need help on June 08 (INT) past exam paper bonus calculation
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- November 9, 2012 at 3:35 pm #55141
June 08 question 1(v) bonus calculation.
https://www.accaglobal.com/content/dam/acca/global/PDF-students/2012/p2int_2008_jun_q.pdf
https://www.accaglobal.com/content/dam/acca/global/PDF-students/2012/p2int_2008_jun_a.pdf
Please help me on share option calculation. I do not get where is that 2/3 apportioning coming from? Question states that employee must stay in service on 30/11/2008. It is less than 2 years.Any ideas?
November 10, 2012 at 11:32 am #106920I’ll have a look and let you know – but it would seem illogical to apportion 2/3 if they’re not meant to serve for at least three years as you expect
November 10, 2012 at 11:40 am #106921I’m sorry, I’ve looked at the workings and cannot understand the logic of apportionment either!
November 10, 2012 at 7:19 pm #106922Thank you Nickneouk for taking a look ,question is back from 2008 maybe there was different rules.
November 11, 2012 at 4:10 pm #106923hi, the 2/3 is actually the months.
it’s 12 months (for the period 1 June 07 to 31 May 08) divided by the whole vesting period, i.e. 18 months (1 June 07 to 30 November 08).correct me if am wrong.
November 11, 2012 at 5:03 pm #106924November 15, 2012 at 7:01 pm #106925just an addition, another way to look at it is 12/18 months X 90% X3m
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