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Need help on June 08 (INT) past exam paper bonus calculation

Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › Need help on June 08 (INT) past exam paper bonus calculation

  • This topic has 6 replies, 4 voices, and was last updated 12 years ago by temi.
Viewing 7 posts - 1 through 7 (of 7 total)
  • Author
    Posts
  • November 9, 2012 at 3:35 pm #55141
    karmuks
    Member
    • Topics: 29
    • Replies: 109
    • ☆☆

    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 #106920
    nickneouk
    Participant
    • Topics: 1
    • Replies: 2
    • ☆

    I’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 #106921
    nickneouk
    Participant
    • Topics: 1
    • Replies: 2
    • ☆

    I’m sorry, I’ve looked at the workings and cannot understand the logic of apportionment either!

    November 10, 2012 at 7:19 pm #106922
    karmuks
    Member
    • Topics: 29
    • Replies: 109
    • ☆☆

    Thank you Nickneouk for taking a look ,question is back from 2008 maybe there was different rules.

    November 11, 2012 at 4:10 pm #106923
    knylam
    Member
    • Topics: 20
    • Replies: 23
    • ☆

    hi, 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 #106924
    karmuks
    Member
    • Topics: 29
    • Replies: 109
    • ☆☆

    @knylam said:
    hi, 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.

    oh I see, that really explains everything, thank you Knylam for sorting out this for me.

    November 15, 2012 at 7:01 pm #106925
    temi
    Member
    • Topics: 2
    • Replies: 46
    • ☆

    just an addition, another way to look at it is 12/18 months X 90% X3m

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