2007 11 29 1. ( ) 2. ( ) 3. 1
( ) 1. 2. (1) (2) (3) (4) 2
1. (1) (2) 2. ( ) $20,000,000 X1 1 1 $3,000,000 X1 1 1 1,000,000 $12,000,000 $4,000,000 $5,000,000 $10 X1 1 1 $13 (1) ( ) $5,000,000 $8,000,000 $(3,000,000) ($20,000,000 $3,000,000) ($13 1,000,000 $5,000,000) $5,000,000 (2) $5,000,000 (3) X1 1 1 3
20,000,000 ( ) 5,000,000 3,000,000 13,000,000 3,000,000 5,000,000 4,000,000 20,000,000 12,000,000 3,000,000 10,000,000 3,000,000 5,000,000 1. 10% (1) (2) (3) (2) (4) (5) (1) (2) (3) (2) 4
( ) (4) (5) 2. (1) (2) (3) (2) (4) ( ) (5) ( ) (6) ( $6,000,000 8% X4 $500,000 $100,000 10% ( ) (1) X9 4% (2) X9 7.5% 5
(1) 8% $6,000,000 p 5,8% $6,000,000 4% P 5,8% $5,041,750 % ($6,500,000 $5,041,750) $6,500,000 22.43% 10% $6,000,000 p 5,10% $6,000,000 4% P 5,10% $4,635,317 ($6,000,000 $500,000) $4,635,317 $100,000 $1,764,683 ($6,000,000 $500,000) $5,041,750 $1,458,250 (1) (2)= (4) 10% (3) (2) (1) (4) (4) (3) (5) (7) 8% (6) (5) (1) (7) (7) (6) X4 $ 4,635,317 $ 5,041,750 X5 $ 240,000 $ 463,532 $ 223,532 4,858,849 $ 403,340 $ 163,340 5,205,090 X6 240,000 485,885 245,885 5,104,734 416,407 176,407 5,381,497 X7 240,000 510,473 270,473 5,375,207 430,520 190,520 5,572,017 X8 240,000 537,521 297,521 5,672,728 445,761 205,761 5,777,778 X9 240,000 567,272 327,272 6,000,000 462,222 222,222 6,000,000 X4 12 31 6,000,000 1,458,250 500,000 5,041,750 4,635,317 6,000,000 100,000 500,000 1,764,683 X5 12 31 463,532 240,000 223,532 163,340 240,000 403,340 (2) 8% $6,000,000 p 5,8% $6,000,000 7.5% P 5,8% $5,880,219 % ($6,500,000 $5,880,219) $6,500,000 9.53% 10% $6,500,000 $100,000 $6,400,000 i $6,400,000 $6,000,000 p 5,i% $6,000,000 7.5% P 5,i% i 5.92% 6
($6,000,000 $500,000) $5,880,219 $619,781 (1) (2)= (4) 5.92% (3) (1) (2) (4) (4)-(3) (5) (7) 8% (6) (5) (1) (7) (7) (6) X4 $ 6,400,000 $ 5,880,219 X5 $ 450,000 $ 378,880 $ 71,120 6,328,880 $ 470,418 $ 20,418 5,900,637 X6 450,000 374,670 75,330 6,253,550 472,051 22,051 5,922,688 X7 450,000 370,210 79,790 6,173,760 473,815 23,815 5,946,503 X8 450,000 365,487 84,513 6,089,247 475,720 25,720 5,972,223 X9 450,000 360,753 89,247 6,000,000 477,777 27,777 6,000,000 X4 12 31 6,000,000 619,781 500,000 6,500,000 6,400,000 6,000,000 100,000 500,000 619,781 X5 12 31 378,880 450,000 71,120 20,418 450,000 470,418 (1) (1) (2) (2) (3) (4) (3) (4) 7
( ) 1. (1) (2) (1) (2) ( ) 2. ( ) $20 10,000 10% 10,000 15% 20,000 ( ) ( ) 8
3. (1) (2) (3) (4) ( ) ( ) ( ) ( 9
) 1. ( ) ( ) ( 2. ( ) (1) (2) ( ) ( ) ( ) (3) (2) 0 ( ) 10
( ) ( ) 0 本田公司於 X5 年初給與 20 位員工每人 1,000 單位之現金股票增值權 公司規定須自 X5 年 1 月 1 日 起服務滿三年才能行使權利, 且自可行使之日起滿二年增值權失效 X5 年有 1 位員工離職, 本田公司 估計 X6 X7 年將共有 2 位員工離職 X6 年有 2 位員工離職, 本田公司估計 X7 年將有 2 位員工離職 X7 年實際僅有 1 位員工離職 本田公司於每年底均估計股票增值權之公平價值, 所有在職員工於 X7 年底持有之股票增值權均既得 本田公司股票增值權每年年底之公平價值 X8 年底至 X9 年底執行時 之內含價值 ( 即等於所支付之現金 ) 以及執行人數資料如下 : X5 $10 X6 12 X7 14 X8 16 14 7 X9 15 9 試作本田公司 X5 年至 X9 年與股票增值權計畫相關之分錄 (1) 11
(1) (2) (3) (1) (2) (4) (3) (3) X5 $10 1,000 (20 1 2) $ 170,000 1/3 $ 56,667 $ 56,667 X6 $12 1,000 (20 1 2 2) $ 180,000 2/3 120,000 63,333 X7 $14 1,000 (20 1 2 1) $ 224,000 3/3 224,000 104,000 X8 $16 1,000 (16 7) $14 1,000 7 $ 242,000 3/3 242,000 18,000 X9 $14 1,000 7 $15 1,000 9 $ 233,000 3/3 233,000 (9,000) 由於已執行權利部分已無時間價值, 故 X8 年底負債之公平價值就該年底未執行權利部分係依增 值權之公平價值計算, 就 X8 年底執行權利部分係依其內含價值計算 X9 年底負債公平價值之計算道 理亦同 (2)X5 X7 認列勞務費用相關分錄 X5 X6 X7 56,667 63,333 104,000 56,667 63,333 104,000 X8 年 X9 年認列勞務費用及行使增值權之相關分錄 18,000 X8 18,000 9,000 X9 9,000 98,000 135,000 98,000 135,000 12