(二)等待期內發放現金(jin)股利(li)的(de)會計(ji)處理和(he)基本(ben)每(mei)股收益的(de)計(ji)算(suan)

　　上市公(gong)司在等(deng)待期內發(fa)(fa)放現(xian)金(jin)股(gu)(gu)利的(de)會計處理及基本(ben)每股(gu)(gu)收益的(de)計算，應視其發(fa)(fa)放的(de)現(xian)金(jin)股(gu)(gu)利是否(fou)可撤銷(xiao)采(cai)取不同的(de)方(fang)法：

　　1.現(xian)金股(gu)利可撤(che)銷(xiao)，即一旦未(wei)達(da)到解鎖條件(jian)，被回(hui)購限制性(xing)股(gu)票的持有者(zhe)將無法獲得(de)(或需要退回(hui))其在等待期(qi)內應收(或已收)的現(xian)金股(gu)利。

　　等(deng)待期(qi)內(nei)(nei)，上市(shi)(shi)公司在(zai)核算應(ying)(ying)(ying)(ying)(ying)(ying)(ying)(ying)分(fen)(fen)(fen)配(pei)給限(xian)(xian)(xian)制(zhi)(zhi)性(xing)(xing)(xing)股(gu)(gu)(gu)(gu)票(piao)持有者(zhe)的(de)(de)(de)(de)現金(jin)(jin)股(gu)(gu)(gu)(gu)利(li)(li)時(shi)(shi)，應(ying)(ying)(ying)(ying)(ying)(ying)(ying)(ying)合(he)理估計(ji)未(wei)來解鎖(suo)(suo)條件的(de)(de)(de)(de)滿足(zu)情況,該估計(ji)與進(jin)行(xing)(xing)股(gu)(gu)(gu)(gu)份支(zhi)付(fu)(fu)(fu)(fu)會計(ji)處理時(shi)(shi)在(zai)等(deng)待期(qi)內(nei)(nei)每個資產負(fu)債(zhai)表日(ri)對(dui)可(ke)行(xing)(xing)權(quan)權(quan)益工具數量進(jin)行(xing)(xing)的(de)(de)(de)(de)估計(ji)應(ying)(ying)(ying)(ying)(ying)(ying)(ying)(ying)當保持一(yi)致(zhi)。對(dui)于預(yu)計(ji)未(wei)來可(ke)解鎖(suo)(suo)限(xian)(xian)(xian)制(zhi)(zhi)性(xing)(xing)(xing)股(gu)(gu)(gu)(gu)票(piao)持有者(zhe)，上市(shi)(shi)公司應(ying)(ying)(ying)(ying)(ying)(ying)(ying)(ying)分(fen)(fen)(fen)配(pei)給限(xian)(xian)(xian)制(zhi)(zhi)性(xing)(xing)(xing)股(gu)(gu)(gu)(gu)票(piao)持有者(zhe)的(de)(de)(de)(de)現金(jin)(jin)股(gu)(gu)(gu)(gu)利(li)(li)應(ying)(ying)(ying)(ying)(ying)(ying)(ying)(ying)當作(zuo)為利(li)(li)潤(run)分(fen)(fen)(fen)配(pei)進(jin)行(xing)(xing)會計(ji)處理，借記“利(li)(li)潤(run)分(fen)(fen)(fen)配(pei)——應(ying)(ying)(ying)(ying)(ying)(ying)(ying)(ying)付(fu)(fu)(fu)(fu)現金(jin)(jin)股(gu)(gu)(gu)(gu)利(li)(li)或利(li)(li)潤(run)”科(ke)(ke)目(mu)(mu)(mu)，貸(dai)(dai)記“應(ying)(ying)(ying)(ying)(ying)(ying)(ying)(ying)付(fu)(fu)(fu)(fu)股(gu)(gu)(gu)(gu)利(li)(li)——限(xian)(xian)(xian)制(zhi)(zhi)性(xing)(xing)(xing)股(gu)(gu)(gu)(gu)票(piao)股(gu)(gu)(gu)(gu)利(li)(li)”科(ke)(ke)目(mu)(mu)(mu);同(tong)時(shi)(shi)，按分(fen)(fen)(fen)配(pei)的(de)(de)(de)(de)現金(jin)(jin)股(gu)(gu)(gu)(gu)利(li)(li)金(jin)(jin)額，借記“其他(ta)應(ying)(ying)(ying)(ying)(ying)(ying)(ying)(ying)付(fu)(fu)(fu)(fu)款(kuan)(kuan)——限(xian)(xian)(xian)制(zhi)(zhi)性(xing)(xing)(xing)股(gu)(gu)(gu)(gu)票(piao)回購(gou)義務”等(deng)科(ke)(ke)目(mu)(mu)(mu)，貸(dai)(dai)記“庫(ku)存股(gu)(gu)(gu)(gu)”科(ke)(ke)目(mu)(mu)(mu);實(shi)(shi)際(ji)支(zhi)付(fu)(fu)(fu)(fu)時(shi)(shi)，借記“應(ying)(ying)(ying)(ying)(ying)(ying)(ying)(ying)付(fu)(fu)(fu)(fu)股(gu)(gu)(gu)(gu)利(li)(li)——限(xian)(xian)(xian)制(zhi)(zhi)性(xing)(xing)(xing)股(gu)(gu)(gu)(gu)票(piao)股(gu)(gu)(gu)(gu)利(li)(li)”科(ke)(ke)目(mu)(mu)(mu)，貸(dai)(dai)記“銀行(xing)(xing)存款(kuan)(kuan)”等(deng)科(ke)(ke)目(mu)(mu)(mu)。對(dui)于預(yu)計(ji)未(wei)來不(bu)(bu)可(ke)解鎖(suo)(suo)限(xian)(xian)(xian)制(zhi)(zhi)性(xing)(xing)(xing)股(gu)(gu)(gu)(gu)票(piao)持有者(zhe)，上市(shi)(shi)公司應(ying)(ying)(ying)(ying)(ying)(ying)(ying)(ying)分(fen)(fen)(fen)配(pei)給限(xian)(xian)(xian)制(zhi)(zhi)性(xing)(xing)(xing)股(gu)(gu)(gu)(gu)票(piao)持有者(zhe)的(de)(de)(de)(de)現金(jin)(jin)股(gu)(gu)(gu)(gu)利(li)(li)應(ying)(ying)(ying)(ying)(ying)(ying)(ying)(ying)當沖減相關的(de)(de)(de)(de)負(fu)債(zhai)，借記“其他(ta)應(ying)(ying)(ying)(ying)(ying)(ying)(ying)(ying)付(fu)(fu)(fu)(fu)款(kuan)(kuan)——限(xian)(xian)(xian)制(zhi)(zhi)性(xing)(xing)(xing)股(gu)(gu)(gu)(gu)票(piao)回購(gou)義務”等(deng)科(ke)(ke)目(mu)(mu)(mu)，貸(dai)(dai)記“應(ying)(ying)(ying)(ying)(ying)(ying)(ying)(ying)付(fu)(fu)(fu)(fu)股(gu)(gu)(gu)(gu)利(li)(li)——限(xian)(xian)(xian)制(zhi)(zhi)性(xing)(xing)(xing)股(gu)(gu)(gu)(gu)票(piao)股(gu)(gu)(gu)(gu)利(li)(li)”科(ke)(ke)目(mu)(mu)(mu);實(shi)(shi)際(ji)支(zhi)付(fu)(fu)(fu)(fu)時(shi)(shi)，借記“應(ying)(ying)(ying)(ying)(ying)(ying)(ying)(ying)付(fu)(fu)(fu)(fu)股(gu)(gu)(gu)(gu)利(li)(li)——限(xian)(xian)(xian)制(zhi)(zhi)性(xing)(xing)(xing)股(gu)(gu)(gu)(gu)票(piao)股(gu)(gu)(gu)(gu)利(li)(li)”科(ke)(ke)目(mu)(mu)(mu)，貸(dai)(dai)記“銀行(xing)(xing)存款(kuan)(kuan)”等(deng)科(ke)(ke)目(mu)(mu)(mu)。后續(xu)信息表明(ming)不(bu)(bu)可(ke)解鎖(suo)(suo)限(xian)(xian)(xian)制(zhi)(zhi)性(xing)(xing)(xing)股(gu)(gu)(gu)(gu)票(piao)的(de)(de)(de)(de)數量與以前估計(ji)不(bu)(bu)同(tong)的(de)(de)(de)(de)，應(ying)(ying)(ying)(ying)(ying)(ying)(ying)(ying)當作(zuo)為會計(ji)估計(ji)變更處理，直到解鎖(suo)(suo)日(ri)預(yu)計(ji)不(bu)(bu)可(ke)解鎖(suo)(suo)限(xian)(xian)(xian)制(zhi)(zhi)性(xing)(xing)(xing)股(gu)(gu)(gu)(gu)票(piao)的(de)(de)(de)(de)數量與實(shi)(shi)際(ji)未(wei)解鎖(suo)(suo)限(xian)(xian)(xian)制(zhi)(zhi)性(xing)(xing)(xing)股(gu)(gu)(gu)(gu)票(piao)的(de)(de)(de)(de)數量一(yi)致(zhi)。

　　等待期(qi)內計(ji)算基本每股收(shou)益(yi)時，分子應扣除(chu)當期(qi)分配給預(yu)計(ji)未(wei)來可解鎖限(xian)制(zhi)性股票持有者的現(xian)金股利;分母(mu)不應包含限(xian)制(zhi)性股票的股數。

　　2.現金股利不可撤銷，即不論是(shi)否(fou)達到解鎖條件，限(xian)制性(xing)股票持有者仍(reng)有權獲得(de)(或不得(de)被要(yao)求退回)其(qi)在(zai)等待期內應收(shou)(或已收(shou))的現金股利。

　　等(deng)待(dai)期(qi)內，上市(shi)公(gong)司在核算應(ying)(ying)(ying)(ying)(ying)分(fen)(fen)配給限(xian)制(zhi)(zhi)性(xing)(xing)股(gu)(gu)(gu)(gu)(gu)(gu)票(piao)(piao)(piao)持(chi)有(you)者(zhe)的現金(jin)股(gu)(gu)(gu)(gu)(gu)(gu)利時(shi)，應(ying)(ying)(ying)(ying)(ying)合理估計(ji)未(wei)來解(jie)鎖(suo)條件的滿(man)足情況,該估計(ji)與進行股(gu)(gu)(gu)(gu)(gu)(gu)份支付(fu)(fu)(fu)(fu)會(hui)計(ji)處理時(shi)在等(deng)待(dai)期(qi)內每(mei)個資產負債(zhai)表日對(dui)可行權權益工具數量進行的估計(ji)應(ying)(ying)(ying)(ying)(ying)當(dang)保(bao)持(chi)一(yi)致。對(dui)于預計(ji)未(wei)來可解(jie)鎖(suo)限(xian)制(zhi)(zhi)性(xing)(xing)股(gu)(gu)(gu)(gu)(gu)(gu)票(piao)(piao)(piao)持(chi)有(you)者(zhe)，上市(shi)公(gong)司應(ying)(ying)(ying)(ying)(ying)分(fen)(fen)配給限(xian)制(zhi)(zhi)性(xing)(xing)股(gu)(gu)(gu)(gu)(gu)(gu)票(piao)(piao)(piao)持(chi)有(you)者(zhe)的現金(jin)股(gu)(gu)(gu)(gu)(gu)(gu)利應(ying)(ying)(ying)(ying)(ying)當(dang)作為利潤分(fen)(fen)配進行會(hui)計(ji)處理，借(jie)記“利潤分(fen)(fen)配——應(ying)(ying)(ying)(ying)(ying)付(fu)(fu)(fu)(fu)現金(jin)股(gu)(gu)(gu)(gu)(gu)(gu)利或利潤”科(ke)(ke)目(mu)，貸記“應(ying)(ying)(ying)(ying)(ying)付(fu)(fu)(fu)(fu)股(gu)(gu)(gu)(gu)(gu)(gu)利——限(xian)制(zhi)(zhi)性(xing)(xing)股(gu)(gu)(gu)(gu)(gu)(gu)票(piao)(piao)(piao)股(gu)(gu)(gu)(gu)(gu)(gu)利”科(ke)(ke)目(mu);實際(ji)支付(fu)(fu)(fu)(fu)時(shi)，借(jie)記“應(ying)(ying)(ying)(ying)(ying)付(fu)(fu)(fu)(fu)股(gu)(gu)(gu)(gu)(gu)(gu)利——限(xian)制(zhi)(zhi)性(xing)(xing)股(gu)(gu)(gu)(gu)(gu)(gu)票(piao)(piao)(piao)股(gu)(gu)(gu)(gu)(gu)(gu)利”科(ke)(ke)目(mu)，貸記“銀行存款(kuan)”等(deng)科(ke)(ke)目(mu)。對(dui)于預計(ji)未(wei)來不可解(jie)鎖(suo)限(xian)制(zhi)(zhi)性(xing)(xing)股(gu)(gu)(gu)(gu)(gu)(gu)票(piao)(piao)(piao)持(chi)有(you)者(zhe)，上市(shi)公(gong)司應(ying)(ying)(ying)(ying)(ying)分(fen)(fen)配給限(xian)制(zhi)(zhi)性(xing)(xing)股(gu)(gu)(gu)(gu)(gu)(gu)票(piao)(piao)(piao)持(chi)有(you)者(zhe)的現金(jin)股(gu)(gu)(gu)(gu)(gu)(gu)利應(ying)(ying)(ying)(ying)(ying)當(dang)計(ji)入當(dang)期(qi)成(cheng)本費用，借(jie)記“管理費用”等(deng)科(ke)(ke)目(mu)，貸記“應(ying)(ying)(ying)(ying)(ying)付(fu)(fu)(fu)(fu)股(gu)(gu)(gu)(gu)(gu)(gu)利——應(ying)(ying)(ying)(ying)(ying)付(fu)(fu)(fu)(fu)限(xian)制(zhi)(zhi)性(xing)(xing)股(gu)(gu)(gu)(gu)(gu)(gu)票(piao)(piao)(piao)股(gu)(gu)(gu)(gu)(gu)(gu)利”科(ke)(ke)目(mu);實際(ji)支付(fu)(fu)(fu)(fu)時(shi)，借(jie)記“應(ying)(ying)(ying)(ying)(ying)付(fu)(fu)(fu)(fu)股(gu)(gu)(gu)(gu)(gu)(gu)利——限(xian)制(zhi)(zhi)

 　　性股(gu)票股(gu)利”科目，貸(dai)記(ji)“銀行存(cun)款”等科目。后續信息(xi)表明不可解鎖(suo)限制(zhi)性股(gu)票的(de)數量(liang)與(yu)以前估(gu)計不同的(de)，應當(dang)作為會計估(gu)計變(bian)更處理，直到解鎖(suo)日(ri)預計不可解鎖(suo)限制(zhi)性股(gu)票的(de)數量(liang)與(yu)實際未解鎖(suo)限制(zhi)性股(gu)票的(de)數量(liang)一致。

　　等待期內(nei)計(ji)(ji)算基本每股收益時，應(ying)當(dang)將(jiang)預(yu)計(ji)(ji)未來(lai)可解(jie)鎖限(xian)(xian)制性(xing)股票作(zuo)為同普通股一起參加剩(sheng)余利潤(run)(run)分配的其他(ta)權益工具處(chu)理，分子應(ying)扣除歸屬于預(yu)計(ji)(ji)未來(lai)可解(jie)鎖限(xian)(xian)制性(xing)股票的凈利潤(run)(run);分母(mu)不應(ying)包含限(xian)(xian)制性(xing)股票的股數。

　　(三)等待期內稀釋每股(gu)收益(yi)的計算

　　等(deng)待期內(nei)計算稀(xi)釋每股收益時(shi)，應視解鎖條件不同采取不同的方法：

　　1.解鎖條件僅為服務期限條件的，企業應假設資產負債表日尚未解鎖的限制性股票已于當期期初(或晚于期初的授予日)全部解鎖，并參照《企業會計準則第34號——每股收益》中股份期權的有關規定考慮限制性股票的稀釋性。其中，行權價格為限制性股票的發行價格加上資產負債表日尚未取得的職工服務按《企業會計準則第11號——股份支付》有關規定計算確定的公允價值。鎖定期內計算稀釋每股收益時，分子應加回計算基本每股收益分子時已扣除的當期分配給預計未來可解鎖限制性股票持有者的現金股利或歸屬于預計未來可解鎖限制性股票的凈利潤。