Equity incentive refers to the long-term incentive provided by a listed company to its directors, supervisors, senior managers and other employees (hereinafter referred to as the incentive object) in exchange for the services provided by the incentive object. . The implementation methods of equity incentive include granting restricted stocks, stock options and other ways stipulated by laws and regulations.
1. No accounting treatment will be done on the grant date.
2. Withdrawal at the end of the year,
Borrow: management fee,
Loan: capital reserve-other capital reserve,
3. When exercising,
Debit: bank deposit,
Capital reserve-other capital reserve,
Loan: share capital,
Capital reserve-equity premium.
So this project should be cash received from investment.