Right and interest cost determination method and device

Abstract

The invention relates to a right and interest cost determination method. The method comprises the steps of obtaining a right and interest granting scheme; based on the right and interest granting scheme, initializing right and interest granting data corresponding to the related object, including fair value, granting quantity, granting time, ownership time and travel right expiration time; monitoring dynamic information related to the related object, wherein the dynamic information comprises at least one of the following items: job state information of the object, performance information of the object and operation information of the object for target rights and interests; based on the monitored dynamic information, updating right dynamic data corresponding to the one or more objects, including data related to quantity change of target rights held by the corresponding objects; in response to a received cost accounting instruction for target rights and interests, for each related object, determining a rights and interests cost corresponding to the object at least based on rights and interests granting data and rights and interests dynamic data related to the object; and determining a total right cost based on the right cost corresponding to each related object.

Description

Technical Field

[0001] The present disclosure relates to the field of computer technology, and in particular, to a method for determining equity cost, an apparatus for determining equity cost, a computing device, a computer-readable storage medium, and a computer program product. Background Art

[0002] Stock options are a common incentive tool for employee equity incentives. Companies can grant employees stock options at a predetermined price. When the exercise conditions are met, employees can obtain benefits by exercising the options. In this process, the company pays the cost of granting options and needs to conduct accounting treatment in accordance with accounting standards, and record the corresponding costs as costs or expenses. This expense incurred due to equity incentives can be called share-based payment expenses, also known as SBC (Share-Based Compensation).

[0003] However, when calculating the costs associated with option grants, it often involves a large amount of cumbersome information and data, which often requires a lot of manpower and time. In addition, in the process of data collation and transmission, errors caused by human factors are prone to occur, making it difficult to ensure the accuracy of the calculation and the security of the data. Summary of the invention

[0004] In view of this, the present disclosure provides an equity cost determination method, an equity cost determination apparatus, a computing device, a computer-readable storage medium, and a computer program product, which can alleviate, mitigate, or even eliminate the above-mentioned problems.

[0005] According to one aspect of the present disclosure, a method for determining equity cost is provided, comprising: obtaining an equity granting scheme, wherein the equity granting scheme is used to grant a target equity to at least one object; initializing equity granting data corresponding to each of the at least one object based on the equity granting scheme, wherein the equity granting data includes: fair value, grant quantity, grant time, vesting time, and exercise expiration time; monitoring dynamic information related to at least one object, wherein the dynamic information includes at least one of the following items: the object's employment status information, the object's performance information, and the object's operation information on the target equity; based on the monitored dynamic information related to one or more objects, updating the equity dynamic data corresponding to each of the one or more objects, wherein the equity dynamic data includes data related to the change in the quantity of the target equity held by the corresponding object; in response to receiving a cost accounting instruction for the target equity, determining, for each of the at least one object, the equity cost corresponding to the object based at least on the equity granting data and the equity dynamic data related to the object; determining the total equity cost based on the equity cost corresponding to each of the at least one object.

[0006] In some embodiments, the equity dynamic data includes equity cancellation data, and based on the dynamic information related to one or more objects monitored, updating the equity dynamic data corresponding to each of the one or more objects includes: based on the dynamic information related to one or more objects monitored, updating the equity cancellation data corresponding to each of the one or more objects.

[0007] In some embodiments, based on the monitored dynamic information related to one or more objects, updating the rights cancellation data corresponding to each of the one or more objects includes: in response to the object's position changing from an employed status to a resigned status, updating the resignation cancellation number corresponding to the object based on the number of target rights of the object that have taken effect but have not yet been attributed; in response to the object's performance not reaching a preset level, updating the performance appraisal cancellation number corresponding to the object according to pre-set performance appraisal cancellation rules; in response to the object manually canceling the target rights, updating the manual cancellation number corresponding to the object based on the number of target rights manually canceled by the object; in response to the object's repurchase operation on the target rights, updating the repurchase cancellation number corresponding to the object based on the number of target rights repurchased.

[0008] In some embodiments, the equity dynamic data includes equity reversal data, and the method further includes: in response to one or more objects having target equity that has reached the exercise expiration time but has not yet been exercised, updating the equity reversal data corresponding to the one or more objects based on the number of target equity that has reached the exercise expiration time but has not yet been exercised.

[0009] In some embodiments, the method further includes: in response to receiving a scheme update operation related to the equity granting scheme, updating the equity granting data.

[0010] In some embodiments, the above method also includes: in response to monitoring information about changes in the employment status of one or more objects, updating the employment time data related to the one or more objects, the employment time data including at least one of the following items: employment start time, employment end time, and resignation time, wherein, based at least on the equity grant data and equity dynamic data related to the object, determining the equity cost corresponding to the object includes: determining the equity cost corresponding to the object based on the equity grant data, equity dynamic data and employment time data related to the object.

[0011] In some embodiments, based on the equity grant data, equity dynamic data and tenure data related to the object, determining the equity cost corresponding to the object includes: determining the accounting duration based on the tenure data, the grant time and vesting time indicated by the equity grant data, and the accounting time indicated by the cost accounting instruction; determining the total duration based on the grant time and vesting time indicated by the equity grant data; determining the equity cost corresponding to the object based on the proportion of the accounting duration to the total duration, the number of equity grants of the object, the equity dynamic data of the object and the fair value of the target equity.

[0012] In some embodiments, based on the tenure data, the grant time and vesting time indicated by the equity grant data, and the accounting time indicated by the cost accounting instruction, determining the accounting duration includes: determining the accounting start time based on the maximum value of the start time indicated by the accounting time, the object's tenure start time, and the grant time; in response to the object's resignation time being no later than the accounting time and earlier than the vesting time, determining the accounting end time to be 0, otherwise, determining the accounting end time based on the minimum value of the end time indicated by the accounting time, the object's tenure end time, and the vesting time; determining the accounting duration based on the accounting start time and the accounting end time.

[0013] In some embodiments, the equity grant scheme includes multiple sub-grant schemes, and determining the equity cost corresponding to the object based at least on equity grant data and equity dynamic data related to the object includes: for each sub-grant scheme in at least one sub-grant scheme related to the object, at least based on the equity grant data and equity dynamic data corresponding to the sub-grant scheme of the object, determining the equity cost related to the object under the sub-grant scheme; determining the equity cost corresponding to the object based on the sum of the equity costs under each sub-grant scheme in at least one sub-grant scheme related to the object.

[0014] In some embodiments, the cost accounting instruction is configured to instruct determining the equity cost for the target entity, and determining the total equity cost based on the equity cost corresponding to each object includes: determining the total equity cost related to the target entity based on the equity cost corresponding to the objects related to the target entity.

[0015] According to another aspect of the present disclosure, a device for determining equity cost is provided, comprising: an acquisition module, configured to: acquire an equity granting scheme, wherein the equity granting scheme is used to grant target equity to at least one object; an initialization module, configured to: initialize equity granting data corresponding to each object in at least one object based on the equity granting scheme, wherein the equity granting data includes: fair value, grant quantity, grant time, vesting time, and exercise expiration time; a monitoring module, configured to: monitor dynamic information related to at least one object, wherein the dynamic information includes at least one of the following items: the object's employment status information, the object's performance information, and the object's information on the target equity; operation information; an updating module, configured to: update the equity dynamic data corresponding to each of the one or more objects based on the monitored dynamic information related to the one or more objects, wherein the equity dynamic data includes data related to the quantity change of the target equity held by the corresponding object; a first determining module, configured to: in response to receiving a cost accounting instruction for the target equity, determine the equity cost corresponding to each object in at least one object based on at least the equity grant data and the equity dynamic data related to the object; a second determining module, configured to: determine the total equity cost based on the equity cost corresponding to each object in the at least one object.

[0016] According to another aspect of the present disclosure, a computing device is provided, comprising: a memory configured to store computer-executable instructions; and a processor configured to execute the method according to any embodiment of the aforementioned aspects when the computer-executable instructions are executed by the processor.

[0017] According to another aspect of the present disclosure, a computer-readable storage medium is provided, which stores computer-executable instructions. When the computer-executable instructions are executed, the method according to any embodiment of the aforementioned aspect is executed.

[0018] According to another aspect of the present disclosure, a computer program product is provided, comprising computer executable instructions, which, when executed by a processor, implement the steps of the method described in any embodiment of the aforementioned aspect.

[0019] Through the equity cost determination method proposed in the present disclosure, the corresponding equity grant data can be initialized based on at least one equity grant scheme obtained, and the equity dynamic data can be updated by monitoring the dynamic information of the relevant object, so that when the cost accounting instruction is received, the equity cost can be determined based on the relevant equity grant data, equity dynamic data, etc. Therefore, the impact of various dynamic information on equity cost accounting can be fully considered, and the rapid real-time accounting of equity cost in the presence of various dynamic information is supported.

[0020] These and other aspects of the disclosure will be apparent from and elucidated with reference to the embodiments described hereinafter. BRIEF DESCRIPTION OF THE DRAWINGS

[0021] Further details, features and advantages of the present disclosure are disclosed in the following description of exemplary embodiments in conjunction with the accompanying drawings, in which:

[0022] Figure 1 An example process of granting and managing rights according to some embodiments of the present disclosure is schematically shown;

[0023] Figure 2 Schematically illustrates an example scenario in which the equity cost determination scheme according to some embodiments of the present disclosure can be applied;

[0024] Figure 3 An example flow chart of a method for determining equity cost according to some embodiments of the present disclosure is schematically shown;

[0025] Figure 4 An example flow chart of an option cost amortization method according to some embodiments of the present disclosure is schematically shown;

[0026] Figure 5 Schematically illustrates an exemplary block diagram of an equity cost determination device according to some embodiments of the present disclosure;

[0027] Figure 6 An exemplary block diagram of a computing device according to some embodiments of the present disclosure is schematically shown. DETAILED DESCRIPTION

[0028] In the present disclosure, rights and interests can be understood as rights and interests involving physical or non-physical resources, which can indicate that the user has the right to buy or sell a certain amount of a certain physical or non-physical resource at an agreed price at a certain time or a certain period of time. Physical resources can be physical resources such as soybeans, copper, etc., and non-physical resources can be non-physical resources such as stocks, bonds, etc. These resources can be traded in resource trading systems opened by relevant institutions, and their trading prices can fluctuate over time. Exemplarily, in various embodiments of the present disclosure, rights and interests can refer to options or other similar rights and interests, and exercise can refer to the act of buying or selling target resources according to an agreed date, an agreed price, and an agreed amount, and can be divided into different exercise methods such as cash exercise and non-cash exercise.

[0029] For example, some companies may set up a stock option incentive system, that is, to motivate employees by granting rights such as stock options. Specifically, when granting options, the company can set a grant price, as well as a vesting date, an exercise expiration date, etc. After the granted options are vested in the employees, the employees can choose to exercise or not exercise the options, that is, choose whether to exercise the options.

[0030] Further illustratively, Figure 1 Taking the above stock option incentive scenario as an example, an example process of granting and managing rights is shown. Figure 1 As shown in the figure, after deciding to carry out stock option incentives, the enterprise can set up a stock option incentive plan for employees, define the scope of employees to be incentivized and the corresponding incentive data. After participating in the incentive plan, the incentivized employees can be granted a certain number of stock options according to the incentive data in the plan. Subsequently, the enterprise can adjust the stock options that have been granted or vested to employees according to its own operating conditions, employee work performance, employee resignation and retirement, company repurchase plan, etc., to reduce the employee's stock options. For example, the enterprise can adjust the number of stock options that have been granted or vested to employees through employee performance appraisal, cancellation of grants, repurchase of options, etc. When the vesting date is reached, the employee can obtain stock options. Subsequently, the employee can exercise the option before the expiration date to obtain stock or cash income; or, if the employee has not exercised the option when the expiration date is reached or there are other cancellation situations (such as manual cancellation, resignation and retirement cancellation, etc.), then his stock options will expire and be cancelled on the expiration date of the exercise or be cancelled based on other cancellation situations.

[0031] By analyzing the above scenarios, the applicant found that the cost of stock options for employees to be motivated by the enterprise will run through the entire cycle from grant to expiration and cancellation, and will also be affected by factors such as the employee's position, performance, and different grant data of different grant batches. Therefore, when calculating the cost of such stock option incentives, it is necessary to collect and confirm the cumbersome information related to the above factors one by one. According to the traditional process, in an enterprise, the human resources department can regularly provide the financial department with various detailed data related to the grant of stock options, and the financial department can calculate the stock option costs within a certain period of time based on these detailed data, such as the stock option costs as of the disclosure time of a certain report. However, in this traditional process, first, in the data statistics and verification stage, it will involve great pressure, consume a lot of time and manpower costs; second, the data is counted and provided offline, and it is difficult to guarantee the timeliness of the data and to ensure the real-time display of accurate data status; third, in the process of data sorting and transmission, errors or data leakage caused by human factors are prone to occur, and the accuracy of the accounting and the security of the data cannot be ensured.

[0032] Based on the above analysis, the applicant proposed a new scheme for determining the cost of equity, which helps to alleviate or solve the above problems.

[0033] Indicatively, Figure 2 An example scenario 200 is shown in which the equity cost determination scheme provided by some embodiments of the present disclosure can be applied.

[0034] like Figure 1 As shown, the application scenario 200 includes a server 210. Optionally, the equity cost determination scheme provided by various embodiments of the present disclosure can be deployed on the server 210. The user 230 can access the server 210 via the network 240 through the terminal device 220 to obtain the services provided by the server 210. The server 210 can be an independent physical server, or a server cluster or distributed system composed of multiple physical servers, or a cloud server that provides basic cloud computing services such as cloud services, cloud databases, cloud computing, cloud functions, cloud storage, network services, cloud communications, middleware services, domain name services, security services, CDN, and big data and artificial intelligence platforms. In addition, it should be understood that the server 210 is shown only as an example. In fact, other devices or combinations of devices with computing and storage capabilities can also be used instead or in addition to provide corresponding services.

[0035] Optionally, the equity cost determination scheme provided by various embodiments of the present disclosure may also be deployed on the terminal device 220. Or, optionally, the equity cost determination scheme provided by various embodiments of the present disclosure may also be deployed on a combination of the terminal device 220 and the server 210. The present disclosure is not specifically limited in this regard. The terminal device 220 may include but is not limited to a mobile phone, a desktop computer, a laptop computer, a tablet computer, a VR or AR device, a smart home appliance, a vehicle-mounted terminal, etc. The user 230 may use the terminal device 220 to perform various interactive operations, such as entering an equity granting scheme, adjusting a scheme, changing the object's position status, etc., which will be described in detail below and will not be elaborated here.

[0036] Optionally, the equity cost determination scheme provided by the embodiments of the present disclosure may be deployed in the form of an application program on the server 210 or the terminal device 220 or a combination of the two. Optionally, the equity cost determination scheme provided by various embodiments of the present disclosure may be provided as an independent application program or as part of other applications. The present disclosure does not specifically limit the specific implementation form of the scheme.

[0037] In some embodiments, the application scenario 200 may further include a database 250. The server 210 and / or the terminal device 220 may be connected to the database 250 via the network 240, so as to, for example, obtain data from or write data to the database 250. Exemplarily, the database 250 may be an independent data storage device or device group, or may also be a backend data storage device or device group related to other online services.

[0038] In addition, optionally, in the present disclosure, network 240 can be a wired network connected via cables, optical fibers, etc., or a wireless network such as 2G, 3G, 4G, 5G, Wi-Fi, Bluetooth, ZigBee, Li-Fi, etc., or an internal connection line of one or several devices, etc.

[0039] Figure 3 The following schematically shows an example flow chart of a method 300 for determining equity cost according to some embodiments of the present disclosure. For example, the method 300 may be deployed in Figure 2 The server 210 in the illustrated scenario 200 may also be deployed on the terminal device 220 or a combination of the server 210 and the terminal device 220. For example, it may be implemented by a separate equity cost determination system or by a system having an equity cost determination function.

[0040] like Figure 3 As shown, method 300 includes steps 310 to 360 as shown in the figure. Figure 3 The method 300 shown, on the one hand, by monitoring various types of dynamic information and taking into account the impact of various dynamic information on equity cost accounting, can obtain various types of dynamic information in real time, avoid the time lag of manual summary, and avoid the errors and information leakage problems that may be caused by manual summary, which helps to reduce labor and time costs and improve accounting accuracy and information security; on the other hand, by initializing equity grant data based on the equity grant scheme and updating various types of equity dynamic data based on the monitored dynamic information in the subsequent time, it can support faster response to equity cost accounting instructions and accurately provide real-time data, which helps to improve the efficiency of cost accounting. Below, the various steps of method 300 will be described in detail in combination with various embodiments.

[0041] In step 310, a rights granting scheme may be obtained, wherein the rights granting scheme may be used to grant a target right to at least one object. Optionally, the rights granting scheme may be formulated by the granting party and may be input into the program or system of the execution method 300 by the corresponding management personnel. Exemplarily, the rights granting scheme may be the stock option incentive scheme mentioned in the above embodiment, or may be other types of schemes for granting certain rights to one or more objects. For example, the rights granting scheme may be formulated by an enterprise, the objects granted may be employees working in the enterprise, and the target rights granted may be the stock options of the enterprise. Optionally, the rights granting scheme may indicate at least one of the following rights granting information: the granting time of the target right, the object granted the target right, the number of target rights granted to each object, the vesting time of the granted target right, the expiration time of the exercise of the target right after vesting, the granting price of the target right, etc. Optionally, the granting time of the target right may be indicated by a specific year, month, and day, or may be indirectly indicated by granting periods or other similar methods, wherein, assuming that there are multiple granting periods, the granting time of each period may be indicated by specifying the granting time of the first period and the granting time interval of each period. Optionally, under a rights granting scheme, a group of objects granted target rights may include any number of objects, wherein any number shall be understood as an integer greater than or equal to 1. Optionally, under a rights granting scheme, the number of target rights granted to each object may be the same or different, wherein, optionally, the number may be indicated directly, or indirectly, such as by the ratio of the total number of granted rights to the total number of granted objects. Optionally, the vesting time may be indicated by a specific year, month, and day, or indirectly by other means, such as by vesting after a preset period of time after grant. Similarly, optionally, the expiration time of the exercise may be indicated by a specific year, month, and day, or indirectly by other means, such as by expiring after a preset period of time after grant or vesting.

[0042] In some embodiments, the equity granting scheme may include two or more sub-granting schemes, wherein one or more different equity granting information may exist between different sub-granting schemes. Exemplarily, an enterprise may formulate an equity granting plan, wherein there may be multiple equity granting batches, each equity granting batch may be used to grant a target equity to at least one object, and different equity granting information may be configured for different batches, such as different granting prices, different granting quantities, different granting times, different attribution data, different exercise expiration times, etc. Further exemplarily, in each equity granting batch, there may also be multiple equity granting periods, such as, for one or more objects, the target equity granted to the one or more objects in a batch may be granted in two or more periods, wherein each period may grant a portion of the total equity amount corresponding to the batch, and the sum of the equity amount granted in each period may be equal to the total equity amount corresponding to the batch, wherein different granting periods may correspond to different equity granting information, such as different granting prices, different granting quantities, different granting times, different attribution data, different exercise expiration times, etc. In addition, according to the requirements of specific application scenarios, equity granting schemes that can be configured in more dimensions may also be designed. In the above examples, different equity grant batches or different equity grant periods can be considered to correspond to different sub-grant plans.

[0043] In step 320, the equity grant data corresponding to each object in at least one object may be initialized based on the equity grant scheme, wherein the equity grant data may include: fair value, grant quantity, grant time, vesting time, and expiration time of the right. Exemplarily, the equity grant data corresponding to each object may be initialized based on the equity grant information in the equity grant scheme. For example, after obtaining the equity grant scheme, the basic information of the relevant object, such as name, current position, etc., may be obtained according to the object involved in the equity grant scheme, wherein the current position may indicate one or more of whether the object is in office, specific position, and the principal of employment (such as the subsidiary in which the object is employed), etc. And, these data may be initialized according to the equity grant information in the equity grant data that directly or indirectly indicates the fair value, grant quantity, grant time, vesting time, and expiration time of the right. Optionally, the equity grant data may directly indicate the corresponding data, such as directly indicating the corresponding time in the form of year, month, and day, or may indirectly indicate the corresponding data, such as the aforementioned indirect indication of the corresponding time, etc. Alternatively or additionally, one or more of the above data may also be initialized according to user input. For example, after obtaining the rights granting scheme, a part of the rights granting data can be initialized according to the information in the rights granting scheme, and the user can be prompted to configure other rights granting data. For example, after providing the rights granting scheme, the user can further configure the fair value and other data through additional input operations. In addition, in the case of multiple sub-granting schemes, for each object, the rights granting data corresponding to each sub-granting scheme related to the object can be initialized based on each sub-granting scheme related to the object. Optionally, such rights granting data can be stored in a local or remote database or other form of storage device.

[0044] In the present disclosure, fair value can be understood as corresponding to the potential cost that the grantor has to bear for each target equity granted. Optionally, the fair value can be directly configured. For example, when an enterprise formulates an equity grant plan, it can directly configure the corresponding fair value for the entire equity grant plan or for each sub-equity grant plan therein. Alternatively, the fair value can also be determined based on other information data, for example, it can be determined by combining factors such as data related to the price of the target equity in the equity grant plan and the market value of the target equity. In an embodiment of the present disclosure, the equity grantor can configure the fair value in multiple dimensions. For example, taking the equity grant plan containing multiple sub-grant plans as described above as an example, when there are multiple equity grant batches, the grantor can configure the fair value in the batch dimension, such as specifying the fair value corresponding to one or more batches; when there are multiple equity grant periods under one or more equity grant batches, the grantor can also configure the fair value in the period dimension, such as specifying the fair value corresponding to one or more periods; and so on. In addition, illustratively, the grantor may also configure fair value in any other dimension as needed, for example, the fair value may be configured in the dimension of grant price. For example, the fair value of the granted rights with a grant price of the first price may be uniformly configured as the first fair value, and the fair value of the granted rights with a grant price of the second price may be uniformly configured as the second fair value, and so on.

[0045] In some embodiments, method 300 may further include: in response to receiving a scheme update operation related to the equity grant scheme, updating the equity grant data. Thus, after initializing the equity grant data based on the equity grant scheme, it is possible to allow the equity grant data to be updated as needed to enhance flexibility. Exemplarily, the equity granting party may adjust part of the grant information in the equity grant scheme according to its own needs, such as adjusting information related to the grant object, various prices or time, etc. Based on the updated information, the equity grant data may be updated accordingly, such as adding or reducing related objects, adjusting various price or time-related data, etc.

[0046] In step 330, dynamic information related to the aforementioned at least one object may be monitored, wherein the dynamic information may include at least one of the following items: the object's employment status information, the object's performance information, and the object's operation information for the target equity. Exemplarily, the above dynamic information may be obtained based on event monitoring, specifically, the above dynamic information may be obtained by monitoring related events in the system or in other systems via an interface. For example, the employment status information of each object may be monitored by monitoring the operations of managers or objects themselves. Taking the equity incentive scenario in an enterprise as an example, when an employee resigns, retires, changes his position, or is transferred from one subsidiary to another, the manager may adjust the employment status of the object accordingly in the system or module for managing employee information, and by monitoring such operations, dynamic information related to the employee's employment status may be obtained; or, during performance evaluation, the manager may enter the performance of each employee in the system or module for managing employee performance, and by monitoring such operations, dynamic information related to the employee's performance may be obtained; or, the employee may exercise the vested equity or participate in the repurchase of the enterprise through an internal or external equity transaction or operating system, and by monitoring such operations, dynamic information related to the employee's operation for the target equity may be obtained. In addition, other types of dynamic information can also be monitored according to the needs of specific application scenarios.

[0047] In step 340, the equity dynamic data corresponding to each of the one or more objects may be updated based on the monitored dynamic information related to the one or more objects, wherein the equity dynamic data may include data related to the change in the quantity of the target equity held by the corresponding object. Optionally, the equity dynamic data may include data related to equity cancellation, reversal, etc., and the dynamic information of the object may be associated with its equity dynamic data. Exemplarily, the equity dynamic data corresponding to each object may be pre-initialized to a preset value, such as 0, and updated one or more times based on the monitored relevant dynamic information.

[0048] In some embodiments, the equity dynamic data may include equity cancellation data, and the equity cancellation data may indicate the number of equity cancelled. In such an embodiment, step 340 may include: based on the dynamic information related to one or more objects monitored, updating the equity cancellation data corresponding to each of the one or more objects. By using the equity cancellation data of each object based on the monitored dynamic information, the equity cancellation status of each object can be recorded in real time and accurately, thereby facilitating the real-time and accurate reflection of the number of cancelled equity in the equity cost accounting result, and facilitating the improvement of the accuracy of the equity cost appropriate result. Optionally, each type of equity cancellation data may have a corresponding effective time, wherein the effective time may indicate the specific date when the corresponding equity cancellation data takes effect, which may be determined based on the occurrence time of the monitored dynamic information, or may be set according to user input. When performing equity cost accounting, the scope of the equity cancellation data to be included may be determined based on the relationship between the accounting time and the effective time of various equity cancellation data, such as only including the equity cancellation data whose effective time falls before the end time of the accounting.

[0049] Exemplarily, the equity cancellation data may include equity cancellation data under various circumstances, such as one or more of the number of resignation cancellations, the number of performance appraisal cancellations, the number of manual cancellations, the number of repurchase cancellations, etc. Further exemplarily, in response to monitoring that the employment status of a certain object changes from the in-service status to the resignation status, the number of resignation cancellations corresponding to the object may be updated based on the number of target equity of the object that has taken effect but has not yet been vested, wherein the resignation status may include resignation caused by various factors such as retirement and resignation; in response to the performance of the object not reaching the preset level, the number of performance appraisal cancellations corresponding to the object may be updated according to the pre-set performance appraisal cancellation rules, wherein the performance appraisal cancellation rules may specify the corresponding relationship between different performance levels and different equity cancellation ratios (or different equity grant ratios); in response to the object manually canceling the target equity, the number of manual cancellations corresponding to the object may be updated based on the number of target equity manually canceled by the object; in response to the object's repurchase operation on the target equity, the number of repurchase cancellations corresponding to the object may be updated based on the number of repurchased target equity, wherein, exemplarily, the repurchase may be initiated by the equity grantor, and the object may choose to participate in the repurchase. In addition, according to the needs of specific application scenarios, more diverse rules for canceling rights based on dynamic information can be designed. By updating the corresponding cancellation quantity based on various dynamic information, the cancellation of object rights data caused by various dynamic information can be recorded in real time, so as to accurately reflect real-time rights data when calculating rights costs.

[0050] In some embodiments, the equity dynamic data may include equity reversal data, and the equity reversal data may indicate the amount of equity reversed. In this embodiment, the method 300 may also include: in response to one or more objects having target equity that has reached the expiration date but has not been exercised, updating the equity reversal data corresponding to the one or more objects based on the amount of target equity that has reached the expiration date but has not been exercised. The expiration date of the exercise may be specified when the equity grant data is initialized according to the equity grant scheme, or it may also be updated in a subsequent time period. Exemplarily, when an object leaves, a reversal time may be set for its vested equity, and if it is not exercised at the expiration date, it is reversed. In this example, the set reversal time may also be understood as the updated expiration date of the exercise. In addition, according to the needs of specific application scenarios, more diverse equity reversal rules may also be designed. By monitoring the exercise status of each object, the equity reversal data is updated in real time based on situations such as overdue non-exercise, and the reversal status of the object equity data can be recorded in real time, thereby helping to accurately reflect the real-time equity cost when calculating the equity cost.

[0051] In step 350, in response to receiving a cost accounting instruction for the target equity, for each object in at least one object, the equity cost corresponding to the object can be determined based at least on the equity grant data and equity dynamic data related to the object. Exemplarily, the manager can initiate a cost accounting operation through an accounting interface presented on a computing device, such as by inputting an accounting command, clicking an accounting control, etc., and the computing device can initiate a cost accounting instruction to the cost accounting system in response to the cost accounting operation. Optionally, the cost accounting instruction can indicate the accounting time, such as the start time, the end time, etc. Optionally, the cost accounting instruction can also indicate the accounting scope. Exemplarily, there may be several different entities under the architecture of the grantor, such as several subsidiaries under a company. In such examples, the cost accounting instruction can indicate the cost of calculating a certain or part of the entity, or indicate the cost of calculating the entire grantor. Alternatively or additionally, according to the requirements of the specific application scenario, the cost accounting instruction can also indicate other information.

[0052] In some embodiments, as described above, the equity grant scheme may include multiple sub-grant schemes. In such embodiments, when determining the equity cost corresponding to the object based at least on the equity grant data and equity dynamic data related to the object, the equity cost under the sub-grant scheme related to the object can be determined for each sub-grant scheme in at least one sub-grant scheme related to the object, at least based on the equity grant data and equity dynamic data corresponding to the sub-grant scheme of the object, and then the equity cost corresponding to the object can be determined based on the sum of the equity costs under each sub-grant scheme in the at least one sub-grant scheme related to the object. Through the above-mentioned method of determining the equity cost related to the object based on at least one sub-grant scheme, the equity cost determination scheme proposed in the present disclosure can be applied to a wider range, for example, allowing it to be used in an equity grant scheme that can be configured in multiple dimensions. Exemplarily, in such embodiments, operations such as initialization of equity grant data, update of equity grant data and / or update of equity dynamic data mentioned in the various embodiments above can be performed based on the sub-grant scheme.

[0053] In some embodiments, in response to receiving a cost accounting instruction for a target equity, for each object in at least one object, the equity cost corresponding to the object can be determined based on the equity grant data, equity dynamic data and tenure time data related to the object, wherein the tenure time data can include at least one of the tenure start time, tenure end time and resignation time. Exemplarily, in response to monitoring the information of the change of the tenure status of one or more objects, one or more items of the tenure time data can be updated. For example, in response to monitoring that the tenure status of one or more objects changes from being employed to resigned, the resignation time of the object can be updated according to the resignation time entered by the manager or based on the time of changing to the resignation state; in response to monitoring the change of the tenure subject of one or more objects, such as changing from one subsidiary to another subsidiary, the tenure end time of the object corresponding to the previous subsidiary and the tenure start time of the object corresponding to the next subsidiary can be updated according to the change time entered by the manager or based on the time of the change. Exemplarily, when monitoring the change of the tenure subject of one or more objects, the tenure subject of the one or more objects can be updated, for example, the changed subject is associated with the one or more objects, and / or the current tenure subject of the one or more objects is updated to the changed subject. By considering the employment time data, the accounting time that should be taken into account can be more accurately reflected, and a higher degree of accounting flexibility can be achieved. For example, in the case where an object changes from one entity to another entity, the equity cost associated with the object can be linearly allocated between the two entities according to the time of its employment change. In addition, there can be more changes in the employment entity, and the processing method can be similar to the above method.

[0054] Exemplarily, when determining the equity cost corresponding to a certain object based on the equity grant data, equity dynamic data and tenure data related to the object, the accounting duration can be determined based on the tenure data, the grant time and vesting time indicated by the equity grant data, and the accounting time indicated by the cost accounting instruction, and the total duration can be determined based on the grant time and vesting time indicated by the equity grant data. Subsequently, the equity cost corresponding to the object can be determined based on the proportion of the accounting duration to the total duration, the number of equity grants of the object, the equity dynamic data of the object, and the fair value of the target equity. Exemplarily, the accounting time indicated by the cost accounting instruction can indicate the start time and the end time. For example, the start time and the end time entered by the user can be received, or only the end time can be received, and the start time is determined based on the end time according to a preset rule, such as the default start time is January 1 of the year in which the end time is located.

[0055] Further exemplarily, the accounting start time and the accounting end time may be determined first, and then the accounting duration may be determined based on the start time and the accounting end time determined by the accounting, such as the difference between the two, wherein, optionally, when the difference between the two is less than 0, the accounting duration may be determined as 0. Specifically, the accounting start time may be determined based on the maximum value of the start time indicated by the accounting time, the object's service start time, and the grant time; and, in response to the object's resignation time being no later than the accounting time and earlier than the vesting time, the accounting end time may be determined as 0, otherwise, the accounting end time may be determined based on the minimum value of the end time indicated by the accounting time, the object's service end time, and the vesting time. When determining the equity cost associated with a certain subject for a certain object, the above-mentioned service start time and service end time may refer to the object's service start time and service end time in the subject, wherein, assuming that the object's service in the subject has not yet ended and there is no specific end time, the service end time associated with the subject may be set to null or other default values, and the null value or other default value may be regarded as greater than the end time indicated by the accounting time and the vesting time. Through the above-mentioned calculation method of accounting time, it is convenient to linearly distribute the equity cost related to the object between two or more entities in which the object has served successively.

[0056] In addition, further exemplary, the total duration can be determined based on the difference between the grant time and the vesting time indicated by the equity grant data. Subsequently, exemplary, the actual equity amount that should be included in the equity accounting cost of the object can be determined based on the equity grant amount of the object and the equity dynamic data of the object. For example, the equity grant amount can be deducted from the equity cancellation amount and equity reversal amount. The equity cost corresponding to the object can be determined based on the ratio of the accounting duration to the total duration, the actual equity amount, and the product of the fair value of the target equity.

[0057] In some embodiments, when executing the calculation logic provided by the various embodiments described above for each object to determine the equity cost corresponding to the object, multi-threaded calculation can be used to implement it. Specifically, the equity cost calculation logic for each object is the same, except that the data involved in the calculation are different, and the equity cost calculations of different objects are independent of each other. Therefore, the equity costs corresponding to different objects can be calculated separately through multiple threads. Further exemplarily, in the case where there are multi-dimensional sub-equity granting schemes or there are objects that have served in multiple subjects successively, the data of an object corresponding to a sub-equity granting scheme and a subject can be regarded as one piece of data to participate in the above multi-threaded calculation. Assuming that there are 10,000 pieces of data, which are processed by 10 threads, each thread processes 1,000 pieces of data, and the 10 threads can execute the processing synchronously. In this way, the accounting efficiency can be effectively improved.

[0058] In step 360, the total equity cost may be determined based on the equity cost corresponding to each of the at least one object, for example, based on the sum of the equity costs corresponding to each object.

[0059] In some embodiments, the cost accounting instruction may be configured to instruct to determine the equity cost for the target subject. In such embodiments, the total equity cost related to the target subject may be determined based on the equity cost corresponding to the object related to the target subject. As previously mentioned, in some examples, there may be several different subjects, such as several subsidiaries, under the framework of the grantor of the target equity. In such examples, the equity cost corresponding to the object related to the target subject may be determined according to various embodiments of the aforementioned steps 310 to 350, wherein the equity granting data, equity dynamic data, etc. used are all data related to the target subject. Subsequently, the total equity cost related to the target subject may be determined based on the sum of the equity costs corresponding to the objects related to the target subject. Thus, the equity cost accounting for different subjects of the equity grantor may be realized, thereby enhancing the flexibility of the equity cost accounting and achieving wider applicability.

[0060] In some embodiments, the cost accounting results for different objects can be temporarily cached in the memory database so that the total equity cost corresponding to the target entity or the total equity grantor can be calculated based on these results. By temporarily storing in the memory database, the reading and writing efficiency of data can be improved, and the overall accounting efficiency can be improved.

[0061] Below, for easier understanding, a specific cost accounting example is provided using the equity incentive system in an enterprise as an example.

[0062] like Figure 4 As shown, the company can configure an equity incentive plan, and the system can initialize data related to equity grants according to the configured equity incentive plan. For example, data such as the number of grant periods, the total number of equity granted, the grant price, the vesting date, and the expiration date of the exercise can be initialized. In addition, the system can obtain data related to the company, stocks, and employees being incentivized, such as the employee's position, resignation or retirement status in each subsidiary, etc., according to the equity incentive plan through interaction with other systems. Subsequently, the system can create an option cost amortization calculation model and configure the option fair value. Exemplarily, the option cost amortization model can be established based on the accounting method for determining the equity cost described in the various embodiments above, and the calculation rules of the model will be described in detail below. Exemplarily, the option fair value can be manually configured by the management personnel, or it can be determined by the system based on other data. The system can verify whether the various parameters, basic data, dependent conditions, and configurations of each company of the model are normal according to the calculation rules of the cost accounting model. For example, the subsidiary where the employee works, the fair value of the option granted to the employee, etc. can be required items. For example, within the cost accounting model, employee resignation can be associated with the cancellation of equity grants, employee performance appraisal results, employee manual cancellation, repurchase cancellation, etc. can be associated with the cancellation of granted equity, and the amortization ratio of options granted to employees in each subsidiary can be associated with their tenure in the corresponding subsidiary, and so on.

[0063] In this example, the equity incentive plan can be regarded as a specific example of an equity grant plan, the various data initialized, acquired or configured based on the equity incentive plan can be regarded as specific examples of the aforementioned equity grant data, and the option fair value can be regarded as a specific example of the aforementioned fair value.

[0064] In this example equity incentive system, the total cost of options can be determined based on the preset fair value of options and the number of options to be included. However, the number of options that employees should include in the total cost of options during the option incentive cycle and the amortization results in each subsidiary will also be affected by many factors. For example, when the employee's performance evaluation does not reach the excellent level, the number of options granted to the employee can be reduced, and accordingly, the option cost borne by the company will also be reduced; when there is a change record of subsidiaries after the employee is granted options, that is, when he has served in two or more subsidiaries successively, the total cost of options for the employee can be linearly amortized among the subsidiaries according to the proportion of the employee's tenure in each subsidiary; when an employee obtains options but does not exercise all of them within the expiration date of the exercise, the unexercised options can be fully reversed and not included in the total cost; when an employee resigns or retires, the unvested options can be cancelled according to the specific circumstances and dates of resignation and retirement, and the reverse date can be set for the vested options, which will be reversed upon expiration; and so on. These rules can be set by the enterprise according to its own needs and are not limited to the various examples mentioned in this disclosure. For example, the above-mentioned various dynamic information can be monitored according to the various embodiments described above, such as whether there is any adjustment of grant information, whether there is any cancellation, whether there is any employee position adjustment, whether there is any option reversal, etc. If so, the calculation indicators of employee option cost amortization can be dynamically adjusted accordingly, such as the various cancellation quantities, reversal quantities, and various time data mentioned below. If not, there is no need to update the calculation indicators.

[0065] When a cost accounting instruction is received, the system can calculate the option cost in the employee dimension based on the established option cost amortization calculation model and various calculation indicators dynamically updated based on event monitoring. Specifically, the calculation rules of the established option cost amortization calculation model are described as follows. For each employee in each subsidiary, the option cost from grant to query date in the employee dimension can be calculated in the following way. The option cost from grant to query date in the employee dimension = the amortized option cost from grant to query date in the employee dimension + the reversed option cost of the employee from grant to query date. In the following, the grant to query diary is regarded as the accounting period. The amortized option cost in the employee accounting period = the calculated number of amortized options in the accounting period × fair value, and the reversed option cost in the employee accounting period = the calculated number of reversed options in the accounting period × fair value. The number of options to be amortized during the accounting period after calculation = (number of accounting months / total number of amortization months) × (number of grants - total number of effective manual cancellations - total number of effective resignation cancellations - total number of effective repurchase cancellations - number of effective performance appraisal cancellations), where "effective" can be understood as the corresponding cancellation data being effective, and the total number of effective manual cancellations, the total number of effective resignation cancellations, the total number of effective repurchase cancellations, and the number of effective performance appraisal cancellations can be calculation indicators updated in real time based on event monitoring. The number of options to be reversed during the accounting period after calculation = (number of accounting months / total number of amortization months) × number of expired reversed options, where the number of expired reversed options can be determined based on whether there are options that have reached the expiration date but have not been exercised. Total number of amortization months = (year of (vesting date - 1 month) - year of grant date) × 12 + (month of (vesting date - 1 month) - month of grant date). Accounting months = max(0, ((Accounting end year – Accounting start year) × 12 + Accounting end month – Accounting start month + 1). Accounting start year = max(January 1 of the current year, the employee's employment start date in the subsidiary, and the grant date). Accounting start month = max(January 1 of the current year, the employee's employment start date in the subsidiary, and the grant date), where the current year is the year specified by the cost accounting instruction or the year in which the date specified by the cost accounting instruction falls. If the employee's resignation date is less than or equal to the current date If the employee's departure date is less than or equal to the current date and the option vesting date is greater than the employee's departure date, the accounting end year = 0; otherwise, the accounting end year = min (current year, employee's end year at the subsidiary, vesting year - 1), where the current date is the date specified by the cost accounting instruction or the last day of the year and / or month specified by the cost accounting instruction. If the employee's departure date is less than or equal to the current date and the option vesting date is greater than the employee's departure date, the accounting end month = 0; otherwise, the accounting end month = the month of min (current date, employee's end date at the subsidiary, vesting date).After determining the employee-dimensional option costs for each employee related to the relevant subsidiaries, the amortized option costs of the relevant subsidiaries can be determined based on the sum of the employee-dimensional option costs of each employee. In this example, the amortized option costs of the subsidiaries can be understood as the portion of the total option costs of the enterprise amortized to the subsidiaries, where the employee-dimensional option costs are linearly amortized among the subsidiaries they serve by taking into account the start and end time of the employee's term in the subsidiary when calculating the number of accounting months.

[0066] Further exemplarily, the equity incentive system may provide an interface for initiating equity cost accounting. The user may input information indicating the query time through the interface. In some examples, the user may only input the query year and query month, or the system may determine the query year and query month by itself according to the time when the user initiates the equity cost accounting. In this example, the current year in the aforementioned calculation rule may be the query year, and the current date may be the last day of the query month of the query year. At this time, the equity cost calculated by the system is the result from January of the query year to the query month. In addition, the query time may also be determined in other ways. Alternatively, in some examples, the query start time and the query end time may be specified by the user. In such examples, the "January 1 of the current year" used to calculate the accounting start year and the accounting start month in the above calculation rules may be replaced with the query start time, for example, when only the query start year is specified, it may be January 1 of the query start year, and when the query start year and the query start month are specified, it may be the first day of the query start month of the query start year. In addition, the length of time is measured by the number of months in the above examples, and in some examples, the length of time may also be measured by the number of days, and the calculation rules may be designed similarly to the above rules.

[0067] Through the cost accounting example of the above equity incentive system, first, it can support the configuration of the fair value of option costs in multiple dimensions to adapt to changes in company policies and systems. For each employee, if different batches or different periods of option grants are involved (different batches or different periods may correspond to different fair values), it is only necessary to perform calculations for different batches or different periods according to the above calculation rules, and then summarize the calculation results of different batches or different periods. Second, it can automatically summarize many data elements that may affect option cost accounting, such as personal information of employees being incentivized, grant information of options granted by the company, employee performance information, equity repurchase information, and other information related to option changes such as option cancellation, option cancellation, and option reversal, improve efficiency, and avoid errors and information security issues that may be caused by manual labor. Third, the option cost runs through the entire grant to cancellation and exercise cycle, with a large time span, and various adjustments may occur during the cycle, such as changes in employee status and changes in the subsidiary in which the employee is employed. Through the above solution, it can support real-time monitoring of such adjustments and update relevant calculation indicators in real time, so as to better support the dynamic changes of various factors and efficiently realize real-time and accurate equity cost accounting.

[0068] The present disclosure also provides a device for determining equity cost. Figure 5 An example block diagram of an equity cost determination device 500 according to some embodiments of the present disclosure is schematically shown. Figure 5 As shown, the apparatus 500 includes an acquisition module 510 , an initialization module 520 , a monitoring module 530 , an update module 540 , a first determination module 550 , and a second determination module 560 .

[0069] Specifically, the acquisition module 510 may be configured to: acquire a rights granting scheme, wherein the rights granting scheme is used to grant a target right to at least one object; the initialization module 520 may be configured to: initialize the rights granting data corresponding to each object in the at least one object based on the rights granting scheme, wherein the rights granting data includes: fair value, grant quantity, grant time, vesting time, and expiration time of the right; the monitoring module 530 may be configured to: monitor dynamic information related to at least one object, wherein the dynamic information includes at least one of the following items: the object's employment status information, the object's performance information, and the object's operation information on the target right; the update module 5 40 can be configured to: based on the dynamic information related to one or more objects monitored, update the equity dynamic data corresponding to each of the one or more objects, wherein the equity dynamic data includes data related to the change in the quantity of the target equity held by the corresponding object; the first determination module 550 can be configured to: in response to receiving a cost accounting instruction for the target equity, for each object of at least one object, determine the equity cost corresponding to the object based on at least the equity grant data and equity dynamic data related to the object; the second determination module 560 can be configured to: determine the total equity cost based on the equity cost corresponding to each object of the at least one object.

[0070] It should be understood that the apparatus 500 can be implemented in software, hardware, or a combination of software and hardware. Multiple different modules can be implemented in the same software or hardware structure, or one module can be implemented by multiple different software or hardware structures.

[0071] In addition, the apparatus 500 can be used to implement the method 300 described above, and the relevant details have been described in detail above, and for the sake of brevity, they will not be repeated here. The apparatus 500 can have the same features and advantages as described with respect to the above method.

[0072] Figure 6 An example block diagram of a computing device 600 according to some embodiments of the present disclosure is schematically shown. Figure 2 The server 210 or terminal device 220 or other types of computing devices that can be used to deploy the apparatus 500 provided by the present disclosure.

[0073] As shown, the example computing device 600 includes a processing system 601, one or more computer-readable media 602, and one or more I / O interfaces 603 that are communicatively coupled to each other. Although not shown, the computing device 600 may also include a system bus or other data and command transmission system that couples the various components to each other. The system bus may include any one or combination of different bus structures, such as a memory bus or memory controller, a peripheral bus, a universal serial bus, and / or a processor or local bus utilizing any of a variety of bus architectures, or may also include such as control and data lines.

[0074] Processing system 601 represents the functionality of performing one or more operations using hardware. Thus, processing system 601 is illustrated as including hardware elements 604 that may be configured as processors, functional blocks, etc. This may include implementing application specific integrated circuits in hardware or other logic devices formed using one or more semiconductors. Hardware elements 604 are not limited by the materials from which they are formed or the processing mechanisms employed therein. For example, a processor may be composed of (multiple) semiconductors and / or transistors (e.g., electronic integrated circuits (ICs)). In such a context, processor executable instructions may be electronic executable instructions.

[0075] Computer-readable medium 602 is illustrated as including memory / storage 605. Memory / storage 605 represents a memory / storage associated with one or more computer-readable media. Memory / storage 605 may include volatile storage media (such as random access memory (RAM)) and / or non-volatile storage media (such as read-only memory (ROM), flash memory, optical disk, magnetic disk, etc.). Memory / storage 605 may include fixed media (e.g., RAM, ROM, fixed hard drive, etc.) and removable media (e.g., flash memory, removable hard drive, optical disk, etc.). Exemplarily, memory / storage 605 may be used to store the equity granting data, dynamic information, equity dynamic data, etc. mentioned in the above embodiments. Computer-readable medium 602 may be configured in various other ways as further described below.

[0076] One or more input / output interfaces 603 represent functionality that allows a user to enter commands and information into the computing device 600 and also allows information to be presented to the user and / or sent to other components or devices using various input / output devices. Examples of input devices include a keyboard, a cursor control device (e.g., a mouse), a microphone (e.g., for voice input), a scanner, a touch function (e.g., a capacitive or other sensor configured to detect physical touch), a camera (e.g., a visible or invisible wavelength (such as infrared frequency) can be used to detect motion that does not involve touch as a gesture), a network card, a receiver, and the like. Examples of output devices include a display device (e.g., a display or projector), a speaker, a printer, a tactile response device, a network card, a transmitter, and the like. Exemplarily, in the embodiments described above, an input device can be used to allow a user to initiate an equity cost accounting instruction, and the like, and an output device can be used to allow a user to view the equity cost accounting results, and the like.

[0077] The computing device 600 also includes an equity cost determination application 606. The equity cost determination application 606 may be stored as computer program instructions in the memory / storage device 605. The equity cost determination application 606 may be implemented in conjunction with the processing system 601 or the like with respect to Figure 5 The entire functions of the various modules of the equity cost determination device 500 are described.

[0078] Various techniques may be described herein in the general context of software, hardware, elements, or program modules. Typically, these modules include routines, programs, objects, elements, components, data structures, etc. that perform specific tasks or implement specific abstract data types. The terms "module," "function," etc., as used herein, generally represent software, firmware, hardware, or a combination thereof. The features of the techniques described herein are platform-independent, meaning that these techniques can be implemented on a variety of computing platforms with a variety of processors.

[0079] An implementation of the described modules and techniques may be stored on or transmitted across some form of computer-readable media. Computer-readable media may include a variety of media accessible by computing device 600. By way of example and not limitation, computer-readable media may include “computer-readable storage media” and “computer-readable signal media.”

[0080] In contrast to a simple signal transmission, carrier wave, or signal itself, "computer-readable storage medium" refers to a medium and / or device capable of persistently storing information, and / or a tangible storage device. Therefore, a computer-readable storage medium refers to a non-signal-bearing medium. Computer-readable storage media include hardware such as volatile and non-volatile, removable and non-removable media and / or storage devices implemented in a method or technology suitable for storing information (such as computer-executable instructions, data structures, program modules, logic elements / circuits, or other data). Examples of computer-readable storage media may include, but are not limited to, RAM, ROM, EEPROM, flash memory or other memory technology, CD-ROM, digital versatile disk (DVD) or other optical storage device, hard disk, cassette, magnetic tape, magnetic disk storage device or other magnetic storage device, or other storage device, tangible medium, or article of manufacture suitable for storing desired information and accessible by a computer.

[0081] "Computer readable signal media" refers to signal bearing media that is configured to send instructions to the hardware of computing device 600, such as via a network. Signal media typically can embody computer executable instructions, data structures, program modules, or other data in a modulated data signal such as a carrier wave, data signal, or other transport mechanism. Signal media also includes any information transfer media. By way of example and not limitation, signal media include wired media such as a wired network or direct connection and wireless media such as acoustic, RF, infrared, and other wireless media.

[0082] As previously described, hardware elements 604 and computer-readable media 602 represent instructions, modules, programmable device logic, and / or fixed device logic implemented in hardware form, which in some embodiments can be used to implement at least some aspects of the technology described herein. Hardware elements can include integrated circuits or systems on a chip, application specific integrated circuits (ASICs), field programmable gate arrays (FPGAs), complex programmable logic devices (CPLDs), and other implementations in silicon or components of other hardware devices. In this context, hardware elements can be used as processing devices for executing program tasks defined by instructions, modules, and / or logic embodied by hardware elements, as well as hardware devices for storing instructions for execution, such as the computer-readable storage media described previously.

[0083] The aforementioned combination may also be used to implement various techniques and modules described herein. Therefore, software, hardware or program modules and other program modules may be implemented as one or more instructions and / or logic embodied on some form of computer-readable storage medium and / or by one or more hardware elements 604. Computing device 600 may be configured to implement specific instructions and / or functions corresponding to software and / or hardware modules. Therefore, for example, by using a computer-readable storage medium and / or hardware element 604 of a processing system, a module may be implemented as a module executable by computing device 600 as software, at least in part, in hardware. Instructions and / or functions may be executed / operable by, for example, one or more computing devices 600 and / or processing system 601 to implement the techniques, modules and examples described herein.

[0084] The techniques described herein may be supported by these various configurations of computing device 600 and are not limited to the specific examples of the techniques described herein.

[0085] It should be understood that, for the sake of clarity, embodiments of the present disclosure are described with reference to different functional units. However, it will be apparent that, without departing from the present disclosure, the functionality of each functional unit can be implemented in a single unit, in multiple units, or as a part of other functional units. For example, the functionality that is described as being performed by a single unit can be performed by multiple different units. Therefore, reference to a specific functional unit is only considered as a reference to a suitable unit for providing the described functionality, rather than indicating a strict logical or physical structure or organization. Therefore, the present disclosure can be implemented in a single unit, or can be physically and functionally distributed between different units and circuits.

[0086] The present disclosure provides a computer-readable storage medium having computer-executable instructions stored thereon, and the computer-executable instructions implement the above-mentioned equity cost determination method when executed.

[0087] The present disclosure provides a computer program product or a computer program, which includes computer executable instructions stored in a computer readable storage medium. A processor of a computing device reads the computer executable instructions from the computer readable storage medium, and the processor executes the computer executable instructions, so that the computing device executes the equity cost determination method provided in the above various embodiments.

[0088] Variations to the disclosed embodiments will be understood and effected by those skilled in the art in practicing the claimed subject matter by studying the drawings, the disclosure and the appended claims. In the claims, the word "comprising" does not exclude other elements or steps, and "a" or "an" does not exclude a plurality. The mere fact that certain measures are recited in mutually different dependent claims does not indicate that a combination of these measures cannot be used to advantage.

Claims

1. A method for determining equity cost, comprising: Acquire a rights granting scheme, wherein the rights granting scheme is used to grant a target right to at least one object; Initializing equity grant data corresponding to each of the at least one object based on the equity grant scheme, wherein the equity grant data includes: fair value, grant quantity, grant time, vesting time, and exercise expiration time; Monitoring dynamic information related to the at least one object, wherein the dynamic information includes at least one of the following: the object's employment status information, the object's performance information, and the object's operation information on the target equity; Based on the monitored dynamic information related to one or more objects, update the equity dynamic data corresponding to each of the one or more objects, wherein the equity dynamic data includes data related to the change in the quantity of the target equity held by the corresponding object; In response to receiving a cost accounting instruction for the target equity, determining, for each of the at least one object, an equity cost corresponding to the object based at least on equity grant data and equity dynamic data related to the object; A total equity cost is determined based on the equity cost corresponding to each of the at least one object.

2. The method according to claim 1, wherein: The equity dynamic data includes equity cancellation data, and the updating of the equity dynamic data corresponding to each of the one or more objects based on the monitored dynamic information related to the one or more objects includes: Based on the monitored dynamic information related to one or more objects, update the equity cancellation data corresponding to each of the one or more objects.

3. The method according to claim 2, wherein: The updating of the equity cancellation data corresponding to each of the one or more objects based on the monitored dynamic information related to the one or more objects includes: In response to the object's employment status changing from an employed status to a resigned status, based on the number of the target equity of the object that has taken effect but has not yet been vested, updating the resignation cancellation quantity corresponding to the object; In response to the performance of the object not reaching a preset level, updating the performance appraisal cancellation quantity corresponding to the object according to the preset performance appraisal cancellation rules; In response to the object manually canceling the target equity, updating the manual cancellation quantity corresponding to the object based on the quantity of the target equity manually canceled by the object; In response to a repurchase operation of the object on the target equity, a repurchase cancellation quantity corresponding to the object is updated based on the quantity of the repurchased target equity.

4. The method according to claim 1, wherein: The equity dynamic data includes equity reversal data, and the method further includes: In response to one or more objects having target equity that has reached the expiration date but has not yet been exercised, the equity reversal data corresponding to the one or more objects is updated based on the number of target equity that has reached the expiration date but has not yet been exercised.

5. The method according to claim 1, further comprising: In response to receiving a scheme update operation related to the benefit granting scheme, the benefit granting data is updated.

6. The method according to claim 1, further comprising: In response to monitoring the information of the change of the employment status of one or more objects, updating the employment time data related to the one or more objects, wherein the employment time data includes at least one of the following items: employment start time, employment end time, and resignation time, The determining of the equity cost corresponding to the object based at least on the equity grant data and the equity dynamic data related to the object comprises: Based on the equity grant data, equity dynamic data and tenure data related to the object, the equity cost corresponding to the object is determined.

7. The method according to claim 6, wherein: Determining the equity cost corresponding to the object based on the equity grant data, equity dynamic data, and tenure time data related to the object includes: Determine the accounting duration based on the tenure data, the granting time and the vesting time indicated by the equity granting data, and the accounting time indicated by the cost accounting instruction; Determining a total duration based on the grant time and the vesting time indicated by the equity grant data; The equity cost corresponding to the object is determined based on the ratio of the accounting duration to the total duration, the number of equity grants of the object, the equity dynamic data of the object and the fair value of the target equity.

8. The method according to claim 7, wherein: The determining of the accounting duration based on the tenure data, the granting time and the vesting time indicated by the equity granting data, and the accounting time indicated by the cost accounting instruction includes: Determine the accounting start time based on the maximum value of the start time indicated by the accounting time, the object's employment start time, and the grant time; In response to the object's resignation time being no later than the accounting time and earlier than the vesting time, the accounting end time is determined to be 0; otherwise, the accounting end time is determined based on the minimum value of the end time indicated by the accounting time, the object's employment end time, and the vesting time; The calculation duration is determined based on the calculation start time and the calculation end time.

9. The method according to any one of claims 1 to 8, wherein: The equity granting scheme includes a plurality of sub-granting schemes, and determining the equity cost corresponding to the object based at least on the equity granting data and the equity dynamic data related to the object includes: For each sub-grant scheme of at least one sub-grant scheme related to the object, determining the equity cost related to the object under the sub-grant scheme based at least on the equity grant data and equity dynamic data of the object corresponding to the sub-grant scheme; The equity cost corresponding to the object is determined based on the sum of the equity costs under each of the at least one sub-grant schemes related to the object.

10. The method according to any one of claims 1 to 8, wherein: The cost accounting instruction is configured to instruct determining the equity cost for the target subject, and determining the total equity cost based on the equity cost corresponding to each object includes: Based on the equity costs corresponding to the objects related to the target entity, a total equity cost related to the target entity is determined.

11. A device for determining equity cost, comprising: The acquisition module is configured to: acquire a rights granting scheme, wherein the rights granting scheme is used to grant a target right to at least one object; An initialization module is configured to: initialize the equity grant data corresponding to each object of the at least one object based on the equity grant scheme, wherein the equity grant data includes: fair value, grant quantity, grant time, vesting time, and exercise expiration time; A monitoring module is configured to: monitor dynamic information related to the at least one object, wherein the dynamic information includes at least one of the following items: the object's employment status information, the object's performance information, and the object's operation information on the target equity; An updating module is configured to: update the equity dynamic data corresponding to each of the one or more objects based on the monitored dynamic information related to the one or more objects, wherein the equity dynamic data includes data related to the change in the amount of the target equity held by the corresponding object; A first determination module is configured to: in response to receiving a cost accounting instruction for the target equity, determine, for each of the at least one object, an equity cost corresponding to the object based at least on equity grant data and equity dynamic data related to the object; The second determining module is configured to determine a total equity cost based on the equity cost corresponding to each object of the at least one object.

12. A computing device comprising: a memory configured to store computer-executable instructions; A processor configured to perform the method according to any one of claims 1 to 10 when the computer executable instructions are executed by the processor.

13. A computer-readable storage medium storing computer-executable instructions, which, when executed, perform the method according to any one of claims 1 to 10.

14. A computer program product comprising computer executable instructions, which when executed by a processor implement the steps of the method according to any one of claims 1 to 10.

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