STOCK-BASED COMPENSATION in VS .NET

Generation QR Code JIS X 0510 in VS .NET STOCK-BASED COMPENSATION
STOCK-BASED COMPENSATION
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To identify the replacement award that becomes subject to variable accounting on the cancellation of an award, the grantor rst looks back in the period before the cancellation described in (a) above If the award was granted during that period with an exercise price below that of the canceled award, the award and the canceled award are combined If canceled options remain that were not combined with a replacement award in the look-back period, the grantor then looks forward to the period described in (b) above If an award is granted during that period at an exercise price below that of the canceled award, the award and the canceled award are combined When looking backward and then forward, options granted at dates closest to the date of cancellation are rst identi ed as the replacement award If the replacement award is identi ed in the look-back period, variable accounting for the award begins at the cancellation date Prior-period nancial statements are not restated if the award was accounted for as a xed award in those statements Nevertheless, an oral or written agreement or implied promise by the grantor to compensate the grantee for any increase in the market price of the stock after a cancellation but before grant of a replacement award requires variable accounting for the replacement award regardless of the amount of time between the cancellation and the replacement grant Any agreement between the grantor and the grantee when an option award is granted to cancel at a future date another outstanding option award requires variable accounting for the newly granted award from the date of grant The preceding also applies to the cancellation of an option award that has been accounted for as variable because of a reduction to that award s exercise price through a prior modi cation But any option award granted during the look-back and look-forward periods, regardless of the exercise price of the replacement award, is eligible to be the replacement award Thus, any replacement or modi ed award that has been accounted for as a variable award retains that status A cancellation of a xed stock option award and the grant of stock results in a new measurement of compensation cost for the stock grant The exercise price has been effectively reduced to zero Variable accounting does not therefore apply to the replacement award Any excess of the number of shares underlying the canceled xed stock option award over the number of shares of the replacement stock award is subject to the guidance in the immediately preceding paragraphs An equity restructuring is a nonreciprocal transaction between an entity and its shareholders, such as a stock dividend, spin-off, stock split, rights offering, or recapitalization through a special, large, nonrecurring dividend that causes the market value per share of the stock underlying the option award to decrease Such a restructuring may adjust the exercise price, the number of shares, or both of outstanding stock options or awards (Ordinary cash dividends or distributions are not equity restructurings for this purpose) The grantor may reduce the exercise price, increase the numbers of shares under the award, or both, to offset the decrease in the per share price of the stock underlying the award No accounting consequence results from such an equity restructuring if both of the following are met: 1 The aggregate intrinsic value of the award immediately after the change is not greater than the aggregate intrinsic award immediately before the change 2 The ratio of the exercise price per share to the market value per share is not reduced If those criteria are not met, the modi ed award is accounted for under Opinion No 25 as variable from the date of the modi cation to the date the award is exercised, is forfeited, or expires unexercised If they are met but the terms of the original award have also been modi ed to either accelerate the vesting or extend the life of the award, a new measurement of compensation cost is made at the date of the modi cation as if the award were newly granted Cash or other consideration provided to restore the economic position of the grantee as a result of an equity restructuring transaction is recognized as compensation cost The guidance concerning restructuring is applied without regard to whether the provisions of the stock option or award provide for adjustments to the terms in the event of an equity restructuring A modi cation that increases the number of shares to be issued under a xed stock option award requires the award to be accounted for as variable from the date of the modi cation to the date the award is exercised, is forfeited, or expires unexercised
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