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In applying the Treasury stock method to awards accounted for pursuant to FASB Statement No 123, the awards may be antidilutive even when the market price of the underlying stock exceeds the related exercise price This result is possible because compensation cost attributed to future services and not yet recognized is included as a component of assumed proceeds upon exercise in applying the Treasury stock method Since this component represents an amount over and above the intrinsic value of the award at the grant date, it is possible that stock options with a positive intrinsic value would be considered antidilutive and thereby excluded from diluted earnings per share computations under to FASB Statement No 128 Exhibit 3915 illustrates basic and diluted earnings per share computations under APB Opinion No 25 and FASB Statement No 123
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398 FINANCIAL STATEMENT DISCLOSURES
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(a) DISCLOSURE REQUIREMENTS FOR ALL COMPANIES FASB Statement No 123 superseded the disclosure requirements under APB Opinion No 25 and requires disclosure of the following information by employers with one or more stock-based compensation plans regardless of whether a company has elected the recognition provisions or retained accounting under APB Opinion No 25: 1 A description of the method used to account for all stock-based employee compensation arrangements should be included in the company s summary of signi cant accounting policies 2 A description of the plans, including the general terms of the awards under the plans such as vesting requirements, the maximum term of options granted, and the number of shares authorized for grants of options or other equity instruments 3 The following information should be disclosed for each year for which an income statement is presented: a The number and weighted-average exercise prices of options for each of the following groups of options: (1) those outstanding at the beginning and end of the year, (2) those exercisable at the end of the year, and (3) the number of options granted, exercised, forfeited, or expired during the year b The weighted-average grant-date fair values of options granted during the year If the exercise prices of some options differ from the market price of the stock on the grant date, weighted-average exercise prices and fair values of options would be disclosed separately for options whose exercise price (1) equals, (2) exceeds, or (3) is less than the market price of the stock on the date of grant
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EARNINGS PER SHARE UNDER FASB STATEMENT NO 123 AND APB OPINION NO 25 For purposes of this example, assume that 2006 is the rst year that Company A had a stock option plan On January 1, 2001, Company A granted 100,000 options with an exercise price equal to the market price of the stock at that date ($30) The fair value of each option granted was $9, and the options vest at the end of three years Company A expects that 85,000 options granted in 2001 will vest Assume a 40% tax rate On January 1, 2001, Company A computed compensation cost of $765,000 (85,000 $9) to be recognized ratably at $255,000 per year pursuant to FASB Statement No 123 (For this example, compensation cost under FASB Statement No 123 has been computed based on the number of options expected to vest Alternatively, the company may have elected to recognize forfeitures as they occur) During 2001, 5,000 options were forfeited Exhibit 3915 Earnings per share under FASB Statement No 123 and APB Opinion No 25
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398 FINANCIAL STATEMENT DISCLOSURES
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The market price of Company A stock at December 31, 2001, is $42, and the average stock price during 2001 was $36 Net income for 2001 (before recognition of compensation expense related to the option grant) was $2,700,000 Weighted average common shares outstanding are 1,500,000 at December 31, 2001 Calculation of basic earnings per share for the year ended December 31, 2001: FASB STATEMENT No 123 Net income before stock compensation expense Stock-based compensation, net of income taxes1 Net income Weighted average shares outstanding Basic earnings per share $2,700,000 153,000 $2, 547, 000 1, 500, 000 $ 170 APB OPINION No 25 $2, 700, 000 0 $2, 700, 000 1, 500, 000 $ 180
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FASB STATEMENT No 123 Assumed proceeds from exercise of options2 Average unrecognized compensation cost related to future services3 Tax bene ts credited to equity on assumed exercise based on average market price less weighted average exercise price4 Total assumed proceeds Shares assumed issued upon exercise of options Shares repurchased at average market price Incremental shares Net income before stock compensation expense Stock-based compensation, net of income taxes5 Net income Weighted average shares outstanding Incremental shares Total weighted average shares outstanding Diluted earnings per share $2, 925, 000* 735, 000)1 0*
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APB OPINION No 25 $2, 925, 000 0 $ 234, 000
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$3, 660, 500 97, 500 $ 101, 667 $ (4, 167)*
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$3, 159, 000 $ $ 97, 500 87, 750 9, 750
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