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(3) Number of the stock options granted and number of eligible persons:
The share subscription period for stock options 2013B has expired on 30 April 2019, while the share subscription period for stock options 2013C started on 1 May 2018 and will end on 30 April 2020 and the share subscription period for stock options 2016A started on 1 May 2019 and will end on 30 April 2021.
EXHIBIT 2 Summary of High-Profile Stock Option Exchanges/Repricings Company Date of Incremental Stock Price Year Repricing/Exchange Compensation before Repricing Charges Cardinal Health June 23, 2009 Not Material $30.47 Domino's Pizza April 28, 2009 $1,300,000 $12.69 Ebay August 10, 2009 Not Material $26.36 Electronic Arts October 21, 2009 $70,000,000 $28.18 Google January 22, 2009 $460,000,000 $584.35 Intel September 28, 2009 Not Material $18.41 Motorola May 14, 2009 Not Material $9.67 Starbucks March 18, 2009 Not Material $18.24 Company Stock Price Type of Program Executive or at Repricing Board Participation Allowed?
we analyze the characteristics of the firms using stock options. For this purpose, we describe the dependent variable as the "stock option plan in effect."
123(R) goes beyond selecting a method to value employee stock options. CPAs also must help companies make the necessary tax accounting adjustments to properly track the tax benefits from stock-based compensation.
The fair value method requires an issuer to recognize compensation for employee stock options as employees perform services to earn those options.
Lang, 1996, "Employee Stock Option Exercises--An Empirical-Analysis", Journal of Accounting and Economics, 21:5-43
Angus noted that proposed regulations have been released that would require companies to include stock-based compensation and stock options in the pool of shared costs charged to the participants in a cost-sharing arrangement.
However, companies often launch stock repurchase plans to mitigate dilution and satisfy their stock option plan obligations.
Karyopharm Therapeutics announced that the Compensation Committee of Karyopharm's Board of Directors granted stock options to purchase an aggregate of 39,000 shares of Karyopharm's common stock to five newly-hired employees, with a grant date of August 30, 2019.