Stock Compensation Flashcards
1
Q
Expiration & Forfeiture?
Stock Awards
A
Exp - NA
Forf - Reverse prior expense
2
Q
Expiration & Forfeiture?
Fixed options
A
Exp - No reversal
Forf - Catch up
3
Q
Expiration & Forfeiture?
Performance options
A
Exp - reversal prior to exercise
Forf - catch up
4
Q
Expiration & Forfeiture?
Market related options
A
Exp - no reversal
Forf - catch up
5
Q
Expiration & Forfeiture?
SARS - Stock Appreciation Rights
A
Exp - NA
Forf - catch up