Search within this section
Select a section below and enter your search term, or to search all click C&DIs
Favorited Content
Section 123. Item 402(g) — Executive Compensation; Option Exercises and Stock Vested Table
us SEC - C&DI - Regulation S-K
Question 123.01
Question: When reporting on the exercise or settlement of a stock appreciation right in the Number of Shares Acquired on Exercise column (column (b)) of the Option Exercises and Stock Vested Table, should a company report the net number of shares received upon exercise, or the gross number of shares underlying the exercised stock appreciation right?
Answer: As would be the case with the cashless exercise of options, the total number of shares underlying the exercised stock appreciation right should be reported in column (b), rather than just the amount representing the increase of the stock price since the grant of the award. A footnote or narrative accompanying the table could explain and quantify the net number of shares received. [Jan. 24, 2007]
This is a work of the U.S. Government
Link copied
