Stock Compensation Flashcards

1
Q

Expiration & Forfeiture?

Stock Awards

A

Exp - NA

Forf - Reverse prior expense

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2
Q

Expiration & Forfeiture?

Fixed options

A

Exp - No reversal

Forf - Catch up

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3
Q

Expiration & Forfeiture?

Performance options

A

Exp - reversal prior to exercise

Forf - catch up

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4
Q

Expiration & Forfeiture?

Market related options

A

Exp - no reversal

Forf - catch up

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5
Q

Expiration & Forfeiture?

SARS - Stock Appreciation Rights

A

Exp - NA

Forf - catch up

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