In our analysis, "pay" consists of salary, bonus, exercised options and vested stock grants.
By contrast, compensation for the group fell last year, when few executives exercised options at relatively depressed share prices.
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Present accounting treatments mean that buybacks and exercised options alike are not recognised as costs, even though firms are shelling out real money.
The company has exercised options to add three additional high specification jackup rigs to its construction backlog and a fourth ultra-deepwater drillship, Williams said.
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Figuring out how to evaluate pre-exercised options is to engage in the accounting version of medieval debates over how many angels can dance on the head of a pin.
But in October, two executive vice presidents, DanMoloneyDan Moloney and GregBrownGreg Brown, exercised options and immediately sold more than 100, 000 shares each, and Garriques sold 57, 000 shares after exercising a similar amount.
Many of the top-earning executives exercised stock options in years when stock prices were relatively high, such as 2000, 2005 and 2007.
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Second, more employees have exercised stock options than had been expected.
A380 superjumbo before they sold shares or exercised stock options.
For executives who exercised stock options and then sold stock, the savings from selling in 2012 would have been smaller, closer to 6.7% of the gains in most cases, Mr. Kautter said.
That's because if you don't sell ISO stock by the end of the calendar year in which you exercised your options, the paper profit at the time of exercise is taxed in the AMT as ordinary income at rates of around 28%, regardless of whether you ever realize that paper profit.
Tax is owed on restricted stocks when they vest similar to the idea that tax is owed on options when they are exercised as Mark Zuckerberg has just done (essentially, the stock that Zuckerberg sold in the Facebook IPO is sufficient only to pay the taxes on the options he exercised at the same time).
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But all those who exercised those stock options most certainly did pay tax.
Students whose parents exercised their choice options are clearly outpacing those stuck in schools run the old, expensive, inefficient way.
Many workers who exercised incentive stock options now face big tax problems.
Cheney, who raised concerns that his financial stake in Halliburton may pose a conflict of interest if he wins the election, had exercised Halliburton stock options, according to a Securities and Exchange Commission filing.
So big is the option plan at Cypress that if all options were exercised, employees would own a fourth of the company (called, in options parlance, the "overhang").
Last year 45 million options were exercised, about 4% of outstanding shares.
Investors have long been given, up front, fully diluted earnings, which are what profits per share would be if all options were exercised.
As of February 2012, he was the beneficial owner of 3.6% of Herbalife stock, though most of the options he exercised were immediately sold.
Once the options are exercised, the employee has the freedom to either sell the stock immediately or wait for a period of time before doing so.
Distinguish between options being exercised and open market purchases .
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No contract options were exercised for 2011 and 2012.
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One quick note on the American exercise is that those options can be exercised at any time.
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It brings in a steady income, since most options are not exercised.
These clients have exercised so many incentive stock options that they will owe AMT, which doesn't allow deductions for state and local taxes.
The Fed chief stressed that a number of unconventional monetary policy options remain, but stopped short of promising that such options will be exercised.
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In other words, on May10, you could see a large change of control in the underlying stock, as that is a day in which many of these options can be exercised.
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The blue line shows the number of shares which would be outstanding if all in-the-money options and warrants were exercised at the given share price.
Indeed, what happens if the options aren't exercised?
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