Define: Options

options, restricted stock awards or purchases, RSUs, SARs, warrants or similar securities, vested or unvested.

options, restricted stock awards or purchases, RSUs, SARs, warrants or similar securities, vested or unvested.

Relevant Circumstances

  • When equity awards under a contract span multiple instrument types
  • If vested and unvested instruments need uniform treatment on a transaction
  • Where calculations of fully-diluted capital must capture all award types

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