OTCQX:MRVFF - Post by User
Comment by
geos571on Jan 07, 2015 6:23pm
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Post# 23296131
RE:Welcome back C99 and Schaff -----------
RE:Welcome back C99 and Schaff ----------- Will they choose the cash payout difference ....or keep what they have only now credited at todays value and not the $1.59 ?......
Stock Appreciation Rights (SAR) Stock Appreciation Rights provide the holder with the right to the appreciation on the underlying stock at a later date, based on a price that is preset at the time of grant. Typically the base price is set to 100% of the fair market value on the date of grant. SAR holders can choose when they would like to exercise their rights, generally any time after the SARs are vested. A company must determine a “fair value” using an option-pricing model to determine the compensation expense associated with each stock option share. The compensation expense is amortized over the vesting schedule of the rights. SARs can be settled in either cash or stock. If settled in cash they are treated as a liability for accounting purposes and are subject to mark to market accounting. If settled in stock they are treated, for accounting purposes, in the same manner as stock options."