business 0956

case study: In this case, I will examine the use of stock options as compensation for employees instead of traditional cash payments. Using the financial statements and notes provided by Xilinx, I will analyze the trends and uses of both stock options and restricted stock units as forms of compensation for employees. a. This stock compensation plan works by offering compensation to employees in the form of stock options instead of the usual cash compensation. These options cannot be exercised before the exercise date, and employees only have the ability to purchase these stock options as long as they are employed by Xilinx. These plans incentivize employees to remain employed at Xilinx, which provides Xilinx with human capital as well. b. Restricted stock units are different from stock options in that the company can grant employees either cash equivalents or shares of company stock. With stock options, the employee only has the opportunity to purchase stock, though hopefully at a lower price than the stock's market price at the time. Both of these options are good for the company to offer because different employees have different interests, and therefore would rather have stock or cash equivalents depending on their preferences. Offering both stock options and restricted stock units provides the company with an opportunity to take interest in what their employees want. Also, offering restricted stock units is less risky for the company and the employee because they do not have to be concerned with the future stock market price but instead can choose the cash equivalents in the restricted stock units. c. Grant date - This is the date that the stock option contract is initiated. Exercise price - This is the price at which employees with stock options can 43 purchase stock after the exercise date, and it is usually lower than the market price of the stock. Vesting period - This is the time period that employees must wait before they can exercise their stock options, and is the time between the grant date and the exercise date. Expiration date - This is that date on which the company no longer reserves the right for employees to purchase stock under the stock option agreement. Options/RSUs granted - This is the number of stock options or RSUs that the employees are able to purchase under the stock option contract. Options exercised - This is the number of stock options that employees actually purchase at the exercise price. Options/RSUs forfeited or cancelled - This is the number of stock options or RSUs that were able to be purchased by the employee but were not actually purchased. The employee therefore forfeits the right to exercise these options. d. This allows employees to purchase stock every 6 months for 24 months at a discounted purchase price. However, employees can only purchase stock worth up to 15 percent of their annual salary. For Xilinx, these shares are offered at 85 percent of marker value, which means that the employee can immediately resell the shares for a 15 percent gain. This is a clear incentive for the employees to participate in the purchase plan. This purchase plan is different from stock options in that stock options are explicitly offered at a certain price and the purchase plan offers the stock at a percentage of market price. Also, stock options are granted at the discretion of 44 management, but the employee stock purchase plan allows the employee to participate based on a set of criteria that must be met in order to participate. e. Employee stock option activity is accounted for by Xilinx by debiting the appropriate expense accounts for the amounts corresponding to employees being compensated with stock options. The credit for this entry would be to an additional paid in capital equity account. f. Stock-based compensation expense i. The total expense before taxes for stock-based compensation is $77,862. ii. On the income statement, this amount is appropriated in cost of revenue, research and development, and selling, general, and administrative expenses.

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