Note 2 describes Xilinx's accounting for stock-based compensation. Describe how Xilinx accounts for employee stock option activity? For RU activity? For activity under the stock purchase plan?

Note 2. Summary of Significant Accounting Policies and Concentrations of Risk Basis of Presentation The accompanying consolidated financial statements include the accounts of Xilinx and its wholly-owned subsidiaries after elimination of all intercompany transactions. The Company uses a 52- to 53-week fiscal year ending on the Saturday nearest March 31. Fiscal 2013, 2012 and 2011 were 52-week years ended on March 30, 2013, March 31, 2012 and April 2, 2011, rapectively. Fiscal 2014 will be a 52-week year ending on March 29,2014. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the U.S. requires mansgement to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent liabilities at the date of the financial statements and the reported amounts of net revenues and expenses during the reporting period. Such estimates relate to, among others, the useful lives of assets, assessment of recoverability of property, plant and equipment, long-lived assets including acquisition-related intangible assets and goodwill, inventory write-downs, allowances for doubtful accounts, customer returns, deferred tax assets, stock-based compensation, potential reserves relating to litigation and tax matters, valuation of certain investments and derivative financial instruments as well as other aceruals or reserves. Actual results may differ from those estimates and such differences may be material to the financial statements. Reclassification Reclassifications were made to consolidate certain accounts on the prior year consolidated statements of income (within "Interest and other expense, net") and cash flows (within "Adjustments to reconcile net income to net cash provided by operating activities") to conform to the current year presentation. There was no impact to net income or net cash provided by operating activities in those prior-year periods. Cash Equivalents and lnvestments Cash equivalents consist of highly liquid investments with original maturities from the date of purchase of three months or less. These investments consist of commercial paper, U.S. and foreign government and agency securities, money market funds, and bank certificates of deposit. Short-term investments consist of U.S. and foreign government and agency securities, commercial paper, bank certificates of deposit, corporate bonds, municipal bonds and mortgage-backed securities with original maturities greater than three months and remaining maturities less than one year from the balance sheet date. Long-term investments consist of mortgage-backed securities, corporate bonds, U.S. government and agency securities, a debt mutual fund, and municipal bonds with remaining maturities greater than one year, unless the investments are specifically identified to fund current operations, in which case they are classified as short-term investments. As of March 30,2013 and March 31, 2012, long-term investments also included approximately $28.7 million and $28.9 million, respectively, of auction rate securities that experienced failed auctions in the fourth quarter of fiscal 2008 . These auction rate securities are secured primarily by pools of student loans originated under Federal Family Education Loan Program (FFELP) that are substantially guaranteed by the U. S. Deparment of Education. Equity investments are also classified as long-term investments since they are not intended to fund current operations. The Company maintains its cash balances with various banks with high quality ratings, and with investment banking and asset management institutions. The Company manages its liquidity risk by investing in a variety of money market funds, high-grade camement institutions. The Company maper, corporate bonds, municipal bonds, U.S. and foreign government and agency securities and a debt mutual fund. This diversification of investments is consistent with its policy to maintain liquidity and ensure the ability to collect principal. The Company maintains an offshore investment portfolio denominated in U.S. dollars. All investments are made The US. dollar is the functional currency for the Company's treland and Singapore subsidiaries. Monetary atieta ked liabilities that are not denominated in the functional currency aro remeavared iato U.S. dotlars, and the reselting gains or hotect are included in the consolidated statements of income under interest and ocher expense, net. The remeasurcment gains or loses were immaterial for all fiscal periods pecsented. The local carrency is the functional currency for each of the Company's other wholly-osand foreiga sebsidiaries. Astets asy liabilities are translated from forciga currencies ieto U.S. dollars at month-cnd cxchange rates and statements of income tre translated at the avcrage moothly exchange rates. Fxchage gains of losses arising from translation of foreign cumthey denoeninated asets and liabilities (ie., cumelative translation adjustmenit) are included as a compoeent of accumulated other coemprehemive incoene in stockholders" cquity. Derivarive Finascial Bhstraments To reduce financial risk, the Company periodically cnters into financial arrangements as part of the Compaty's ongoing aiset. and liability masagerent activitics. Xilinx uses derivative financial instruments to bedge fair values of tenderlyieg asicts asd liabalities of futare cash flows which are exposed to forcign currency or commodity price floctuations. The Company does aot. eater isto derivative financial instruments for trading or speculative purposes. Soe "Note 5. Derivative Financial tastrimeter" for detailod information about the Company's derivative financial instruments. Ronnarh and Devilopmont Erperenes Research and development costs are currtot period expeases and charged to expense as incurred. Srock-Based Compentarion The Company has cquity isceative plans that are more fully discussod in "Note 6. Stock-Based Compensation Plans." The authoritative guidance of acoounting for share based payment roquires the Coenpany to measure the cost of all employee equity awards that are expoctod fo be exercised based on the grant-dale fair value of those awards and to record that cont as compensation expense over the period darisg which the employec is required to perform service in exchazge for the award (over the vesting period of the award). In addition, the Company is roquired to record compensation expense (as previous awards continae to vest) for the uavestod portice of previously granted awands that remain outstanding at the date of adoption. The authoritative guidance of accounting for share-based payment requires cash flows reculting from excess tax bencfits to be classified as a part of cash flows from financing activities. Exceis tax benefits arc realired tax benefits from tax dedactions for exercised opeions in excess of the deferred tax asset artributable to stock compencation costs for such options. The exertise price of employce stock options is equal to the market price of Xilinx coenmon stock (defined as the closing trading price ecported by The NASDAQ Global Select Market) on the date of grant. Additionally, Xilinx's employee stock parehase plan is doemed a compencatory plan under the authoritative guidance of accounting for share based payment. Acceedingly, the employee stock purchase plan is included in tho compertation of stock-based compensation expense. The Company uses the straight-line attribution method to recognize stock-based compensatiog conts over the requisite service period of the award. Upon exereisc, cancellation or expiration of stock options, deferred tax assets for options with multiple vesting dates are eliminatod for each vesting period on a first-in, first-out basis as if each award had a separate vesting period. To calculate the crocss tax bencfits available for tuse in offiecting future tax shortfalls as of the date of implementation, the Company followed the altemative transitioe method. income Tixes All income tax amounts reflect the use of the liablity method under the accountiag for income taxes, as interpreted by Financial Aceounting Standards Board (FASB) authocitative guidance for measuring uncertain tax positions. Under this method, defcred tax assets and liabelities are determined based on the expected future tax conseucnces of temporary differcoces bctwoen the carrying amounts of asscts and liabilitics for financial and income tax reporting parpones. Product Warranty and Indcmifficanion The Compaty gemerally sells prodacts with a limised wamtanty for product quality. The Company provides an accrual for known peoduct issues if a loss is probable and can be reasonably estimated. As of the end of both fiscal 2013 and 2012 , the accraal balance of the prodbect warranty liability was inmaterial