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Wilson Inc. developed a business strategy that uses stock options as a major com

ID: 2471319 • Letter: W

Question

Wilson Inc. developed a business strategy that uses stock options as a major compensation incentive for its top executives. On January 1, 2013, 26 million options were granted, each giving the executive owning them the right to acquire five $1 par common shares. The exercise price is the market price on the grant date—$13 per share. Options vest on January 1, 2017. They cannot be exercised before that date and will expire on December 31, 2019. The fair value of the 26 million options, estimated by an appropriate option pricing model, is $47 per option. Ignore income tax.

  

  

A-$306 million.

B-$1,222 million.

C-$0.

D-$611 million

Wilson's compensation expense in 2013 for these stock options was: (Round your answer to nearest whole dollar amount.)

Explanation / Answer

Answer A. $306 Million Compensation Expense in 2013 Stock Option = Estimated value of Option at Jan 1, 2013 = 26 Million X $47 = $1222 Million Fair value is spread over 4 Years of vesting period at $305.50 million 0r $306 Million

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