The value realized is equal to the amount that is taxable to the
plan participant, which was the difference between the market
price of the underlying securities at exercise and the exercise
price of the options.
The value realized by the named executive officer upon the
vesting of stock or the transfer of such instruments for value
is the aggregate dollar amount realized upon vesting by
multiplying the number of shares of stock or units by the market
value of the underlying shares on the vesting date.
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