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This excerpt taken from the ATVI 10-Q filed Aug 4, 2005. Nature of Payments. All
Awards made pursuant to the Plan are in consideration of services performed or
to be performed for the Company or any subsidiary or affiliate of the
Company. Any income or gain realized
pursuant to Awards under the Plan and any share appreciation rights constitutes
a special incentive payment to the Optionee, Participant or Holder
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and shall not be taken into account, to the extent permissible under applicable law, as compensation for purposes of any of the employee benefit plans of the Company or any subsidiary or affiliate of the Company except as may be determined by the Committee or by the Directors or directors of the applicable subsidiary or affiliate of the Company.
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