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This excerpt taken from the BBY DEF 14A filed May 16, 2007. Dividend Equivalents. The holder of a dividend equivalent is entitled to
receive payments (in cash, shares of our Common Stock, other securities or
other property) equivalent to the amount of cash dividends paid by us to our
shareholders, with respect to the number of shares determined by the
Compensation Committee. Dividend equivalents are subject to other terms and
conditions determined by the Compensation Committee.
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