This excerpt taken from the NKE 10-K filed Jul 27, 2009.
Exchange Control Information. If the Optionee transfers funds in excess of 15,000 into or out of Poland in connection with the purchase or sale of shares under the Plan, the funds must be transferred via a bank account. The Optionee is required to retain the documents connected with a foreign exchange transaction for a period of five (5) years, as measured from the end of the year in which such transaction occurred. If the Optionee holds shares acquired under the Plan and/or maintains a bank or brokerage account abroad, the Optionee will have reporting duties to the National Bank of Poland. The Optionee should consult with his or her personal legal advisor to determine what he or she must do to fulfill any applicable reporting duties.