This excerpt taken from the OMX 10-K filed Mar 14, 2006.
In 2003, the Company adopted the fair value-based method of accounting for stock-based awards to employees under the provisions of SFAS No. 123, "Accounting for Stock-Based Compensation," using the prospective method of transition for all employee awards granted on or
after January 1, 2003, as permitted in SFAS No. 148, "Accounting for Stock-Based CompensationTransition and Disclosure." Prior to 2003, the Company accounted for its stock-based employee compensation plans under the recognition and measurement provisions of APB Opinion No. 25, "Accounting for Stock Issued to Employees," and its related interpretations. Under APB Opinion No. 25, the cost for stock-based awards was measured as the excess of the market value of the underlying common stock at the time of grant over the amount that the employee was required to pay upon exercise. Because the Company's stock option awards were generally granted with exercise prices that were equal to the market value of the underlying stock as of the date of grant, no significant compensation expense related to stock options was recognized under the provisions of APB No. 25. The adoption of SFAS No. 123 did not materially affect the Company's financial position or results of operations.
This excerpt taken from the OMX 10-K filed Mar 16, 2005.
In 2003, we adopted the fair-value-based method of accounting for stock-based employee compensation under the provisions of Statement 148, "Accounting for Stock-Based CompensationTransition and Disclosure." (See Note 1, Summary of Significant Accounting
Policies, under the caption "Stock-Based Compensation.") The adoption did not materially affect our financial position or results of operations.