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This excerpt taken from the UNH 10-K filed Feb 11, 2009. Share-Based Compensation The Company accounts for share-based compensation in accordance with Statement of Financial Accounting Standards (FAS) No. 123 (revised 2004), “Share-Based Payment” (FAS 123R) under the modified retrospective method of adoption. Under the fair value recognition provisions of this statement, share-based compensation cost is measured at the grant date based on the fair value of the award and is recognized as expense over the period in which the share-based compensation vests. This excerpt taken from the UNH 10-Q filed Nov 7, 2008. 9. Share-Based Compensation As of September 30, 2008, the Company had approximately 56.5 million shares available for future grants of share-based awards under its share-based compensation plan, including, but not limited to, incentive or non-qualified stock options, stock-settled stock appreciation rights (SARs), and up to 20.2 million of awards in restricted stock and restricted stock units (collectively, restricted shares). The Company’s existing share-based awards consist mainly of non-qualified stock options, SARs and restricted shares.
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Table of ContentsUNITEDHEALTH GROUP NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS — (Continued) (Unaudited)
This excerpt taken from the UNH 10-Q filed Aug 7, 2008. 9. Share-Based Compensation As of June 30, 2008, the Company had approximately 53.9 million shares available for future grants of share-based awards under its share-based compensation plan, including, but not limited to, incentive or non-qualified stock options, stock-settled stock appreciation rights (SARs), and up to 20.2 million of awards in restricted stock and restricted stock units (collectively, restricted shares). The Company’s existing share-based awards consist mainly of non-qualified stock options, SARs and restricted shares.
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Table of ContentsUNITEDHEALTH GROUP NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS — (Continued)
This excerpt taken from the UNH 10-Q filed May 2, 2008. 9. Share-Based Compensation As of March 31, 2008, we had approximately 71.3 million shares available for future grants of share-based awards under our share-based compensation plan, including, but not limited to, incentive or non-qualified stock options, stock-settled stock appreciation rights (SARs), and up to 25.7 million of awards in restricted stock and restricted stock units. Our existing share-based awards consist mainly of non-qualified stock options and SARs. This excerpt taken from the UNH 10-K filed Feb 21, 2008. Share-Based Compensation In December 2004, the Financial Accounting Standards Board (FASB) issued Statement of Financial Accounting Standards (FAS) No. 123 (revised 2004), “Share-Based Payment” (FAS 123R). FAS 123R supersedes APB Opinion No. 25, “Accounting for Stock Issued to Employees” (APB 25). Under APB 25, no compensation expense was recognized for employee stock option grants if the exercise price of the Company’s stock option was at least equal to the quoted market price of the underlying stock on the measurement date. FAS 123R requires the determination of the fair value of the share-based compensation at the grant date and the recognition of the related expense over the period in which the share-based compensation vests. The Company adopted FAS 123R effective January 1, 2006, using the modified retrospective method. All prior periods have been restated to give effect to the fair-value-based method of accounting for awards granted in fiscal years beginning on or after January 1, 1995. | EXCERPTS ON THIS PAGE:
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