It is on the bottom of page 15 of the report that MrDanMan posted the link to.
This is a pretty normal thing and extremely common at most companies. The 15% is also pretty typical and not extravagant or even generous. I consider it a good thing to keep eligible employees focused on what is important and caring about revenue and profit.
Consider that $403,000 spread evenly among 40 employees is only about $10,000 each for the first 9 months of 2017. Not too small, not too big, probably about right for all involved.