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rmarchma

05/07/03 5:25 PM

#23533 RE: blueskywaves #23527

Bluesky re restricted stock and resticted stock units

I believe these instruments are treated exactly like options and warrants, ie No expensing under the current rules. The number of shares of stock and cash are increased when these instruments are execised, generally upon vesting. However they are really additional forms of compensation, just like options and warrants.