PwC’s Stock Compensation 2013 Assumption and Disclosure Survey

August 2013
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PwC’s Stock Compensation 2013 Assumption and Disclosure Survey

At a glance

PwC is pleased to share with you our Stock Compensation 2013 Assumption and Disclosure Survey. This survey presents our analysis of the 2012 year-end assumptions and disclosures for Mature and High Tech/Emerging companies

In preparing the survey, we analyzed 110 Mature companies, comprising Fortune 100 companies and other large and established companies, with a December 31 measurement date. We also looked at 46 High Tech/Emerging companies and compared side-by-side information that may be of interest. To obtain the financial information for the stock-based compensation plans included in the survey, we reviewed the public annual reports for the companies selected. We also included 2008 through 2011 data for comparison and 2006 data (when the stock compensation rules were adopted) for comparison in the study.

The survey highlights are summarized in the first section of this survey starting on the next page, followed by more detailed comparative information and discussion.

We hope you will find the results of our Stock Compensation 2013 Assumption and Disclosure Survey useful in benchmarking your company’s assumptions and other data points associated with your stock compensation plans.