ADT 2009 Annual Report Download - page 282

TYCO INTERNATIONAL LTD.
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED SEPTEMBER 25, 2009
(Continued)
9. REMUNERATION OF THE BOARD OF DIRECTORS AND THE GROUP EXECUTIVES FOR
2009 (Continued)
(1) Stock/Unit Awards and Option Awards: The amounts in columns (e) and (f) reflect accounting expense recognized in fiscal 2009
for all outstanding equity-based compensation in the form of stock options, restricted shares, RSUs, and performance based share
units. The amounts reported in columns (d) and (e) for the Company’s executive board were recognized in accordance with
Statement of Financial Accounting Standard Number 123 as Revised (‘‘FAS 123R’’), which generally requires recognition of the fair
value of equity-based compensation over the applicable vesting period for the award.
(2) Non-Equity Incentive Plan Compensation: The amounts reported in column (g) for each named executive officer reflect annual
cash incentive compensation for fiscal 2009 (which was based on Company and individual performance in fiscal 2009 and paid in the
first quarter of fiscal 2010).
(3) Change in Pension Value and Non-Qualified Deferred Compensation Earnings: The amounts reported in column (h) for
Mr. Breen reflect the aggregate increase in the actuarial present value of his accumulated benefits under all pension plans during
fiscal 2009, determined using interest rate and mortality rate assumptions consistent with those used in the Company’s financial
statements.
(4) All Other Compensation: The amounts reported in column (i) for each named executive officer represent cash perquisites,
insurance premiums paid by the Company for the benefit of the officer (and, in some cases, the officer’s spouse), costs related to
personal use of Company aircraft, tax gross-up payments, Company contributions to 401(k) plans and non-qualified plans of the
Company and its subsidiaries providing similar benefits, and other miscellaneous benefits.
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