D-Link 2014 Annual Report Download - page 74

Download and view the complete annual report

Please find page 74 of the 2014 D-Link annual report below. You can navigate through the pages in the report by either clicking on the pages listed below, or by using the keyword search tool below to find specific information within the annual report.

Page out of 92

  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
  • 13
  • 14
  • 15
  • 16
  • 17
  • 18
  • 19
  • 20
  • 21
  • 22
  • 23
  • 24
  • 25
  • 26
  • 27
  • 28
  • 29
  • 30
  • 31
  • 32
  • 33
  • 34
  • 35
  • 36
  • 37
  • 38
  • 39
  • 40
  • 41
  • 42
  • 43
  • 44
  • 45
  • 46
  • 47
  • 48
  • 49
  • 50
  • 51
  • 52
  • 53
  • 54
  • 55
  • 56
  • 57
  • 58
  • 59
  • 60
  • 61
  • 62
  • 63
  • 64
  • 65
  • 66
  • 67
  • 68
  • 69
  • 70
  • 71
  • 72
  • 73
  • 74
  • 75
  • 76
  • 77
  • 78
  • 79
  • 80
  • 81
  • 82
  • 83
  • 84
  • 85
  • 86
  • 87
  • 88
  • 89
  • 90
  • 91
  • 92

46
D-LINK CORPORATION AND SUBSIDIARIES
Notes to the consolidated financial statements
(Continued)
December 31,
2014
December 31,
2013
The balance of capital surplus for equity-settled
employee stock option plan:
Capital surplus – employee stock option
$ 129,459
129,459
(5) A summary of the Company’s employee stock option plans and related information for the years
ended December 31, 2014 and 2013 are as follows:
(i) Employee stock option plan 1:
2014 2013
Options
Weighted-avera
g
e
exercise price
(TWD)
Options
Weighted-avera
g
e
exercise price
(TWD)
Outstanding at the beginning of
the period - $ - 20,000 44.90
Granted - - - -
Exercised - - - -
Forfeited -
- (20,000) -
Outstanding at the end of the
period
-
-
-
44.90
(ii) Employee stock option plan 2:
2014 2013
Options
Weighted-avera
g
e exercise price
(TWD)
Options
Weighted-avera
g
e exercise price
(TWD)
Outstanding at beginning of period 555 $ 23.15 605 23.15
Granted - - - -
Exercised - - - -
Forfeited (555)
- (50) -
Outstanding at end of period
-
-
555
23.15
(6) Assumptions were as follows:
(i) If the Company used the fair value method to recognize compensation cost of employee
stock option plan 1 and used the Black-Scholes pricing model to estimate the fair value of
the stock options on the date they were granted, the pro forma net income and EPS, and the
assumptions used would be as follows:
Assumptions Expected price volatility
30.89 炴
Risk-free rate
2.725 炴
Expected time to expiration (years) 6
Fair value per share 13.1