First Data 2014 Annual Report Download - page 46

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The assumptions used in estimating the fair value of share-based payment awards represent management’s best estimates, but these estimates involve inherent
uncertainties and the application of management judgment. As a result, if factors change and we use different assumptions, stock-based compensation
expense could be different in the future.
Refer to Note 11 "Stock Compensation Plans" to our Consolidated Financial Statements included in Part II, Item 8 of this Form 10-K for details regarding our
stock-based compensation plan.

Refer to Note 1 "Summary of Significant Accounting Policies" to our Consolidated Financial Statements included in Part II, Item 8 of this Form 10-K for new
accounting guidance.
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