Acum cateva luni compania Apple si-a anuntat intentia de a plati incepand cu Q3 2012 dividende pentru actionarii sai si iata ca acum incepe sa faca acest lucru. Apple a decis sa plateasca dividende chiar si celor care au actiuni RSA, adica actiuni restrictionate la vanzare pana la implinirea unui anumit termen. Tim Cook detine nu mai putin de 1 milion de astfel de actiuni care vor putea fi vandute in cursul a 10 ani daca el va ramane CEO al Apple, iar compania a decis sa ii ofere dividende in valoare de 75 de milioane de dolari pentru ele.
On May 24, 2012, the Compensation Committee (the “Committee”) of the Board of Directors of Apple Inc. (the “Company”) approved amendments to each outstanding and unvested restricted stock unit award granted by the Company to its employees (other than Timothy D. Cook, the Company’s Chief Executive Officer). The amendments provide that if the Company pays an ordinary cash dividend on its common stock, each award will be credited with an amount equal to the per-share cash dividend paid by the Company, multiplied by the total number of restricted stock units subject to the award that are outstanding immediately prior to the record date for such dividend. The amounts that are credited to each award are referred to as “dividend equivalents.” Any dividend equivalents credited to an award will be subject to the same vesting, payment and other terms and conditions as the unvested restricted stock units to which the dividend equivalents relate. Depending on the domicile of the employee, accumulated dividend equivalents will either be paid in cash or used to offset employee taxes due upon vesting of the restricted stock units.
The Committee determined these amendments were appropriate in light of the Company’s announcement on March 19, 2012 that it intends to commence paying ordinary cash dividends of $2.65 per share to its shareholders on a quarterly basis sometime during the fourth quarter of its 2012 fiscal year. As restricted stock units are not outstanding shares of common stock and thus would not otherwise be entitled to participate in such dividends, the crediting of dividend equivalents is intended to preserve the equity-based incentives intended by the Company when the awards were granted and to treat the award holders consistently with shareholders.
At Mr. Cook’s request, none of his restricted stock units will participate in dividend equivalents. Assuming a quarterly dividend of $2.65 per share over the vesting periods of his 1.125 million outstanding restricted stock units, Mr. Cook will forego approximately $75 million in dividend equivalent value.
Desi vorbim despre o suma foarte mare, se pare ca Tim Cook a refuzat sa o primeasca de la Apple si asta in conditiile in care actiunile respective valoreaza peste 500 de milioane de dolari in momentul de fata. Restul actionarilor Apple vor primi dividende incepand cu luna iulie a acestui an si se pare ca toti cei care detin actiuni vor primi cate ceva, indiferent daca ele sunt RSU sau nu.