Extensive Expertise
In changing business conditions, many companies are considering compensation plan changes, modifications such as option repricing of existing awards, and embedded optionalities in a range of financial offerings: CVI can help, with analysis and advice regarding structured products or derivatives of any type.

CVI analyzes share-based compensation value for some of the largest corporations in the world. These include both stock option grants and restricted share grants. We develop accurate assumptions and valuations for internal or external reporting purposes, including corporate grants with terms including:

• FASB-defined Market, Performance, and/or Service Conditions such as
  • Pay-for-Performance, TSR, Peer Group and Index Ranking Criteria,
• Options with Reload features, Dividend Equivalents, Share Appreciation Rights, and Blackout dates.

Supportable Assumptions for Auditable Valuations
CVI develops inputs from market-based and company-held data, to implement valuations specific to your company's grant conditions and historical data. This is as required under the revised expensing rules FAS 123R and IFRS 2, and allows us to ensure auditability. CVI provides all support and documentation required by our clients’ management and auditors to assure themselves that the analysis is correct, comports with generally accepted accounting principles, and is based on a supportable set of the inputs. Our valuations have been reviewed by the "Big Four" accounting firms.

Questions? For additional information on how 123R and IFRS 2 apply to your corporate grants, or how we can help your company plan compensation expenses, contact us.