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Amount of cash outflow to satisfy grantee's tax withholding obligation for award under share-based payment arrangement.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
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Amount of cash inflow from issuance of shares under share-based payment arrangement. Includes, but is not limited to, option exercised.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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Amount of accumulated difference between fair value of underlying shares on dates of exercise and exercise price on options exercised (or share units converted) into shares.

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Intrinsic value of vested award under share-based payment arrangement. Excludes share and unit options.

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