SHARE-BASED COMPENSATION (Policies) (Stock options)

6 Months Ended

Jun. 30, 2011

Stock options

Disclosure of Share-based Compensation Arrangements by Share-based Payment Award [Table Text Block]

The vesting and post-termination vesting terms for stock options granted in the first half of 2011 were as follows:


•	options vest ratably over 4 years;


•	options vest or continue to vest in the event of death, disability, or retirement at an age of at least 62;


•	options continue vesting for one year in the event of involuntary termination when the retirement criteria for full or continued vesting have not been met; and


•	options stop vesting for all other situations including early retirement prior to age 62.

- Definition

Tabular disclosure of components of a stock option or other award plan under which equity-based compensation is awarded to employees, typically comprised of the amount of unearned compensation (deferred compensation cost), compensation expense, and changes in the quantity and fair value of the shares (or other type of equity) granted, exercised, forfeited, and issued and outstanding pertaining to that plan. Disclosure may also include nature and general terms of such arrangements that existed during the period and potential effects of those arrangements on shareholders, effect of compensation cost arising from equity-based payment arrangements on the income statement, method of estimating the fair value of the goods or services received, or the fair value of the equity instruments granted, during the period, cash flow effects resulting from equity-based payment arrangements and, for registrants that accelerate vesting of out of the money share options, reasons for the decision to accelerate.

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