[Statement 123(R) 11] B. Award Classification 3.

[Statement 123(R) 11] B. Award Classification 3. Has the entity applied the classification criteria in paragraphs 814 of Statement 150 in determining whether to classify as a liability a freestanding financial instrument given to an employee in a share-based payment transaction (unless Questions 412 below require otherwise)? [Statement 123(R) 29] 4. In determining the classification of an instrument, has the company taken into account the deferrals contained in FSP FAS 150-3? [Statement 123(R) 30] 5. Has a puttable or callable share awarded to an employee as compensation been classified as a liability if either: [Statement 123(R) 31] a. The repurchase feature permits the employee to avoid bearing the risks and rewards normally associated with equity share ownership for a reasonable period of time (six months or more) from the date the requisite service is rendered and the share is issued or b. It is probable that the employer would prevent the employee from bearing those risks and re