S.E.C. Is Investigating Options Practices at Broadcom

S.E.C. Is Investigating Options Practices at Broadcom - New York Times

米国の半導体メーカーBroadcom Corporationのストックオプションに関係する不正について、ＳＥＣが正式の調査を開始したという記事。

同社は人件費の過少計上１５億ドルを修正するリステートを行っているそうです。

Broadcom Corporation, a chip maker that is restating results to add $1.5 billion in payroll costs, said yesterday that the Securities and Exchange Commission had opened a formal investigation into the company’s options practices.

オプション付与日の操作が多数あったようです。日付の操作という点では、日興コーディアルのデリバティブ取引日のバックデートと同じです。

Dates on “numerous” grants were manipulated after they were issued from 1998 to 2003, Broadcom said. The S.E.C.’s formal inquiry gives it subpoena power to demand information from current and former Broadcom employees. The company has said that because of the irregularities, related compensation costs will at least double, the biggest increase in the widening options scandal.

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