definiens: ( asdefined in the Code ) or a non - qualified stock option ; and ( x ) if such Parent Equity Award is in the form of Parent RSU, thedates on which shares of Parent Common Stock with respect to such Parent RSU are scheduled to be issued upon vesting . TheParent has delivered or Made Available to the Company accurate and complete copies of all equity plans pursuant to whichany outstanding Parent Equity Awards were granted by the Parent, and the forms of all agreements evidencing such ParentEquity Awards . The exercise price of each Parent Option is not less than the fair market value of a share of Parent CommonStock as determined on the date of grant of such Parent Option . All grants of Parent Equity Awards were recorded on theParent 's financial statements ( including, any related notes thereto ) contained in the Parent SEC Documents in accordance withGAAP, and no such grants involved any or similar practices with respect to the effective date of grant ( whetherintentional or otherwise ) . There are no outstanding or authorized stock appreciation, phantom stock, profit participation orsimilar rights or similar equity - based awards with respect to any of the Abeline Corporations