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How should the company report the shares subject to these outstanding rights in the Equity Compensation Plan Information table?

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How should the company report the shares subject to these outstanding rights in the Equity Compensation Plan Information table?

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Shares subject to these outstanding rights should be reported in column (c) of the Equity Compensation Plan Information table, together with other shares remaining issuable under the plan. A footnote should disclose the total number of shares remaining available, as well as the number of shares subject to purchase during any current purchase period. Shares subject to the outstanding rights should not be reported in column (a) as subject to outstanding options. [Mar.

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