Research in Motion is a Canadian telecommunication and wireless equipment company best known as the Research in Motion developer of the BlackBerry brand of smartphones and tablets. The company is headquartered in Waterloo, Ontario, Canada. The company' 2013 10-K reported the following information related to restricted stock.

a. How do restricted stock and stock options differ? In what respects are they the same?

b. Why do companies impose vesting periods on restricted stock grants?

c. Use the financial statement effects template to record the restricted stock granted during the fiscal year 2012-2013. Assume RIM common stock has no par value.

d. In your opinion, how effective were the RSUs that vested during the year at creating incentives for Research in Motion employees?

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Restricted Share Unit Plan The Company recorded compensation expense with respect to RSUS of approximately $78 million in the year ended March 2, 2013. A summary of RSU activity since March 3, 2012 is shown below: RSUS Outstanding Balance as at March 3, 2012... Granted during the year... Vested during the year... Cancelled during the year Balance as at March 2, 2013... Number (000's) 8,595 11,189 (2,697) (1,902) 15,185 Weighted- Average Grant Date Fair Value $31.96 7.94 38.96 25.46 $13.83 Average Remaining Contractual Life in Years 1.59 Aggregate Intrinsic Value (millions) $201 The aggregate intrinsic value in the table above represents the total pre-tax intrinsic value (the aggregate closing share price of the Company's common shares on March 2, 2013) that would have been received by RSU holders if all RSUS had been vested on March 2, 2013.