v3.19.2
share-based compensation (Tables)
6 Months Ended
Jun. 30, 2019
share-based compensation  
Details of share-based compensation expense

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2019

 

2018

 

 

 

 

 

 

 

Associated

 

Statement

 

 

 

 

Associated

 

Statement

 

 

 

 

Employee

 

operating

 

of cash

 

Employee

 

operating

 

of cash

 

 

 

 

benefits

 

cash

 

flows

 

benefits

 

cash

 

flows

Periods ended June 30 (millions)

    

Note

    

expense

    

outflows

    

adjustment

    

expense

    

outflows

    

adjustment

THREE-MONTH

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Restricted share units

 

(b)

 

$

17

 

$

(1)

 

$

16

 

$

34

 

$

 1

 

$

35

Employee share purchase plan

 

(c)

 

 

 9

 

 

(9)

 

 

 —

 

 

 9

 

 

(9)

 

 

 —

Share option awards

 

(d)

 

 

 4

 

 

 —

 

 

 4

 

 

 —

 

 

 —

 

 

 —

 

 

 

 

$

30

 

$

(10)

 

$

20

 

$

43

 

$

(8)

 

$

35

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SIX-MONTH

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Restricted share units

 

(b)

 

$

40

 

$

(7)

 

$

33

 

$

52

 

$

 1

 

$

53

Employee share purchase plan

 

(c)

 

 

18

 

 

(18)

 

 

 —

 

 

18

 

 

(18)

 

 

 —

Share option awards

 

(d)

 

 

 6

 

 

 —

 

 

 6

 

 

 —

 

 

 —

 

 

 —

 

 

 

 

$

64

 

$

(25)

 

$

39

 

$

70

 

$

(17)

 

$

53

 

TELUS Corporation restricted share units  
share-based compensation  
Disclosure of restricted stocks units

The following table presents a summary of outstanding TELUS Corporation non-vested restricted share units.

 

 

 

 

 

 

 

    

June 30,

    

December 31,

Number of non-vested restricted share units as at

 

2019

 

2018

Restricted share units without market performance conditions

 

  

 

  

Restricted share units with only service conditions

 

2,920,895

 

3,037,881

Notional subset affected by total customer connections performance condition

 

159,264

 

155,639

 

 

3,080,159

 

3,193,520

Restricted share units with market performance conditions

 

  

 

  

Notional subset affected by relative total shareholder return performance condition

 

477,791

 

466,917

 

 

3,557,950

 

3,660,437

 

The following table presents a summary of the activity related to TELUS Corporation restricted share units without market performance conditions.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Three months

 

Six months

 

 

 

 

 

 

Weighted

 

 

 

 

 

Weighted

 

 

Number of restricted

 

average

 

Number of restricted

 

average

 

 

share units 1

 

grant-date

 

share units 1

 

grant-date

Periods ended June 30, 2019

    

Non-vested

    

Vested

    

fair value

    

Non-vested

    

Vested

    

fair value

Outstanding, beginning of period

 

  

 

  

 

 

  

 

  

 

  

 

 

  

Non-vested

 

3,096,260

 

 —

 

$

44.86

 

3,193,520

 

 —

 

$

44.85

Vested

 

 —

 

6,472

 

$

44.45

 

 —

 

63,383

 

$

44.89

Issued

 

  

 

  

 

 

  

 

  

 

  

 

 

  

Initial award 2

 

 —

 

 —

 

$

 —

 

2,222

 

 —

 

$

45.03

In lieu of dividends

 

34,109

 

68

 

$

49.31

 

73,189

 

148

 

$

47.02

Vested

 

(9,513)

 

9,513

 

$

44.64

 

(104,800)

 

104,800

 

$

43.98

Settled in cash

 

 —

 

(9,900)

 

$

44.63

 

 —

 

(162,178)

 

$

44.02

Forfeited and cancelled

 

(40,697)

 

 —

 

$

44.89

 

(83,972)

 

 —

 

$

44.87

Outstanding, end of period

 

  

 

  

 

 

 

 

  

 

  

 

 

  

Non-vested

 

3,080,159

 

 —

 

$

44.86

 

3,080,159

 

 —

 

$

44.86

Vested

 

 —

 

6,153

 

$

44.47

 

 —

 

6,153

 

$

44.47


(1)

Excluding the notional subset of restricted share units affected by the relative total shareholder return performance condition.

(2)

Awards in 2019 are largely expected to be made during the three-month period ending September 30, 2019.

With respect to certain issuances of TELUS Corporation restricted share units, we have entered into cash-settled equity forward agreements that fix our cost; that information, as well as a schedule of non-vested TELUS Corporation restricted share units outstanding as at June 30, 2019, is set out in the following table.

 

 

 

 

 

 

 

 

 

 

 

 

    

Number of

    

 

 

    

Number of

    

Total number of

 

 

fixed-cost

 

Our fixed cost

 

variable-cost

 

non-vested

 

 

restricted

 

per restricted

 

restricted share

 

restricted share

Vesting in years ending December 31

 

share units

 

share unit

 

units

 

units 1

2019

 

1,439,418

 

$

45.53

 

130,211

 

1,569,629

2020

 

1,369,272

 

$

48.71

 

350,364

 

1,719,636

 

 

2,808,690

 

 

 

 

480,575

 

3,289,265


(1)

Excluding the notional subset of restricted share units affected by the relative total shareholder return performance condition vesting in the years ending December 31, 2019.

TELUS International (Cda) Inc. restricted share units  
share-based compensation  
Disclosure of restricted stocks units

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Three months

 

Six months

 

 

US$ denominated

 

Canadian $ denominated

 

US$ denominated

 

Canadian $ denominated

 

  

Number of

  

Weighted

  

Number of

  

Weighted

   

Number of

  

Weighted

  

Number of

  

Weighted

 

 

non-vested

 

average

 

vested

 

average

 

non-vested

 

average

 

vested

 

average

 

 

restricted

 

grant-date

 

restricted

 

grant-date

 

restricted

 

grant-date

 

restricted

 

grant-date

Periods ended June 30, 2019

 

share units

 

fair value

 

share units

 

fair value

 

share units

 

fair value

 

share units

 

fair value

Outstanding, beginning of period

    

 

    

 

 

    

 

    

 

 

 

 

    

 

 

    

 

    

 

 

Non-vested

 

554,625

 

US$

25.67

 

 —

 

$

 —

 

561,712

 

US$

25.68

 

 —

 

$

 —

Vested

 

 —

 

US$

 —

 

 —

 

$

 —

 

 —

 

US$

 —

 

32,299

 

$

21.36

Issued

 

92,355

 

US$

27.81

 

 —

 

$

 —

 

92,355

 

US$

27.81

 

 —

 

$

 —

Exercised

 

 —

 

US$

 —

 

 —

 

$

 —

 

 —

 

US$

 —

 

(32,299)

 

$

21.36

Forfeited and cancelled

 

(1,387)

 

US$

26.34

 

 —

 

$

 —

 

(8,474)

 

US$

26.51

 

 —

 

$

 —

Outstanding, end of period

 

645,593

 

US$

25.98

 

 —

 

$

 —

 

645,593

 

US$

25.98

 

 —

 

$

 —

 

TELUS Corporation share options  
share-based compensation  
Disclosure of stock options

 

 

 

 

 

 

 

 

 

 

 

 

 

Three months

 

Six months

 

 

Number of

 

Weighted

 

Number of

 

Weighted

 

 

share

 

average share

 

share

 

average share

Periods ended June 30, 2019

    

options

    

option price

    

options

    

option price

Outstanding, beginning of period

 

196,800

 

$

29.21

 

326,164

 

$

29.22

Exercised 1

 

(191,822)

 

$

29.17

 

(320,958)

 

$

29.20

Forfeited

 

(228)

 

$

29.18

 

(456)

 

$

29.18

Expired

 

(2,260)

 

$

29.18

 

(2,260)

 

$

29.18

Outstanding, end of period 2

 

2,490

 

$

31.69

 

2,490

 

$

31.69


(1)

The total intrinsic value of share option awards exercised for the three-month and six-month periods ended June 30, 2019, was $4 million and $6 million, respectively, reflecting weighted average prices at the dates of exercise of $49.59 per share and $48.89 per share, respectively. The difference between the number of share options exercised and the number of Common Shares issued (as reflected in the Consolidated statements of changes in owners’ equity) is the effect of our choosing to settle share option award exercises using the net-equity settlement feature.

(2)

All outstanding TELUS Corporation share options are vested, their price is $31.69 per share and their weighted average remaining contractual life is 0.1 year.

TELUS International (Cda) Inc. share options  
share-based compensation  
Disclosure of stock options

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Three months

 

Six months

 

 

US$ denominated

 

Canadian $ denominated

 

US$ denominated

 

Canadian $ denominated

 

 

 

 

Weighted

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Number of

 

average

 

Number of

 

 

 

 

Number of

 

Weighted

 

Number of

 

Share

 

 

share

 

share

 

share

 

Share

 

share

 

average share

 

share

 

option

Periods ended June 30, 2019

    

options

    

option price 1

    

options

    

option price 2

    

options

    

option price 1

    

options

    

price 2

Outstanding, beginning and end of period

 

858,735

 

US$

29.83

 

53,832

 

$

21.36

 

858,735

 

US$

29.83

 

53,832

 

$

21.36


(1)

The range of share option prices is US $21.90 – US $40.26 per TELUS International (Cda) Inc. equity share and the weighted average remaining contractual life is 7.9 years.

(2)

The weighted average remaining contractual life is 7.1 years.