XML 57 R27.htm IDEA: XBRL DOCUMENT v2.4.0.6

STOCK-BASED COMPENSATION (Tables)

6 Months Ended

Jun. 30, 2012

STOCK-BASED COMPENSATION

Schedule of principal assumptions used in applying the Black-Scholes option pricing model for the awards

		Three Months Ended				Six Months Ended
		June 30, 2012		June 30, 2011		June 30, 2012		June 30, 2011
Risk-free interest rate		—		—		0.97%		2.33% to 3.09%
Dividend yield		—		—		n/a		n/a
Volatility factor of the expected market price of common stock		—		—		75%		90% to 99%
Weighted-average expected life of option		—		—		6.0 years		6.6 years
Weighted-average grant date fair value		—		—		$3.80		$5.31

Nevada Pacific Gold Ltd.

Stock options outstanding and exercisable

Summary of information about stock options outstanding and exercisable

Options Outstanding

Options Exercisable

Weighted

Weighted

Weighted

Average

Weighted

Average

Average

Remaining

Average

Remaining

Range of

Number

Exercise

Contractual

Number

Exercise

Contractual

Exercise Price

Outstanding

Price

Life (Years)

Exercisable

Price

Life (Years)

C$0.00-C$5.00

271,543

C$

4.54

3.76

271,543

C$

4.54

3.76

C$5.01-C$6.70

123,050

C$

5.96

2.51

123,050

C$

5.96

2.51

Minera Andes

Stock options outstanding and exercisable

Summary of information about stock options outstanding and exercisable

Options Outstanding

Options Exercisable

Weighted

Weighted

Weighted

Average

Weighted

Average

Average

Remaining

Average

Remaining

Range of

Number

Exercise

Contractual

Number

Exercise

Contractual

Exercise Price

Outstanding

Price

Life (Years)

Exercisable

Price

Life (Years)

C$0.00-C$2.22

310,500

C$

1.61

1.60

297,000

C$

1.62

1.57

C$2.23-C$3.02

525,150

C$

2.40

2.56

377,101

C$

2.45

2.44

McEwen Mining

Stock options outstanding and exercisable

Summary of information about stock options outstanding and exercisable

		Options Outstanding							Options Exercisable
							Weighted							Weighted
				Weighted			Average				Weighted			Average
				Average			Remaining				Average			Remaining
Range of		Number		Exercise			Contractual		Number		Exercise			Contractual
Exercise Price		Outstanding		Price			Life (Years)		Exercisable		Price			Life (Years)
$0.00-$2.00		1,389,000		$	1.07		6.43		1,389,000		$	1.07		6.43
$2.01-$4.00		1,054,000		$	2.57		6.33		847,334		$	2.59		6.02
$4.01-$6.00		366,500		$	5.66		8.75		66,500		$	5.01		4.95
$6.01-$8.31		925,166		$	7.20		8.32		363,830		$	7.35		7.72

X

- Details

Name:	us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of option exercise prices, by grouped ranges, including the upper and lower limits of the price range, the number of shares under option, weighted average exercise price and remaining contractual option terms.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph 64

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph A240

-Subparagraph f

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name:	us-gaap_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (f)(2)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name:	us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Details

Name:	us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLineItems
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration