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Long-Term Compensation Plan and Stock Based Compensation | 9 Months Ended
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Sep. 30, 2018
Long-Term Compensation Plan and Stock Based Compensation |
Long-Term Compensation Plan and Stock Based Compensation | Note 9 – Long-Term Compensation Plan and Stock Based Compensation (sharecounts in thousands) Under the OneSpan Inc. 2009 Equity Incentive Plan, formerly known as the “VASCO Data Security International, Inc. 2009 Equity Incentive Plan” (“2009 Equity Incentive Plan”), we awarded 324 shares of restricted stock in the first quarter of 2018 consisting of 1 61 unissued shares subject to future performance criteria and 1 63 issued time-based shares. The market value of the 163 issued restricted shares was $2.3 million at the date of grant, and is being amortized over the vesting period of one to four years. The market value of the 161 unissued shares subject to performance criteria was $2.3 million at the date of grant, and is being amortized over the vesting period of three years. No shares were issued during the second quarter of 2018. During the third quarter of 2018, we awarded 69 shares of restricted stock consisting of 35 unissued shares subject to future performance criteria and 34 issued time-based shares. The market value of the 34 issued restricted shares was $0.6 million at the date of grant, and is being amortized over the vesting period of one to four years. The market value of the 35 unissued shares subject to performance criteria was $0.6 million at the date of grant, and is being amortized over the vesting period of three years. The following table details long-term compensation plan and stock-based compensation expense for the three and nine months ended September 30, 2018 and 2017:
|  | Three months ended |  | Nine months ended |
|  | September 30, |  | September 30, |
|  | 2018 |  | 2017 |  | 2018 |  | 2017 |
|  | (in thousands) |  | (in thousands) |
Restricted stock |  | $ | 1,107 |  | $ | 825 |  | $ | 2,916 |  | $ | 1,901 |
Long-term compensation plan |  |  | 526 |  |  | 442 |  |  | 1,467 |  |  | 1,298 |
Total compensation |  | $ | 1,633 |  | $ | 1,267 |  | $ | 4,383 |  | $ | 3,199 |

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- Definition The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -URI http://asc.fasb.org/topic&trid=2228938 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 50 -URI http://asc.fasb.org/subtopic&trid=2208855 + Details
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