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Equity | 3 Months Ended
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Mar. 31, 2024
Equity [Abstract] |
Equity | (6) Equity Common Stock There was no common stock activity during the three months ended March 31, 2024 and 2023, except as described in Incentive Equity Awards below. Incentive Equity Awards The following table summarizes the aggregate number of stock options and restricted stock units, or RSUs, outstanding under the Amarin Corporation plc 2020 Stock Incentive Plan, or the 2020 Plan, as of March 31, 2024:
| March 31, 2024 |
Outstanding stock options |  | 29,492,168 |
% of outstanding shares on a fully-diluted basis |  | 6 | %
Outstanding RSUs |  | 14,827,995 |
% of outstanding shares on a fully-diluted basis |  | 3 | %
The following table represents equity awards activity during the three months ended March 31, 2024 and 2023:
| Three months ended March 31, |
| 2024 |  |  | 2023 |
Common shares issued for stock option exercises |  | 9,500 |  |  |  | 1,232,263 |
Gross and net proceeds from stock option exercises | $ | 10,260 |  |  | $ | 1,871,758 |
Common shares issued in settlement of vested RSUs |  | 2,651,407 |  |  |  | 2,270,674 |
Shares retained for settlement of employee tax obligations ─ RSUs |  | 990,070 |  |  |  | 716,438 |
Common shares issued in settlement of vested Performance-based RSUs (1) |  | 468,230 |  |  |  | 244,274 |
Shares retained for settlement of employee tax obligations ─ Performance-based RSUs |  | 227,380 |  |  |  | 111,085 |
(1) Performance-based RSUs vested in connection with the achievement of certain performance conditions during the year. In February 2024, the Company granted a total of 6,800,500 RSUs and 2,662,000 stock options to employees under the 2020 Plan. The RSUs vest annually over a three-year period and the stock options vest quarterly over a four-year period with a one-year cliff vesting. In February 2023, the Company granted a total of 7,775,850 RSUs and 4,297,500 stock options to employees under the 2020 Plan. The RSUs vest annually over a three-year period and the stock options vest quarterly over a four-year period with a one-year cliff vesting. Also in February 2023, the Company granted a total of 1,368,800 RSUs to employees under the 2020 Plan that vest upon the achievement of specified sales and operational performance conditions.

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