ASC 505 and 718 (Formerly FAS 123R) and CapMx

Corporate Equity Management via CapMx®

Equity-tracking software applications enable you to create one record of securities expense that can be shared among management, lawyers, investors and auditors.

SVB Analytics provides an industry-leading, on demand corporate equity management solution for private companies — CapMx® — through its eProsper unit. Today, more than 1,400 private, venture-backed companies benefit from CapMx with corporate equity management, reporting and ASC 505 and 718 (formerly FAS 123R) accounting in one software package. CapMx is a Web-based solution and is offered as an annual subscription.

Manage your capital structure information with CapMx features and capabilities:

• Tracking and management of stock options, restricted stock awards, common and preferred stock, convertible debt and warrants
• Capitalization management and modeling tools
• Stock option valuation and expensing (ASC 505 and 718)
• Electronic delivery of stock option grants
• Automated accounting entries to reflect corporate equity ownership transactions
• Web-based technology

For More Information
Contact eProsper or visit www.eprosper.com.

Stock Options and Warrants as Compensation (ASC 505 and 718)
The Financial Accounting Standards Board Accounting Standards Codification 505 and 718 (ASC 505 and 718, formerly FAS 123R) has changed the earnings of many companies that must now reflect a compensation expense related to the granting of stock options and similar equity-based compensation plans. ASC 505 and 718 requires companies to expense their share-based compensation and reflect it on their income statements. Given its length and complexity, the Statement poses a considerable challenge to fast-moving startup companies as well as established private companies that need to add a new expense to their income statements.

SVB Analytics is a non-bank affiliate of Silicon Valley Bank. EProsper is a majority-owned subsidiary of SVB Analytics and a non-bank affiliate of Silicon Valley Bank. Products and services offered by SVB Analytics and eProsper are not insured by the FDIC or any other Federal Government Agency and are not guaranteed by Silicon Valley Bank or its affiliates. Silicon Valley Bank is a member of the FDIC and the Federal Reserve System and it is the California bank subsidiary of SVB Financial Group, which is also a member of the Federal Reserve System. SVB analytics and eProsper do not provide tax or legal advice. Please consult your tax or legal advisors for such guidance.