Stock-Based Compensation

NOTE 12. Stock-Based Compensation
Three months ended Six months ended
June 30, June 30,
(Millions, except per share amounts) 2009   2008 2009   2008
Cost of sales   $ 9   $ 17   $ 24   $ 26  
Selling, general and administrative expenses 33 47 86 73
Research, development and related expenses   7   15   22   23  
       
Operating Income (Loss)   $ (49 ) $ (79 ) $ (132 ) $ (122 )
Income tax benefits   $ 15   $ 34   $ 43   $ 51  
       
Net Income (Loss) attributable to 3M   $ (34 ) $ (45 ) $ (89 ) $ (71 )
       
Earnings per share impact attributable to My Companycommon shareholders -  diluted   $ (0.05 ) $ (0.06 ) $ (0.13 ) $ (0.10 )
The following table summarizes stock option activity during the six months ended June 30, 2009:
Remaining Aggregate
Number of Exercise Contractual Intrinsic Value
Stock Options Options Price* Life* (months) (millions)
Under option –                  
January 1 75,452,722 $ 71.96
Granted                   
Annual 6,649,672 53.93
Progressive (Reload)   4,678   50.83          
Exercised (3,817,239 ) 47.37
Canceled   (782,977 ) 72.38          
June 30 77,506,856 $ 71.62 63 $ 121
Options exercisable                  
June 30 65,576,834 $ 72.75 54 $ 80
For the 2009 annual stock option grant, the weighted average fair value at the date of grant was calculated using the Black-Scholes option-pricing model and the assumptions that follow.
Annual
Stock Option Assumptions 2009
Exercise price   $ 54.11  
Risk-free interest rate 2.2 %
Dividend yield   2.3 %
Expected volatility 30.3 %
Expected life (months)   71  
Black-Scholes fair value $ 13
Restricted Stock and Number of Grant Date
Restricted Stock Units Awards Fair Value*
Nonvested balance –           
As of January 1 2,957,538 $ 77.41
Granted          
Annual 1,151,093 53.89
Other   501,436   53.96  
Vested (98,633 ) 53.57
Forfeited   (69,858 ) 74.86  
As of June 30 4,441,576 $ 69.24