text: Unrecognized stock-based compensation expense at December 31, 
  2013 related to stock-option plans was $11 million (2012 – 
  $11 million), and will be recorded in net income over the next four 
  years as the options vest. 
  Compensation expense related to the employee share accumulation 
  plan was $30 million in 2013 (2012 – $26 million), which we included 
  in employee salaries and benefits. 
  
  **Hedging of Stock-Based Compensation**
  We entered into Equity Derivatives to hedge a portion of our stock- 
  based compensation expense in 2013 (see note 20) and recognized a 
  $8 million loss 
  these 
  derivatives. 
  
  **Restricted Share Units**
  
  *RSU Plan*
  The RSU plan allows employees, officers and directors to participate in 
  the growth and development of Rogers. Under the terms of the plan, 
  RSUs are issued to the participant and the units issued cliff vest over a 
  period of up to three years from the grant date. 
  
  in stock-based compensation expense for 
  
  **Assumptions**
  Significant management estimates are used to determine the fair value 
  of stock options, RSUs and DSUs. The table below shows the weighted- 
  average fair value of stock options granted during the years ended 
  December 31, 2013 and 2012, and the principal assumptions used in 
  applying the Black-Scholes model for non performance-based options 
  and trinomial option pricing models for performance-based options to 
  determine their fair value at grant date: 