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RUTHERFORD JEFFREY L

Disclosed activity across 2 companies

Tapewire entity
117211
SEC CIK
0001215177

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Reported relationships

Latest disclosed role at each company.

CompanyLast reported asReport datePublished
DIEBOLD NIXDORF, IncDBD · Entity 4421EVP and CFOFebruary 05, 2023February 07, 2023

Disclosed balances

About these balances

Latest available filing per company, not a reconstructed current portfolio. Matching sequences show the last reported balance with all source rows expandable; grouping alone does not establish account ownership. Do not add unresolved positions together. Filings may omit unchanged positions, and amendments may correct only part of an older disclosure. Jointly reported shares are not necessarily this owner's personal holdings.

DIEBOLD NIXDORF, Inc

Report date February 05, 2023 · Filed February 07, 2023

Security / awardOwnership accountDisclosed shares / unitsDisclosure context
Common SharesSEC Table I · non-derivativeDirect437,183 Reported balance After 2023-02-05 transaction · row 1 Account or security details depend on footnotes; rows are not merged.
1 source row

Row 1 · 2023-02-05 · Tax withholding · Disposed 5,193 · Balance 437,183

F1: Shares withheld pursuant to exercise of tax withholding right under the 2017 Equity and Performance Incentive Plan - Restricted Share Award

F2: Number includes restricted stock units.

Non-Qualified Stock OptionSEC Table II · derivative / convertible security · Conversion / exercise price $4.08 · Expires 2029-01-29Direct68,572 Reported balance Holding disclosure · report date 2023-02-05 · row 2 Instrument identity requires review; Table II rows are not merged.
1 source row

Row 2 · Balance 68,572

F3: Granted under the 2017 Equity and Performance Incentive Plan; option is generally exercisable in annual increments of 1/3, 1/3, 1/3 beginning one year from the date of grant.

Non-Qualified Stock OptionSEC Table II · derivative / convertible security · Conversion / exercise price $11.96 · Expires 2030-01-30Direct18,898 Reported balance Holding disclosure · report date 2023-02-05 · row 3 Instrument identity requires review; Table II rows are not merged.
1 source row

Row 3 · Balance 18,898

F3: Granted under the 2017 Equity and Performance Incentive Plan; option is generally exercisable in annual increments of 1/3, 1/3, 1/3 beginning one year from the date of grant.

Filing footnotes · ownership attribution and instrument terms

F1: Shares withheld pursuant to exercise of tax withholding right under the 2017 Equity and Performance Incentive Plan - Restricted Share Award

F2: Number includes restricted stock units.

F3: Granted under the 2017 Equity and Performance Incentive Plan; option is generally exercisable in annual increments of 1/3, 1/3, 1/3 beginning one year from the date of grant.

Past disclosures · reporting ended (1)

No longer tracked through insider filings. These historical balances do not imply present ownership or a zero position.

EDGEWATER TECHNOLOGY INC/DE/

Report date November 01, 2018 · Filed November 05, 2018

Section 16 reporting ended · disclosed 2018-11-05. Current position is not established by this disclosure.

Security / awardOwnership accountDisclosed shares / unitsDisclosure context
Common StockSEC Table I · non-derivativeDirect0 Reported balance After 2018-11-01 transaction · row 1
1 source row

Row 1 · 2018-11-01 · Disposition to issuer · Disposed 70,000 · Balance 0

F1: On November 1, 2018, Edgewater Technology, Inc. (the "Company"), Alithya Group inc. ("New Alithya") and 9374-8572 Delaware Inc., a newly-formed wholly-owned Delaware subsidiary of New Alithya ("U.S. Merger Sub") consummated a transaction under an arrangement agreement (the "Arrangement Agreement") pursuant to which the Company was acquired by New Alithya. Under the terms of the Arrangement Agreement, U.S. Merger Submerged with and into the Company, with the Company as the surviving corporation in the merger (the "Merger") and wholly owned subsidiary of New Alithya. At the effective time of the Merger, each share of the Company's Common Stock was cancelled and converted into the right to receive 1.1918 common shares in the share capital of New Alithya (rounded up to the nearest whole share).

Stock OptionsSEC Table II · derivative / convertible security · Conversion / exercise price $6.45 · Expires 2022-02-16Direct0 Reported balance After 2018-11-01 transaction · row 2 Instrument identity requires review; Table II rows are not merged.
1 source row

Row 2 · 2018-11-01 · Disposition to issuer · Disposed 20,000 · Balance 0

F2: These stock options were assumed by New Alithya in the Merger and each share of Common Stock of the Company subject to the option was converted into the option to purchase 1.1918 common shares in the capital of New Alithya for an exercise price equal to the listed exercise price per share, divided by 1.1918, with the same terms and conditions as the original Company stock options.

Filing footnotes · ownership attribution and instrument terms

F1: On November 1, 2018, Edgewater Technology, Inc. (the "Company"), Alithya Group inc. ("New Alithya") and 9374-8572 Delaware Inc., a newly-formed wholly-owned Delaware subsidiary of New Alithya ("U.S. Merger Sub") consummated a transaction under an arrangement agreement (the "Arrangement Agreement") pursuant to which the Company was acquired by New Alithya. Under the terms of the Arrangement Agreement, U.S. Merger Submerged with and into the Company, with the Company as the surviving corporation in the merger (the "Merger") and wholly owned subsidiary of New Alithya. At the effective time of the Merger, each share of the Company's Common Stock was cancelled and converted into the right to receive 1.1918 common shares in the share capital of New Alithya (rounded up to the nearest whole share).

F2: These stock options were assumed by New Alithya in the Merger and each share of Common Stock of the Company subject to the option was converted into the option to purchase 1.1918 common shares in the capital of New Alithya for an exercise price equal to the listed exercise price per share, divided by 1.1918, with the same terms and conditions as the original Company stock options.

Transaction history

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Purchases/sales include open-market and private transactions. Plan disclosure applies to the filing; individual rows may differ. “Not disclosed” is not “unplanned.”

The cutoff filters transaction history only. Company summaries and owner relationships show the latest available disclosures. Parser corrections can improve historical records.

Transaction dateCompanyActivity / securityShares / unitsReported priceReported valueDetails
February 05, 2023 Filed Feb 7, 2023 21:52 UTC DIEBOLD NIXDORF, Inc DBD · Entity 4421 Tax withholdingCommon Shares 5,193 $2.55 $13,242.15
Disclosure

SEC source: 0000028823-23-000035 · wf-form4_167580675179341.xml · nonDerivative · entry 1

RUTHERFORD JEFFREY L · CIK 0001215177 · EVP and CFO

10b5-1 filing: Not disclosed

Ownership: Direct

Disclosed balance after: 437,183

F1 · shares: Shares withheld pursuant to exercise of tax withholding right under the 2017 Equity and Performance Incentive Plan - Restricted Share Award

F2 · balance_after: Number includes restricted stock units.

Read SEC document
January 30, 2023 Filed Feb 1, 2023 23:02 UTC DIEBOLD NIXDORF, Inc DBD · Entity 4421 Tax withholdingCommon Shares 4,964 $2.30 $11,417.20
Disclosure

SEC source: 0000028823-23-000015 · wf-form4_167529255115220.xml · nonDerivative · entry 1

RUTHERFORD JEFFREY L · CIK 0001215177 · EVP and CFO

10b5-1 filing: Not disclosed

Ownership: Direct

Disclosed balance after: 442,376

F1 · kind: Shares withheld pursuant to exercise of tax withholding right under the 2017 Equity and Performance Incentive Plan - Restricted Share Award

F2 · balance_after: Number includes restricted stock units.

Read SEC document
May 13, 2022 Filed May 13, 2022 16:25 UTC DIEBOLD NIXDORF, Inc DBD · Entity 4421 PurchaseCommon Shares 14,784 $3.40 $50,295.17
Disclosure

SEC source: 0000028823-22-000107 · wf-form4_165245910543827.xml · nonDerivative · entry 1

RUTHERFORD JEFFREY L · CIK 0001215177 · EVP and CFO

10b5-1 filing: Not disclosed

Ownership: Direct

Disclosed balance after: 447,340

F1 · balance_after: Number includes restricted stock units.

Read SEC document
May 12, 2022 Filed May 12, 2022 17:29 UTC DIEBOLD NIXDORF, Inc DBD · Entity 4421 PurchaseCommon Shares 19,413 $2.81 $54,474.82
Disclosure

SEC source: 0000028823-22-000101 · wf-form4_165237653603150.xml · nonDerivative · entry 1

RUTHERFORD JEFFREY L · CIK 0001215177 · EVP and CFO

10b5-1 filing: Not disclosed

Ownership: Direct

Disclosed balance after: 432,556

F1 · balance_after: Number includes restricted stock units.

Read SEC document
March 08, 2022 Filed Mar 10, 2022 21:29 UTC DIEBOLD NIXDORF, Inc DBD · Entity 4421 GrantCommon Shares 185,383 $0.00 $0.00
Disclosure

SEC source: 0000028823-22-000051 · wf-form4_164694775170805.xml · nonDerivative · entry 1

RUTHERFORD JEFFREY L · CIK 0001215177 · EVP and CFO

10b5-1 filing: Not disclosed

Ownership: Direct

Disclosed balance after: 413,143

F1 · shares: Award of restricted stock units; each restricted stock unit represents a contingent right to receive one share of Diebold Nixdorf, Incorporated common stock.

F2 · balance_after: Number includes restricted stock units.

Read SEC document
February 05, 2022 Filed Feb 9, 2022 02:13 UTC DIEBOLD NIXDORF, Inc DBD · Entity 4421 Tax withholdingCommon Shares 4,410 $8.25 $36,382.50
Disclosure

SEC source: 0000028823-22-000027 · wf-form4_164437280104816.xml · nonDerivative · entry 1

RUTHERFORD JEFFREY L · CIK 0001215177 · EVP and CFO

10b5-1 filing: Not disclosed

Ownership: Direct

Disclosed balance after: 227,760

F1 · shares: Shares withheld pursuant to exercise of tax withholding right under the 2017 Equity and Performance Incentive Plan - Restricted Share Award

F2 · balance_after: Number includes restricted stock units.

Read SEC document
January 30, 2022 Filed Jan 31, 2022 21:44 UTC DIEBOLD NIXDORF, Inc DBD · Entity 4421 Tax withholdingCommon Shares 4,216 $8.80 $37,100.80
Disclosure

SEC source: 0000028823-22-000010 · wf-form4_164366547521223.xml · nonDerivative · entry 2

RUTHERFORD JEFFREY L · CIK 0001215177 · EVP and CFO

10b5-1 filing: Not disclosed

Ownership: Direct

Disclosed balance after: 232,170

F1 · shares: Shares withheld pursuant to exercise of tax withholding right under the 2017 Equity and Performance Incentive Plan - Restricted Share Award

F2 · balance_after: Number includes restricted stock units.

Read SEC document
January 29, 2022 Filed Jan 31, 2022 21:44 UTC DIEBOLD NIXDORF, Inc DBD · Entity 4421 Tax withholdingCommon Shares 14,078 $8.80 $123,886.40
Disclosure

SEC source: 0000028823-22-000010 · wf-form4_164366547521223.xml · nonDerivative · entry 1

RUTHERFORD JEFFREY L · CIK 0001215177 · EVP and CFO

10b5-1 filing: Not disclosed

Ownership: Direct

Disclosed balance after: 236,386

F1 · shares: Shares withheld pursuant to exercise of tax withholding right under the 2017 Equity and Performance Incentive Plan - Restricted Share Award

F2 · balance_after: Number includes restricted stock units.

Read SEC document
February 05, 2021 Filed Feb 8, 2021 21:45 UTC DIEBOLD NIXDORF, Inc DBD · Entity 4421 GrantCommon Shares 44,316 $0.00 $0.00
Disclosure

SEC source: 0000028823-21-000044 · wf-form4_161282073988543.xml · nonDerivative · entry 1

RUTHERFORD JEFFREY L · CIK 0001215177 · SVP and CFO

10b5-1 filing: Not disclosed

Ownership: Direct

Disclosed balance after: 250,464

F1 · shares: Award of restricted stock units; each restricted stock unit represents a contingent right to receive one share of Diebold Nixdorf, Incorporated common stock.

F2 · balance_after: Number includes restricted stock units.

Read SEC document
January 30, 2021 Filed Feb 3, 2021 22:23 UTC DIEBOLD NIXDORF, Inc DBD · Entity 4421 Tax withholdingCommon Shares 6,334 $13.66 $86,522.44
Disclosure

SEC source: 0000028823-21-000032 · wf-form4_161239095509317.xml · nonDerivative · entry 1

RUTHERFORD JEFFREY L · CIK 0001215177 · SVP and CFO

10b5-1 filing: Not disclosed

Ownership: Direct

Disclosed balance after: 206,148

F1 · shares: Shares withheld pursuant to exercise of tax withholding right under the 2017 Equity and Performance Incentive Plan - Restricted Share Award

F2 · balance_after: Number includes restricted stock units.

Read SEC document
January 29, 2021 Filed Feb 2, 2021 23:26 UTC DIEBOLD NIXDORF, Inc DBD · Entity 4421 Tax withholdingCommon Shares 20,661 $13.66 $282,229.26
Disclosure

SEC source: 0000028823-21-000007 · wf-form4_161230836310675.xml · nonDerivative · entry 1

RUTHERFORD JEFFREY L · CIK 0001215177 · SVP and CFO

10b5-1 filing: Not disclosed

Ownership: Direct

Disclosed balance after: 212,482

F1 · shares: Shares withheld pursuant to exercise of tax withholding right under the 2017 Equity and Performance Incentive Plan - Restricted Share Award

F2 · balance_after: Number includes restricted stock units.

Read SEC document
March 05, 2020 Filed Mar 6, 2020 21:31 UTC DIEBOLD NIXDORF, Inc DBD · Entity 4421 PurchaseCommon Shares 10,000 $6.36 $63,610.00
Disclosure

SEC source: 0000028823-20-000062 · wf-form4_158353028060263.xml · nonDerivative · entry 1

RUTHERFORD JEFFREY L · CIK 0001215177 · SVP and CFO

10b5-1 filing: Not disclosed

Ownership: Direct

Disclosed balance after: 233,143

F1 · balance_after: Number includes restricted stock units.

Read SEC document
January 30, 2020 Filed Feb 3, 2020 21:59 UTC DIEBOLD NIXDORF, Inc DBD · Entity 4421 GrantNon-Qualified Stock Option · Derivative 18,898 $0.00 Strike: $11.96 $0.00
Disclosure

SEC source: 0000028823-20-000026 · wf-form4_158076713680846.xml · derivative · entry 3

RUTHERFORD JEFFREY L · CIK 0001215177 · SVP and CFO

10b5-1 filing: Not disclosed

Ownership: Direct

Disclosed balance after: 18,898

Underlying: Common Shares · 18,898 shares

Expires 2030-01-30

F3 · security: Granted under the 2017 Equity and Performance Incentive Plan; option is generally exercisable in annual increments of 1/3, 1/3, 1/3 beginning one year from the date of grant.

Read SEC document
January 30, 2020 Filed Feb 3, 2020 21:59 UTC DIEBOLD NIXDORF, Inc DBD · Entity 4421 GrantCommon Shares 42,366 $0.00 $0.00
Disclosure

SEC source: 0000028823-20-000026 · wf-form4_158076713680846.xml · nonDerivative · entry 1

RUTHERFORD JEFFREY L · CIK 0001215177 · SVP and CFO

10b5-1 filing: Not disclosed

Ownership: Direct

Disclosed balance after: 223,143

F1 · shares: Award of restricted stock units; each restricted stock unit represents a contingent right to receive one share of Diebold Nixdorf, Incorporated common stock.

F2 · balance_after: Number includes restricted stock units.

Read SEC document
January 29, 2020 Filed Jan 31, 2020 21:40 UTC DIEBOLD NIXDORF, Inc DBD · Entity 4421 Tax withholdingCommon Shares 13,901 $11.45 $159,166.45
Disclosure

SEC source: 0000028823-20-000012 · wf-form4_158050679698552.xml · nonDerivative · entry 1

RUTHERFORD JEFFREY L · CIK 0001215177 · SVP and CFO

10b5-1 filing: Not disclosed

Ownership: Direct

Disclosed balance after: 180,777

F1 · shares: Shares withheld pursuant to exercise of tax withholding right under the 2017 Equity and Performance Incentive Plan - Restricted Share Award

F2 · balance_after: Number includes restricted stock units.

Read SEC document
November 01, 2019 Filed Nov 4, 2019 17:04 UTC DIEBOLD NIXDORF, Inc DBD · Entity 4421 GrantCommon Shares 1,000 $7.60 $7,598.70
Disclosure

SEC source: 0000028823-19-000192 · wf-form4_157288706876519.xml · nonDerivative · entry 3

RUTHERFORD JEFFREY L · CIK 0001215177 · SVP and CFO

10b5-1 filing: Not disclosed

Ownership: Direct

Disclosed balance after: 194,678

F1 · balance_after: Number includes restricted stock units.

Read SEC document
November 01, 2019 Filed Nov 4, 2019 17:04 UTC DIEBOLD NIXDORF, Inc DBD · Entity 4421 GrantCommon Shares 28,000 $7.64 $214,012.40
Disclosure

SEC source: 0000028823-19-000192 · wf-form4_157288706876519.xml · nonDerivative · entry 2

RUTHERFORD JEFFREY L · CIK 0001215177 · SVP and CFO

10b5-1 filing: Not disclosed

Ownership: Direct

Disclosed balance after: 193,678

F1 · balance_after: Number includes restricted stock units.

Read SEC document
November 01, 2019 Filed Nov 4, 2019 17:04 UTC DIEBOLD NIXDORF, Inc DBD · Entity 4421 PurchaseCommon Shares 600 $7.34 $4,403.52
Disclosure

SEC source: 0000028823-19-000192 · wf-form4_157288706876519.xml · nonDerivative · entry 1

RUTHERFORD JEFFREY L · CIK 0001215177 · SVP and CFO

10b5-1 filing: Not disclosed

Ownership: Direct

Disclosed balance after: 165,678

F1 · balance_after: Number includes restricted stock units.

Read SEC document
May 02, 2019 Filed May 3, 2019 21:01 UTC DIEBOLD NIXDORF, Inc DBD · Entity 4421 PurchaseCommon Shares 10,000 $9.12 $91,190.00
Disclosure

SEC source: 0000028823-19-000131 · wf-form4_155691729940792.xml · nonDerivative · entry 1

RUTHERFORD JEFFREY L · CIK 0001215177 · SVP and CFO

10b5-1 filing: Not disclosed

Ownership: Direct

Disclosed balance after: 165,078

F1 · balance_after: Number includes restricted stock units.

Read SEC document
March 13, 2019 Filed Mar 14, 2019 15:02 UTC DIEBOLD NIXDORF, Inc DBD · Entity 4421 PurchaseCommon Shares 19,100 $10.54 $201,270.07
Disclosure

SEC source: 0000028823-19-000081 · wf-form4_155257571893346.xml · nonDerivative · entry 1

RUTHERFORD JEFFREY L · CIK 0001215177 · SVP and CFO

10b5-1 filing: Not disclosed

Ownership: Direct

Disclosed balance after: 155,078

F1 · balance_after: Number includes restricted stock units.

Read SEC document
January 29, 2019 Filed Jan 31, 2019 21:40 UTC DIEBOLD NIXDORF, Inc DBD · Entity 4421 GrantNon-Qualified Stock Option · Derivative 68,572 $4.08 Strike: $4.08 $279,773.76
Disclosure

SEC source: 0000028823-19-000015 · wf-form4_154897084053775.xml · derivative · entry 2

RUTHERFORD JEFFREY L · CIK 0001215177 · SVP and CFO

10b5-1 filing: Not disclosed

Ownership: Direct

Disclosed balance after: 68,572

Underlying: Common Shares · 68,572 shares

Expires 2029-01-29

F3 · security: Granted under the 2017 Equity and Performance Incentive Plan; option is generally exercisable in annual increments of 1/3, 1/3, 1/3 beginning one year from the date of grant.

Read SEC document
January 29, 2019 Filed Jan 31, 2019 21:40 UTC DIEBOLD NIXDORF, Inc DBD · Entity 4421 GrantCommon Shares 135,978 $0.00 $0.00
Disclosure

SEC source: 0000028823-19-000015 · wf-form4_154897084053775.xml · nonDerivative · entry 1

RUTHERFORD JEFFREY L · CIK 0001215177 · SVP and CFO

10b5-1 filing: Not disclosed

Ownership: Direct

Disclosed balance after: 135,978

F1 · shares: Award of restricted stock units; each restricted stock unit represents a contingent right to receive one share of Diebold Nixdorf, Incorporated common stock.

F2 · balance_after: Number includes restricted stock units.

Read SEC document
November 01, 2018 Filed Nov 5, 2018 12:48 UTC EDGEWATER TECHNOLOGY INC/DE/ EDGW · Entity 162499 Disposition to issuerStock Options · Derivative 20,000 Not disclosed Strike: $6.45 Not disclosed
Disclosure

SEC source: 0000899243-18-028154 · doc4.xml · derivative · entry 2

RUTHERFORD JEFFREY L · CIK 0001215177 · Director · Interim President/Interim CEO

10b5-1 filing: Not disclosed

Ownership: Direct

Disclosed balance after: 0

Underlying: Common Stock · 20,000 shares

Expires 2022-02-16

F2 · security: These stock options were assumed by New Alithya in the Merger and each share of Common Stock of the Company subject to the option was converted into the option to purchase 1.1918 common shares in the capital of New Alithya for an exercise price equal to the listed exercise price per share, divided by 1.1918, with the same terms and conditions as the original Company stock options.

F2 · price: These stock options were assumed by New Alithya in the Merger and each share of Common Stock of the Company subject to the option was converted into the option to purchase 1.1918 common shares in the capital of New Alithya for an exercise price equal to the listed exercise price per share, divided by 1.1918, with the same terms and conditions as the original Company stock options.

Read SEC document
November 01, 2018 Filed Nov 5, 2018 12:48 UTC EDGEWATER TECHNOLOGY INC/DE/ EDGW · Entity 162499 Disposition to issuerCommon Stock 70,000 Not disclosed Not disclosed
Disclosure

SEC source: 0000899243-18-028154 · doc4.xml · nonDerivative · entry 1

RUTHERFORD JEFFREY L · CIK 0001215177 · Director · Interim President/Interim CEO

10b5-1 filing: Not disclosed

Ownership: Direct

Disclosed balance after: 0

F1 · price: On November 1, 2018, Edgewater Technology, Inc. (the "Company"), Alithya Group inc. ("New Alithya") and 9374-8572 Delaware Inc., a newly-formed wholly-owned Delaware subsidiary of New Alithya ("U.S. Merger Sub") consummated a transaction under an arrangement agreement (the "Arrangement Agreement") pursuant to which the Company was acquired by New Alithya. Under the terms of the Arrangement Agreement, U.S. Merger Submerged with and into the Company, with the Company as the surviving corporation in the merger (the "Merger") and wholly owned subsidiary of New Alithya. At the effective time of the Merger, each share of the Company's Common Stock was cancelled and converted into the right to receive 1.1918 common shares in the share capital of New Alithya (rounded up to the nearest whole share).

Read SEC document
September 18, 2018 Filed Sep 19, 2018 14:18 UTC EDGEWATER TECHNOLOGY INC/DE/ EDGW · Entity 162499 PurchaseCommon Stock 20,000 $5.07 $101,400.00
Disclosure

SEC source: 0000899243-18-024727 · doc4.xml · nonDerivative · entry 1

RUTHERFORD JEFFREY L · CIK 0001215177 · Director · Interim President/Interim CEO

10b5-1 filing: Not disclosed

Ownership: Direct

Disclosed balance after: 70,000

Read SEC document
May 10, 2017 Filed May 12, 2017 15:52 UTC EDGEWATER TECHNOLOGY INC/DE/ EDGW · Entity 162499 PurchaseCommon Stock 18,500 $7.30 $135,103.65
Disclosure

SEC source: 0000899243-17-012971 · doc4.xml · nonDerivative · entry 1

RUTHERFORD JEFFREY L · CIK 0001215177 · Director · Interim President/Interim CEO

10b5-1 filing: Not disclosed

Ownership: Direct

Disclosed balance after: 50,000

Read SEC document
March 14, 2017 Filed Mar 16, 2017 14:08 UTC EDGEWATER TECHNOLOGY INC/DE/ EDGW · Entity 162499 PurchaseCommon Stock 31,500 $7.09 $223,335.00
Disclosure

SEC source: 0000899243-17-007731 · doc4.xml · nonDerivative · entry 1

RUTHERFORD JEFFREY L · CIK 0001215177 · See Remarks

10b5-1 filing: Not disclosed

Ownership: Direct

Disclosed balance after: 31,500

Read SEC document

Value uses the disclosed total when available, otherwise shares × reported transaction price. It is not an estimate of exercise cash cost or investment performance.