Key terms used in the Payout Summary Report

Overview

This glossary explains key terms used in the Payout Summary Report in Coinbase Token Manager. It is intended for administrators and finance or payroll teams who need to understand how grants, vesting events, quantities, and values are represented in the report.

Grant name

Grant name is a customizable label or title used to identify a specific token grant.

Grant ID

Grant ID is a unique identifier assigned to each token grant for tracking and reference purposes.

Grant date

Grant date is the official date the token grant was issued, as specified in your legal or grant documentation. It is not necessarily the date the grant was created inside Coinbase Token Manager.

Vest event ID

Vest event ID is a unique identifier for a specific vesting event, linking that event to a particular set of tokens becoming available for a stakeholder.

Vest date

Vest date is the date on which tokens become vested (fully earned) by the stakeholder according to the vesting schedule.

Unlock date

Unlock date is the date when tokens are released to the stakeholder and can be freely used or transferred, assuming any lockup conditions have been satisfied.

Delivery date

Delivery date is the date when tokens are actually transferred to the stakeholder’s wallet, typically after vesting and any unlock or lockup conditions are met.

Status

Status represents the current phase of a stakeholder’s tokens in the context of that vest event, such as:

• Not vested

• Vested

• Locked

• Unlocked

• Delivered

The exact set of statuses may vary by configuration.

Stakeholder type

Stakeholder type is a classification indicating the stakeholder’s relationship to the company, such as:

• Employee

• Contractor

• Advisor

• Investor

This can be useful for filtering and reporting across different groups.

External ID

External ID is a unique identifier, often provided by a payroll system or HRIS, used to manage employee payroll and records. In Coinbase Token Manager, it can also be used as a general external reference for stakeholders beyond employees.

Token symbol

Token symbol is the shorthand ticker or symbol for the token being administered to stakeholders (for example, ABC, XYZ).

Token price (USD)

Token price (USD) is the value of one token expressed in U.S. dollars.

Note: Prices used in the report are based on a closest estimate pulled from a market data source such as CoinMarketCap, according to your configured pricing method.

Token price calculation method

Token price calculation method describes how the token price is determined for the report. Common methods include:

• Delivery time

• Delivery date (30‑day average at 00:00 UTC)

• Delivery date (00:00 UTC)

• Vesting date (00:00 UTC)

• Vesting date (average of high and low)

• Custom price

The method you choose affects which price is applied for cost basis and reporting.

Gross quantity

Gross quantity is the total number of tokens associated with a given vest or payout event before any deductions (such as tax withholding or other adjustments).

Gross value (USD)

Gross value (USD) is the total value in U.S. dollars of the gross quantity, calculated using the applicable token price, before any deductions like taxes, fees, or other withholding.

Tax rate (%)

Tax rate (%) is the percentage of tokens deducted from the vested amount, typically to cover:

• Taxes

• Benefits

• Other withholdings configured by your organization

Withheld quantity

Withheld quantity is the number of tokens deducted from the vested amount to cover taxes, benefits, or other adjustments defined by your organization.

Withheld value (USD)

Withheld value (USD) is the U.S. dollar value of the withheld quantity of tokens, usually representing the total withheld for taxes, benefits, or other adjustments.

Net quantity

Net quantity is the remaining number of tokens after subtracting any withheld quantity (for example, after tax withholding). This is the amount the stakeholder effectively receives.

Net value (USD)

Net value (USD) is the U.S. dollar value of the net quantity of tokens after all applicable withholdings are deducted. It represents the final value delivered to the stakeholder.