Owens Corning (OC) director Adrienne Elsner gains stock units via fees and dividends
Rhea-AI Filing Summary
Owens Corning director Adrienne Elsner reported two acquisitions of $.01 par value common stock as equity compensation. On 2026-08-07, she received 312 shares as the deferred share portion of her quarterly Director retainer/fees at a reference price of $157.10 per share. On 2026-08-06, she accrued 98.039 shares as dividend equivalents on deferred stock units at a reference price of $150.60 per share. Both positions are held directly.
Positive
- None.
Negative
- None.
Insider Trade Summary
Net Buyer: 410.039 shares
Net Buy
2 txns
Insider
Elsner Adrienne
Role
Director
| Type | Security | Shares | Price | Value |
|---|---|---|---|---|
| Grant/Award | $.01 Par Value Common F2 | 312 | $157.10 | $49K |
| Grant/Award | $.01 Par Value Common F1 | 98.039 | $150.60 | $15K |
Holdings After Transaction:
$.01 Par Value Common — 19,099.173 shares (Direct)
Footnotes (2)
- F1. Accrual of dividend equivalents on deferred stock units.
- F2. Deferred share portion of quarterly Director retainer/fees.
Key Figures
Director retainer share award: 312 shares
Director retainer reference price: $157.10 per share
Dividend equivalent shares: 98.039 shares
+1 more
4 metrics
Director retainer share award
312 shares
Deferred share portion of quarterly Director retainer/fees on 2026-08-07
Director retainer reference price
$157.10 per share
Reference price for 312-share deferred retainer award
Dividend equivalent shares
98.039 shares
Accrual of dividend equivalents on deferred stock units on 2026-08-06
Dividend equivalent reference price
$150.60 per share
Reference price for 98.039-share dividend-equivalent accrual
Key Terms
deferred stock units, dividend equivalents, quarterly Director retainer/fees
3 terms
deferred stock units financial
"Accrual of dividend equivalents on deferred stock units."
Deferred stock units are promises from a company to give an employee shares of stock at a future date, often after certain conditions are met or after leaving the company. They function like a form of delayed compensation, allowing employees to earn shares over time. For investors, they represent potential future ownership in the company, but do not provide immediate voting rights or dividends until the shares are actually received.
dividend equivalents financial
"Accrual of dividend equivalents on deferred stock units."
Payments tied to employee or contractor equity awards that mirror the cash dividends paid on the company’s stock; they give the holder the same economic benefit as owning the shares without transferring actual shares—often paid in cash or additional award units when the award becomes payable. Investors care because these payments affect a company’s compensation costs, cash flow and potential share dilution, and they signal how management is being rewarded and aligned with shareholders.
quarterly Director retainer/fees financial
"Deferred share portion of quarterly Director retainer/fees."
FAQ
What insider transactions did Owens Corning (OC) report for Adrienne Elsner?
Owens Corning (OC) reported that director Adrienne Elsner acquired common stock in two compensation-related transactions, receiving 312 shares as deferred director fees and 98.039 shares as dividend equivalents on deferred stock units, both held directly.
AI-generated analysis. How Rhea-AI works. Not financial advice.