News Details

Zions Bancorporation to Issue New Employee Stock Option Appreciation Rights Securities (ESOARS(TM))

April 14, 2008

SALT LAKE CITY, April 14 /PRNewswire-FirstCall/ -- Zions Bancorporation (Nasdaq: ZION) announced today that it will conduct an auction of Employee Stock Option Appreciation Rights Securities (ESOARS) in conjunction with the granting of new employee stock options. ESOARS were developed by Zions to establish a market-based method for valuing employee stock option grants that complies with the Statement of Financial Accounting Standards No. 123R (FAS 123R). The SEC Office of the Chief Accountant has informed Zions that the ESOARS instrument can be used for FAS 123R purposes, and ESOARS were used in 2007 to estimate the value of Zions' option grant.

"We are pleased to again use ESOARS to determine the value of the grant of our employee stock options," said W. David Hemingway, executive vice president at Zions. "We continue to believe that a market-based valuation of employee stock options is the best way in which to determine the value of these options."

The Zions board of directors is expected to approve a grant of employee stock options on April 24, 2008. Zions plans to offer 180,000 ESOARS units in connection with this grant. The offering is designed to establish an estimate of the fair value of the grant of options that can then be used to determine compensation expense. The auction will be held from 4:30 p.m. EDT, on April 24, 2008 until 12:00 p.m. EDT on April 25, 2008, and will automatically be extended if any bid that would change the market-clearing price of ESOARS is received in the final two minutes of the auction.

Additional information about ESOARS can be found at http://www.esoars.com, by calling 1-800-554-1688 or by sending an e-mail to ESOARS@zionsdirect.com. The reference options will vest ratably over three years, have an exercise price equal to the market closing price of Zions' shares of common stock on April 24, 2008 and will expire on April 23, 2015.

Zions Bancorporation is one of the nation's premier financial services companies, consisting of a collection of great banks in select high growth markets. Zions operates its banking businesses under local management teams and community identities through more than 500 offices in 10 Western and Southwestern states: Arizona, California, Colorado, Idaho, Nevada, New Mexico, Oregon, Texas, Utah and Washington. The company is a national leader in Small Business Administration lending and public finance advisory services. In addition, Zions is included in the S&P 500 and NASDAQ Financial 100 indices. Investor information and links to subsidiary banks can be accessed at http://www.zionsbancorporation.com.

SOURCE Zions Bancorporation

Contact: Clark Hinckley, +1-801-524-4787, for Zions Bancorporation