STOCK-BASED COMPENSATION

6 Months Ended

Jun. 30, 2013

STOCK-BASED COMPENSATION

All options are granted under the ANI Pharmaceuticals, Inc. Amended and Restated 2008 Stock Incentive Plan (the “2008 Plan”). As of June 30, 2013, 200,604 shares of the Company’s common stock remained available for issuance under the 2008 Plan.

During the three and six-month periods ended June 30, 2013, the Company did not grant any options under the 2008 Plan. Options to purchase an aggregate 67,093 shares of the Company’s common stock expired and were cancelled during the three and six-month periods ended June 30, 2013. No options were exercised during the three and six-month periods ended June 30, 2013.

No warrants were granted or exercised during the three and six-month periods ended June 30, 2013.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

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