Microsoft Corporation has filed its Form 11-K annual report with the United States Securities and Exchange Commission for the fiscal year ended December 31, 2023. The report details the financial condition and activities of the Microsoft Corporation Employee Stock Purchase Plan (ESPP). Deloitte & Touche LLP, the independent registered public accounting firm, has audited the financial statements and confirmed that they present fairly the financial position of the ESPP. The report includes statements of financial condition, income, and changes in plan equity, as well as notes to the financial statements. As of December 31, 2023, the ESPP had total assets and liabilities equal to $48,687,360, with no change in plan equity. Employee contributions for the year amounted to over $2 billion, with the cost of shares purchased nearing that figure. The ESPP allows eligible employees to purchase Microsoft stock at a discounted price, with 6,865,626 shares purchased in 2023. The Plan, which became effective on January 1, 2022, is a successor to the Microsoft Corporation 2013 ESPP and is intended to meet the qualification standards of Section 423 of the Internal Revenue Code.

Microsoft Corporation has filed its Form 11-K annual report with the United States Securities and Exchange Commission for the fiscal year ended December 31, 2023. The report details the financial condition and activities of the Microsoft Corporation Employee Stock Purchase Plan (ESPP). Deloitte & Touche LLP, the independent registered public accounting firm, has audited the financial statements and confirmed that they present fairly the financial position of the ESPP. The report includes statements of financial condition, income, and changes in plan equity, as well as notes to the financial statements. As of December 31, 2023, the ESPP had total assets and liabilities equal to $48,687,360, with no change in plan equity. Employee contributions for the year amounted to over $2 billion, with the cost of shares purchased nearing that figure. The ESPP allows eligible employees to purchase Microsoft stock at a discounted price, with 6,865,626 shares purchased in 2023. The Plan, which became effective on January 1, 2022, is a successor to the Microsoft Corporation 2013 ESPP and is intended to meet the qualification standards of Section 423 of the Internal Revenue Code.