Notes to Consolidated Financial Statements  (continued) (17) Subsequent Event  4.1   Specimen Stock Certificate (incorporated by reference from  Exhibit 4.1 to Amendment No. 3 to our Registration  Statement on Form S-1, filed on October 1, 2004, Registration  No. 333-118142) 10.1*  Build-A-Bear Workshop, Inc. 2000 Stock Option Plan  (incorporated by reference from Exhibit 10.1 to our  Registration Statement on Form S-1, filed on August 12,  2004, Registration No. 333-118142) 10.1.1*  Form of Incentive Stock Option Agreement under the  Build-A-Bear Workshop, Inc. 2000 Stock Option Plan  (incorporated by reference from Exhibit 10.1.1 to Pre- Effective Amendment No. 3 to our Registration Statement on  Form S-1, filed on October 1, 2004, Registration No. 333- 118142) 10.1.2*  Form of Nonqualified Stock Option Agreement under the  Build-A-Bear Workshop, Inc. 2000 Stock Option Plan  (incorporated by reference from Exhibit 10.1.2 to Pre- Effective Amendment No. 3 to our Registration Statement on  Form S-1, filed on October 1, 2004, Registration No. 333- 118142) 10.2*  Build-A-Bear Workshop, Inc. 2002 Stock Incentive Plan, as  amended (incorporated by reference from Exhibit 10.2 to  our Registration Statement on Form S-1, filed on August 12,  2004, Registration No. 333-118142) 10.2.1*  Form of Manager-Level Incentive Stock Option Agreement  under the Build-A-Bear Workshop, Inc. 2002 Stock Option  Plan (incorporated by reference from Exhibit 10.2.1 to  Pre-Effective Amendment No. 3 to our Registration  Statement on Form S-1, filed on October 1, 2004, Registration  No. 333-118142) 10.2.2*  Form of Nonqualified Stock Option Agreement under the  Build-A-Bear Workshop, Inc. 2002 Stock Option Plan  (incorporated by reference from Exhibit 10.2.2 to Pre- Effective Amendment No. 3 to our Registration Statement on  Form S-1, filed on October 1, 2004, Registration No. 333- 118142) 10.3*   Build-A-Bear Workshop, Inc. 2004 Stock Incentive Plan  (incorporated by reference from Exhibit 10.3 to Pre-Effective  Amendment No. 3 to our Registration Statement on Form  S-1, filed on October 1, 2004, Registration No. 333-118142) 10.3.1*  Form of Incentive Stock Option Agreement under the  Build-A-Bear Workshop, Inc. 2004 Stock Incentive Plan  (incorporated by reference from Exhibit 10.3.1 to Pre- Effective Amendment No. 3 to our Registration Statement on  Form S-1, filed on October 1, 2004, Registration No. 333- 118142) 2.1   Agreement and Plan of Merger dated April 3, 2000 between  Build-A-Bear Workshop, L.L.C. and the Registrant  (incorporated by reference from Exhibit 2.1 to our  Registration Statement on Form S-1, filed on August 12,  2004, Registration No. 333-118142) 3.1  Third Amended and Restated Certificate of Incorporation  (incorporated by reference from Exhibit 3.1 of our Current  Report on Form 8-K, filed on November 8, 2004) 3.2  Amended and Restated Bylaws (incorporated by reference  from Exhibit 3.4 to our Registration Statement on Form S-1,  filed on August 12, 2004, Registration No. 333-118142) 2013 FORM 10-K 49 BUILD-A-BEAR WORKSHOP, INC.  Exhibit Number Description (a)(3) Exhibits.  On February 24, 2014, the Company announced the extension of  its previously announced $50 million share repurchase program  until March 31, 2015, subject to further extension by the Company’s  Board of Directors. The Company currently intends to purchase up  to $50 million of its common stock in the open market (including  through 10b5-1 plans), through privately negotiated transactions or  through an accelerated repurchase transaction. The primary source  of funding for the program is expected to be cash on hand. The  timing and amount of share repurchases, if any, will depend on price,  market conditions, applicable regulatory requirements, and other  factors. The program does not require the Company to repurchase  any specific number of shares and may be modified, suspended or  terminated at any time without prior notice. Shares repurchased  under the program will be subsequently retired. As of March 7, 2014,  there was $6.4 million of availability remaining under the program. (a)(2) Financial Statement Schedules  Schedule II – Valuation and Qualifying Accounts The following is a list of exhibits filed as a part of the Annual Report  on Form 10-K:  Deferred Tax Asset Valuation Allowance -  Balance as of December 31, 2011 $ 16,126  Charged to cost and expenses 4,739  Charged to other accounts -  Deductions -  Balance as of December 29, 2012 20,865  Charged to cost and expenses 122 Charged to other accounts -  Deductions - Balance as of December 28, 2013 $ 20,987 