Sentences with phrase «fair value option»

Ensured timely production of all month - end work including price testing, provisioning, balance sheet verification and fair value option templates

The Group accounts for the Converted Notes in accordance with IAS 39, Financial Instruments: Recognition and Measurement, «fair value option».

The Company's common stock ownership investment in Lextar Electronics Corporation is accounted for utilizing the fair value option.

Not exact matches

That increases the shares outstanding and dilutes the stake of existing shareholders, since shares issued by the company through the exercise of options are not sold in exchange for cash at fair market value but are exercised at a discount.

Percentage of companies surveyed that had failed to — document the fair value of recent stock options awarded to investors or employees 53 %

The fair value of options with service conditions was determined at the date of grant using the Black - Scholes model.

For nonstatutory stock options and stock appreciation rights, the participant will recognize ordinary income upon exercise in an amount equal to the difference between the fair market value of the shares and the exercise price on the date of exercise.

granted any options since August 2008, we performed a contemporaneous valuation of our common stock as of December 24, 2008 and determined the fair value to be $ 2.32 per share as of such date.

This column reflects the aggregate grant date fair value computed in accordance with ASC Topic 718 of the options to purchase shares of our common stock granted to the named executive officers.

The difference between the option exercise price and the fair market value of the Shares on the exercise date is treated as an adjustment in computing the optionee's alternative minimum taxable income and may be subject to an alternative minimum tax which is paid if such tax exceeds the regular tax for the year.

The term of an incentive stock option may not exceed ten years, except that with respect to any participant who owns more than 10 % of the voting power of all classes of our outstanding stock, the term must not exceed five years and the exercise price must equal at least 110 % of the fair market value on the grant date subject to the provisions of our 2015 Plan.

The committee may deem that a holder of options or stock appreciation rights has exercised such options or rights on the expiration date using a net share settlement method of exercise if, on that expiration date, the options or rights are vested and the exercise price is less than the then fair market value of the Shares.

However, the amount by which the fair market value of the shares at the time of exercise exceeds the option price will be an «item of adjustment» for participant for purposes of the alternative minimum tax.

Each stock option gives the recipient the right to receive a number of Shares upon exercise of the stock option and payment of the stock option exercise price, which other than for incentive stock options, shall be the fair market value of a Share on the option grant date.

The 2004 Plan permits the grant of the following types of Awards: (1) nonstatutory stock options, incentive stock options and stock appreciation rights granted at the fair market value of our common stock on the date of grant (Fair Market Value Awards), and (2) restricted stock awards and restricted stock units (Full Value Awarfair market value of our common stock on the date of grant (Fair Market Value Awards), and (2) restricted stock awards and restricted stock units (Full Value Awavalue of our common stock on the date of grant (Fair Market Value Awards), and (2) restricted stock awards and restricted stock units (Full Value AwarFair Market Value Awards), and (2) restricted stock awards and restricted stock units (Full Value AwaValue Awards), and (2) restricted stock awards and restricted stock units (Full Value AwaValue Awards).

If the shares of common stock are sold or otherwise disposed of before the end of the one - year and two - year periods specified above, the difference between the option exercise price and the fair market value of the shares on the date of the options» exercise will

Upon exercising a non-qualified stock option, the recipient will recognize ordinary income in an amount equal to the difference between the fair market value on the date of exercise of the stock acquired and the stock option exercise price, and Walmart will be entitled to a deduction in the same amount.

Because there is no public market for our common stock, our board of directors determined the common stock fair value at the stock option grant date by considering several objective and subjective factors, including the price paid by investors for our preferred stock, our actual and forecasted operating and financial performance, market conditions and performance of comparable publicly traded companies, developments and milestones in our company, the rights and preferences of our common and preferred stock, the likelihood of achieving a liquidity event, and transactions involving our preferred stock.

Provided, however, that an incentive stock option held by a participant who owns more than 10 % of the total combined voting power of all classes of our stock, or of certain of our parent or subsidiary corporations, may not have a term in excess of five years and must have an exercise price of at least 110 % of the fair market value of our common stock on the grant date.

nonstatutory stock options may not be less than 85 % of the fair market value of our common stock on the date of grant.

upon the exercise of an Option or Stock Appreciation Right or upon the payout of a Restricted Stock Unit, Performance Unit or Performance Share, for each Share subject to such Award, to be solely common stock of the successor corporation or its Parent equal in fair market value to the per share consideration received by holders of Common Stock in the Change in Control.

Given the absence of a public trading market of our common stock, and in accordance with the American Institute of Certified Public Accountants Accounting and Valuation Guide, Valuation of Privately - Held Company Equity Securities Issued as Compensation, our board of directors exercised reasonable judgment and considered numerous and subjective factors to determine the best estimate of fair value of our common stock, including independent third - party valuations of our common stock; the prices at which we sold shares of our convertible preferred stock to outside investors in arms - length transactions; the rights, preferences, and privileges of our convertible preferred stock relative to those of our common stock; our operating results, financial position, and capital resources; current business conditions and projections; the lack of marketability of our common stock; the hiring of key personnel and the experience of our management; the introduction of new products; our stage of development and material risks related to our business; the fact that the option grants involve illiquid securities in a private company; the likelihood of achieving a liquidity event, such as an initial public offering or a sale of our company given the prevailing market conditions and the nature and history of our business; industry trends and competitive environment; trends in consumer spending, including consumer confidence; and overall economic indicators, including gross domestic product, employment, inflation and interest rates, and the general economic outlook.

All stock options and stock appreciation rights will have an exercise price equal to at least the fair market value of our common stock on the date the stock option or stock appreciation right is granted, except in certain situations in which we are assuming or replacing options granted by another company that we are acquiring.

For nonstatutory stock options and incentive stock options granted to employees who do not own more than 10 % of the voting power of all classes of our outstanding stock, the exercise price must equal at least 100 % of the fair market value.

Each non-employee director who, as of the date of this offering, is serving on our board of directors and is expected to continue his or her service following this offering will be granted an option to purchase shares of our Class A common stock with a grant date fair value of $ 50,000 (or, if such director is unaffiliated with any significant stockholder of the Company, $ 75,000) on the date the shares subject to this offering are priced.

On the date the shares subject to this offering are priced, each non-employee director who, as of the date of this offering, is serving on our board of directors and is expected to continue his or her service following this offering will be granted (a) an option to purchase shares of our Class A common stock with a grant date fair value of $ 50,000 (or, if such director is unaffiliated with any significant stockholder of the Company, $ 75,000) and (b) to the extent such director is (i) unaffiliated with any significant stockholder of the Company and (ii) the chairman of any committee of our board of directors, an additional option to purchase shares of our Class A common stock with a fair value of $ 10,000 with respect to each such chairmanship.

During the year ended December 31, 2016, we granted options with an aggregate grant date fair value of $ 37.8 million to certain employees in conjunction with an acquisition.

The total amount to be expensed is determined by reference to the fair value of the options or awards at the date they were granted.

The term of an incentive stock option may not exceed 10 years, except that with respect to any participant who owns more than 10 % of the voting power of all classes of our outstanding stock, the term must not exceed 5 years and the exercise price must equal at least 110 % of the fair market value on the grant date.

The purchase price, excluding transaction costs, consisted of $ 49,756 of the Company's Series F redeemable convertible preferred stock, $ 195 in fair value of warrants to purchase the Company's Series F redeemable convertible preferred stock and $ 262 in fair value of the Company's vested stock options.

The fair value of unvested stock options to purchase common stock as of the acquisition date was $ 343 and is recorded as compensation expense as the stock options vest over the employees» requisite service period.

Based on the valuation of our common stock completed in March 2012, the fair value of RSUs and exercise price of stock options granted through October 12, 2012 was determined to be $ 14.42 per share.

The exercise price of stock options granted under our equity incentive plans is equal to the fair market value of FedEx's common stock on the date of grant.

Unless exchanged for new options, each option holder received an amount in cash, without interest and less applicable withholding taxes, equal to $ 24.82 (the fair value of the Predecessor's common stock) less the exercise price of each option.

The weighted average fair value of deferred share bonus plan options granted during the year was # 3.23 (2016: # 2.80).

However, a participant may not purchase more than shares in each offering period and may not subscribe for more than $ 25,000 in fair market value of shares of our common stock (determined at the time the option is granted) during any calendar year.

terminate either (a) each outstanding option or (b) each outstanding option that is fully exercisable as of the date of such transaction, in exchange for a cash payment equal in amount to the excess, if any, of the fair market value, as determined by our board of directors, of a share of our common stock over the per - share exercise price of each such option, multiplied by the number of shares subject to each such option.

Nonstatutory Stock Options, or NSOs, will provide for the right to purchase shares of our common stock at a specified price, which may not be less than fair market value on the date of grant, and usually will become exercisable (at the discretion of the administrator) in one or more installments after the grant date, subject to the participant's continued employment or service with us and / or subject to the satisfaction of corporate performance targets and individual performance targets established by the administrator.

The exercise price of options granted under our 2013 Plan must at least be equal to the fair market value of our common stock on the date of grant.

The fair value of the employee services received in exchange for the grant of the options is recognized as an expense.

The exercise price of options granted under our 2014 Plan must at least be equal to the fair market value of our Class A common stock on the date of grant.

The term of an incentive stock option may not exceed ten years, except that with respect to any participant who owns more than 10 % of the voting power of all classes of our outstanding stock, the term must not exceed five years and the exercise price must equal at least 110 % of the fair market value on the grant date.

Once you have reached the end of the initial agreement, you'll have the option to renew or terminate the lease or to purchase the equipment for its fair market value.

Covering up the error did not look like too bad an option at the time because stocks were priced at one - half of their fair value and so it was hard for anyone to imagine that prices could ever again rise even to fair - value levels much less to overpriced levels.

It can be a good loan for those seeking options and a fair value.

«ISO: Employee now owes AMT (Alternative Minimum Tax) on the difference between the amount they paid to exercise their options (the exercise price) and the fair market value of that stock today.

We offer leases with a variety of end of lease options including: Fair market value (FMV), conditional sales contract (CSC), dollar out and fixed dollar payments at lease end.

The assumptions used in estimating the fair value of these options are set forth in footnote 12 to the Company's Audited Financial Statements for fiscal 2013.

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This column sets forth the grant date fair value of options to purchase shares of the Company's common stock granted to the named executive officers during each fiscal year.