Share based payments awarded for achieving primary objective of the organization of generating wealth for shareholders
Though AS 15 and Ind AS 19, both deal with the treatment of all employee benefits (except
share based payments), -LSB-...]
Not exact matches
Gelsinger won't
share specifics on the packages offered to the workers who were let go, but a VMware spokesperson says that their severance included an undisclosed period of full pay and benefits, a lump sum
payment based on years of employment, and outplacement services.
Following Matrix's listing, which is underwritten by stockbroker DJ Carmichael, Majestic will be paid $ 5 million for its assets on a staged
payment basis, while Murchison shareholders will be offered in - specie
shares — to the value of $ 5 million — in Matrix.
THE Australian Securities and Investments Commission has recommended that companies use a valuation model contained in the International Accounting Standards Board's Exposure Draft relating to
share -
based payment to evaluate related party disclosures.
For example, if a stock option relates to 1,000
shares and is exercised on a cashless
basis at a time when the
payment due to the participant is 150
shares, then 1,000
shares shall be charged against the applicable
share limits.
(Initially CEO of X.com when it launched an Internet -
based payment service and acquired Confinity, a rival person - to - person
payment company, to establish dominant market
share.)
The performance goals upon which the
payment or vesting of any Incentive Award (other than Options and stock appreciation rights) that is intended to qualify as Performance -
Based Compensation depends shall relate to one or more of the following Performance Measures: market price of Capital Stock, earnings per
share of Capital Stock, income, net income or profit (before or after taxes), economic profit, operating income, operating margin, profit margin, gross margins, return on equity or stockholder equity, total shareholder return, market capitalization, enterprise value, cash flow (including but not limited to operating cash flow and free cash flow), cash position, return on assets or net assets, return on capital, return on invested
To illustrate the magnitude of this, we can estimate the effects of a 100
basis point reduction in the cash rate on net interest
payments (as a
share of household disposable incomes; Graph 6).
If we terminate Mr. Drexler's employment without cause or he terminates his employment with good reason, Mr. Drexler will be entitled to receive (i) a
payment of his earned but unpaid annual
base salary through the termination date, any accrued vacation pay and any un-reimbursed expenses, and (ii) subject to Mr. Drexler's execution of a valid general release and waiver of claims against us, as well as his compliance with the non-competition, non-solicitation and confidential information restrictions described below, (a) a
payment equal to his annual
base salary and target cash incentive award, one - half of such
payment to be paid on the first business day that is six (6) months and one (1) day following the termination date and the remaining one - half of such
payment to be paid in six equal monthly installments commencing on the first business day of the seventh calendar month following the termination date, (b) a
payment equal to the product of (x) the last annual cash incentive award Mr. Drexler received prior to the termination date and (y) a fraction, the numerator of which is the number of days of service completed by Mr. Drexler in the year of termination and the denominator of which is 365, such amount to be paid on the first business day that is six (6) months and one (1) day following the termination date, and (c) the immediate vesting of such portion of unvested restricted
shares and stock options as provided and pursuant to the terms of the relevant grant agreements under our 2003 Equity Incentive Plan.
in the case of our directors, officers, and security holders, (i) the receipt by the locked - up party from us of
shares of Class A common stock or Class B common stock upon (A) the exercise or settlement of stock options or RSUs granted under a stock incentive plan or other equity award plan described in this prospectus or (B) the exercise of warrants outstanding and which are described in this prospectus, or (ii) the transfer of
shares of Class A common stock, Class B common stock, or any securities convertible into Class A common stock or Class B common stock upon a vesting or settlement event of our securities or upon the exercise of options or warrants to purchase our securities on a «cashless» or «net exercise»
basis to the extent permitted by the instruments representing such options or warrants (and any transfer to us necessary to generate such amount of cash needed for the
payment of taxes, including estimated taxes, due as a result of such vesting or exercise whether by means of a «net settlement» or otherwise) so long as such «cashless exercise» or «net exercise» is effected solely by the surrender of outstanding stock options or warrants (or the Class A common stock or Class B common stock issuable upon the exercise thereof) to us and our cancellation of all or a portion thereof to pay the exercise price or withholding tax and remittance obligations, provided that in the case of (i), the
shares received upon such exercise or settlement are subject to the restrictions set forth above, and provided further that in the case of (ii), any filings under Section 16 (a) of the Exchange Act, or any other public filing or disclosure of such transfer by or on behalf of the locked - up party, shall clearly indicate in the footnotes thereto that such transfer of
shares or securities was solely to us pursuant to the circumstances described in this bullet point;
After
payment of the full liquidation preference of the Series A, Series A-1, Series B, and Series C, the entire remaining amounts legally available for distribution will be distributed to the holders of our common stock pro rata
based on the number of
shares held by each holder.
Stock appreciation rights provide for a
payment, or
payments, in cash or
shares of our Class A common stock, to the holder
based upon the difference between the fair market value of our Class A common stock on the date of exercise and the stated exercise price at grant up to a maximum amount of cash or number of
shares.
In celebration of this upcoming Earth Day, popular California -
based energy
sharing service announces it will introduce new ways to deliver cash back energy
payments to users and explore new markets with $ 8.5 M in Series B funding.
Further, fiscal 2017 included the recognition of approximately $ 15 million of net tax deficiencies associated with
share - based payment awards due to the adoption of Accounting Standards Update 2016 - 09, Improvements to Employee Share - Based Payment Accoun
share -
based payment awards due to the adoption of Accounting Standards Update 2016 - 09, Improvements to Employee Share - Based Payment Accoun
based payment awards due to the adoption of Accounting Standards Update 2016 - 09, Improvements to Employee Share - Based Payment Acco
payment awards due to the adoption of Accounting Standards Update 2016 - 09, Improvements to Employee
Share - Based Payment Accoun
Share -
Based Payment Accoun
Based Payment Acco
Payment Accounting.
In addition, we are forecasting Stuart Weitzman brand sales to be in the area of $ 335 million on a dollar
basis for fiscal 2016, an increase of about 10 % from FY 2015 driving Coach, Inc. consolidated revenue growth to high - single digits and adding about $ 0.09 to earnings per diluted
share excluding charges associated with financing, short - term purchase accounting adjustments, contingent
payments and integration costs.
Further, the 14 weeks ended February 3, 2018 included the recognition of approximately $ 3 million of net tax deficiencies associated with
share - based payment awards due to the adoption of Accounting Standards Update 2016 - 09, Improvements to Employee Share - Based Payment Accoun
share -
based payment awards due to the adoption of Accounting Standards Update 2016 - 09, Improvements to Employee Share - Based Payment Accoun
based payment awards due to the adoption of Accounting Standards Update 2016 - 09, Improvements to Employee Share - Based Payment Acco
payment awards due to the adoption of Accounting Standards Update 2016 - 09, Improvements to Employee
Share - Based Payment Accoun
Share -
Based Payment Accoun
Based Payment Acco
Payment Accounting.
Stock appreciation rights provide for a
payment, or
payments, in cash or
shares of our common stock, to the holder
based upon the difference between the fair market value of our common stock on the date of exercise and the stated exercise price of the stock appreciation right.
Adjusted EPS is defined as diluted earnings per
share excluding, when they occur, the impacts of integration and restructuring expenses, merger costs, unrealized losses / (gains) on commodity hedges, impairment losses, losses / (gains) on the sale of a business, and nonmonetary currency devaluation (e.g., remeasurement gains and losses), and including when they occur, adjustments to reflect preferred stock dividend
payments on an accrual
basis.
Under the first of those agreements, we generally will be required to pay to the Continuing LLC Owners approximately 85 % of the applicable savings, if any, in income tax that we are deemed to realize (using the actual applicable U.S. federal income tax rate and an assumed combined state and local income tax rate) as a result of (1) certain tax attributes that are created as a result of the exchanges of their LLC Units for
shares of our Class A common stock, (2) any existing tax attributes associated with their LLC Units the benefit of which is allocable to us as a result of the exchanges of their LLC Units for
shares of our Class A common stock (including the portion of Desert Newco's existing tax
basis in its assets that is allocable to the LLC Units that are exchanged), (3) tax benefits related to imputed interest and (4)
payments under such TRA.
Adjusted EPS is defined as diluted earnings per
share excluding, when they occur, the impacts of integration and restructuring expenses, merger costs, unrealized losses / (gains) on commodity hedges, impairment losses, losses / (gains) on the sale of a business, nonmonetary currency devaluation (e.g., remeasurement gains and losses), and U.S. Tax Reform, and including when they occur, adjustments to reflect preferred stock dividend
payments on an accrual
basis.
Today we're excited to
share a new partnership with Hanover -
based bitcoin
payments company PEY.
In November 2016, the Deutsche Bundesbank and Deutsche Börse AG, a marketplace organizer for the trading of
shares and other securities, presented a prototype for blockchain technology -
based security settlements that was designed primarily to deliver security
payments — mostly for centrally - issued digital coins.
A dividend is a
payment given to you every so often
based on your ownership of the company (by having
shares).
As we detailed in our press release, the effective income tax rate was lower in the first quarter of this year due primarily to early adoption of amendment to existing guidance for employee
share -
based payment accounting and the recognition of incremental benefits from the Work Opportunity Tax Credit.
They also gave him an idea: Why couldn't Christians
share payments for each other's medical expenses on an ongoing, organized basis?From that question has grown the Christian Brotherhood, a ministry with an estimated 80,000 members nationwide that processes $ 4 million worth of member medical bills every month.Others aim to follow Christian Brotherhood's lead, including the Blessed Assurance Bulletin of Lubbock, Texas (currently serving 40 families), and the Medi - Share Program of the Christian Care Ministry, based in Melbourne, Florida (35,000 memb
share payments for each other's medical expenses on an ongoing, organized basis?From that question has grown the Christian Brotherhood, a ministry with an estimated 80,000 members nationwide that processes $ 4 million worth of member medical bills every month.Others aim to follow Christian Brotherhood's lead, including the Blessed Assurance Bulletin of Lubbock, Texas (currently serving 40 families), and the Medi -
Share Program of the Christian Care Ministry, based in Melbourne, Florida (35,000 memb
Share Program of the Christian Care Ministry,
based in Melbourne, Florida (35,000 members).
A former insurance executive, Gregorius enjoys delving into the details of capped Medicaid expenses and cost -
sharing plans, the possible effects of federal block grants versus needs
payments, and ensuring that people make decisions
based on real information, and not just emotions or campaign promises.
(B) The Secretary shall determine the amount under subparagraph (A)(i) for each product type, in consultation with State and utility efficiency program administrators as well as the Administrator,
based on estimates of the amount of bonus
payment that would provide significant incentive to increase the market
share of Best - in - Class Products.
After studying this chapter, you will be able to: Explain the basic nature of a joint stock company as a form of business organisation and the various kinds of companies
based on liability of their members Describe the types of
shares issued by a company Explain the accounting treatment of shares issued at par, at premium and at discount including oversubsription Outline the accounting for forfeiture of shares and reissue of forfeited shares under varying situations Workout the amounts to be transferred to capital reserve when forfeited shares are reissued; and prepare share forfeited account State the meaning of debenture and explain the difference between debentures and shares Describe various types of debentures; Record the journal entries for the issue of debentures at par, at a discount and at premium Explain the concept of debentures issued for consideration other than cash and the accounting thereof Explain the concept of issue of debentures as a collateral security and the accounting thereof Show the items relating to issue of debentures in company's balance sheet Describe the methods of writing - off discount / loss on issue of debentures Explain the methods of redemption of debentures and the accounting thereof Explain the concept of sinking fund, its use for redemption of debentures and the accounting thereof Topic List Features of a Company Kinds of Companies Share Capital of a Company Nature and Classes of Shares Issue of Shares Accounting Treatment Forfeiture of Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking Fund
shares issued by a company Explain the accounting treatment of
shares issued at par, at premium and at discount including oversubsription Outline the accounting for forfeiture of shares and reissue of forfeited shares under varying situations Workout the amounts to be transferred to capital reserve when forfeited shares are reissued; and prepare share forfeited account State the meaning of debenture and explain the difference between debentures and shares Describe various types of debentures; Record the journal entries for the issue of debentures at par, at a discount and at premium Explain the concept of debentures issued for consideration other than cash and the accounting thereof Explain the concept of issue of debentures as a collateral security and the accounting thereof Show the items relating to issue of debentures in company's balance sheet Describe the methods of writing - off discount / loss on issue of debentures Explain the methods of redemption of debentures and the accounting thereof Explain the concept of sinking fund, its use for redemption of debentures and the accounting thereof Topic List Features of a Company Kinds of Companies Share Capital of a Company Nature and Classes of Shares Issue of Shares Accounting Treatment Forfeiture of Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking Fund
shares issued at par, at premium and at discount including oversubsription Outline the accounting for forfeiture of
shares and reissue of forfeited shares under varying situations Workout the amounts to be transferred to capital reserve when forfeited shares are reissued; and prepare share forfeited account State the meaning of debenture and explain the difference between debentures and shares Describe various types of debentures; Record the journal entries for the issue of debentures at par, at a discount and at premium Explain the concept of debentures issued for consideration other than cash and the accounting thereof Explain the concept of issue of debentures as a collateral security and the accounting thereof Show the items relating to issue of debentures in company's balance sheet Describe the methods of writing - off discount / loss on issue of debentures Explain the methods of redemption of debentures and the accounting thereof Explain the concept of sinking fund, its use for redemption of debentures and the accounting thereof Topic List Features of a Company Kinds of Companies Share Capital of a Company Nature and Classes of Shares Issue of Shares Accounting Treatment Forfeiture of Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking Fund
shares and reissue of forfeited
shares under varying situations Workout the amounts to be transferred to capital reserve when forfeited shares are reissued; and prepare share forfeited account State the meaning of debenture and explain the difference between debentures and shares Describe various types of debentures; Record the journal entries for the issue of debentures at par, at a discount and at premium Explain the concept of debentures issued for consideration other than cash and the accounting thereof Explain the concept of issue of debentures as a collateral security and the accounting thereof Show the items relating to issue of debentures in company's balance sheet Describe the methods of writing - off discount / loss on issue of debentures Explain the methods of redemption of debentures and the accounting thereof Explain the concept of sinking fund, its use for redemption of debentures and the accounting thereof Topic List Features of a Company Kinds of Companies Share Capital of a Company Nature and Classes of Shares Issue of Shares Accounting Treatment Forfeiture of Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking Fund
shares under varying situations Workout the amounts to be transferred to capital reserve when forfeited
shares are reissued; and prepare share forfeited account State the meaning of debenture and explain the difference between debentures and shares Describe various types of debentures; Record the journal entries for the issue of debentures at par, at a discount and at premium Explain the concept of debentures issued for consideration other than cash and the accounting thereof Explain the concept of issue of debentures as a collateral security and the accounting thereof Show the items relating to issue of debentures in company's balance sheet Describe the methods of writing - off discount / loss on issue of debentures Explain the methods of redemption of debentures and the accounting thereof Explain the concept of sinking fund, its use for redemption of debentures and the accounting thereof Topic List Features of a Company Kinds of Companies Share Capital of a Company Nature and Classes of Shares Issue of Shares Accounting Treatment Forfeiture of Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking Fund
shares are reissued; and prepare
share forfeited account State the meaning of debenture and explain the difference between debentures and shares Describe various types of debentures; Record the journal entries for the issue of debentures at par, at a discount and at premium Explain the concept of debentures issued for consideration other than cash and the accounting thereof Explain the concept of issue of debentures as a collateral security and the accounting thereof Show the items relating to issue of debentures in company's balance sheet Describe the methods of writing - off discount / loss on issue of debentures Explain the methods of redemption of debentures and the accounting thereof Explain the concept of sinking fund, its use for redemption of debentures and the accounting thereof Topic List Features of a Company Kinds of Companies Share Capital of a Company Nature and Classes of Shares Issue of Shares Accounting Treatment Forfeiture of Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking Fund M
share forfeited account State the meaning of debenture and explain the difference between debentures and
shares Describe various types of debentures; Record the journal entries for the issue of debentures at par, at a discount and at premium Explain the concept of debentures issued for consideration other than cash and the accounting thereof Explain the concept of issue of debentures as a collateral security and the accounting thereof Show the items relating to issue of debentures in company's balance sheet Describe the methods of writing - off discount / loss on issue of debentures Explain the methods of redemption of debentures and the accounting thereof Explain the concept of sinking fund, its use for redemption of debentures and the accounting thereof Topic List Features of a Company Kinds of Companies Share Capital of a Company Nature and Classes of Shares Issue of Shares Accounting Treatment Forfeiture of Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking Fund
shares Describe various types of debentures; Record the journal entries for the issue of debentures at par, at a discount and at premium Explain the concept of debentures issued for consideration other than cash and the accounting thereof Explain the concept of issue of debentures as a collateral security and the accounting thereof Show the items relating to issue of debentures in company's balance sheet Describe the methods of writing - off discount / loss on issue of debentures Explain the methods of redemption of debentures and the accounting thereof Explain the concept of sinking fund, its use for redemption of debentures and the accounting thereof Topic List Features of a Company Kinds of Companies
Share Capital of a Company Nature and Classes of Shares Issue of Shares Accounting Treatment Forfeiture of Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking Fund M
Share Capital of a Company Nature and Classes of
Shares Issue of Shares Accounting Treatment Forfeiture of Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking Fund
Shares Issue of
Shares Accounting Treatment Forfeiture of Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking Fund
Shares Accounting Treatment Forfeiture of
Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking Fund
Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by
Payment in Lump Sum Sinking Fund Method
The law allows districts to deduct existing debt - service
payments from the funds they must
share, but many Florida districts net millions of dollars in annual capital revenue even after making debt
payments — money they will now have to distribute proportionally
based on enrollments.
Payments to school divisions in support of such additional qualifying schools each year shall be
based on 100 percent of the state
share of cost.
US publisher Simon and Schuster has announced that its ebook royalties will shift to a
payment based on percentage of net receipts rather than a
share of the list price.
Authors and publishers can enroll any number of books in the program and, for each book, receive a monthly royalty
payment based on each book's
share of the total number of borrows of all participating KDP books in the Kindle Owners» Lending Library.
In addition, lenders know exactly what special
payment programs (reduced
payments and / or APR, settlements, pay down plans, loan mods, etc.) are available, but only
share this information on an «as needed»
basis.
The
payment is
based on the amount the company earns per
share, so the dividend increases if the business does well.
Generally you don't have to report these
payments, but you have to adjust the
basis used to figure the amount of gain or loss when you sell your
shares.
However, it's important to avoid judging a company
based solely on its dividend yield (the percentage you get when you divide a company's current yearly
payment by its
share price).
Be wary of any blue chip stocks with unusually high dividend yields: Investors should avoid judging a company
based solely on its dividend yield (the percentage you get when you divide a company's current yearly
payment by its
share price).
• Have a
share (membership) account with a minimum balance of $ 5.00, • Have at least twenty (20) debit card purchases (PIN
based or signature
based) from Greater Iowa debit card, and the purchases must post and settle prior to the close of business on the last business day of the month, • The membership associated with Greater Checking account must elect to receive electronic statements (e-Statements) in lieu of paper statements by registering or linking for e-Statements with a valid email address, • Have a direct deposit of at least $ 100 per month in the Greater Checking account or at least one
payment made via Greater Iowa bill pay from the Greater Checking account (internal transfers are excluded and do not qualify) prior to the close of business on the last business day of the month.
Three months later, the Income Builder Portfolio would get divvies
based upon the new
share total of 7.049 — making the September
payment $ 6.20.
Each of the fund's investors then receives a
payment based upon the number of
shares that they hold, regardless of when they purchased the fund.
Shareholder equity was down slightly year over year; Net income plus
share -
based compensation was more than offset by dividend
payments and the write - down of available - for - sale securities.
Then, three months later, the IBP would get dividends
based upon the new
share total of 3.019 — making the September
payment $ 6.04.
Dividend
payments in cash do not change the
shares» adjusted cost
base.
Capital One Investing receives revenue
sharing payments from mutual funds and their distributors or other affiliates,
based on the amount of these funds sold by us and / or held through us by our customers.
The revenue
sharing payments made to USBI by a Mutual Fund Product Partner may consist of: (1) an annual, lump - sum
payment; (2) a percentage of the total amount of mutual fund sales made by USBI for that fund family («mutual fund sales -
based fee»); and / or (3) a percentage of the total net assets of the mutual fund
shares of that fund family held by USBI customers («mutual fund asset -
based fee»).
If the award of the procurement contract is announced prior to the closing, VaxGen will receive credit for the $ 3 million milestone
payment in calculating net cash at closing, and OXiGENE will issue to VaxGen stockholders at the closing additional
shares based on the size of the contract awarded to Emergent.
(Note: (USA
based) Calls investors who have dealt with overseas cold calling firms and offers to buy their
shares at a higher price - but require
payment of an upfront fee).
The $ 250 average savings calculation is
based on 1,023 actual Credible users from 3/1/17 through 3/31/18 whose goal was to lower their monthly
payment, selected a 10 year or longer term, had a balance greater than or equal to the average of $ 50,000, and who
shared their prior monthly
payment and interest rates.
If the
payment is received by a fund after the deadline, the purchase price of fund
shares will be
based upon the next determination of net asset value of fund
shares.