Instead, in the face of massive
shareholder equity losses and a long list of bad investments, the Board increased its pay with no regard for the massive losses the shareholders were experiencing — losses that were painless for the members of the Board due to their low levels of stock ownership.
Not exact matches
Adjusted
shareholders»
equity is
shareholders»
equity excluding net unrealized investment gains (
losses), net of tax, included in
shareholders»
equity, net realized investment gains (
losses), net of tax, for the period presented, the effect of a change in tax laws and tax rates at enactment (excluding the portion related to net unrealized investment gains (
losses)-RRB-, preferred stock and discontinued operations.
Adjusted book value per share is total common
shareholders»
equity excluding net unrealized investment gains and
losses, net of tax, included in
shareholders»
equity, divided by the number of common shares outstanding.
Debt - to - capital ratio excluding net unrealized gain on investments, net of tax, included in
shareholders»
equity, is the ratio of debt to total capitalization excluding the after - tax impact of net unrealized investment gains and
losses included in
shareholders»
equity.
Some of these measures exclude net realized investment gains (
losses), net of tax, and / or net unrealized investment gains (
losses), net of tax, included in
shareholders»
equity, which can be significantly impacted by both discretionary and other economic factors and are not necessarily indicative of operating trends.
As of end - September, Toshiba had
shareholders»
equity of 363 billion yen, or just 7.5 percent of assets, which could fall close to zero if the company is forced to log significant
losses.
The National Association of Real Estate Investment Trusts («NAREIT») defines funds from operations («NAREIT FFO») as net income / (
loss) attributable to common
shareholders computed in accordance with generally accepted accounting principles in the United States («GAAP»), excluding gains or
losses from sales of operating real estate assets and change in control of interests, plus (i) depreciation and amortization of operating properties and (ii) impairment of depreciable real estate and in substance real estate
equity investments and (iii) after adjustments for unconsolidated partnerships and joint ventures calculated to reflect NAREIT FFO on the same basis.
The catch with
equity financing is that it can dilute the ownership of the company for the
shareholders, potentially resulting in a
loss of control.
Financial risk: The potential for gain or
loss on a financial level measured in terms of revenue, return on investment, return on
equity,
shareholder value, profitability, debt level, capital expenditures and free cash flow.
Comprehensive
loss to
shareholders and book value per share were impacted by declines in both our fixed income and
equity portfolios, driven by an increase in interest rates and unfavorable movements in the
equity markets during the period.
In the process,
shareholders would appropriately be wiped out, subordinated debt would be wiped out, senior unsecured debt could be written down to the extent that
losses were still uncovered, and senior bondholders would get
equity and convertible debt in the new restructured institution.
It's well known, for example, that banks would choose to have too little capacity to absorb
losses — too little
equity capital — because their current
shareholders don't bear the full economic costs of their failure or distress.
Changes in the fair value of derivatives are recorded each period in current earnings within «Net gains (
losses) on financial instruments at fair value and foreign exchange» or in
shareholders»
equity within «Accumulated other comprehensive income (
loss),» depending on whether the derivative is designated as a hedge, and if so designated, the type of hedge.
Earnings in the period of $ 13.3 m attributable to
equity shareholders were offset by
losses of $ 4.7 m on the retranslation of the net assets of foreign currency denominated operations, actuarial
losses of $ 3.5 m (net of deferred tax) on employee defined benefit pension schemes, revaluation
losses of $ 2.2 m (net of deferred tax) following the revaluation of property and the payment of the final 2012 dividend of $ 5.0 m to
equity shareholders of the Company.
A significant decline in the general stock market or in the price of major investments may produce a large decrease in our consolidated
shareholders»
equity and under certain circumstances may require the recognition of
losses in the statement of earnings.