Sentences with phrase «value at an exercise»

Common equity classes are considered to be a call option with a claim on equity value at an exercise price equal to the aggregate liquidation preferences for the preferred equity classes.

Not exact matches

To truly build employee loyalty, the best leaders allow their most valued workers to have a seat at the table to make decisions and exercise influence over things that matter in the business.
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.
To be successful at the highest levels, don't underestimate the value of good nutrition, exercise and rest.
Here's how the tax situation should work: «Let's say the value of your company is $ 5 per share and you've given an executive 1,000 options with an exercise price of $ 3,» explains Ralph Anderson, a partner at the Florham Park, N.J., office of accounting firm Richard A. Eisner & Co..
If the participant sells the ISO shares prior to the expiration of these holding periods, the participant recognizes ordinary income at the time of disposition equal to the excess if any, of the lesser of (1) the aggregate fair market value of the ISO shares at the date of exercise and (2) the amount received for the ISO shares, over the aggregate exercise price previously paid by the participant.
When shares of Capital Stock are to be issued upon the exercise, grant or vesting of an Incentive Award, Google shall have the authority to withhold a number of such shares having a Fair Market Value at the date of the applicable taxable event determined by the Committee to be sufficient to satisfy the minimum federal, state and local withholding tax requirements, if any, attributable to such exercise, grant or vesting but not greater than the minimum withholding obligations, as determined by Google in its sole discretion.
A participant who is granted an ISO does not recognize taxable income at the time the ISO is granted or upon its exercise, but the excess of the aggregate fair market value of the shares acquired on the exercise date (ISO shares) over the aggregate exercise price paid by the participant is included in the participant's income for alternative minimum tax purposes.
A stock appreciation right entitles a participant to receive a payment, in cash, common stock, or a combination of both, in an amount equal to the difference between the fair market value of the stock at the time of exercise and the exercise price of the award, which may not be lower than the fair market value of the Company's common stock on the day of grant.
Except in the event of the optionee's death, if the shares are disposed of prior to the expiration of the statutory holding periods (a «Disqualifying Disposition»), generally, the amount by which the fair market value of the shares at the time of exercise exceeds the total exercise price will be ordinary income.
The various classes of equity are modeled as call options that give their owners the right, but not the obligation, to buy the underlying equity value at a predetermined (or exercise) price.
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.
That October, Buffett exercised all of its warrants to purchase 10.7 million shares of GE's common stock, a position valued at $ 264.76 million based on the closing price on the date the shares were delivered.
Until the ownership level is achieved, executives must retain at least 25 % of the after - tax value upon vesting of each restricted stock award or 25 % of the shares remaining after exercise costs and taxes from a stock option exercise.
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.
Long underlying position must be valued at lower of current market value or call exercise price for margin equity purposes.
If the optionee disposes of the shares prior to the expiration of the above holding periods, then the optionee will recognize ordinary income in an amount generally measured as the difference between the exercise price and the lower of the fair market value of the shares at the exercise date or the sale price of the shares.
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.
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.
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.
At the discretion of the Administrator, the payment upon Stock Appreciation Right exercise may be in cash, in Shares of equivalent value, or in some combination thereof.
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.
Since the number of shares of common stock ultimately issuable under the warrant will vary, this warrant will be carried at its estimated fair value with changes in fair value reflected in other income (expense), net, until its expiration or exercise.
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 exercise price must be at least equal to the fair market value of our common stock on the date the stock appreciation right is granted.
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 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.
By: Esmarie Swanepoel Updated 2 hours 22 minutes ago Graphite miner Bass Metals will exercise 180 - million options, with the exercise proceeds valued at A$ 4.5 - million, representing 28 % of the current listed options on issue.
The FASB did investors no favor when they allowed one - time costing options on estimated time - value at the grant date, without accruing costs period - by - period to reflect actual dilution by the date of exercise, which is what matters.
Since Whitehead, with Aristotle, holds that the exercise of freedom aims at some good (i.e., unification is a value - experience), he also says that «in between [the past from which things arise and the future toward which they end] lies the teleology of the universe» (AI 194).
And while some do retain stability at this terrible price, many find their beliefs and values collapsing because they have never been taught or exercised in the practice of relational power.
It is the difference between pursuing knowledge as power only and pursuing knowledge as power at the service of values and responsible to social and ecological justice and to the people whose welfare is affected by the exercise of that power.
I mean, playing games at places like Cameron Indoor or in the NCAA Tournament as the guy other teams are trying to stop may be of some value in terms of basketball development, but it doesn't hold a candle to FILM STUDY and EXERCISING IN A POOL!
This is probably a good time to point out that players start their career value at 5 in this exercise, so the rookies aren't at a complete disadvantage.
In fig 1, the RPE is set by the brain at the onset of exercise, and the time to fatigue is determined by the rate at which the RPE rises to reach a maximal tolerable value.
Noakes12 recently argued from the data of Baldwin et al13 that when exercise was performed at a constant work rate (thus negating any effect of pacing strategy) to volitional fatigue in either a glycogen - loaded or glycogen - depleted state, performance time was determined by the rate at which the RPE rose from its starting value to a maximal tolerable value.
Climbing at Rock Up starts at # 8 off peak for under 16s, which is fantastic value for 90 minutes of fun exercise.
He added, «This type of collaboration is an excellent example of how working together and sharing resources can bring multiple benefits to our community; this exercise strengthens our capacity to respond to public health emergencies while at the same time promotes the value of buying local.»
With DPR Voting there is an imperative for every party to win at least one constituency in order to exercise its full party vote value.
Justice Ademola was also said to have on January 5, 2015 in his capacity as a public servant «corruptly received from Joe Odey Agi a BMW Saloon 320i valued at N8, 500,000 through your son, Ademide Ademola, as gratification in the exercise of your of your official functions as the judge of the Federal High Court of Nigeria».
The seniors, who say at least half the center's members are from Tonelotto's parish, believe the center's value is even more fundamental than lunches and exercise classes.
«The value in this exercise is in its ability to look at alternative levels of policy effort and the relative impacts those would have.»
Stock options are valued on that potential, rather than on their actual exercise value at any point in time.
Both studies involved a values affirmation exercise aimed at diminishing the threat of negative stereotypes related to African American students» academic abilities.
The study found that the threshold value for sufficient exercise was 68 minutes of physical activity at the level of at least 5 METs, and 26 minutes of physical activity at the level of at least 6 METs.
The first 20 entries drawn who have provided their favourite gym exercise will each receive one one - month gym membership valued at $ 150.95.
Take care of it, feed it with the best fuel, keep it running at top performance with exercise, feed your head with valuable information and things you care about and practice compassion, kindness, discernment, critical thinking and self - value at all times.
While exercise is recommended as one of the best forms of medicine, too much exercise at the wrong intensity level can be more inflammatory and further exacerbate cortisol levels in those that have already elevated values.
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