Investments in Common Stock definition

Investments in Common Stock means each Investment owned by the Company or any Consolidated Subsidiary in common stock, partnership interests or membership interests of any Person and that is classified as “Common Stock,” “Partnership Units” or “Membership Units” on the consolidated schedule of investments of the Company for the then most recently ended fiscal quarter.
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Examples of Investments in Common Stock in a sentence

  • Equity method investments are subject to impairment under the provisions of Accounting Principles Board (“APB”) Opinion No. 18, The Equity Method of Accounting for Investments in Common Stock.

  • The guidance in this FSP amends FASB Statements No. 115, Accounting for Certain Investments in Debt and Equity Securities, and No. 124, Accounting for Certain Investments Held by Not-for-Profit Organizations, and APB Opinion No. 18, The Equity Method of Accounting for Investments in Common Stock.

  • The change in accounting policy was retroactively applied as required under APB Opinion No. 18, The Equity Method of Accounting for Investments in Common Stock, to the date that the Company initially acquired its investment.

  • SFAS No. 142 provides that "excess investment cost" or "equity method goodwill" will continue to be tested for impairment in accordance with the provisions of Accounting Principles Board Opinion No. 18, "The Equity Method of Accounting for Investments in Common Stock." As provided by SFAS No. 142, we have discontinued amortization of our excess investment cost in the Partnership effective January 1, 2002.

  • Prior to our adoption of EITF 04-5, we accounted for our investment in the Partnership using the equity method of accounting as prescribed by Accounting Principles Board Opinion No. 18, The Equity Method of Accounting for Investments in Common Stock.

  • This initial investment was recorded under the equity method in accordance with APB Opinion No. 18, "The Equity Method of Accounting for Investments in Common Stock" and was included in "Other Assets" in the Condensed Consolidated Balance Sheet.

  • This equity method goodwill, while subject to the provisions of SFAS 142 requiring that amortization no longer be recorded, is not subject to the impairment provisions of SFAS 142 but, instead, continues to be subject to the impairment provisions of Accounting Principles Board Opinion No. 18, The Equity Method of Accounting for Investments in Common Stock, which provides that an impairment be recognized when there is a loss in the value of an investment that is other than a temporary decline.

  • The option is being accounted for as a cost method investment in accordance with APB Opinion No. 18, The Equity Method of Accounting for Investments in Common Stock.

  • The equity method of accounting will be applied to the Corporation's investment in Conrail during the pendency of the voting trust in accordance with APB No. 18, "The Equity Method of Accounting for Investments in Common Stock." Accordingly, the Pro Forma Statement of Income includes 58% of Conrail's 1996 historical net income, adjusted for amortization, net of tax, of the difference between the Corporation's investment in Conrail and Conrail's underlying equity in net assets.

  • As a result of this transaction, the Company no longer holds a controlling interest in DSIPL and, accordingly, the Company's investment in DSIPL has been reported as investment in affiliate and accounted for under the equity method of accounting in accordance with Accounting Principles Board ("APB") Opinion No. 18, "The Equity Method of Accounting for Investments in Common Stock," as of and for the year ended December 31, 1999 and 1998.

Related to Investments in Common Stock

  • Parent Class A Common Stock means the Class A Common Stock, par value $0.01 per share, of Parent.

  • Holdings Common Stock means the common stock, par value $0.01 per share, of Holdings.

  • Parent Common Stock means the common stock, par value $0.01 per share, of Parent.

  • Class A Common Stock means the Class A common stock, par value $0.01 per share, of the Company.

  • Existing Common Stock means shares of common stock of Delphi that are authorized, issued, and outstanding prior to the Effective Date.

  • shares of Common Stock means (i) the class of stock designated as the Common Stock of the Company at the date of this Agreement, or (ii) any other class of stock resulting from successive changes or reclassifications of such shares consisting solely of changes in par value, or from par value to no par value, or from no par value to par value. In the event that at any time, as a result of an adjustment made pursuant to paragraph (a) above, the Warrant Holders shall become entitled to purchase any securities of the Company other than shares of Common Stock, thereafter the number of such other securities so purchasable upon exercise of each Warrant and the Exercise Price of such securities shall be subject to adjustment from time to time in a manner and on terms as nearly equivalent as practicable to the provisions with respect to the Warrant Shares contained in paragraphs (a) through (i), inclusive, above, and the provisions of Section 7 and Section 12.2 through 12.5, inclusive, with respect to the Warrant Shares, shall apply on like terms to any such other securities.

  • Common Stock Fundamental Change means any Fundamental Change in which more than 50% of the value (as determined in good faith by the Board of Directors of the Company) of the consideration received by holders of Common Stock consists of common stock that, for the 10 Trading Days immediately prior to such Fundamental Change, has been admitted for listing or admitted for listing subject to notice of issuance on a national securities exchange or quoted on Nasdaq National Market, provided, however, that a Fundamental Change shall not be a Common Stock Fundamental Change unless either (i) the Company continues to exist after the occurrence of such Fundamental Change and the outstanding Preferred Stock continues to exist as outstanding Preferred Stock, or (ii) not later than the occurrence of such Fundamental Change, the outstanding Preferred Stock is converted into or exchanged for shares of convertible preferred stock, which convertible preferred stock has powers, preferences and relative, participating optional or other rights, and qualifications, limitations and restrictions substantially similar (but no less favorable) to those of the Preferred Stock.

  • Series A Common Stock means the Series A Common Stock, par value $0.01 per share, of the Company.

  • Merger Sub Common Stock means the common stock, par value $0.01 per share, of Merger Sub.

  • Parent Class B Common Stock means the Class B Common Stock, par value $0.01 per share, of Parent.

  • New Common Stock means shares of Common Stock and/or securities convertible into, and/or other rights exercisable for, Common Stock, which are offered or sold in a New Transaction.

  • Purchaser Common Stock means the common stock, par value $0.01 per share, of Purchaser.

  • A Ordinary Shares means the A ordinary shares of £0.01 each in the capital of the Company;

  • Company Stock means, collectively, the Company Common Stock and the Company Preferred Stock.

  • Class C Common Stock means the Class C Common Stock, par value $0.01 per share, of the Company.

  • Parent Ordinary Shares means the ordinary shares, par value $0.25 per share, of Parent.

  • Common Stock means the common stock of the Company.

  • Class B Common Stock means the Class B Common Stock, par value $0.01 per share, of the Company.

  • Amalco Common Shares means common shares in the capital of Amalco;

  • Pubco Common Stock means all classes and series of common stock of Pubco, including the Class A Common Stock and Class B Common Stock.

  • Voting Common Stock means the voting common stock, par value $0.01 per share, of the Company.

  • Class A Common Shares means shares of the Class A Common Stock, par value $.01 per share, of the Company.

  • Company Class A Common Stock means the Class A Common Stock, par value $0.01 per share, of the Company.

  • Newco Common Stock means the common stock, par value $.01 per share, of Newco.

  • Surviving Corporation Common Stock has the meaning set forth in Section 1.7(a).

  • Class B Ordinary Shares shall have the meaning ascribed to it in Section 2.4(a).