Stock Based Compensation means Compensation that is being paid out in the form of shares of Common Stock (excluding stock options), such as retention stock units, performance shares and restricted stock units.
Stock Based Compensation means “stock based compensation” (as defined in Financial Accounting Standards Board Accounting Standards Codification Topic 718: Compensation - Stock Compensation) consisting of Equity Interests in Public FIG and its consolidated subsidiaries (including, without limitation, the Loan Parties).
Stock Based Compensation means, for any fiscal year, an amount equal to the difference between (a) the product of (i) the number of Exchangeable Units (of the type described in clause (b) of the definition thereof) issued to compensate Service Partners during such year that dilute BAM’s direct or indirect interests in the Oaktree Group, and (ii) (A) in respect of fiscal years 2020 and 2021, $49.00 less the amount of cumulative Capital Distributions already paid from and after the Merger Closing Date in respect of a single Exchangeable Unit (of the type described in clause (a) of the definition thereof) and (B) in respect of fiscal years 2022 and thereafter, 100% of the Current Equity Value as determined for an Exchange Date (regardless of whether any Exchanges actually occur on such date) occurring in the fiscal year in which such Exchangeable Units (of the type described in clause (b) of the definition thereof) are issued and (b) the product of (1) the number of Exchangeable Units forfeited by such Service Partners or that otherwise ceased to be outstanding due to a “clawback” in such year (other than any such Exchangeable Units that do not ratably accrete to BAM’s direct or indirect interest in the Oaktree Group), and (2) (x) in respect of fiscal years 2020 and 2021, $49.00 plus the amount of the Capital Distributions actually forfeited with respect to such Exchangeable Units less the amount of cumulative Capital Distributions already paid from and after the Merger Closing Date in respect of a single Exchangeable Unit (of the type described in clause (a) of the definition thereof) and (y) in respect of fiscal years 2022 and thereafter, 100% of the Current Equity Value as determined for an Exchange Date (regardless of whether any Exchanges actually occur on such date) occurring in the fiscal year in which such Exchangeable Units (of the type described in clause (b) of the definition thereof) are issued plus the amount of the Capital Distributions actually forfeited with respect to such Exchangeable Units.
Examples of Stock Based Compensation in a sentence
The shares for Employee Stock Based Compensation are not included in the issued and outstanding shares count as they have not been issued.Common Stock Awards – Non Employees The Company granted common stock awards to non-employees in exchange for services provided.
The Company accounts for its stock-based employee compensation in accordance with ASC 718, Stock Based Compensation.
SFAS No. 123-R amends Statement of Financial Accounting Standard No.123 "Accounting for Stock Based Compensation" ("SFAS No. 123") eliminating the intrinsic value for accounting of equity based transactions primarily with employee based services.
Effective February 1, 2004 the Company adopted new CICA Handbook Section 3870 Stock Based Compensation and Other Stock-Based Payments (“S3870”).
Stock Based Compensation Effective January 1, 2004, the Canadian Institute of Chartered Accountants (CICA) Handbook Section 3870 Stock-Based Compensation and Other Stock-Based Payments was amended to require expense treatment of all stock based compensation and payments at grant date for options granted beginning on or after January 1, 2002.
More Definitions of Stock Based Compensation
Stock Based Compensation means compensation expenditures in the form of stock or shares, stock or share options, stock or share warrants, or an equivalent, including expenditures applicable to employees or non-employees of the constituent entity;
Stock Based Compensation means non-cash amounts recorded in the financial statements, in accordance with GAAP, for expenses related to stock options, warrants and other similar instruments.
Stock Based Compensation has the meaning set forth in Section 6(h) hereof.
Stock Based Compensation means for any period, the aggregate of all stock based compensation charges reported by the Borrower and its Subsidiaries in accordance with GAAP.
Stock Based Compensation means the value of equity grants recorded by the Company in its financial reporting.
Stock Based Compensation. The Company accounts for stock options under SFAS No. 123, "Accounting for Stock-Based Compensation," which contains a fair value-based method for valuing stock-based compensation that entities may use, which measures compensation cost at the grant date based on the fair value of the award. Compensation is then recognized over the service period, which is usually the vesting period. Alternatively, the standard permits entities to continue accounting for employee stock options and similar instruments under Accounting Principles Board (APB) Opinion No. 25, "Accounting for Stock Issued to Employees." Entities that continue to account for stock options using APB Opinion No. 25 are required to make pro forma disclosures of net income and earnings per share, as if the fair value based method of accounting defined in SFAS No. 123 had been applied. The Company's stock option plans are accounted for under APB Opinion No. 25. In December 2002, SFAS No. 148, "Accounting for Stock-Based Compensation--Transition and Disclosure" was issued. SFAS No. 148 amends SFAS No. 123 "accounting for Stock-Based Compensation," to provide alternative methods of transition for a voluntary change to the fair value based method of accounting for stock-based employee compensation. In addition, SFAS No. 148 amends the disclosure requirements of SFAS No. 123 to require prominent disclosures in both annual and interim financial statements about the method of accounting for stock-based employee compensation and the effect of the method used on reported results. SFAS No. 148 is effective for fiscal years beginning after December 15, 2002. The expanded annual disclosure requirements have been provided for the year ended December 31, 2002. The adoption of SFAS No. 148 did not have an impact on the financial condition or results of operations of the Company. At December 31, 2002, the Company had three stock option plans. The 1997 Restated Incentive Stock Option Plan is a non-qualified stock option plan. Under this Plan, the Board of Directors may grant options to officers to purchase the Company's stock. Stock options are issued at prices equal to the fair market value at the date of grant. The stock options have a vesting period of one year from the date of issuance. All options under this Plan were distributed as of December 31, 2002 of which 5,523 remain outstanding. The 2000 Incentive Stock Option Plan is a non-qualified stock option plan. Stock options are issued at prices equal to the fai...
Stock Based Compensation means any Options or shares of Common Stock or Restricted Stock received by a Participant in lieu of cash compensation pursuant to the terms of the Company's 1993 Amended and Restated Long-Term Compensation Plan.