common stock equivalent


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Noun1.common stock equivalent - preferred stock or convertible bonds or warrants that can be converted into common stock
stock - the capital raised by a corporation through the issue of shares entitling holders to an ownership interest (equity); "he owns a controlling share of the company's stock"
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Each unit issued was comprised of one share of common stock (or common stock equivalent), one short-term warrant to purchase one share of common stock and one long-term warrant to purchase one share of common stock (collectively, a 'warrant combination').
Conversion starts with the invested capital with the lowest price per common stock equivalent ("CSE").
Under the terms of the license agreement, the company was required to make a milestone payment to Merck for the transfer of the vilazodone manufacturing technology in Clinical Data Common Stock equivalent in value to EUR 1.25 million Euro.
85 "Yield Test for Determining whether a Convertible Security is a Common Stock Equivalent" (FASB, 1985)[2] and supplemented by 102 AICPA Interpretations, comprises current U.S.
For companies with a complex capital structure, the previous standard required computation of a Primary EPS that reflected the effect of only certain dilutive securities, i.e., common stock equivalents. The criteria used to determine whether a security is a common stock equivalent (CSE) were difficult to understand.
15 as amended and interpreted), require public enterprises with complex capital structures (includes securities that could have a dilutive effect on earnings per share) to present primary earnings per share (net income divided by common stock and common stock equivalent shares outstanding) as well as fully diluted earnings per share.
Each unit is comprised of common stock (or common stock equivalent) and one warrant to purchase one share of common stock.
This offering was priced at USD 0.40 per share of common stock (or common stock equivalent), with each share of common stock (or common stock equivalent) sold with one five-year warrant to purchase one share of common stock, at an exercise price of USD 0.40 per share.
Common stock equivalent. A security under APB Opinion no.
The determination of a convertible security as a common stock equivalent is generally done once at the time of issuance and is not reclassified based on changing circumstances.
This offering was priced at USD 0.70 per share of the company's common stock (or common stock equivalent), with each share of common stock (or common stock equivalent) sold with one warrant to purchase one share of the company's common stock.