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The preferred stock sold in the offering was structured as a non-voting common stock equivalent for regulatory considerations.
85, Yield Test for Determining whether a Convertible Security Is a Common Stock Equivalent.
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.
As part of the asset sale, Fletcher has received the balance of a USD30m warrant to purchase common stock equivalent junior preferred stock worth 7,058,824 shares of United's common stock at an exercise price of USD4.
The test used to identify common stock equivalent securities is among the most controversial of those rules.
As part of the transaction, Fletcher received the balance of a USD30m warrant to buy common stock equivalent junior preferred stock equal to 7,058,824 of United's common stock at an exercise price of USD4.
For example, critics cite the requirement for determining whether a security is a common stock equivalent.
On the first issue the task force decided dividends on preferred stock held by an ESOP should be deducted from net income (net any applicable income tax benefit) if that stock is not a common stock equivalent.
A common stock equivalent is a security that, because of the terms under which it was issued, is in substance the same as common stock.
The depository shares, as described below, represent interests in a series of Umpqua Holdings Corporation's preferred stock designated as the Series B Common Stock Equivalent.
00 per depositary share and as described below represent interests in a series of Umpqua Holdings Corporation's preferred stock designated as the Series B common stock equivalent.
today announced it has commenced underwritten public offerings of $215 million of shares of its common stock and depositary shares representing interests in its Series B common stock equivalent, which is a series of its preferred stock.