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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Anderson has elected to defer receipt of common stock equivalent shares which vest, as well as any performance shares, until the completion of his employment.
85, Yield Test for Determining whether a Convertible Security Is a Common Stock Equivalent.
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.
The weighted average shares of common stock outstanding is 5,661,725 shares and the common stock equivalent is 180,508.
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.
For example, critics cite the requirement for determining whether a security is a 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.
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 [euro]1.
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.
00 per share payable in connection with the Merger plus a pro rata portion of Glenborough's regular quarterly dividend for the fourth quarter of 2006 based on a closing date of November 29, 2006) as consideration in connection with the Merger, each share of Preferred Stock converted into its Common Stock equivalent based on the 0.