Variable Plan

Variable Plan

A plan in which either the number of shares and/or the price at which they will be issued is not known on the grant date.

Variable Plan

A new issue in which the number of shares and/or their price is not known for a certain, relatively long period of time.
References in periodicals archive ?
The variable plan term assumes values between 0 and 25 years, with mean and median around 4 years and standard deviation of 3.
Moneycorp offers better rates than the bank as well as fixed and variable plan options giving customers the ability to then 'lock' into favourable exchange rates," said Jackson.
As restated, the net loss for fiscal 2003 of $6,956,000 includes a variable plan accounting charge of $1,141,000.
Conversely, compensation cost would generally be reduced for entities that rely predominantly on performance-based or other variable plan awards.
Differentiation for voluntary vision plans is primarily driven by variable plan choices and customization levels.
Variable Plan offered rate available through 11/14/13; thereafter, Variable Plan standard rate charged may change or remain the same each month based on market conditions.
44, Accounting for Certain Transactions Involving Stock Compensation, says that when a company directly or indirectly reprices its stock options it changes the terms of its stock compensation plan under the opinion, making it a variable plan.
ENCOA's new Partner Program and Partner Perks offer small business owners peace of mind with a secure fixed-rate on electricity and natural gas, versus a variable plan, where the rate can change monthly.
Using a surfing analogy to break down the variable plan process, the report presents the key characteristics of a variable pay plan as well as the steps for designing one.
What sets ENCOA apart is that it offers peace of mind with no cancellation fee to their new customers as well as a 12 month fixed rate on electricity supply, versus a variable plan, where the rate can change monthly.
In a variable plan, expense isn't finalized at the grant date; the number of shares an employee receives might depend on achieving a future performance target or on future fluctuations in the stock's value (as is the case with stock appreciation rights [SARs]).
The Audit Committee has further determined that certain stock option grants that were not in accordance with the Company's stock-based compensation plans should have been accounted for using variable plan accounting for the duration of the options.
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