Variable Plan

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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 ?
Price satisfaction among customers with variable plans declines by 27 points based on surveys completed during September and December 2013 -when the price index was 630- compared with among customers surveyed in March and June 2014 (603).
Also, the required variable plans are not yet being offered.
Variable plans result from changes to an existing option grant, or when the options are performance based, and future appreciation must be expensed until the options become fixed.
The fair value method of FAS 123 measures expense at the grant date for both fixed and variable plans.
The bias in the requirements of APB 25 in favor of fixed plans at the expense of variable plans has resulted in a much greater use of fixed plans than would result if the requirements were neutral (Coopers & Lybrand 1993, p.
Buying data is getting more confusing to most subscribers, as unlimited data plans are replaced by limited and variable plans.
44, or FIN 44, the Company's stock option plans, which provide for cashless stock option exercises, are required to be accounted for as variable plans.
Willis, FASB project manager, "was to eliminate the bias against variable plans, such as option plans with terms that change based on company performance.
Willis, "One of the important objectives of this project was to eliminate the bias against variable plans, such as option plans with terms that vary based on company performance.
The key difference between fixed and variable plans is when expense is measured, which occurs only when the number of shares to be received and the exercise price are known.
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