common stock equivalent

(redirected from Common Stock Equivalents)
Also found in: Dictionary, Thesaurus.

Common stock equivalent

A convertible security that is traded like an equity issue because the optioned common stock is trading above the conversion price.

Common Stock Equivalent

A convertible security that is traded as if it was a common stock. The common stock equivalent is traded like common stock because it can be exchanged for actual common stock on demand from the holder.

common stock equivalent

A security viewed as basically the same as common stock, generally because the equivalent security may be exchanged for shares of common stock. Common stock equivalents include convertible bonds, convertible preferred stock, options, and warrants. Common stock equivalents are used in calculating earnings per share even though the calculation overstates the actual number of shares outstanding.
Mentioned in ?
References in periodicals archive ?
Earnings attributable to each share of common stock, taking into account the pro forma exercise or conversion to common shares of common stock equivalents.
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.
81m, and increased the number of shares of common stock and common stock equivalents by approximately 18.
If dilative common stock equivalents are outstanding, however, then primary EPS is an undetermined point in the range of potential dilution.
The amount of earnings for a period available to each share of common stock outstanding and to each share that would have been outstanding had all common stock equivalents been converted.
The Company also announced that is has an agreement in principle with the holder of its Series B Perpetual Preferred Stock ("Series B Preferred") to exchange the shares of Series B Preferred for Common Stock Equivalents with a value equal to 50% of the aggregate liquidation value of $1 million, subject to execution of a definitive exchange agreement and certain other terms and conditions.
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.
Once the reverse stock split is completed there will be approximately 152,433 shares of common stock and common stock equivalents outstanding.
The board of directors of CoreSite Realty Corporation (NYSE:COR), provider of network-dense data centre campuses, authorised common stock and common stock equivalents cash dividend of USD0.
3 shares of common stock, the transaction will effectively convert 4,699,929 of common stock equivalents from warrants to series A preferred stock.
27 per share on common stock and common stock equivalents for the fourth quarter of 2012, up 50% from the previous quarterly dividend rate reflecting an annual rate of USD0.
2% of Forefront (BVI) Ltd's outstanding common stock, including common stock equivalents equal to 4.