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 ?
He added: "But there are still some very competitive deals on the market, offering significant savings against the average big six standard variable plan.
En la tabla 3 se presenta la estimacion del test de chow, el cual se le realizo a la variable Plan para verificar los datos obtenidos anteriormente.
This is not enough data for stakeholders to give truly informed input on impairing the duplex gap, let alone the impact of a variable plan more generally.
The variable plan term assumes values between 0 and 25 years, with mean and median around 4 years and standard deviation of 3.97 years.
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.
Para el presente analisis se ha considerado los totales de las variables para los dos tipos de Maestrias; asi tenemos que al comparar los puntajes logrados solo en Docencia del Nivel Superior, se puede observar una ligera diferencia en la modalidad presencial, ya que en el perfil academico se obtiene 14,48 frente a 13,33, lo mismo se observa en la variable plan de estudios en presencial se logra 12,48 frente a 12,36 y, finalmente, en la variable investigacion se observan puntuaciones de 14.04 frente a 13.7.
As restated, the net loss for fiscal 2003 of $6,956,000 includes a variable plan accounting charge of $1,141,000.
During the most recent quarter the company booked $13.2 million in noncash charges, including $10.4 million related to store closings and impairment and $2.63 million resulting from variable plan accounting for stock-based compensation.
will result in variable plan treatment." In fact, accountants need to be mindful at all times, not only during the transition period.
Once an option price is lowered to increase its value as compensation or to broaden its appeal, the option must be accounted as "variable plan." Additional changes or repricing in a variable plan must be recorded as a charge against earnings until the options are exercised.
Conversely, compensation cost would generally be reduced for entities that rely predominantly on performance-based or other variable plan awards.
Noncash items in the fiscal 2003 quarter included a $58.7 million charge related to store closings and impairment, $528,000 in closed store liquidation expenses, $6.75 million of income resulting from variable plan accounting for stock-based compensation, the aforementioned $1.4 million gain from early debt extinguishment, and $5,000 in other income.
Full browser ?