Stated > Market = Premium
Stated <Market= Discount
Debenture: Unsecured loan, backed by general credit rather than assets. Most corporate bonds.
Investors have same standing as other creditors. P791 GREEN TAB IN NOTE
Stanley Depam'nent Steres reperted net income at ETEDJJDD fer the year ended December 31. 21313.
Centmdn shares cutstanding at Jan. 1. 2913 BD,UD
Incentive steel: epiiens [vested in 21312 cutstanding Iltreughcut. 21313 24.ch
On December 31. 3312. Berelair Inc. had EDD millien shares cf eemmeh steel: and 3 millien shares cf 3%.
s1cc par value cumulative preferred steel: issued and putatanding. On March 1. 3013. Barclair purchased
24 millien shares at its cemmen steel: as treas
Paslner Brands is a calendar-vearrm with operations in several countries. As part of its executive
compensation plan, at January 1, 201 c, the company.r issued 520,000 executive stock options perrnitti ng
executives to buy 520,000 shares of Pastner stocit
Comparative Statements of Retained Eamings for Renn-Deuer Corporalidn were reported as follows for line
soal years ending Deoernber 31. 2011. 2012. and 2013.
Beaten-rants of nished Eamhgs
For ll'ts Yeas Ended Elseenhsr31 21113 20
Indiaate by letter whemer earth at the events listed baiew inuaaeae [I], daeraaeea cfw_D. er nae ne efl'aet cfw_M
an an emplayera prajeeted benet epiigatjen.
Martizatien at priar aenriee neat.
A decrease in the average life expectancy at em
Subtract preferred dividends.
nite-weighted by 512.
nite-weighted shares assumed issued plus time-weighted actual shares Basic EPS.
I J- Midyear event treated as it it occurred at the beginning of the reporting period. Convertible preferred stodt.
. _ - W
Lesa per share far the year ended Dee. 31.311?
lean Per Share
Earnings per ahare fer the year ended Dee. Elir 2012
inearne Per Share
= = 51.25
-_ Future eempensetien letrels estimated. _ Aetuel retium exeeeds expected
- All tending emitted by the empieyeit _ blet gain-MCI
-_ Credit In em and debit te plan assets. _ treeteti benet eeiigeiien
I . Retirement benets specied by fermule. Prejeeted ben
Ill'll'aitiers Audio 1I.I'isual Inc. offers an incentive stock option plan to its regional managers. On January 1I
2013, options were granted for-40 million $1 par common shares. The exercise price is the market price on
the grant date$3 per share. Option
At December 31, 2015, the helenoe sheet of Meee Inlemational inoluded the following shareholders' equity
W Entity cfw_S h mlhm
Cornmon smelt, TU million shares at $1 per E m
Paid-in eapitalexeess of per son
Retained eamings 61D
At January 1,2013. the estimated value at the award ia:
5 1 estimated fair value per anthers
1-: 4b miliien apliana granted
= 5m millien fair value at award
December 31, ems.
CDMDEDEEHDII experiae cfw_SAD millian + 2 vearal = $33 mil
cfw_ameunta in theuaanda. except per share armunl
= = $3.
ED +1591 2 as
at Jan. 1 aharea
= = ja
an +15W12 +[2-1 2L'II EB
shares new exercise
at Jan- 1 aharea afa
At December 31. 2012. Albrecht Ccrpcralicn had cutalanding 313,000 shares at ccmrncn atcclr and 3.000
aharea at 0.5%. $100 par value cumulative, ncnccnuertihle preferred atcclt. Dr: May 31. 2013. Albrecht ecld
lcr caah 12,000 aharea at its ccrnrncn atcclr