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Chapter 19: Share-Based Compensation and Earnings Per Share

Horizontales
A capital structure that incorporates potential common shares outstanding.
_____ Issuable Shares are additional shares of common stock that will be issued based upon the occurrence of some future circumstance.
For Diluted EPS, a method that assumes that treasury stock is purchased with the cash proceeds of the exercise of stock options.
EPS available to common shareholders divided by the weighted-average number of common shares outstanding.
The simple difference between the market price of the stock shares and the option price at which they can be acquired.
A capital structure that has no outstanding securities that could potentially dilute earnings per share.
Verticales
_____ _____ Models are statistical models used to estimate an options’ fair value.
_____ common shares are the result from convertible bonds, convertible preferred stock, stock options, and contingently issuable shares.
The name for a restricted stock right to receive a specified number of shares of company stock.
Securities where conversion or exercise of potential common shares would be to increase, rather than decrease, EPS.
EPS available to common shareholders that incorporates the dilutive effect of all potential common shares.
The name for restricted stock actually given in the name of an employee but company may maintain physical possession of the shares.