The diversity of metrics used by life insurers -- ISS counts 20-plus long-term benchmarks and nearly 40 short-term ones -- points to an ongoing issue: The difficulty in comparing awards across businesses because each company has a unique formula for calculating realizable
Understanding that the compensation committee does not directly set realizable
pay helps clarify this situation and disaggregates it into manageable pieces.
One chapter presents an evaluation of the controversial Institutional Shareholder Services test of CEO pay recommendations for Say-on-Pay votes compared to the realizable
Most evaluations of pay for performance by shareholder advisors tend to only look at pay opportunity -cash compensation and the value of equity incentives on the date of grant - which can create the appearance of high pay compared to performance even if that performance, and consequently realizable
pay, is low.
In addition to constituting a wise business practice for the practitioner, it benefits the client, as it reduces his net worth for purposes of computing his net realizable
A review of 2011 SEC proxy filings for nearly 400 companies demonstrated strong alignment of a company's stock price performance with realizable
Reorganization value represents the fair value of the assets that will become part of the reorganized entity plus the net realizable
value of assets that will be disposed of before the reorganization.
When a taxpayer is not required as a condition of employment to participate in a pension plan, but voluntarily elects to do so, the realizable
equity for compromise purposes will be the gross amount in the taxpayer's plan reduced by the employer's contribution.
The company estimates that the realizable
market opportunity for venous thrombectomy now exceeds $85 million, and will grow to more than $100 million by 2010.
The standard will not require the disclosure of writedowns to net realizable
This increase is attributable to (i) operating income of approximately $441,917 which primarily represents interest income earned from cash and cash equivalents and (ii) the increase in real estate assets under development of $393,765, which results primarily from changes in the net realizable
value estimates of certain development projects due to the shortening of the discount period as a result of the passage of time, offset by (iii) the recording of a $469,154 increase to the reserve for option cancellations to reflect the increase in the market price of WRP's common stock between June 30, 2006 and September 30, 2006.
30, the company assesses the segment's net realizable
value and records a write-down of the related nonmonetary assets as part of an estimated loss on disposal.