# equivalent

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Related to equivalents: Cash Equivalents

## equivalent

1. Maths
a. having a particular property in common; equal
b. (of two equations or inequalities) having the same set of solutions
c. (of two sets) having the same cardinal number
2. Maths Logic (of two propositions) having an equivalence between them
Collins Discovery Encyclopedia, 1st edition © HarperCollins Publishers 2005
The following article is from The Great Soviet Encyclopedia (1979). It might be outdated or ideologically biased.

## Equivalent

The equivalent of an element is the weight, expressed in carbon mass units, that will combine with or replace one atomic weight of hydrogen or one-half atomic weight of oxygen.

The equivalent of an acid is equal to the acid’s molecular weight divided by its alkalinity (number of hydrogen ions).

The equivalent of a base is equal to the base’s molecular weight divided by its acidity (number of hydroxyl groups).

The equivalent of a salt is equal to the molecular weight of the salt divided by the sum of the charges of the cations or anions forming the salt.

In oxidation-reduction reactions, the equivalent of an oxidizing agent is equal to the quotient obtained as a result of dividing the agent’s molecular weight by the number of electrons obtained by the atom or atoms of the reduced element. The equivalent may vary, depending on the number of electrons accepted by the oxidizing agent.

The concept of equivalent is widely used in the stoichiometric calculations of chemical reactions.

S. A. POGODIN

References in periodicals archive ?
This principal can be applied to an example of gray iron with a carbon equivalent of 4.1 and sulfur at 0.09%.
One provision of this rule is for contracts to include a requirement for commonly accepted commercial marks if it is determined that unique item identification or a DoD-recognized unique identification equivalent is not required, and unique item identification is not already marked.
Options, warrants and their equivalents are included in EPS calculations through the treasury stock method.
After calculating incremental EPS for each contingent share group, convertible security and group of options, warrants and equivalents, a company's next step is to rank all potential common shares from the lowest EPS effect (most dilutive) to the highest EPS effect (least dilutive), excluding all potential shares with an incremental per share effect greater than basic EPS for income from continuing operations.
Generally, accounts receivable are included among Class III (noncash equivalent) assets, along with inventory, fixed assets, patents and prepaid expenses, etc.
Under the residual method of allocation, all noncash equivalent assets receive a tax basis less than FMV.
In the example, the convertible preferred shares are common stock equivalents since their effective yield of 5% (\$3,500/\$70,000) is less than two-thirds of the Aa corporate bond rate (1 0%).
Common stock equivalents. Under existing rules, a security that, because of its terms and the circumstances under which it was issued, is in substance equivalent to common stock.
Issue 1: Are the convertible preferred shares issued to an ESOP considered common stock equivalents?
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.

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