Declaration by the tenderer that, no later than the technical acceptance by an irrevocable, unconditional bank guarantee to eliminate defects during the warranty period realizable
at the first request in the amount of 25 000,00 EUR, valid for at least 18 months from the date of the technical acceptance.
In contrast to pay opportunity, realizable
pay is the actual cash bonus paid, the in-the-money value of stock options, the real value of restricted stock, plus the payout of performance plans.
Between 2004 and 2006, the median realizable
LTI for CEOs at higher- performing companies was $5.
If it becomes probable that the asset will not be acquired or constructed, capitalized costs in excess of the net realizable
value of the entity's interest in the asset are charged to expense.
When calculating the net realizable
value of assets, the Service uses "quick sale value" (QSV) (80% of fair market value).
The acquisition) would have created realizable
cost savings for the U.
Several valuation bases were described in the FASB DM, including the present value of future cash flows, the sum of undiscounted future cash flows, current market value and net realizable
Real, physically realizable
materials will always produce values higher than 1, but can approach this value when properly selected.
Written by the partners and consultants of Pay Governance, LLC, an independent executive compensation advisory firm, this new book finds close alignment of a company's stock price performance with realizable
pay calculates the current value of outstanding LTI awards (typically, in-the-money stock options and performance share payouts) granted over a specific time frame (in this case, 2003-2005) using the ending stock price.
The market value formula used in this case was essentially a hybrid method that calculated the value of unbottled whiskey by interpolating a value between the whiskey's production cost (using the cost of reproduction method) and the whiskey's net realizable
value (using the comparative sales method).
The preferred valuation basis for assets should be net realizable
value because such values are readily observable in the market and understandable to users, avoid arbitrary cost allocations, are easily comparable and help with performance assessments.
Pay Governance found strong alignment of a company's TSR with realizable
The third quarter decrease in net assets in liquidation per share primarily results from a reduction in the estimated realizable
value of the building in Aurora, CO that the Company has been attempting to sell since mid 2000.
The amounts reported as assets should be amortized over the estimated benefit period based on the proportion of current-period revenue from the advertising to probable remaining future revenue, subject to a test of net realizable