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  2. Employee stock option - Wikipedia

    en.wikipedia.org/wiki/Employee_stock_option

    Employee stock options have to be expensed under US GAAP in the US. Each company must begin expensing stock options no later than the first reporting period of a fiscal year beginning after June 15, 2005. As most companies have fiscal years that are calendars, for most companies this means beginning with the first quarter of 2006.

  3. Direct public offering - Wikipedia

    en.wikipedia.org/wiki/Direct_public_offering

    The advantages of a direct public offering include: broader access to investment capital, the ability to raise capital from the company's own community (including non-wealthy investors), the ability to utilize stock to complete acquisitions and stock options to attract and retain employees, enhanced credibility and providing early investors with liquidity.

  4. Equity value - Wikipedia

    en.wikipedia.org/wiki/Equity_value

    It is the enterprise value plus all cash and cash equivalents, short and long-term investments, and less all short-term debt, long-term debt and minority interests. [1] [2] Equity value accounts for all the ownership interest in a firm including the value of unexercised stock options and securities convertible to equity.

  5. 3 Energy Stocks With No Debt - AOL

    www.aol.com/news/2012-03-06-3-energy-stocks-with...

    The company had a strong fiscal 2011, recording sales of $38.8 million and earnings per share of $0.65 for the year that ended last June 30. Both numbers are an improvement on 2010 but have yet to ...

  6. The 5 Stocks With the Worst Free Cash Flow and Debt-to-Cash ...

    www.aol.com/news/2012-08-09-stocks-to-avoid...

    This screening yielded 23 companies that I ranked in terms of cash on hand vis-a-vis long-term debt. Interestingly, the two companies with the largest negative cash flow -- Chesapeake Energy at ...

  7. Employee stock ownership - Wikipedia

    en.wikipedia.org/wiki/Employee_stock_ownership

    Stock options give employees the right to buy a number of shares at a price fixed at grant for a defined number of years into the future. Options, and all the plans listed below, can be given to any employee under whatever rules the company creates, with limited exceptions in various countries.

  8. Equity derivative - Wikipedia

    en.wikipedia.org/wiki/Equity_derivative

    Equity options are the most common type of equity derivative. [1] They provide the right, but not the obligation, to buy (call) or sell (put) a quantity of stock (1 contract = 100 shares of stock), at a set price (strike price), within a certain period of time (prior to the expiration date).

  9. Preferred stock - Wikipedia

    en.wikipedia.org/wiki/Preferred_stock

    Preferred stock (also called preferred shares, preference shares, or simply preferreds) is a component of share capital that may have any combination of features not possessed by common stock, including properties of both an equity and a debt instrument, and is generally considered a hybrid instrument.