Average Equity definition

Average Equity means, for any Fiscal Year, the average of stockholders' equity as shown on the fiscal year-end consolidated balance sheet of the Corporation and its subsidiaries as of the end of such Fiscal Year and as of the end of the immediately preceding Fiscal Year except that the amounts shown on said balance sheets as "Accumulated other comprehensive" income or loss, as the case may be, shall be disregarded.

Average Equity to be used in computing Bonus Compensation for the fiscal year ending July 31, 1999 will be the average of stockholders' equity as of August 2, 1998 and July 31, 1999) except that the amount shown as the "equity adjustment from foreign currency translation" on each such consolidated balance sheet shall be disregarded and the amount of $3,744,000 shall be the equity adjustment (increase) from foreign currency translation used to determine stockholders' equity at each such year-end balance sheet date.

Average Equity means the average of stockholders' equity as shown on the fiscal year-end consolidated balance sheet of the Company as of the end of the fiscal year with respect to which Formula Bonus Compensation is being computed hereunder and as of the end of the immediately preceding fiscal year (e.g., "Average Equity" to be used in computing Bonus Compensation for the fiscal year ending July 31, 1999 will be the average of stockholders' equity as of August 2, 1998 and July 31, 1999) except that the amount shown as the "equity adjustment from foreign currency translation" on each such consolidated balance sheet shall be disregarded and the amount of $3,744,000 shall be the equity adjustment (increase) from foreign currency translation used to determine stockholders' equity at each such year-end balance sheet date.

Examples of Average Equity in a sentence

• Calculation is based on No. 9 Preparation and Reporting Rules of Information Disclosure of Public Offering Companies — Calculation and Disclosure of Return on Average Equity and Earnings per Share (Revised in 2010) (CSRC Announcement [2010] No. 2) issued by the CSRC.

• Annualized Operating Return on Average Equity 1) is calculated using operating income, as defined below and 2) excludes from average equity, the average after-tax unrealized appreciation or depreciation on investments and the average after-tax unrealized foreign exchange gains or losses and the aggregate value of the liquidation preferences of our preference shares.

• Annualized Operating Return on Average Equity (“Operating ROE”) is a non-GAAP financial measure.

• Operating Return on Average Equity (based on adjusted operating income) is a non-GAAP measure and represents adjusted operating income after-tax, annualized for interim periods, divided by average Prudential Financial, Inc.

• The proposer shall identify the medical review officer (MRO) to be used for reviewing drug and alcohol test results.

More Definitions of Average Equity

Average Equity means the sum of CFF’s total stockholders’ equity at the beginning of a Performance Year and at each month end during such year, divided by 13.

Average Equity for any year shall mean the average of the Company’s total common stock equity as of the last day of the year and the Company’s total common stock equity as of the last day of the prior year, in each case as set forth on the audited consolidated balance sheet of the Company and its subsidiaries as of the applicable date.

Average Equity means the average of the Company's shareholders' equity determined in accordance with GAAP computed by using shareholders' equity at each month-end in the year for which Net Income is being determined.

Average Equity means the company-reported average equity.

Average Equity means the "five-point" quarterly average of the Equity for the Plan Year, the first point being the preceding year end.

Average Equity shall be computed by adding the equity at the beginning of the Fiscal Year to the equity at the end of each of the four quarters of the Fiscal Year, and dividing that number by five (5).

Average Equity means the arithmetic average of total shareholders’ equity on a monthly basis for the stated periods excluding the average share of equity due to non-controlling interests and the average value of preference shares less issue expenses. We use this measure in calculating ordinary shareholders’ return on average equity. We believe that the presentation of average equity, which represents the ordinary shareholders’ return on ordinary equity, is useful because it is a measure that is commonly recognized as a standard of performance by investors, analysts, rating agencies and other users of financial information in our industry.