Examples of Stock Ownership Plan in a sentence
Includes treasury stock and unearned Employee Stock Ownership Plan shares.
Report in this item as a negative amount the carrying value of any treasury stock and any unearned Employee Stock Ownership Plan (ESOP) shares, which under generally accepted accounting principles are reported in a contra-equity account on the balance sheet.
Report the carrying value of any treasury stock and of any unearned Employee Stock Ownership Plan (ESOP) shares, which under generally accepted accounting principles are reported in a contra-equity account on the balance sheet.
If an Employee Stock Ownership Plan owns all or part of the concern, each stock trustee and plan member is considered an owner.
ExampleA bank holding company has guaranteed a new loan for its leveraged Employee Stock Ownership Plan (ESOP) for $750 thousand and that amount has increased the bank holding company's long-term unsecured debt by a material amount.
Includes, but is not limited to, net unrealized holding gains (losses) on available-for-sale securities, accumulated net gains (losses) on cash flow hedges, and accumulated defined benefit pension and other postretirement plan adjustments.2. Includes treasury stock and unearned Employee Stock Ownership Plan shares.Schedule RC-B - Securities Dollar amounts in thousandsExclude assets held for trading.
M.1.M.2.1. Includes, but is not limited to, net unrealized holding gains (losses) on available-for-sale securities, accumulated net gains (losses) on cash flow hedges, and accumulated defined benefit pension and other postretirement plan adjustments.2. Includes treasury stock and unearned Employee Stock Ownership Plan shares.
Line Item 13 Change in the offsetting debitto the liability for Employee Stock Ownership Plan (ESOP) debt guaranteed by the holding company.Report an amount in this item only if the consolidated holding company has guaranteed the debt of its ESOP.
Any other interest income (such as interest income earned on loans to an Employee Stock Ownership Plan), which under state or federal laws is partially or in its entirety exempt from income taxes.The changes to the 1986 Tax Reform Act must be taken into consideration when computing net interest income on a fully taxable equivalent basis.
Holding companies that are employee stock ownership plans (ESOPs) as of the last calendar day of the calendar year must file the Financial Statements for Employee Stock Ownership Plan Hold- ing Companies (FR Y-9ES) on an annual basis, as of December 31.