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" Equity security encompasses any instrument representing ownership shares (eg, common, preferred, and other capital stock), or the right to acquire (eg, warrants, rights, and call options) or dispose of (eg, put options) ownership shares in an enterprise... "
Interstate Commerce Commission Reports: Reports and Decisions of the ... - Page 246
by United States. Interstate Commerce Commission - 1978
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1991 - 644 pages
...PR 9159. Mar. 3, 1976] 1-45 Terminology relative to accounting for marketable equity securities. (a) Equity security encompasses any instrument representing...issuing enterprise or is redeemable at the option 49 CFR Ch. X (10-1-91 Edition) of the investor, nor does It include treasury stock or convertible bonds....
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1987 - 688 pages
...PR 9159, Mar. 3, 1976] 1-45 Terminology relative to accounting for marketable equity securities. (a) "Equity security" encompasses any instrument representing...options) ownership shares in an enterprise at fixed or determlnable prices. The term does not encompass preferred stock that by Its terms either must be redeemed...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1995 - 420 pages
...accrued at the date of the sale over the cash value of the consideration received from their sale. 16. Equity security encompasses any instrument representing...options) ownership shares in an enterprise at fixed or determlnable prices. The term does not encompass preferred stock that by its terms either must be redeemed...
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The Code of Federal Regulations of the United States of America

Administrative law - 1990 - 780 pages
...the right to acquire (for example, warrants, rights, and call options) or dispose of (for example, put options) ownership shares in an enterprise at...issuing enterprise or is redeemable at the option Part 241 of the investor, nor does it include treasury stock or convertible bonds. Equivalent unit....
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The Code of Federal Regulations of the United States of America

Administrative law - 1987 - 704 pages
...the right to acquire (for example, warrants, rights, and call options) or dispose of (for example, put options) ownership shares in an enterprise at...issuing enterprise or is redeemable at the option Part 241 of the investor, nor does it include treasury stock or convertible bonds. Equivalent unit...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1980 - 948 pages
...difference between the collected bank ledger balance and the cash balance per carrier's books. (kk) “Equity security” encompasses any instrument representing...warrants, rights, and call options) or dispose of (eg, put op. tions) ownership shares in an enterprise at fixed or determinable prices. The term does not encompass...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1978 - 1108 pages
...difference between the collected bank ledger balance and the cash balance per carrier's books. 45 (a) "Equity security" encompasses any instrument representing...warrants, rights, and call options) or dispose of (eg, nut options) ownership shares in an enterprise at fixed or determinable prices. The term does not encompass...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 2002 - 408 pages
...accrued at the date of the sale over the cash value of the consideration received from their sale. 16. Equity security encompasses any instrument representing...and other capital stock', or the right to acquire (e.sf.. warrants, rights, and call options) or dispose of (eg. put options) ownership shares in an...
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Intermediate Accounting

A. N. Mosich, E. John Larsen - Business & Economics - 1982 - 1148 pages
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Kohler's Dictionary for Accountants

Eric Louis Kohler - Business & Economics - 1983 - 600 pages
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