Appendix E — Abbreviations
|
Abbreviation
|
Description
|
|---|---|
|
AICPA
|
American Institute of Certified Public
Accountants
|
|
AMEX
|
American Stock Exchange
|
|
APB
|
Accounting Principles Board Opinion
|
|
APIC
|
additional paid-in capital
|
|
ASC
|
FASB Accounting Standards Codification
|
|
ASR
|
Accounting Series Release
|
|
ASU
|
FASB Accounting Standards Update
|
|
CEO
|
chief executive officer
|
|
CFR
|
U.S. Code of Federal Regulations
|
|
DECS
|
debt exchangeable for common stock
|
|
EBIT
|
earnings before interest and taxes
|
|
EBITDA
|
earnings before interest, tax, depreciation,
and amortization
|
|
EITF
|
Emerging Issues Task Force
|
|
EPS
|
earnings per share
|
|
EPU
|
earnings per unit
|
|
ERISA
|
Employee Retirement Income Security Act of 1974
|
|
ESOP
|
employee stock ownership plan
|
|
ESPP
|
employee stock purchase plan
|
|
Exchange Act
|
Securities Exchange Act of 1934
|
|
FAS
|
FASB Statement of Financial Accounting
Standards
|
|
FASB
|
Financial Accounting Standards Board
|
|
Feline
|
flexible equity-linked exchangeable
|
|
FRM
|
SEC Division of Corporation Finance’s
Financial Reporting Manual
|
|
FRR
|
SEC Financial Reporting Release
|
|
FSP
|
FASB Staff Position
|
|
GAAP
|
generally accepted accounting principles
|
|
GAAS
|
generally accepted auditing standards
|
|
GP
|
general partner
|
|
IAS
|
International Accounting Standard
|
|
IASB
|
International Accounting Standards Board
|
|
IASC
|
International Accounting Standards
Committee
|
|
IDR
|
incentive distribution right
|
|
IFRS
|
International Financial Reporting
Standard
|
|
IPO
|
initial public offering
|
|
IRC
|
Internal Revenue Code of 1986
|
|
LLC
|
limited liability company
|
|
LP
|
limited partnership
|
|
MD&A
|
Management’s Discussion and Analysis
|
|
MEDS
|
mandatory enhanced dividend securities
|
|
MLP
|
master limited partnership
|
|
Nasdaq
|
National Association of Securities Dealers
Automated Quotations
|
|
NCI
|
noncontrolling interest
|
|
NYSE
|
New York Stock Exchange
|
|
OCA
|
SEC Office of the Chief Accountant
|
|
OTC
|
over the counter
|
|
PCAOB
|
Public Company Accounting Oversight
Board
|
|
PERCS
|
preferred equity redemption cumulative
stock
|
|
PIES
|
premium income equity securities
|
|
PIK
|
paid in-kind
|
|
PRC
|
The People’s Republic of China
|
|
PRIDES
|
preferred redemption increased dividend
equity securities
|
|
R&D
|
research and development
|
|
SAB
|
SEC Staff Accounting Bulletin
|
|
SEC
|
U.S. Securities and Exchange Commission
|
|
Securities Act
|
Securities Act of 1933
|
|
SOP
|
Statement of Position
|
|
SRC
|
smaller reporting company
|
|
TSR
|
total shareholder return
|
|
USD
|
U.S. dollar
|
|
VIE
|
variable interest entity
|
|
VSF
|
variable share forward
|