Big Lots 2007 Annual Report Download - page 84

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- 12 -
- 12 -
As amended and restated effective May 29, 2008.
(29)Amortization costs associated with the acquisition ofImpairment charges (excluding the amortization
thereof) related to goodwill or other intangible assets, as described by SFAS No. 142, as amended, revised or
superseded; or
(30)Merger integration costs; or
(31)Merger transaction costs; or
(32)Any profit or loss attributable to the business operations of a reportable specified segment as described by
SFAS No. 131 as amended, revised or superseded; or
(33)Any profit or loss attributable to a reportable specified segment as described by SFAS No. 131, as
amended, revised or superseded or an entity or entities acquired during the period of service to which the
performance goal relates; or
(34)Any tTax settlement(s) with a tax authority; or
(35)Any extraordinary item, event or transaction as described in Accounting Principles Board Opinion
(“APB”) No. 30, as amended, revised or superseded; or
(36)Any unusual in nature, or infrequent in occurrence items, events or transactions (that are not
“extraordinary” items) as described in APB No. 30, as amended, revised or superseded; or
(37)Any other non-recurring items, any events or transactions that do not constitute ongoing operations, or
other non-GAAP financial measures (not otherwise listed); or
(38)Any change in accounting principle as described in APB No. 20SFAS No. 154, as amended, revised or
superseded; or
(39)Unrealized gains or losses on investments in debt and equity securities as described in SFAS No. 115, as
amended, revised or superseded; or
(40)Any gain or loss recognized as a result of derivative instrument transactions or other hedging activities as
described in SFAS No. 133, as amended, revised or superseded; or
(41)Stock-based compensation charges as described in SFAS No. 123R, as amended, revised or superseded;
or
(42)Any gain or loss as reported as a component of other comprehensive income as described in SFAS No.
130, as amended, revised or superseded; or
(43)Any gain or loss as a result ofexpense (or reversal thereof) as a result of incurring an obligation for a
direct or indirect guarantee, as described in FASB Interpretations (“FIN”) No. 45, as amended, revised or
superseded; or
(44)Any gain profit or loss as the result of the consolidation of a variable interest entity as described in FIN
No. 46R, as amended, revised or superseded; or
(45)Any expense, gain or loss (including, but not limited to, judgments, interest on judgments, settlement
amounts, attorneys’ fees and costs, filing fees, experts’ fees, and damages sustained as a result of the imposition
of injunctive relief) as a result of claims, litigation or lawsuit settlement (including collective actions or class
action lawsuits); or
(46)Any charges associated with the early retirement of debt obligations.; or
(47) The relevant tax effect(s) of tax laws or regulations, or amendments thereto, that become effective after the
beginning of the applicable Performance Period.
10.4Certification of Performance Goals. Any Award intended to qualify as “performance based compensation” as
defined under Code §162(m) shall not be paid until the Committee certifies in writing that the performance goals
and any other material terms were in fact satisfied. In the manner required by Code §162(m), the Committee shall,
promptly after the date on which the necessary financial and other information for a particular Performance Period
becomes available, certify the extent to which performance goals have been achieved with respect to any Award
intended to qualify as “performance-based compensation” under Code §162(m). In addition, the Committee may, in