Big Lots 2009 Annual Report Download - page 108

C-11
APPENDIX A
PERFORMANCE CRITERIA
I. Performance criteria imposed on Bonus opportunities will be derived using the accounting principles
generally accepted in the United States of America and will be reported or appear in the Company’s filings
with the Securities Exchange Commission (including, but not limited to, Forms 8-K, 10-Q and 10-K) or the
Company’s annual report to shareholders and will be derived from one or more (or any combination of one or
more) of the following:
(a) Earnings Income (loss) per common share from continuing operations;
(b) Earnings Income (loss) per common share;
(c) Operating profit (loss), operating income (loss), or income (loss) from operations (as the case may be);
(d) Income (loss) from continuing operations before unusual or infrequent items;
(e) Income (loss) from continuing operations;
(f) Income (loss) from continuing operations before income taxes;
(g) Income (loss) from continuing operations before extraordinary item and/or cumulative effect of a
change in accounting principle (as the case may be);
(h) Income (loss) before extraordinary item and/or cumulative effect of a change in accounting principle (as
the case may be);
(i) Net income (loss);
(j) Income (loss) before other comprehensive income (loss);
(k) Comprehensive income (loss);
(l) Income (loss) before interest and income taxes (sometimes referred to as “EBIT”);
(m) Income (loss) before interest, income taxes, depreciation and amortization (sometimes referred to as
“EBITDA”);
(n) Any other objective and specific income (loss) category or non-GAAP financial measure that appears
as a line item in the Company’s periodic filings with the Securities and Exchange Commission or the
annual report to shareholders;
(o) Any of items (c) through (n) on a weighted average common shares outstanding basis;
(p) Any of items (a) through (n) on a diluted basis as defined in the Financial Accounting Standards
Board (“FASB”) Accounting Standards Codification (“ASC”) 260 – Earnings Per Share (formerly
Statement of Financial Accounting Standards (“SFAS”) No. 128) including authoritative interpretations
or amendments thereof which may be issued from time to time as long as such interpretations or
amendments are utilized on the consolidated statements of operations or statement of operations, as
applicable, or in the notes to the consolidated financial statements;
(q) Common share price;
(r) Total shareholder return expressed on a dollar or percentage basis as is customarily disclosed in the
proxy statement accompanying the notice of annual meetings of shareholders;
(s) Percentage increase in comparable store sales;
(t) Gross profit (loss) or gross margin (loss) (as the case may be);
(u) Economic value added;