Big Lots 2009 Annual Report Download - page 92

B-11
(21) Economic value added; or
(22) Any of items (1) through (21) with respect to any subsidiary, Affiliate, business unit, business group,
business venture or legal entity, including any combination thereof, or controlled directly or indirectly by the
Company whether or not such information is included in the Company’s annual report to shareholders, proxy
statement or notice of annual meeting of shareholders; or
(23) Any of items (1) through (21) above may be determined before or after a minority interest’s share as
designated by the Committee; or
(24) Any of items (1) through (21) above with respect to the period of service to which the performance goal
relates whether or not such information is included in the Company’s filings, annual report to shareholders,
proxy statement or notice of annual meetings of shareholders; or
(25) Total shareholder return ranking position meaning the relative placement of the Company’s total
shareholder return (as determined in (18) above) compared to those publicly held companies in the Company’s
peer group as established by the Committee prior to the beginning of a vesting period or such later date as
permitted under the Code. The peer group shall be comprised of not less than eight and not more than sixteen
companies, including the Company.
(26) With respect to items (1), (2), (15) and (16) above, other terminology may be used for each such
performance criteria (including, but not limited to, “Basic EPS,” “income (loss) per common share,” “diluted
EPS,” or “earnings per common share-assuming dilution”) as contemplated in ASC 260, Earnings Per Share
(formerly by SFAS No. 128), as amended, revised or superseded;
The Committee, in its sole discretion in setting the performance goals in the time prescribed in Section 10.2, may
provide for the making of adjustments (including the income tax effects attributable thereto), singularly or in
combination, to the goals/targets in recognition of the following categories (or any particular item(s) within the
following categories or portion(s) thereof):
(27) Asset impairments as described in ASC 360, Property, Plant and Equipment (formerly SFAS No. 144), as
amended, revised or superseded; or
(28) Costs associated with exit or disposal activities as described by in ASC 420, Exit or Disposal Cost
Obligations (formerly SFAS No. 146), as amended, revised or superseded; or
(29) Impairment charges (excluding the amortization thereof) related to goodwill or other intangible assets, as
described by in ASC 350, Intangibles – Goodwill and Other (formerly 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 specified segment as described by in
ASC 280, Segment Reporting (formerly SFAS No. 131), as amended, revised or superseded; or
(33) Any profit or loss attributable to a specified segment as described by in ASC 280, Segment Reporting
(formerly 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 tax settlement(s) with a tax authority; or
(35) Any extraordinary item, event or transaction as described in ASC 225-20, Income Statement –
Extraordinary and Unusual Items (formerly 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 ASC 225-10, Income Statement – Extraordinary and Unusual Items
(formerly 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