Big Lots 2013 Annual Report Download - page 112

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(x)(gg) Total shareholder return ranking position meaning the relative placement of the Company’s
total shareholder return (as determined in (sr) 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; or
(hh) With respect to items (a), (b), (o), and (p) and (q) 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Share (formerly SFAS No. 128), as amended, revised or superseded.
13.8 Evaluation of Performance. Effective as of the Restatement Effective Date, tThe Committee may
provide in any Award that any evaluation of performance may include or exclude any of the following events
that occur during a Performance Period (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):
(a) Asset impairments as described in ASC 360, Property, Plant and Equipment (formerly SFAS
No. 144), as amended, revised or superseded; or
(b) Costs associated with exit or disposal activities as described in ASC 420, Exit or Disposal
Cost Obligations (formerly SFAS No. 146), as amended, revised or superseded; or
(c) Impairment charges (excluding the amortization thereof) related to goodwill or other
intangible assets, as described in ASC 350, Intangibles – Goodwill and Other (formerly SFAS No. 142), as
amended, revised or superseded; or
(d) Integration costs related to all merger and acquisition activity of the Company and/or its
Affiliates, including, without limitation, any merger, acquisition, reverse merger, triangular merger, tender offer,
consolidation, amalgamation, arrangement, security exchange, business combination or any other purchase or sale
involving the Company and/or its Affiliates (or foreign equivalent of any of the foregoing); or
(e) Transaction costs related to all merger and acquisition activity of the Company and/or its
Affiliates, including, without limitation, any merger, acquisition, reverse merger, triangular merger, tender offer,
consolidation, amalgamation, arrangement, security exchange, business combination or any other purchase or sale
involving the Company and/or its Affiliates (or foreign equivalent of any of the foregoing); or
(f) Any profit or loss attributable to the business operations of a specified segment as described
in ASC 280, Segment Reporting (formerly SFAS No. 131), as amended, revised or superseded; or
(g) Any profit or loss attributable to a specified segment as described in ASC 280, Segment
Reporting (formerly SFAS No. 131), as amended, revised or superseded acquired during the Performance Period or
an entity or entities acquired during the Performance Period to which the performance goal relates; or
(h) Any tax settlement(s) with a tax authority; or
(i) 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
(j) Any unusual in nature, or infrequent in occurrence items, events or transactions (that are
not “extraordinary” items) as described in ASC 225-210, Income Statement – Extraordinary and Unusual Items
(formerly APB No. 30), as amended, revised or superseded; or
(k) 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
(l) Any change in accounting principle as described in ASC 250-10, Accounting Changes and
Error Corrections (formerly SFAS No. 154), as amended, revised or superseded; or
(m) Unrealized gains or losses on investments in debt and equity securities as described in ASC
320, Investments – Debt and Equity Securities (formerly SFAS No. 115), as amended, revised or superseded; or