Big Lots 2013 Annual Report Download - page 137

B-13
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 (loss) per common share from continuing operations;
(b) Earnings (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(p) Either of items (a) or (b) on a basic basis
and any of items (c) through (n) on a basic earnings per share basis, as basic earnings per share is
defined in 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;