Big Lots 2013 Annual Report Download - page 140

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(iii) The relevant Tax effect(s) of new Tax legislation enactedlaws or regulations, or amendments
thereto, that become effective after the beginning of the Performance Period or other changes in
Tax law;
(jjj) 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30), as amended, revised or superseded;
(kkk) Any unusual in nature, or infrequent in occurrence items, events or transactions (that are not
“extraordinary” items) as described in ASC 225-20 – Income Statement – Extraordinary and
Unusual Items (formerly APB No. 30), as amended, revised or superseded;
(lll) Any other non-recurring items, any events or transactions that do not constitute ongoing
operations, or other non-GAAP financial measures (not otherwise listed);
(mmm) 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Corrections (formerly SFAS No. 154), as amended, revised or superseded;
(nnn) 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superseded;
(ooo) Any gain or loss recognized as a result of derivative instrument transactions or other hedging
activities as described in ASC 815 – Derivatives and Hedging (formerly SFAS No. 133), as
amended, revised or superseded;
(ppp) Shares-based compensation charges as described in ASC 718 – Compensation – Stock
Compensation and ASC 505-50 Equity-Based Payments to Non-Employees (formerly SFAS
No. 123R), as amended, revised or superseded;
(qqq) Any gain or loss as reported as a component of other comprehensive income as described
in ASC 220 – Comprehensive Income (formerly SFAS No. 130), as amended, revised or
superseded;
(rrr) Any expense (or reversal thereof) as a result of incurring an obligation for a direct or indirect
guarantee, as described in ASC 460 – Guarantees (formerly FASB Interpretations (“FIN”) No.
45), as amended, revised or superseded;
(sss) Any gain or loss as the result of the consolidation of a variable interest entity as described in
ASC 810 - Consolidation (formerly FIN No. 46), as amended, revised or superseded;
(ttt) 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, judgments or
lawsuit settlement (including collective actions or class action lawsuits); or
(uuu) Any charges associated with the early retirement of debt obligations.