Big Lots 2013 Annual Report Download - page 42

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• Any of the performance measures above (other than earnings (loss) per common share from
continuing operations and earnings (loss) per common share) on a weighted average common shares
outstanding basis;
• Either of earnings (loss) per common share from continuing operations and earnings (loss) per common
share on a basic or diluted basis and any of the other performance measures above on a basic or diluted
earnings per share basis;
• Common share price;
• 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;
• Percentage increase in comparable store sales;
• Gross profit (loss) or gross margin (loss) (as the case may be);
• Economic value added;
• Return measures (including, but not limited to, return on assets, capital, invested capital, equity, sales,
or revenue);
• Expense targets;
• Cash flow (including, but not limited to, operating cash flow, free cash flow, cash flow return on equity,
and cash flow return on investment);
• Productivity ratios;
• Market share;
• Customer satisfaction; or
• Working capital targets and change in working capital.
The Committee, in its sole discretion, in setting the corporate performance amounts, may provide for equitable
adjustments to the performance criteria in recognition of unusual or non-recurring events, transactions and
accruals for the effect of one or more of the following items:
• Asset impairments as described in Accounting Standard Codification (“ASC”) 360 – Property, Plant, &
Equipment, as amended, revised or superseded;
• Costs associated with exit or disposal activities as described by ASC 420 – Exit or Disposal Cost
Obligations, as amended, revised or superseded;
• Impairment charges (excluding the amortization thereof) related to goodwill or other intangible assets,
as described by ASC 350 – Intangibles – Goodwill and Other, as amended, revised or superseded;
• 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);
• 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);
• Any profit or loss attributable to the business operations of a specified segment as described in
ASC 280 – Segment Reporting, as amended, revised or superseded;