Entergy 2014 Annual Report Download - page 80


(QWHUJ\&RUSRUDWLRQDQG6XEVLGLDULHV
1RWHVWR)LQDQFLDO6WDWHPHQWV


Earnings per Share

7KH IROORZLQJ WDEOH SUHVHQWV (QWHUJ\¶V EDVLF DQG GLOXWHG HDUQLQJV SHU VKDUH FDOFXODWLRQ LQFOXGHG RQ WKH
FRQVROLGDWHGVWDWHPHQWVRILQFRPH
For the Years Ended December 31,
2014 2013 2012


,Q0LOOLRQV([FH
S
W3HU6KDUH'DWD



VKDUH  VKDUH  VKDUH
1HWLQFRPHDWWULEXWDEOHWR(QWHUJ\
&RUSRUDWLRQ 











%DVLFHDUQLQJVSHUDYHUDJH
FRPPRQVKDUH 











$YHUDJHGLOXWLYHHIIHFWRI      
6WRFNRSWLRQV ²
2WKHUHTXLW\SODQV 
²
²

'LOXWHGHDUQLQJVSHUDYHUDJH
FRPPRQVKDUHV 












7KH FDOFXODWLRQ RI GLOXWHG HDUQLQJV SHU VKDUH H[FOXGHG  RSWLRQV RXWVWDQGLQJ DW 'HFHPEHU
  RSWLRQV RXWVWDQGLQJ DW 'HFHPEHU  DQG  RSWLRQV RXWVWDQGLQJ DW 'HFHPEHU
WKDW FRXOG SRWHQWLDOO\ GLOXWHEDVLF HDUQLQJV SHU VKDUHLQ WKH IXWXUH 7KRVH RSWLRQV ZHUH QRW LQFOXGHG LQ WKH
FDOFXODWLRQ RI GLOXWHG HDUQLQJVSHUVKDUHEHFDXVHWKH H[HUFLVHSULFH RI WKRVHRSWLRQV H[FHHGHGWKHDYHUDJH PDUNHW
SULFHIRUWKH\HDU

Stock-based Compensation Plans

(QWHUJ\ JUDQWV VWRFN RSWLRQV UHVWULFWHG VWRFN SHUIRUPDQFH XQLWV DQG UHVWULFWHG OLDELOLW\ DZDUGV WR NH\
HPSOR\HHV RI WKH(QWHUJ\VXEVLGLDULHV XQGHU LWV (TXLW\ 2ZQHUVKLS 3ODQV ZKLFK DUH VKDUHKROGHUDSSURYHGVWRFN
EDVHGFRPSHQVDWLRQSODQV7KHVHSODQVDUHGHVFULEHGPRUHIXOO\LQ1RWHWRWKHILQDQFLDOVWDWHPHQWV7KHFRVWRI
WKH VWRFNEDVHG FRPSHQVDWLRQ LV FKDUJHG WR LQFRPH RYHU WKH YHVWLQJ SHULRG $ZDUGV XQGHU (QWHUJ\¶V SODQV
JHQHUDOO\YHVWRYHU\HDUV

Accounting for the Effects of Regulation

(QWHUJ\¶V 8WLOLW\RSHUDWLQJFRPSDQLHVDQG6\VWHP(QHUJ\DUHUDWHUHJXODWHG HQWHUSULVHV ZKRVHUDWHV PHHW
WKUHHFULWHULDVSHFLILHGLQDFFRXQWLQJVWDQGDUGV7KH8WLOLW\RSHUDWLQJFRPSDQLHVDQG6\VWHP(QHUJ\KDYHUDWHVWKDW
LDUHDSSURYHGE\DERG\LWVUHJXODWRUHPSRZHUHGWRVHWUDWHVWKDWELQGFXVWRPHUVLLDUHFRVWEDVHGDQGLLL
FDQ EH FKDUJHG WR DQG FROOHFWHG IURP FXVWRPHUV  7KHVH FULWHULD PD\ DOVR EH DSSOLHG WR VHSDUDEOH SRUWLRQV RI D 
XWLOLW\¶VEXVLQHVVVXFKDVWKHJHQHUDWLRQRUWUDQVPLVVLRQIXQFWLRQVRUWRVSHFLILFFODVVHVRIFXVWRPHUV%HFDXVHWKH
8WLOLW\ RSHUDWLQJ FRPSDQLHV DQG 6\VWHP (QHUJ\ PHHW WKHVH FULWHULD HDFK RI WKHP FDSLWDOL]HV FRVWV WKDW ZRXOG 
RWKHUZLVH EH FKDUJHG WR H[SHQVH LI WKH UDWH DFWLRQV RI LWV UHJXODWRU PDNH LW SUREDEOH WKDW WKRVH FRVWV ZLOO EH 
UHFRYHUHGLQIXWXUHUHYHQXH6XFKFDSLWDOL]HGFRVWV DUHUHIOHFWHGDVUHJXODWRU\DVVHWVLQWKHDFFRPSDQ\LQJILQDQFLDO
VWDWHPHQWV:KHQDQHQWHUSULVHFRQFOXGHVWKDWUHFRYHU\RIDUHJXODWRU\DVVHWLVQRORQJHUSUREDEOHWKHUHJXODWRU\
DVVHWPXVWEHUHPRYHGIURPWKHHQWLW\¶VEDODQFHVKHHW

$QHQWHUSULVHWKDWFHDVHVWRPHHWWKHWKUHHFULWHULDIRUDOORUSDUWRILWVRSHUDWLRQVVKRXOGUHSRUWWKDWHYHQWLQ
LWVILQDQFLDOVWDWHPHQWV,QJHQHUDOWKHHQWHUSULVHQRORQJHUPHHWLQJWKHFULWHULDVKRXOGHOLPLQDWHIURPLWVEDODQFH
VKHHWDOOUHJXODWRU\DVVHWVDQGOLDELOLWLHVUHODWHGWRWKHDSSOLFDEOHRSHUDWLRQV$GGLWLRQDOO\LILWLVGHWHUPLQHGWKDWD
UHJXODWHGHQWHUSULVHLV QR ORQJHU UHFRYHULQJ DOO RI LWV FRVWV LW LV SRVVLEOH WKDW DQ LPSDLUPHQW PD\ H[LVW WKDW FRXOG
UHTXLUHIXUWKHUZULWHRIIVRISODQWDVVHWV

