Big Lots 2013 Annual Report Download - page 138

B-14
(q) Either of items (a) or (b) on a diluted basis and any of items (c) through (n) on a diluted earnings
per share basis, as diluted per share is defined in the 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;
(qr) Common share price;
(rs) 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;
(st) Percentage increase in comparable store sales;
(tu) Gross profit (loss) or gross margin (loss) (as the case may be);
(uv) Economic value added;
(v) w) Return measures (including, but not limited to, return on assets, capital, invested capital,
equity, sales, or revenue):
(x) Expense targets;
(y) Cash flow (including, but not limited to, operating cash flow, free cash flow, cash flow return on
equity, and cash flow return on investment):
(z) Productivity ratios;
(aa) Market share;
(bb) Customer satisfaction;
(cc) Working capital targets and change in working capital;
(dd) Any of items (a) through (ucc) with respect to any subsidiary, Affiliate, business unit, business
group, business venture or legal entity, including any combination thereof, or controlled directly
or indirectly by the Company whether or not such information is included in the Company’s
annual report to shareholders, proxy statement or notice of annual meeting of shareholders;
(wee) Any of items (a) through (ucc) above may be determined before or after a minority interest’s
share as designated by the Committee;
(xff) Any of items (a) through (ucc) above with respect to the period of service to which the
performance goal relates whether or not such information is included in the Company’s
SEC filings, annual report to shareholders, proxy statement or notice of annual meetings of
shareholders;
(ygg) Total shareholder return ranking position meaning the relative placement of the Company’s total
shareholder return [as determined in (rs) 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