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The number of contingent value rights (non-transferable rights subject to certain limited exceptions to potentially receive certain cash payments in the event of specified contingencies) issued per share of each previously held shares of common stock as part of a business combination.

No definition available.

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The period following a merger that, if the reporting entity receives net cash payments for the sale of any of the assets related to a discontinued product line, would trigger a required payment to holders of contingent value rights.

No definition available.

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The fair value assumption of expected intangible asset worth.

No definition available.

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The percentage of likelihood that a fair value assumption will occur.

No definition available.

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Fair value portion of borrowing which can be exchanged for a specified number of another security at the option of the issuer or the holder, for example, but not limited to, the entity's common stock.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Convertible Security
-URI http://asc.fasb.org/extlink&oid=6509036

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