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equivalent

 [e-kwiv´ah-lent]
1. of equal value or force.
2. in chemistry, having the same valence.
anxiety-equivalent translation of anxiety into a kind of emotional activity, e.g., the experiencing or expression of angry feelings.
full time equivalent (FTE) the equivalent of one full time staff member; a total number of full time equivalents is planned for in making budget allocations. A combination of part time staff members can be used to equal one full time equivalent.

e·quiv·a·lent (Eq, eq),

(ē-kwiv'ă-lent),
1. Equal in any respect.
2. That which is equal in size, weight, force, or any other quality to something else.
3. Having the capability to counterbalance or neutralize each other.
4. Having equal valencies.
5. Synonym(s): gram equivalent
6. Used to describe a symptom complex that is less commonly associated with a syndrome than the usual classic symptoms or chief complaint.
[see equivalence]

e·quiv·a·lent

(ē-kwiv'ă-lĕnt)
1. Equal in any respect.
2. That which is equal in size, weight, force, or any other quality to something else.
3. Having the capability to counterbalance or neutralize each other.
4. Having equal valences.
5. Synonym(s): gram equivalent.

e·quiv·a·lent

(ē-kwiv'ă-lĕnt)
1. Equal in any respect.
2. That which is equal in size, weight, force, or any other quality to something else.
3. Having the capability to counterbalance or neutralize each other.
4. Used to describe a symptom complex less commonly associated with a syndrome than the usual classic symptoms.
References in periodicals archive ?
The simplification, brought about by eliminating common stock equivalents and the primary EPS calculation, also eliminates a source of arbitrariness.
Earnings attributable to each share of common stock, taking into account the pro forma exercise or conversion to common shares of common stock equivalents. This was required under APB Opinion no.
The new statement simplifies EPS by eliminating primary EPS and common stock equivalents, replacing them with basic EPS.
The amount of earnings for a period available to each share of common stock outstanding and to each share that would have been outstanding had all common stock equivalents been converted.
The amount of earnings for the period available to each share of common stock outstanding, including common stock equivalents.
85, Yield Test for Determining whether a Convertible Security Is a Common Stock Equivalent, along with the 102 interpretations of Opinion no.
Conversion is assumed if the convertible security is a common stock equivalent and the assumed conversion reduces EPS.
Consensus: The task force concluded the convertible preferred stock would not be considered a common stock equivalent unless the yield on the issue date is less than 66 2/3% of the corporate Aa bond rate.
85, Yield Test for Determining Whether a Convertible Security Is a Common Stock Equivalent, and is consistent with the APB's objective in Opinion no.