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This excerpt taken from the ABM DEF 14A filed Feb 1, 2010. 11. DEFINITIONS.
“Compensation” means all cash compensation.
“Code” means the Internal Revenue Code of 1986,
as amended.
“Fair Market Value” means the average of the
high and low prices of the Corporation’s Common Stock
composite transactions on the New York Stock Exchange on the
applicable day, or if no sales were made on that day, the
average of the high and low prices on the next preceding day on
which sales are made.
“Parent corporation” means a corporation
described in Section 424(e) of the Code.
“Subsidiary corporation” means a corporation
described in Section 424(f) of the Code.
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