Capital Stock (Tables)

9 Months Ended

Sep. 30, 2014

Summary of Changes in Redeemable Common Securities

The changes in redeemable common securities during the nine months ended September 30, 2014 were as follows:


Balance at December 31, 2013	$	23,555
Party City Holdco shares issued due to stock option exercises		1,044
Adjustment of Party City Holdco common shares to fair value		9,713

Balance at September 30, 2014	$	34,312

- Definition

Tabular disclosure of temporary equity. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer.

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