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US GAAP Disclosure List 2012

↑Content | Earnings Per Share

Weighted Average Number of Shares Outstanding, Diluted


ItemTypePeriodBalanceDescription
Weighted Average Number of Shares Outstanding, Basic text
Weighted Average Number of Shares Issued, BasicsharesdurationThis element represents the weighted average total number of shares issued throughout the period including the first (beginning balance outstanding) and last (ending balance outstanding) day of the period before considering any reductions (for instance, shares held in treasury) to arrive at the weighted average number of shares outstanding. Weighted average relates to the portion of time within a reporting period that common shares have been issued and outstanding to the total time in that period. Such concept is used in determining the weighted average number of shares outstanding for purposes of calculating earnings per share (basic).
Weighted Average Number of Shares, Contingently IssuablesharesdurationShares issuable for little or no cash consideration upon the satisfaction of certain conditions (contingently issuable shares) are considered outstanding common shares and included in the computation of basic Earnings Per Share as of the date that all necessary conditions have been satisfied (in essence, when issuance of the shares is no longer contingent). Outstanding common shares that are contingently returnable (that is, subject to recall) are treated in the same manner as contingently issuable shares. Contingently issuable shares include shares that (a) will be issued in the future upon the satisfaction of specified conditions, (b) have been placed in escrow and all or part must be returned if specified conditions are not met, or (c) have been issued but the holder must return all or part if specified conditions are not met. The number of contingently issuable shares is determined by relating the portion of time within a reporting period that these shares have been outstanding to the total time in that period.
Weighted Average Number of Shares, Treasury StocksharesdurationNumber of shares of treasury stock determined by relating the portion of time within a reporting period that treasury shares have been outstanding to the total time in that period. Treasury stock is stock that the Entity has issued but subsequently reacquired.
Weighted Average Number of Shares, Common Stock Subject to Repurchase or CancellationsharesdurationNumber of shares of common stock subject to repurchase or cancellation determined by relating the portion of time within a reporting period that these shares have been outstanding to the total time in that period. Common stock subject to repurchase are outstanding common shares that are contingently returnable (that is, subject to recall).
Weighted Average Number of Shares, Restricted StocksharesdurationNumber of shares of restricted stock determined by relating the portion of time within a reporting period that restricted shares have been outstanding to the total time in that period. Restricted shares are subject to sales, contractual, regulatory or other restrictions that prevent or inhibit the holder from freely disposing of them before the restriction ends.
Weighted Average Number of Shares, Employee Stock Ownership Plan Shares Not Committed to be ReleasedsharesdurationNumber of employee stock ownership plan (ESOP) shares that have not been committed to be released determined by relating the portion of time within a reporting period that these shares have been outstanding to the total time in that period.
Weighted Average Number of Shares Outstanding, Basic, TotalsharesdurationNumber of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.
Weighted Average Number Diluted Shares Outstanding Adjustment text
Incremental Common Shares Attributable to Share-based Payment ArrangementssharesdurationAdditional shares included in the calculation of diluted EPS as a result of the potentially dilutive effect of share based payment arrangements using the treasury stock method.
Incremental Common Shares Attributable to Conversion of Debt SecuritiessharesdurationAdditional shares included in the calculation of diluted EPS as a result of the potentially dilutive effect of convertible debt securities using the if-converted method.
Incremental Common Shares Attributable to Conversion of Preferred StocksharesdurationAdditional shares included in the calculation of diluted EPS as a result of the potentially dilutive effect of convertible preferred stock using the if-converted method.
Incremental Common Shares Attributable to Call Options and WarrantssharesdurationAdditional shares included in the calculation of diluted EPS as a result of the potentially dilutive effect of call options and warrants using the treasury stock method.
Incremental Common Shares Attributable to Accelerated Share Repurchase AgreementssharesdurationAdditional shares included in the calculation of diluted EPS as a result of the potentially dilutive effect of accelerated share repurchase agreements. An accelerated share repurchase program is a combination of transactions that permits an entity to purchase a targeted number of shares immediately with the final purchase price of those shares determined by an average market price over a fixed period of time.
Incremental Common Shares Attributable to Contingently Issuable SharessharesdurationAdditional shares included in the calculation of diluted EPS as a result of the potentially dilutive effect of contingently issuable shares. Contingently issuable shares are those shares that are issuable for little or no cash contingent on certain conditions being met.
Incremental Common Shares Attributable to Equity Unit Purchase AgreementssharesdurationAdditional shares included in the calculation of diluted EPS as a result of the potentially dilutive effect of equity unit purchase agreements using the treasury stock method.
Incremental Common Shares Attributable to Written Put OptionssharesdurationAdditional shares included in the calculation of diluted EPS as a result of the potentially dilutive effect of outstanding written put options using the reverse treasury stock method.
Incremental Common Shares Attributable to Equity Forward AgreementssharesdurationAdditional shared included in the calculation of diluted EPS as a result of the potentially dilutive effect of equity forward arrangements using the reverse treasury stock method.
Incremental Common Shares Attributable to Nonvested Shares with Forfeitable DividendssharesdurationNonvested equity-based payment awards that contain forfeitable rights to dividends or dividend equivalents (whether paid or unpaid) that result in incremental common shares.
Weighted Average Number Diluted Shares Outstanding Adjustment, TotalsharesdurationThe sum of dilutive potential common shares or units used in the calculation of the diluted per-share or per-unit computation.
Weighted Average Number of Shares Outstanding, Diluted, TotalsharesdurationThe average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.

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