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of the period they are outstanding Similarly, nonvested stock does not affect the denominator until the awards become vested Contingently issuable shares (shares issuable for little or no cash consideration upon the satisfaction of certain conditions) are considered outstanding common shares and included in the computation of basic earnings per share only beginning with the date that all necessary conditions have been satis ed Outstanding common shares that are contingently returnable are treated in the same manner as contingently issuable shares For example, shares that have been issued but that the holder must return if certain performance conditions are not achieved, are treated as contingently issuable shares (b) DILUTED EARNINGS PER SHARE As previously indicated, the denominator in the diluted earnings per share computation is increased to include the number of additional common shares that would have been outstanding if the dilutive potential common shares had been issued Accordingly, the dilutive effect of all outstanding options (and their equivalents such as nonvested stock) that are subject only to time-based vesting are re ected in diluted earnings per share by application of the treasury stock method As discussed in further detail below, stock-based compensation awards that are subject to performance-based vesting are treated as contingently issuable shares Dilutive options that are issued during a period or that expire or are canceled during a period are included in the denominator of diluted earnings per share for the period they are outstanding Similarly, dilutive options exercised during the period are included in the denominator for the period prior to actual exercise The common shares issued upon exercise of the options or warrants are included in the denominator for the period after the exercise date as part of the weighted-average number of common shares outstanding Contingently issuable shares are included in the computation of diluted earnings per share as of the beginning of the period in which the conditions are satis ed (or as of the date of the agreement providing for contingently issuable shares, if later) If all necessary conditions have not been satis ed by the end of the period, the number of contingently issuable shares included in diluted earnings per share is based on the number of shares, if any, that would be issuable if the end of the reporting period were the end of the contingency period As noted above, stock-based compensation awards that are subject to performance-based vesting are treated as contingently issuable shares Performance-based vesting describes vesting that depends on both (a) an employee rendering service to the employer for a speci ed period of time and (b) the achievement of a speci ed performance target In applying the Treasury stock method to stock-based awards, the assumed proceeds is the sum of (a) the amount, if any, the employee must pay upon exercise, (b) the amount of compensation cost attributed to future services and not yet recognized (assumed proceeds does not include compensation ascribed to past services), and (c) the amount of tax bene ts (both deferred and current), if any, that would be credited to stockholders equity assuming exercise of the options The tax bene t is the amount resulting from a tax deduction for compensation in excess of compensation expense recognized for nancial reporting purposes If the resulting difference in income tax will be deducted from stockholders equity, such taxes to be deducted are treated as a reduction of assumed proceeds (c) DILUTED EARNINGS PER SHARE COMPUTATIONS FOR FIXED AWARDS Computations of the impact of xed awards on diluted earnings per share are relatively straightforward At the date an award is granted, both the number of shares that an individual employee is entitled to receive (ie, the shares issuable pursuant to the award) and the option or purchase price, if any, are known Thus the number of shares issuable pursuant to the award remains constant until the award is settled by issuance of shares However, the reduction in the number of incremental shares for common shares deemed to be acquired by an employer with the assumed exercise proceeds might vary each period because of changes in (a) the quoted market price of the employer s common stock and (b) the amount of measurable compensation ascribed to future services and not yet charged It should be noted that though the issuance of shares pursuant to xed awards may be contingent on time-based vesting, such shares are not considered to be contingently issuable shares
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