(v3430.00) Potentially Dilutive Securities

Number of common stock equivalents, or dilutive securities (as defined by APB No. 15 and amended by FASB 85), to be added to the Number of Common Shares: Weighted Average (v3410) for use in calculating Primary Earnings Per Share (v6130) or Fully Diluted Earnings Per Share (v6135).

“Common Stock Equivalents” for the Primary EPS calculation include such securities as:

  • Convertible debt

  • Convertible preferred stock

  • Options

  • Warrants

  • Stock purchase contracts

  • Stock subscription agreements

  • Contingent issuance agreements

“Potentially Dilutive Securities” for the Fully Diluted EPS calculation include all common stock equivalents plus such securities as these:

  • Shares assumed to be issued upon conversion of debentures

  • Participating securities and two-class common