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Wiley GAAP 2008 by Colorado Steven M. Bragg Englewood, Ralph Nach American Express Tax and Business Inc., Barry J. Epstein

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Definitions of Terms

There are a number of terms used in the discussion of earnings per share that have special meanings in that context. When used, they are intended to have the meanings given in the following definitions.

Antidilution (antidilutive)An increase in earnings per share or reduction in net loss per share resulting from the conversion, exercise, or contingent issuance of certain securities.
Basic earnings per share (basic EPS)The portion of net income available to each share of common stock outstanding during the reporting period.
Call optionA contract that allows the holder to buy a specified quantity of stock from the writer of the contract at a fixed price for a given period. Refer to option and purchased call option.
Common stockA stock that is subordinate to all other stock of the issuer.
Contingent issuanceA possible issuance of shares of common stock that is dependent upon the exercise of conversion rights, options or warrants, the satisfaction of certain conditions, or similar arrangements.
Contingent stock agreementAn agreement to issue common stock (usually in connection with a business combination) that is dependent on the satisfaction of certain conditions.
Contingently issuable shares (contingently issuable stock)Shares issuable for little or no cash consideration upon the satisfaction of certain conditions pursuant to a contingent stock agreement.
Conversion priceThe price that determines the number of shares of common stock into which a security is convertible. ...

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