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Reporting entities with simple capital structures (i.e., those reporting entities with only one class of common stock outstanding and no equity instruments outstanding, such as stock options) must present basic per-share amounts for income from continuing operations and for net income on the face of the income statement as required by Regulation S-X, Rule 5-03. All other reporting entities must present basic and diluted per-share amounts on the face of the income statement for income from continuing operations and for net income with equal prominence. See FSP 7 for further discussion of the EPS presentation requirements.
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