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If a reporting entity has common shares issued in a partially paid form, and those shares are entitled to dividends in proportion to the amount paid, the common-share equivalent of those partially paid shares is included in the basic EPS computation if they were entitled to participate in dividends.
Partially paid stock subscriptions that do not share in dividends until fully paid are considered the equivalent of warrants, and are included in the diluted EPS computation using the treasury stock method. The unpaid balance is assumed to represent proceeds used to purchase stock, and the incremental number of shares to be included is the difference between the number of shares subscribed and the number of shares assumed to be purchased.
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