Deloitte
Accounting Research Tool
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Chapter 4 — Diluted EPS

4.5 Contingently Issuable Shares

4.5 Contingently Issuable Shares

Footnotes

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Outstanding common shares that are contingently returnable (i.e., subject to recall) are treated in the same manner as contingently issuable shares in the calculation of diluted EPS. Thus, whether the shares have been issued to the counterparty is not relevant. See Section 7.1.1 for discussion of the impact of clawback features on share-based payment awards.