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FASB & EITF UPDATE Financial Reporting Update October 21, 2004 - page 32 / 47

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Issue 03-6

Disclosure of EPS for participating securities is permitted but is only required for common securities

A participating security is a security that may participate with common shareholders in undistributed earnings regardless of whether participation is conditioned on the occurrence of a specified event or not and regardless of the form of participation

Dividends transferred to the holder in the form of a reduced conversion price or increased conversion ratio are not considered participation rights

Forward contracts that contains a price adjustment based on  dividends are considered participating securities

New! EITF Consensus Effective in 2004

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