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FASB & EITF UPDATE Financial Reporting Update October 21, 2004 - page 40 / 47

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New! EITF Consensuses Effective in 2004

Issue 04-8

Co-Cos should be included in diluted EPS in all periods regardless of whether the contingency is met or whether the market price contingency is substantive

Applies to convertible securities with a market price contingency

Retroactive restatement of EPS is required unless:

The entire agreement is settled in cash before the consensus is first applied; or

The agreement is amended so that the entire agreement must be settled in cash

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