Basic EPS is the amount of income available to common shareholders divided by the weighted average number of common shares outstanding over period.

Dilluted EPS is in the effect of three types of potentially dillutive financial instruments :

convertible preferred, convertible debt, and employee stock options.

* Dilluted EPS when a company has Convertible Preferred Stock outstanding (if-converted method)

* Dilluted EPS when a company has Convertible Debt outstanding (if-converted method)

* Dilluted EPS when a company has Stock Options, Warrants, or their Equivalents outstanding (treasury stock method under U.S. GAAP)

Dilluted EPS will always be less than or equal to basic EPS.

Comprehensive Income

is income that increase stockholders' equity but is not reflected as part of net income.

Total Comprehensive Income is the change in equity during a period resulting from transactions with owners in their capacity as owners. (under IFRS)

Comprehensive Income is the change in equity in equity(net assets) of a business enterprise during a period from transactions and other events and circumstances from non-owner sources. (under U.S. GAAP)

Four types of items (under both IFRS and U.S. GAAP)

- Foreign currency translation adjustments

- Unrealized gains or losses on derivatives contracts accounted for as hedges

- Unrealized holding gains and losses on an available-for-sale securities (but, trading securities' value change - I.S.)

- Certain costs of a company's defined benefit post-retirement plans that are not recognized in the current period.

* actual ending shareholders' equity = beginning shareholders' equity + net income - cash dividends + comprehensive income