Zynga 2013 Annual Report Download - page 100

Table of Contents
refunded their accrued contributions that have not yet been used to purchase shares. Participation ends automatically upon termination of
employment with us.
As of December 31, 2013, there were $2.7 million employee contributions withheld by the Company. In 2013, the Company recognized
$4.3 million of stock-based expense related to 2011 ESPP.
Common Stock Reserved for Future Issuance
As of December 31, 2013, we had reserved shares of common stock for future issuance as follows (in thousands):
Accumulated Other Comprehensive Income (loss)
The components of accumulated other comprehensive income, net of taxes, were as follows (in thousands):
12. Net Income (Loss) Per Share of Common Stock
We compute net income (loss) per share of common stock using the two-
class method required for participating securities. Prior to the date
of the initial public offering, we considered all series of our convertible preferred stock to be participating securities due to their non-cumulative
dividend rights. Additionally, we consider shares issued upon the early exercise of options subject to repurchase and unvested restricted shares to
be participating securities, because holders of such shares have non-forfeitable dividend rights in the event we declare a dividend for common
shares. In accordance with the two-class method, net income allocated to these participating securities, which include participation rights in
undistributed net income, is subtracted from net income (loss) to determine total net income (loss) to be allocated to common stockholders.
Basic net income (loss) per share is computed by dividing net income (loss) attributable to common stockholders by the weighted-average
number of common shares outstanding during the period. In computing diluted net income (loss) attributable to common stockholders, net
income (loss) is re-allocated to reflect the potential impact of dilutive securities, including stock options, warrants, unvested restricted stock and
unvested ZSUs. Diluted net income (loss) per share is computed by dividing net income (loss) attributable to common stockholders by the
weighted-average number of common shares outstanding, including potential dilutive securities. For periods in which we have generated a net
loss or there is no income attributable to common stockholders, we do not include stock options, warrants and unvested ZSUs in our calculation
of diluted net income (loss) per share, as the impact of these awards is anti-dilutive.
96
December 31, 2013
Stock options outstanding
41,081
ZSUs outstanding
66,997
Equity Incentive Plan
68,710
2011 Employee Stock Purchase Plan
33,697
210,485
Year Ended December 31,
2013
2012
2011
Unrealized gains (losses) on available-for-sale securities
$
213
$
649
$
(91
)
Unrealized gains (losses) on derivative investments
—
(
2,423
)
—
Foreign currency translation
(1,259
)
327
453
Total
$
(1,046
)
$
(1,447
)
$
362