Crucial 2011 Annual Report Download - page 196
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45
INOTERA MEMORIES, INC.
NOTES TO FINANCIAL STATEMENTS
Under ROC GAAP, basic loss per share are calculated by dividing net loss attributable to common shareholders by the
weighted average number of shares outstanding during the year. The shares distributed for employee bonus are treated as
outstanding at the beginning of each period. Diluted loss per share are calculated by taking basic loss per share into
consideration plus additional common shares that would have been outstanding if the dilutive share equivalents had been
issued. Net loss is also adjusted for the interest and other income or expenses derived from any underlying dilutive share
equivalents. The weighted average shares outstanding are adjusted retroactively for stock dividends issued, capitalization of
additional paid-in capital and employee bonus. Anti-
dilutive effects are not included in the dilutive EPS calculation. Under
the ARDF Interpretation No. 97-169 “Impacts of Employee Stock Bonuses on Earnings Per Share”
which took effect in
2008, the shares distributed for employees bonus are treated as outstanding at grant date in the calculation of basic earnings
(loss) per share after 2008. For employees bonus that may be distributed in shares, the number of shares to be distributed is
taken into consideration assuming the distribution will be made entirely in shares when calculating for diluted earnings per
share.
Under U.S. GAAP, when a simple capital structure exists, basic loss per share is calculated using the weighted average
number of common shares outstanding. When a complex capital structure exists, diluted loss per share is based on the
weighted average number of shares outstanding plus the number of additional shares that would have been outstanding if
dilutive potential common shares had been issued, with appropriate adjustments to income or loss that would result from
the assumed conversions of those potential common shares. The materiality of the dilutive effect is not considered.
Under ROC GAAP, the Company’
s unrecognized actuarial gains and losses are not recognized as pension liabilities of a
defined benefit post-retirement plan until the accumulated unrecognized amounts exceed certain thresholds.
Under US GAAP, an employer to recognize the overfunded or underfunded status of a defined benefit post-
retirement plan
as an asset or liability in the balance sheet and to recognize changes in that funded status in other comprehensive income in
the year in which the changes occur.
(Continued)
(d)
Loss per share
(e)
Pension