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Net Income (Loss) Per Share Attributable to Evercore Partners Inc. Common Shareholders (Tables) | 9 Months Ended
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Sep. 30, 2013
Earnings Per Share [Abstract] |
Schedule Of Basic And Diluted Net Income Per Share | The calculations of basic and diluted net income (loss) per share attributable to Evercore Partners Inc. common shareholders for the three and nine months ended September 30, 2013 and 2012 are described and presented below.
| For the Three Months Ended September 30, |  | For the Nine Months Ended September 30,
| 2013 |  | 2012 |  | 2013 |  | 2012
Basic Net Income (Loss) Per Share Attributable to Evercore Partners Inc. Common Shareholders |  |  |  |  |  |  |
Numerator: |  |  |  |  |  |  |
Net income from continuing operations attributable to Evercore Partners Inc. | $ | 15,017 |  |  | $ | 5,301 |  |  | $ | 37,953 |  |  | $ | 9,867 |
Associated accretion of redemption price of noncontrolling interest in Trilantic (See Note 12) | (21 | ) |  | (21 | ) |  | (63 | ) |  | (63 | )
Net income from continuing operations attributable to Evercore Partners Inc. common shareholders | 14,996 |  |  | 5,280 |  |  | 37,890 |  |  | 9,804 |
Net income (loss) from discontinued operations attributable to Evercore Partners Inc. common shareholders | (1,055 | ) |  | — |  |  | (1,596 | ) |  | — |
Net income attributable to Evercore Partners Inc. common shareholders | $ | 13,941 |  |  | $ | 5,280 |  |  | $ | 36,294 |  |  | $ | 9,804 |
Denominator: |  |  |  |  |  |  |
Weighted average shares of Class A common stock outstanding, including vested restricted stock units (“RSUs”) | 32,049 |  |  | 28,841 |  |  | 31,908 |  |  | 29,063 |
Basic net income per share from continuing operations attributable to Evercore Partners Inc. common shareholders | $ | 0.47 |  |  | $ | 0.18 |  |  | $ | 1.19 |  |  | $ | 0.34 |
Basic net income (loss) per share from discontinued operations attributable to Evercore Partners Inc. common shareholders | (0.04 | ) |  | — |  |  | (0.05 | ) |  | — |
Basic net income per share attributable to Evercore Partners Inc. common shareholders | $ | 0.43 |  |  | $ | 0.18 |  |  | $ | 1.14 |  |  | $ | 0.34 |
Diluted Net Income (Loss) Per Share Attributable to Evercore Partners Inc. Common Shareholders |  |  |  |  |  |  |
Numerator: |  |  |  |  |  |  |
Net income from continuing operations attributable to Evercore Partners Inc. common shareholders | $ | 14,996 |  |  | $ | 5,280 |  |  | $ | 37,890 |  |  | $ | 9,804 |
Noncontrolling interest related to the assumed exchange of LP Units for Class A common shares | (a) |  |  | (a) |  |  | (a) |  |  | (a) |
Associated corporate taxes related to the assumed elimination of Noncontrolling Interest described above | (a) |  |  | (a) |  |  | (a) |  |  | (a) |
Diluted net income from continuing operations attributable to Class A common shareholders | 14,996 |  |  | 5,280 |  |  | 37,890 |  |  | 9,804 |
Net income (loss) from discontinued operations attributable to Evercore Partners Inc. common shareholders | (1,055 | ) |  | — |  |  | (1,596 | ) |  | — |
Diluted net income attributable to Class A common shareholders | $ | 13,941 |  |  | $ | 5,280 |  |  | $ | 36,294 |  |  | $ | 9,804 |
Denominator: |  |  |  |  |  |  |
Weighted average shares of Class A common stock outstanding, including vested RSUs | 32,049 |  |  | 28,841 |  |  | 31,908 |  |  | 29,063 |
Assumed exchange of LP Units for Class A common shares | (a) |  |  | (a) |  |  | (a) |  |  | (a) |
Additional shares of the Company’s common stock assumed to be issued pursuant to non-vested RSUs and deferred consideration, as calculated using the Treasury Stock Method | 3,514 |  |  | 2,033 |  |  | 3,457 |  |  | 2,099 |
Assumed conversion of Warrants issued | 2,846 |  |  | 566 |  |  | 2,515 |  |  | 811 |
Diluted weighted average shares of Class A common stock outstanding | 38,409 |  |  | 31,440 |  |  | 37,880 |  |  | 31,973 |
Diluted net income per share from continuing operations attributable to Evercore Partners Inc. common shareholders | $ | 0.39 |  |  | $ | 0.17 |  |  | $ | 1.00 |  |  | $ | 0.31 |
Diluted net income (loss) per share from discontinued operations attributable to Evercore Partners Inc. common shareholders | (0.03 | ) |  | — |  |  | (0.04 | ) |  | — |
Diluted net income per share attributable to Evercore Partners Inc. common shareholders | $ | 0.36 |  |  | $ | 0.17 |  |  | $ | 0.96 |  |  | $ | 0.31 |
(a) | During the three and nine months ended September 30, 2013 and 2012, the LP Units (which represent the right to receive Class A Shares upon exchange) were antidilutive and consequently the effect of their exchange into Class A Shares has been excluded from the calculation of diluted net income (loss) per share attributable to Evercore Partners Inc. common shareholders. The units that would have been included in the computation of diluted net income (loss) per share attributable to Evercore Partners Inc. common shareholders if the effect would have been dilutive were 6,592 and 6,690 for the three and nine months ended September 30, 2013, respectively, and 8,905 and 8,993 for the three and nine months ended September 30, 2012, respectively.

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- Definition Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 + Details
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