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EARNINGS PER SHARE | 9 Months Ended
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Sep. 30, 2021
Earnings Per Share [Abstract] |
EARNINGS PER SHARE | EARNINGS PER SHAREThe numerator for both basic and diluted earnings per share (EPS) is net income attributable to Baxter stockholders. The denominator for basic EPS is the weighted-average number of shares outstanding during the period. The dilutive effect of outstanding stock options, RSUs and PSUs is reflected in the denominator for diluted EPS using the treasury stock method. The following table is a reconciliation of basic shares to diluted shares.
| Three months ended September 30, |  | Nine months ended September 30,
(in millions) | 2021 | 2020 |  | 2021 | 2020
Basic shares | 500 |  | 511 |  |  | 503 |  | 509 |
Effect of dilutive securities | 6 |  | 7 |  |  | 6 |  | 8 |
Diluted shares | 506 |  | 518 |  |  | 509 |  | 517 |
The effect of dilutive securities includes unexercised stock options, unvested RSUs and contingently issuable shares related to granted PSUs. The computation of diluted EPS excludes 7 million equity awards for the three and nine months ended September 30, 2021, respectively, and 4 million and 3 million equity awards for the three and nine months ended September 30, 2020, respectively, because their inclusion would have had an anti-dilutive effect on diluted EPS. Refer to Note 7 for additional information regarding items impacting basic and diluted shares.

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