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EARNINGS PER SHARE | 9 Months Ended
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Sep. 30, 2022
Earnings Per Share [Abstract] |
EARNINGS PER SHARE | EARNINGS PER SHAREThe numerator for both basic and diluted earnings per share (EPS) is net income (loss) 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) | 2022 | 2021 |  | 2022 | 2021
Basic shares | 504 |  | 500 |  |  | 503 |  | 503 |
Effect of dilutive securities | — |  | 6 |  |  | — |  | 6 |
Diluted shares | 504 |  | 506 |  |  | 503 |  | 509 |
Basic and diluted shares are the same for the three and nine months ended September 30, 2022 due to our net losses for those periods. The effect of dilutive securities for the three and nine months ended September 30, 2021 includes unexercised stock options, unvested RSUs and contingently issuable shares related to granted PSUs. Diluted EPS excludes 23 million shares issuable under equity awards for the three and nine months ended September 30, 2022, respectively, and 7 million shares issuable under equity awards for the three and nine months ended September 30, 2021, 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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