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Earnings (Loss) Per Share | 6 Months Ended
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Jun. 30, 2011
Earnings (Loss) Per Share |
Earnings (Loss) Per Share |
10. Earnings (Loss) Per Share Basic earnings (loss) per share is calculated by dividing the net income (loss) by the weighted average number of common shares outstanding during the period. Diluted earnings (loss) per share is calculated by dividing the earnings (loss) by the weighted average number of common shares and potentially dilutive securities outstanding during the period. Potentially dilutive common shares consist of incremental common shares issuable upon exercise of stock options, employee stock purchases, restricted stock and restricted stock units and shares issuable upon the conversion of convertible notes. The dilutive effect of outstanding shares is reflected in diluted earnings per share by application of the treasury stock method. This method includes consideration of the amounts to be paid by the employees, the amount of excess tax benefits that would be recognized in equity if the instrument was exercised and the amount of unrecognized stock-based compensation related to future services. No potential dilutive common shares are included in the computation of any diluted per share amount when a net loss is reported. The Company reported approximately 4.8 million shares issued to Samsung as contingently redeemable common stock due to the contractual put rights associated with those shares. As such, the Company uses the two-class method for reporting earnings per share. The following tables set forth the computation of basic and diluted income (loss) per share:
|  | Three Months Ended June 30, |
|  | 2011 |  | 2010 |
|  | (In thousands, except per share amounts) |
|  | CRCS* |  | Other CS** |  | CRCS* |  | Other CS** |
Basic and diluted net loss per share: |  |  |  |  |  |  |  |  |
Numerator: |  |  |  |  |  |  |  |  |
Allocation of undistributed earnings |  | $ | (461 | ) | $ | (10,124 | ) | $ | (528 | ) | $ | (11,962 | )
Denominator: |  |  |  |  |  |  |  |  |
Weighted-average common shares outstanding |  | 4,788 |  | 105,204 |  | 4,788 |  | 108,533 |
Basic and diluted net loss per share |  | $ | (0.10 | ) | $ | (0.10 | ) | $ | (0.11 | ) | $ | (0.11 | )
|  | Six Months Ended June 30, |
|  | 2011 |  | 2010 |
|  | (In thousands, except per share amounts) |
|  | CRCS* |  | Other CS** |  | CRCS* |  | Other CS** |
Basic net income (loss) per share: |  |  |  |  |  |  |  |  |
Numerator: |  |  |  |  |  |  |  |  |
Allocation of undistributed earnings |  | $ | (652 | ) | $ | (14,163 | ) | $ | 5,271 |  | $ | 133,138 |
Denominator: |  |  |  |  |  |  |  |  |
Weighted-average common shares outstanding |  | 4,788 |  | 104,021 |  | 4,312 |  | 108,915 |
Basic net income (loss) per share |  | $ | (0.14 | ) | $ | (0.14 | ) | $ | 1.22 |  | $ | 1.22 |
Diluted net income (loss) per share: |  |  |  |  |  |  |  |  |
Numerator: |  |  |  |  |  |  |  |  |
Allocation of undistributed earnings for basic computation |  | $ | (652 | ) | $ | (14,163 | ) | $ | 5,271 |  | $ | 133,138 |
Reallocation of undistributed earnings |  | — |  | — |  | (189 | ) | 189 |
Allocation of undistributed earnings for diluted computation |  | $ | (652 | ) | $ | (14,163 | ) | $ | 5,082 |  | $ | 133,327 |
Denominator: |  |  |  |  |  |  |  |  |
Number of shares used in basic computation |  | 4,788 |  | 104,021 |  | 4,312 |  | 108,915 |
Dilutive potential shares from stock options, ESPP, Convertible notes and nonvested equity stock and stock units |  | — |  | — |  | — |  | 4,207 |
Number of shares used in diluted computation |  | 4,788 |  | 104,021 |  | 4,312 |  | 113,122 |
Diluted net income (loss) per share |  | $ | (0.14 | ) | $ | (0.14 | ) | $ | 1.18 |  | $ | 1.18 |
* CRCS — Contingently Redeemable Common Stock ** Other CS — Common Stock other than CRCS For the three months ended June 30, 2011 and 2010, options to purchase approximately 11.5 million and 6.3 million shares, respectively, and for the six months ended June 30, 2011 and 2010, options to purchase approximately 10.0 million and 6.3 million shares, respectively, were excluded from the calculation because they were anti-dilutive after considering proceeds from exercise, taxes and related unrecognized stock-based compensation expense. For the three months ended June 30, 2011 and 2010, an additional 2.1 million and 4.1 million shares, respectively, and for the six months ended June 30, 2011, an additional 2.4 million shares, including nonvested equity stock and stock units, that would be dilutive have been excluded from the weighted average dilutive shares because there were net losses for the periods.

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- Definition The entire disclosure for earnings per share. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6920599&loc=d3e1252-109256 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 55 -Paragraph 52 -URI http://asc.fasb.org/extlink&oid=6945512&loc=d3e4984-109258 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 128 -Paragraph 40 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6920599&loc=d3e1278-109256 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.21) -URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688 + Details
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