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Equity | 9 Months Ended
--- | ---
Sep. 30, 2013
Earnings Per Share [Abstract] |
Equity | Equity Accumulated Other Comprehensive Income The following tables set forth the changes in accumulated other comprehensive income by component:
| Foreign currency translation adjustments |  | Pension liability adjustments, net of taxes |  | Accumulated other comprehensive income
Balance at June 30, 2013 | $ | 13,080 |  |  | $ | (12,140 | ) |  | $ | 940 |
Other comprehensive income | 4,328 |  |  | — |  |  | 4,328 |
Actuarial losses reclassified from accumulated other comprehensive income, net of income taxes of $123 (1) | — |  |  | 214 |  |  | 214 |
Net current-period other comprehensive income, net of taxes | 4,328 |  |  | 214 |  |  | 4,542 |
Balance at September 30, 2013 | $ | 17,408 |  |  | $ | (11,926 | ) |  | $ | 5,482 |
| Foreign currency translation adjustments |  | Pension liability adjustments, net of taxes |  | Accumulated other comprehensive income
Balance at June 30, 2012 | $ | 10,969 |  |  | $ | (9,155 | ) |  | $ | 1,814 |
Other comprehensive income | 2,299 |  |  | — |  |  | 2,299 |
Actuarial losses reclassified from accumulated other comprehensive income (1) | — |  |  | 244 |  |  | 244 |
Net current-period other comprehensive income, net of taxes | 2,299 |  |  | 244 |  |  | 2,543 |
Balance at September 30, 2012 | $ | 13,268 |  |  | $ | (8,911 | ) |  | $ | 4,357 |
| Foreign currency translation adjustments |  | Pension liability adjustments, net of taxes |  | Accumulated other comprehensive income
Balance at December 31, 2012 | $ | 14,207 |  |  | $ | (12,566 | ) |  | $ | 1,641 |
Other comprehensive income | 3,201 |  |  | — |  |  | 3,201 |
Actuarial losses reclassified from accumulated other comprehensive income, net of income taxes of $371 (2) | — |  |  | 640 |  |  | 640 |
Net current-period other comprehensive income, net of taxes | 3,201 |  |  | 640 |  |  | 3,841 |
Balance at September 30, 2013 | $ | 17,408 |  |  | $ | (11,926 | ) |  | $ | 5,482 |
| Foreign currency translation adjustments |  | Pension liability adjustments, net of taxes |  | Accumulated other comprehensive income
Balance at December 31, 2011 | $ | 12,635 |  |  | $ | (9,642 | ) |  | $ | 2,993 |
Other comprehensive income | 633 |  |  | — |  |  | 633 |
Actuarial losses reclassified from accumulated other comprehensive income (2) | — |  |  | 731 |  |  | 731 |
Net current-period other comprehensive income, net of taxes | 633 |  |  | 731 |  |  | 1,364 |
Balance at September 30, 2012 | $ | 13,268 |  |  | $ | (8,911 | ) |  | $ | 4,357 |
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(1) | Amounts reclassified from accumulated other comprehensive income, net of taxes, were expensed and included in cost of sales ($133 and $103 for the three months ended September 30, 2013 and 2012, respectively) and selling, general and administrative expenses ($204 and $141 for the three months ended September 30, 2013 and 2012, respectively) on the condensed consolidated statements of income and comprehensive income.
(2) | Amounts reclassified from accumulated other comprehensive income, net of taxes, were expensed and included in cost of sales ($399 and $308 for the nine months ended September 30, 2013 and 2012, respectively) and selling, general and administrative expenses ($612 and $423 for the nine months ended September 30, 2013 and 2012, respectively) on the condensed consolidated statements of income and comprehensive income. The components in accumulated other comprehensive income are included in the computation of net periodic pension expense as reported in Note I.
Earnings Per Share The following table presents calculations of net income per share of common stock:
| Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2013 |  | 2012 |  | 2013 |  | 2012
Net income attributable to Chart Industries, Inc. | $ | 24,445 |  |  | $ | 18,516 |  |  | $ | 59,980 |  |  | $ | 50,535 |
Net income attributable to Chart Industries, Inc. per common share: |  |  |  |  |  |  |
Basic | $ | 0.81 |  |  | $ | 0.62 |  |  | $ | 1.99 |  |  | $ | 1.70 |
Diluted | $ | 0.74 |  |  | $ | 0.61 |  |  | $ | 1.90 |  |  | $ | 1.68 |
Weighted average number of common shares outstanding — basic | 30,275 |  |  | 29,839 |  |  | 30,181 |  |  | 29,743 |
Incremental shares issuable upon assumed conversion and exercise of share-based awards | 354 |  |  | 391 |  |  | 352 |  |  | 412 |
Incremental shares issuable due to dilutive effect of the Convertible Notes | 1,399 |  |  | 13 |  |  | 866 |  |  | 13 |
Incremental shares issuable due to dilutive effect of warrants | 823 |  |  | — |  |  | 215 |  |  | — |
Weighted average number of common shares outstanding — diluted | 32,851 |  |  | 30,243 |  |  | 31,614 |  |  | 30,168 |
Diluted earnings per share does not reflect the following potential common shares as the effect would be anti-dilutive:
| Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2013 |  | 2012 |  | 2013 |  | 2012
Share-based awards | — |  |  | 103 |  |  | 6 |  |  | 97 |
Convertible note hedge and capped call transactions (1) | 1,336 |  |  | 13 |  |  | 850 |  |  | 13 |
Warrants | — |  |  | 3,368 |  |  | — |  |  | 3,368 |
(1) The convertible note hedge and capped call transactions offset any dilution upon actual conversion of the Convertible Notes up to a common stock price of $84.96. See Note F for further information.

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