v2.4.0.6
Earnings Per Common Share
12 Months Ended
Dec. 31, 2011
Earnings Per Share [Abstract]  
Earnings Per Common Share
Earnings per Common Share
Basic earnings per share (“EPS”) is computed by dividing income applicable to common shareholders by the weighted average number of common shares outstanding for the period. Common shares outstanding include common stock and vested restricted stock awards where recipients have satisfied the vesting terms. Diluted EPS reflects the assumed conversion of all dilutive securities, applying the treasury stock method. The Company calculates earnings per share using the two-class method as described in the Earnings per Share topic of the FASB ASC.
The following table sets forth the computation of basic and diluted earnings per share for the periods indicated:
 
 
Year Ended December 31,
 
 
2011
 
2010
 
2009
 
 
(in thousands except per share)
Basic EPS:
 
 
 
 
 
 
Net income (loss)
 
$
48,037

 
$
30,784

 
$
(3,968
)
Less: Preferred dividends and accretion of issuance discount for preferred stock
 

 
(4,947)

 
(4,403
)
Net income (loss) applicable to common shareholders
 
$
48,037

 
$
25,837

 
$
(8,371
)
Less: Earnings allocated to participating securities
 
(450
)
 
(244)

 
(16)

Earnings (loss) allocated to common shareholders
 
$
47,587

 
$
25,593

 
$
(8,387
)
Weighted average common shares outstanding
 
39,103

 
35,209

 
21,854

Basic earnings (loss) per common share
 
$
1.22

 
$
0.73

 
$
(0.38
)
Diluted EPS:
 
 
 
 
 
 
Earnings (loss) allocated to common shareholders (1)
 
$
47,588

 
$
25,593

 
$
(8,410
)
Weighted average common shares outstanding
 
39,103

 
35,209

 
21,854

Dilutive effect of equity awards and warrants
 
77

 
183

 

Weighted average diluted common shares outstanding (2)
 
39,180

 
35,392

 
21,854

Diluted earnings (loss) per common share
 
$
1.21

 
$
0.72

 
$
(0.38
)
Potentially dilutive share options that were not included in the computation of diluted EPS because to do so would be anti-dilutive.
 
53

 
54

 
754