The following table reconciles earnings per common share for the three and six months ended June 30, 2014 and 2013:


	For the Three Months Ended						For the Six Months Ended
	June 30, 2014			June 30, 2013			June 30, 2014			June 30, 2013
	(In thousands, except per share amounts)
Basic:
Net income	$	28,325		$	73,348		$	17,107		$	111,859
Less: net income allocable to participating RSUs (a)		(265	)		(725	)		(199	)		(1,131	)

Net income available for basic common shares	$	28,060		$	72,623		$	16,908		$	110,728

Weighted average common shares outstanding		338,709			346,614			339,463			345,453

Basic net income per common share	$	0.08		$	0.21		$	0.05		$	0.32

Diluted:
Net income	$	28,325		$	73,348		$	17,107		$	111,859
Less: net income allocable to participating RSUs (a)		(270	)		(730	)		(212	)		(1,147	)

Net income available for diluted common shares	$	28,055		$	72,618		$	16,895		$	110,712

Weighted average common shares outstanding		338,709			346,614			339,463			345,453
Weighted average common equivalent shares arising from:
Dilutive stock options and non-participating RSUs		1,935			3,810			2,131			4,050

Weighted average number of common and potential common shares		340,644			350,424			341,594			349,503

Diluted net income per common share	$	0.08		$	0.21		$	0.05		$	0.32

(a)

During the three and six months ended June 30, 2014 and 2013, Mattel allocated a proportionate share of both dividends and undistributed earnings to participating RSUs.