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


	For the Three Months Ended						For the Nine Months Ended
	September 30, 2014			September 30, 2013			September 30, 2014			September 30, 2013
	(In thousands, except per share amounts)
Basic:
Net income	$	331,836		$	422,836		$	348,943		$	534,695
Less: net income allocable to participating RSUs (a)		(2,338	)		(3,642	)		(2,521	)		(4,889	)

Net income available for basic common shares	$	329,498		$	419,194		$	346,422		$	529,806

Weighted average common shares outstanding		338,728			343,279			339,216			344,733

Basic net income per common share	$	0.97		$	1.22		$	1.02		$	1.54

Diluted:
Net income	$	331,836		$	422,836		$	348,943		$	534,695
Less: net income allocable to participating RSUs (a)		(2,330	)		(3,615	)		(2,523	)		(4,872	)

Net income available for diluted common shares	$	329,506		$	419,221		$	346,420		$	529,823

Weighted average common shares outstanding		338,728			343,279			339,216			344,733
Weighted average common equivalent shares arising from:
Dilutive stock options and non-participating RSUs		1,601			3,416			1,951			3,893

Weighted average number of common and potential common shares		340,329			346,695			341,167			348,626

Diluted net income per common share	$	0.97		$	1.21		$	1.02		$	1.52

(a)

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