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Earnings Per Share Attributable to Federated Investors, Inc. Shareholders (Tables)

6 Months Ended

Jun. 30, 2016

Earnings Per Share [Abstract]

Computation of Basic and Diluted Earnings Per Share

The following table sets forth the computation of basic and diluted earnings per share using the two-class method for amounts attributable to Federated:

		Three Months Ended								Six Months Ended
		June 30,								June 30,
(in thousands, except per share data)		2016				2015				2016				2015
Numerator – Basic and Diluted
Net income attributable to Federated Investors, Inc.		$	52,709			$	41,759			$	98,152			$	78,066
Less: Total income available to participating unvested restricted shareholders1		(2,118		)		(1,661		)		(3,947		)		(3,141		)
Total net income attributable to Federated Common Stock2		$	50,591			$	40,098			$	94,205			$	74,925
Denominator
Basic weighted-average common shares outstanding		99,592				100,732				99,697				100,686
Dilutive potential shares from stock options		1				2				1				2
Diluted weighted-average common shares outstanding		99,593				100,734				99,698				100,688
Earnings per share
Net income attributable to Federated Common Stock – Basic and Diluted2		$	0.51			$	0.40			$	0.94			$	0.74

1 Income available to participating unvested restricted shareholders includes dividends paid on unvested restricted shares and their proportionate share of undistributed earnings.

2 Federated Common Stock excludes unvested restricted stock which are deemed participating securities in accordance with the two-class method of computing earnings per share.

Schedule of Earnings Per Share, Basic, by Common Class, Including Two Class Method [Table Text Block]

The following table sets forth the computation of basic and diluted earnings per share using the two-class method for amounts attributable to Federated:

		Three Months Ended								Six Months Ended
		June 30,								June 30,
(in thousands, except per share data)		2016				2015				2016				2015
Numerator – Basic and Diluted
Net income attributable to Federated Investors, Inc.		$	52,709			$	41,759			$	98,152			$	78,066
Less: Total income available to participating unvested restricted shareholders1		(2,118		)		(1,661		)		(3,947		)		(3,141		)
Total net income attributable to Federated Common Stock2		$	50,591			$	40,098			$	94,205			$	74,925
Denominator
Basic weighted-average common shares outstanding		99,592				100,732				99,697				100,686
Dilutive potential shares from stock options		1				2				1				2
Diluted weighted-average common shares outstanding		99,593				100,734				99,698				100,688
Earnings per share
Net income attributable to Federated Common Stock – Basic and Diluted2		$	0.51			$	0.40			$	0.94			$	0.74

1 Income available to participating unvested restricted shareholders includes dividends paid on unvested restricted shares and their proportionate share of undistributed earnings.

2 Federated Common Stock excludes unvested restricted stock which are deemed participating securities in accordance with the two-class method of computing earnings per share.

Schedule of Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Table Text Block]

The following table sets forth the computation of basic and diluted earnings per share using the two-class method for amounts attributable to Federated:

		Three Months Ended								Six Months Ended
		June 30,								June 30,
(in thousands, except per share data)		2016				2015				2016				2015
Numerator – Basic and Diluted
Net income attributable to Federated Investors, Inc.		$	52,709			$	41,759			$	98,152			$	78,066
Less: Total income available to participating unvested restricted shareholders1		(2,118		)		(1,661		)		(3,947		)		(3,141		)
Total net income attributable to Federated Common Stock2		$	50,591			$	40,098			$	94,205			$	74,925
Denominator
Basic weighted-average common shares outstanding		99,592				100,732				99,697				100,686
Dilutive potential shares from stock options		1				2				1				2
Diluted weighted-average common shares outstanding		99,593				100,734				99,698				100,688
Earnings per share
Net income attributable to Federated Common Stock – Basic and Diluted2		$	0.51			$	0.40			$	0.94			$	0.74

1 Income available to participating unvested restricted shareholders includes dividends paid on unvested restricted shares and their proportionate share of undistributed earnings.

2 Federated Common Stock excludes unvested restricted stock which are deemed participating securities in accordance with the two-class method of computing earnings per share.

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Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations.

+ References

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-Publisher FASB
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