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Loss per share | 6 Months Ended
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Jun. 30, 2021
Earnings Per Share [Abstract] |
Loss per share | Loss per share The computation of basic loss per share (“LPS”) is based on the weighted average number of shares outstanding during the period. Diluted LPS includes the effect of the assumed conversion of potentially dilutive instruments. However, as the current and comparative periods are all loss making, the effect of dilution is nil. The components of the numerator for the calculation of basic and diluted LPS were as follows:
(In $ millions) |  |  |  |  |  | Six months ended June 30, 2021 |  | Six months ended June 30, 2020
Net loss attributable to shareholder |  |  |  |  |  | (605) |  |  | (1,745) |
Effect of dilution |  |  |  |  |  | — |  |  | — |
Diluted net loss available to shareholders |  |  |  |  |  | (605) |  |  | (1,745) |
The components of the denominator for the calculation of basic and diluted LPS were as follows:
(In millions) |  |  |  |  |  | Six months ended June 30, 2021 |  | Six months ended June 30, 2020
Basic loss per share: |  |  |  |  |  |  |  |
Weighted average number of common shares outstanding |  |  |  |  |  | 100 |  |  | 100
Diluted loss per share: |  |  |  |  |  |  |  |
Effect of dilution |  |  |  |  |  | — |  |  | — |
Weighted average number of common shares outstanding adjusted for the effects of dilution |  |  |  |  |  | 100 |  |  | 100 |
The basic and diluted loss per share were as follows:
(In $) |  |  |  |  |  | Six months ended June 30, 2021 |  | Six months ended June 30, 2020
Basic loss per share |  |  |  |  |  | (6.03) |  | (17.40) |
Diluted loss per share |  |  |  |  |  | (6.03) |  | (17.40) |

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- Definition The entire disclosure for earnings per share. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=109243012&loc=SL65017193-207537 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -URI http://asc.fasb.org/topic&trid=2144383 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=124432515&loc=d3e3630-109257 + Details
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