XML 43 R47.htm IDEA: XBRL DOCUMENT v2.4.0.6

EARNINGS PER SHARE (Tables)

12 Months Ended

Dec. 31, 2012

EARNINGS PER SHARE

Schedule of computation of basic and diluted gain (loss) per share

		Years Ended December 31,
		2010			2011			2012
		$			$			$
Net income (loss) attributable to Canadian Solar Inc.—basic and diluted		$	50, 568,919		$	(90,804,200	)	$	(195,468,691	)
Weighted average number of common shares—basic			42,839,356			43,076,489			43,190,778
Diluted share number from share options and restricted shares			838,852			—			—
Weighted average number of common shares—diluted			43,678,208			43,076,489			43,190,778
Basic earnings (loss) per share		$	1.18		$	(2.11	)	$	(4.53	)
Diluted earnings (loss) per share		$	1.16		$	(2.11	)	$	(4.53	)

Schedule of anti-dilutive shares excluded from the computation of diluted earnings (loss) per share

		Years Ended December 31,
		2010			2011			2012
Convertible notes			50,607			50,607			—
Share options, restricted shares and restricted share units			426,716			1,871,147			4,288,008
Warrant			—			—			4,273,102
			477,323			1,921,754			8,561,110

X

- Details

Name:	us-gaap_EarningsPerShareAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by antidilutive securities.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 128

-Paragraph 40

-Subparagraph c

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name:	us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of an entity's basic and diluted earnings per share calculations.

+ References

No definition available.

+ Details

Name:	us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration