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NET LOSS PER COMMON SHARE | 6 Months Ended
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Jun. 30, 2014
NET LOSS PER COMMON SHARE |
NET LOSS PER COMMON SHARE | 7 — NET LOSS PER COMMON SHARE The computation of basic net loss per share is based on the weighted-average number of common shares outstanding during the year. The computation of diluted net loss per share assumes the vesting of nonvested stock awards (refer to Note 22 — Nonvested Stock Awards), for which the assumed proceeds upon vesting are deemed to be the amount of compensation cost attributable to future services and are not yet recognized using the treasury stock method, to the extent dilutive. Of the 880,465 nonvested shares outstanding at June 30, 2014 (refer to Note 22 — Nonvested Stock Awards), all are anti-dilutive. The Company’s diluted net loss per share will also reflect the assumed conversion under the Company’s convertible debt if the impact is dilutive under the “if converted” method. The impact of the shares convertible under the Company’s convertible notes is excluded from the computation of diluted earnings per share when interest expense per common share obtainable upon conversion is greater than basic earnings per share. The components of the denominator for the calculation of basic net loss per share and diluted net loss per share are as follows:
|  | For the Three Months Ended June 30, |  | For the Six Months Ended June 30, |
|  | 2014 |  | 2013 |  | 2014 |  | 2013 |
Common shares outstanding, basic: |  |  |  |  |  |  |  |  |
Weighted-average common shares outstanding, basic |  | 43,568,942 |  | 43,196,895 |  | 43,568,942 |  | 43,179,300 |
Common shares outstanding, diluted: |  |  |  |  |  |  |  |  |
Weighted-average common shares outstanding, basic |  | 43,568,942 |  | 43,196,895 |  | 43,568,942 |  | 43,179,300 |
Dilutive effect of convertible notes |  | — |  | — |  | — |  | — |
Dilutive effect of restricted stock awards |  | — |  | — |  | — |  | — |
Weighted-average common shares outstanding, diluted |  | 43,568,942 |  | 43,196,895 |  | 43,568,942 |  | 43,179,300 |
The following table sets forth a reconciliation of the net loss attributable to GS&T and the net loss attributable to GS&T for diluted net loss per share under the “if-converted” method:
|  | For the Three Months Ended June 30, |  | For the Six Months Ended June 30, |
|  | 2014 |  | 2013 |  | 2014 |  | 2013 |
Net loss attributable to GS&T |  | $ | (60,524 | ) | $ | (45,369 | ) | $ | (99,630 | ) | $ | (93,532 | )
Interest expense related to convertible notes, if dilutive |  | — |  | — |  | — |  | — |
Net loss attributable to GS&T for the computation of diluted net loss per share |  | $ | (60,524 | ) | $ | (45,369 | ) | $ | (99,630 | ) | $ | (93,532 | )

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- Definition The entire disclosure for earnings per share. + 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 (a) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1278-109256 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1252-109256 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 55 -Paragraph 52 -URI http://asc.fasb.org/extlink&oid=32703322&loc=d3e4984-109258 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.21) -URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688 + Details
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