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Earnings (Loss) Per Common Share | 12 Months Ended
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Dec. 31, 2012
Earnings (Loss) Per Common Share | NOTE 23 – EARNINGS (LOSS) PER COMMON SHARE The two-class method is used in the calculation of basic and diluted earnings per share. Under the two-class method, earnings available to common stockholders for the period are allocated between common stockholders and unvested share-based payment awards according to dividends declared (or accumulated) and participation rights in undistributed earnings. The factors used in the earnings per share computation follow:
|  | 2012 |  |  | 2011 |  |  | 2010 |
Basic |  |  |  |  |  |  |  |  |  |  |  |
Net loss |  | $ | (3,766 | ) |  | $ | (5,425 | ) |  | $ | (6,870 | )
Less: Preferred dividends and accretion of discount on preferred stock |  |  | 4,632 |  |  |  | (425 | ) |  |  | (410 | )
Less: Net loss allocated to unvested share-based payment awards |  |  | — |  |  |  | 34 |  |  |  | 29 |
Net earnings (loss) allocated to common stockholders |  | $ | 866 |  |  | $ | (5,816 | ) |  |  | (7,251 | )
Weighted average common shares outstanding including unvested share-based payment awards |  |  | 6,317,032 |  |  |  | 825,376 |  |  |  | 822,262 |
Less: Unvested share-based payment awards |  |  | (2,331 | ) |  |  | (4,801 | ) |  |  | (3,304 | )
Average shares |  |  | 6,314,701 |  |  |  | 820,575 |  |  |  | 818,958 |
Basic earnings ( loss) per common share |  | $ | 0.14 |  |  | $ | (7.09 | ) |  | $ | (8.85 | )
Diluted |  |  |  |  |  |  |  |  |  |  |  |
Net earnings (loss) allocated to common stockholders |  | $ | 866 |  |  | $ | (5,816 | ) |  | $ | (7,251 | )
Weighted average common shares outstanding for basic earnings (loss) per common share |  |  | 6,314,701 |  |  |  | 820,575 |  |  |  | 818,958 |
Add: Dilutive effects of assumed exercises of stock options |  |  | 948 |  |  |  | — |  |  |  | — |
Add: Dilutive effects of assumed exercises of stock warrant |  |  | — |  |  |  | — |  |  |  | — |
Average shares and dilutive potential common shares |  |  | 6,315,649 |  |  |  | 820,575 |  |  |  | 818,958 |
Diluted earnings (loss) per common share |  | $ | 0.14 |  |  | $ | (7.09 | ) |  | $ | (8.85 | )
The following potential average common shares were anti-dilutive and not considered in computing diluted earnings (loss) per common share because the Company had a loss from continuing operations.
|  | 2012 |  |  | 2011 |  |  | 2010 |
Stock options |  |  | 40,502 |  |  |  | 43,296 |  |  |  | 53,955 |
Stock warrant |  |  | 49,474 |  |  |  | 67,314 |  |  |  | 67,314

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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 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1252-109256 Reference 2: 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=16381557&loc=d3e4984-109258 Reference 3: 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 4: 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 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 128 -Paragraph 40 -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. Reference 6: 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=6880815&loc=d3e20235-122688 + Details
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