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EARNINGS PER SHARE | 6 Months Ended
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Jun. 30, 2021
Earnings Per Share [Abstract] |
EARNINGS PER SHARE | EARNINGS PER SHARE The components of the numerator and the denominator in the calculation of basic and diluted earnings per share are as follows for the six months ended June 30, 2021 and June 30, 2020:
(in thousands of $) | 2021 | 2020
Net income attributable to the Company | 2,264 |  | 364,993 |
(in thousands) | 2021 | 2020
Weighted average number of shares | 197,692 |  | 193,559 |
Dilutive effect of share options | 106 |  | 142 |
Dilutive effect of contingently returnable shares | — |  | 4,106 |
Denominator for diluted earnings per share | 197,798 |  | 197,807 |
| 2021 |  | 2020 |
Cash dividends per share declared | — |  | $ | 1.10 |
The impact of stock options using the treasury stock method was dilutive in the six months ended June 30, 2021 as the exercise price was lower than the average share price during the period and, therefore, 105,541 options were included in the denominator in the calculation of diluted earnings per share.

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