Earnings Per Share

3 Months Ended

Mar. 31, 2016

7. Earnings Per Share

Basic earnings per share (“EPS”) is computed by dividing net income attributable to Amkor common stockholders by the weighted average number of common shares outstanding during the period. The weighted average number of common shares outstanding includes restricted shares held by retirement eligible recipients and is reduced for treasury stock.

Diluted EPS is computed on the basis of the weighted average number of shares of common stock plus the effect of dilutive potential common shares outstanding during the period. Dilutive potential common shares include outstanding stock options and unvested restricted shares. The following table summarizes the computation of basic and diluted EPS:



	For the Three Months Ended March 31,
	2016			2015
	(In thousands, except per share data)
Net income (loss) attributable to Amkor	$	(875	)	$	28,781
Income allocated to participating securities	—			(68		)
Net income (loss) available to Amkor common stockholders	$	(875	)	$	28,713

Weighted average shares outstanding — basic	237,025			236,708
Effect of dilutive securities:
Stock options and restricted share awards	—			716
Weighted average shares outstanding — diluted	237,025			237,424
Net income (loss) attributable to Amkor per common share:
Basic	$	—		$	0.12
Diluted	—			0.12

The following table summarizes the potential shares of common stock that were excluded from diluted EPS, because the effect of including these potential shares was anti-dilutive:



	For the Three Months Ended March 31,
	2016	2015
	(In thousands)
Stock options and restricted share awards	4,033	1,400