Presented below is a summary of the components used to calculate basic and diluted income per share. The Company applies the two-class method of computing income per share, as nonvested share-based awards that contain nonforfeitable rights to dividends are considered securities which participate in undistributed earnings with common stock. The two-class method requires the calculation of separate income per share amounts for the nonvested share-based awards and for common stock. Income per share attributable to common stock is shown in the table below. Nonvested share-based awards are further discussed in Note 13.



	For the Three Months Ended March 31
(In thousands, except per share data)	2014		2013
Basic income per common share:
Net income attributable to Commerce Bancshares, Inc.	$	64,313	$	61,017
Less income allocated to nonvested restricted stock	802		594
Net income allocated to common stock	$	63,511	$	60,423
Weighted average common shares outstanding	94,773		94,722
Basic income per common share	$	.67	$	.64
Diluted income per common share:
Net income attributable to Commerce Bancshares, Inc.	$	64,313	$	61,017
Less income allocated to nonvested restricted stock	799		593
Net income allocated to common stock	$	63,514	$	60,424
Weighted average common shares outstanding	94,773		94,722
Net effect of the assumed exercise of stock-based awards - based on
the treasury stock method using the average market price for the respective periods	421		244
Weighted average diluted common shares outstanding	95,194		94,966
Diluted income per common share	$	.67	$	.63