Earnings Per Share (EPS)

9 Months Ended

Sep. 28, 2013

Earnings Per Share [Abstract]

Earnings Per Share (EPS)

EARNINGS PER SHARE ("EPS")

The numerator for the calculation of basic and diluted earnings per share is Net Income Attributable to Regal Beloit Corporation. The denominator is computed as follows (in millions):

	Three Months Ended		Nine Months Ended
	September 28, 2013	September 29, 2012	September 28, 2013	September 29, 2012
Denominator for basic EPS (weighted average)	45.1	41.7	45.0	41.7
Effect of dilutive securities	0.3	0.3	0.3	0.3
Denominator for diluted EPS (weighted average)	45.4	42.0	45.3	42.0

The “Effect of dilutive securities” represents the dilution impact of equity awards.For thethree months endedSeptember 28, 2013andSeptember 29, 2012, respectively, there were0.7 millionand0.3 million options where the exercise price was above the average market price, and which were excluded from the calculation of the effect of dilutive shares as the effect of such options was anti-dilutive. For thenine months endedSeptember 28, 2013andSeptember 29, 2012, there were0.7 millionand0.3 millionoptions, respectively, where the exercise price was above the average market price and which were excluded from the calculation of the effect of dilutive shares as the effect of such options was anti-dilutive.