LOSS PER SHARE

3 Months Ended

Mar. 31, 2021

Loss per share attributable to Bausch Health Companies Inc. for the three months ended March 31, 2021 and 2020 were calculated as follows:



(in millions, except per share amounts)	2021		2020
Net loss attributable to Bausch Health Companies Inc.	$	(610)	$	(152)
Basic and diluted weighted-average common shares	356.8		353.4
Basic and diluted loss per share attributable to Bausch Health Companies Inc.	$	(1.71)	$	(0.43)

During the three months ended March 31, 2021 and 2020, all potential common shares issuable for stock options and RSUs were excluded from the calculation of diluted loss per share, as the effect of including them would have been anti-dilutive. The dilutive effect of potential common shares issuable for stock options and RSUs on the weighted-average number of common shares outstanding would have been approximately 6,657,000 and 5,207,000 common shares for the three months ended March 31, 2021 and 2020, respectively.

During the three months ended March 31, 2021 and 2020, time-based RSUs, performance-based RSUs and stock options to purchase approximately 4,846,000 and 9,561,000 common shares, respectively, were not included in the computation of diluted earnings per share because the effect would have been anti-dilutive under the treasury stock method.