Equity

Accumulated Other Comprehensive Income

The following tables represent changes in accumulated other comprehensive income by component:



	Foreign currency translation adjustments			Pension liability adjustments, net of taxes			Accumulated other comprehensive income (loss)
Balance at December 31, 2013	$	18,425		$	(5,103	)	$	13,322
Other comprehensive loss	(1,930		)	—			(1,930		)
Actuarial losses reclassified from accumulated other comprehensive income, net of income taxes of $29 ⁽¹⁾	—			51			51
Net current-period other comprehensive (loss) income, net of taxes	(1,930		)	51			(1,879		)
Balance at March 31, 2014	$	16,495		$	(5,052	)	$	11,443



	Foreign currency translation adjustments			Pension liability adjustments, net of taxes			Accumulated other comprehensive income (loss)
Balance at December 31, 2012	$	14,207		$	(12,566	)	$	1,641
Other comprehensive loss	(1,245		)	—			(1,245		)
Actuarial losses reclassified from accumulated other comprehensive income, net of income taxes of $124 ⁽¹⁾	—			213			213
Net current-period other comprehensive (loss) income, net of taxes	(1,245		)	213			(1,032		)
Balance at March 31, 2013	$	12,962		$	(12,353	)	$	609

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⁽¹⁾

Amounts reclassified from accumulated other comprehensive income were expensed and included in cost of sales ($31 and $133 for the three months ended March 31, 2014 and 2013, respectively) and selling, general and administrative expenses ($49 and $204 for the three months ended March 31, 2014 and 2013, respectively) in the condensed consolidated statements of income and comprehensive income. The components in accumulated other comprehensive income are included in the computation of net periodic pension (income) cost as reported in Note 11.

Earnings Per Share

The following table presents calculations of net income per share of common stock:



	Three Months Ended March 31,
	2014		2013
Net income attributable to Chart Industries, Inc.	$	11,997	$	15,535
Net income attributable to Chart Industries, Inc. per common share:
Basic	$	0.40	$	0.52
Diluted	$	0.38	$	0.51

Weighted average number of common shares outstanding — basic	30,346		30,035
Incremental shares issuable upon assumed conversion and exercise of share-based awards	318		284
Incremental shares issuable due to dilutive effect of the Convertible Notes	718		107
Incremental shares issuable due to dilutive effect of warrants	45		—
Weighted average number of common shares outstanding — diluted	31,427		30,426

Diluted earnings per share does not reflect the following potential common shares as the effect would be anti-dilutive:



	Three Months Ended March 31,
	2014	2013
Share-based awards	23	204
Convertible note hedge and capped call transactions ⁽¹⁾	715	107
Warrants	—	3,368
Total anti-dilutive securities	738	3,679

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⁽¹⁾	The convertible note hedge and capped call transactions offset any dilution upon actual conversion of the Convertible Notes up to a common stock price of $84.96. See Note 4 for further information.