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 June 30, 2014	$	16,326		$	(5,001	)	$	11,325
Other comprehensive loss	(8,164		)	—			(8,164		)
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	(8,164		)	51			(8,113		)
Balance at September 30, 2014	$	8,162		$	(4,950	)	$	3,212



	Foreign currency translation adjustments		Pension liability adjustments, net of taxes			Accumulated other comprehensive income (loss)
Balance at June 30, 2013	$	13,080	$	(12,140	)	$	940
Other comprehensive income	4,328		—			4,328
Actuarial losses reclassified from accumulated other comprehensive income, net of income taxes of $123 ⁽¹⁾	—		214			214
Net current-period other comprehensive income, net of taxes	4,328		214			4,542
Balance at September 30, 2013	$	17,408	$	(11,926	)	$	5,482



	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	(10,263		)	—			(10,263		)
Actuarial losses reclassified from accumulated other comprehensive income, net of income taxes of $87 ⁽²⁾	—			153			153
Net current-period other comprehensive (loss) income, net of taxes	(10,263		)	153			(10,110		)
Balance at September 30, 2014	$	8,162		$	(4,950	)	$	3,212



	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	3,201		—			3,201
Actuarial losses reclassified from accumulated other comprehensive income, net of income taxes of $371 ⁽²⁾	—		640			640
Net current-period other comprehensive (loss) income, net of taxes	3,201		640			3,841
Balance at September 30, 2013	$	17,408	$	(11,926	)	$	5,482

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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 September 30, 2014 and 2013, respectively) and selling, general and administrative expenses ($49 and $204 for the three months ended September 30, 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.

⁽²⁾

Amounts reclassified from accumulated other comprehensive income were expensed and included in cost of sales ($93 and $399 for the nine months ended September 30, 2014 and 2013, respectively) and selling, general and administrative expenses ($147 and $612 for the nine months ended September 30, 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 September 30,				Nine Months Ended September 30,
	2014		2013		2014		2013
Net income attributable to Chart Industries, Inc.	$	22,851	$	24,445	$	54,917	$	59,980
Net income attributable to Chart Industries, Inc. per common share:
Basic	$	0.75	$	0.81	$	1.81	$	1.99
Diluted	$	0.74	$	0.74	$	1.77	$	1.90

Weighted average number of common shares outstanding — basic	30,396		30,275		30,377		30,181
Incremental shares issuable upon assumed conversion and exercise of share-based awards	272		354		283		352
Incremental shares issuable due to dilutive effect of the Convertible Notes	103		1,399		396		866
Incremental shares issuable due to dilutive effect of warrants	—		823		—		215
Weighted average number of common shares outstanding — diluted	30,771		32,851		31,056		31,614

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



	Three Months Ended September 30,		Nine Months Ended September 30,
	2014	2013	2014	2013
Share-based awards	24	—	26	6
Convertible note hedge and capped call transactions ⁽¹⁾	103	1,336	396	850
Warrants	3,368	—	3,368	—
Total anti-dilutive securities	3,495	1,336	3,790	856

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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.