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Consolidated earnings per share formulas for subsidiary and parent companies, basic earnings per share (BEPS) and diluted earnings per share (DEPS), general formulas, for consolidated BEPS, statrting with adjusted net income and making adjustments for preferred stock dividends, adding (parent owned subsidiary common shares x subsidiary BEPS), adding (parent owned subsidiary preferred shares x subsidiary preferred dividends per share) divided by weighted average parent common shares outstanding, for consolidated DEPS, statrting with parents adjusted internally generated net income, adding ( parents DEPS income adjustments), adding (parents owned equivalent shares x subsidiary DEPS), dividing by (parents common shares outstanding plus parents DEPS share adjustments), also an example calculating parents interest in subsidiaries income (parent owned subsidiary stock and stock equivalents x subsidiary DEPS) and using this amount in determining the consolidated diluted earnings per share, examples and accounting by Allen Mursau
