<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>000300 - Disclosure - Significant Accounting Policies: Net Earnings (loss) Per Share (Policies)</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

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</LabelSeparator><Level>2</Level><ElementName>us-gaap_EarningsPerSharePolicyTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D120401_130331" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;!--egx--&gt;&lt;p style='margin:0in;margin-bottom:.0001pt;text-align:justify'&gt;&lt;b&gt;Net Earnings (Loss) per Share&lt;/b&gt;&lt;/p&gt; &lt;p style='margin:0in;margin-bottom:.0001pt;text-align:justify'&gt;&amp;nbsp;&lt;/p&gt; &lt;p style='margin:0in;margin-bottom:.0001pt;text-align:justify'&gt;Basic and diluted net loss per share information is presented under the requirements of ASC Topic 260, Earnings per Share. Basic net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding for the period, less shares subject to repurchase. Diluted net loss per share reflects the potential dilution of securities by adding other common stock equivalents, including stock options, shares subject to repurchase, warrants and convertible notes in the weighted-average number of common shares outstanding for a period, if dilutive. The computation of earnings (loss) per share is as follows:&lt;/p&gt; &lt;p style='margin:0in;margin-bottom:.0001pt'&gt;&amp;nbsp;&lt;/p&gt; &lt;p style='margin:0in;margin-bottom:.0001pt'&gt;&amp;nbsp;&lt;/p&gt; &lt;p style='margin:0in;margin-bottom:.0001pt;text-align:justify'&gt;&amp;nbsp;&lt;/p&gt; &lt;table border="1" cellspacing="0" cellpadding="0" width="596" style='width:447.2pt;margin-left:.2in;border-collapse:collapse;border:none'&gt; &lt;tr style='height:.2in'&gt; &lt;td width="252" valign="top" style='width:189.0pt;border-top:solid windowtext 1.5pt;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none;padding:0in 5.4pt 0in 5.4pt;height:.2in'&gt; &lt;p style='margin:0in;margin-bottom:.0001pt'&gt;&amp;nbsp;&lt;/p&gt; &lt;/td&gt; &lt;td width="112" style='width:83.8pt;border-top:solid windowtext 1.5pt;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none;padding:0in 5.4pt 0in 5.4pt;height:.2in'&gt; &lt;p align="center" style='margin:0in;margin-bottom:.0001pt;text-align:center'&gt;&lt;b&gt;2013&lt;/b&gt;&lt;/p&gt; &lt;/td&gt; &lt;td width="16" valign="top" style='width:11.8pt;border-top:solid windowtext 1.5pt;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none;padding:0in 5.4pt 0in 5.4pt;height:.2in'&gt; &lt;p align="center" style='margin:0in;margin-bottom:.0001pt;text-align:center'&gt;&amp;nbsp;&lt;/p&gt; &lt;/td&gt; &lt;td width="89" valign="top" style='width:66.4pt;border-top:solid windowtext 1.5pt;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none;padding:0in 5.4pt 0in 5.4pt;height:.2in'&gt; &lt;p align="center" style='margin:0in;margin-bottom:.0001pt;text-align:center'&gt;&amp;nbsp;&lt;/p&gt; &lt;/td&gt; &lt;td width="113" style='width:84.4pt;border-top:solid windowtext 1.5pt;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none;padding:0in 5.4pt 0in 5.4pt;height:.2in'&gt; &lt;p align="center" style='margin:0in;margin-bottom:.0001pt;text-align:center'&gt;&lt;b&gt;2012&lt;/b&gt;&lt;/p&gt; &lt;/td&gt; &lt;td width="16" valign="top" style='width:11.8pt;border-top:solid windowtext 1.5pt;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none;padding:0in 5.4pt 0in 5.4pt;height:.2in'&gt; &lt;p align="center" style='margin:0in;margin-bottom:.0001pt;text-align:center'&gt;&amp;nbsp;&lt;/p&gt; &lt;/td&gt; &lt;/tr&gt; &lt;tr style='height:13.7pt'&gt; &lt;td width="252" valign="bottom" style='width:189.0pt;border:none;padding:0in 5.4pt 0in 5.4pt;height:13.7pt'&gt; &lt;p&gt;&lt;font style='font-weight:normal'&gt;Net Loss&lt;/font&gt;&lt;/p&gt; &lt;/td&gt; &lt;td width="112" valign="bottom" style='width:83.8pt;border:none;padding:0in 5.4pt 0in 5.4pt;height:13.7pt'&gt; &lt;p align="center" style='margin:0in;margin-bottom:.0001pt;text-align:center'&gt;$ (608,715)&lt;/p&gt; &lt;/td&gt; &lt;td width="16" valign="bottom" style='width:11.8pt;border:none;padding:0in 5.4pt 0in 5.4pt;height:13.7pt'&gt; &lt;p align="center" style='margin:0in;margin-bottom:.0001pt;text-align:center'&gt;&amp;nbsp;&lt;/p&gt; &lt;/td&gt; &lt;td width="89" valign="bottom" style='width:66.4pt;border:none;padding:0in 5.4pt 0in 5.4pt;height:13.7pt'&gt; &lt;p align="center" style='margin:0in;margin-bottom:.0001pt;text-align:center'&gt;&amp;nbsp;&lt;/p&gt; &lt;/td&gt; &lt;td width="113" valign="bottom" style='width:84.4pt;border:none;padding:0in 5.4pt 0in 5.4pt;height:13.7pt'&gt; &lt;p align="center" style='margin:0in;margin-bottom:.0001pt;text-align:center'&gt;$ (696,221)&lt;/p&gt; &lt;/td&gt; &lt;td width="16" valign="top" style='width:11.8pt;border:none;padding:0in 5.4pt 0in 5.4pt;height:13.7pt'&gt; &lt;p align="right" style='margin:0in;margin-bottom:.0001pt;text-align:right'&gt;&amp;nbsp;&lt;/p&gt; &lt;/td&gt; &lt;/tr&gt; &lt;tr align="left"&gt; &lt;td width="252" valign="bottom" style='width:189.0pt;border:none;padding:0in 5.4pt 0in 5.4pt'&gt; &lt;p&gt;&lt;font style='font-weight:normal'&gt;Weighted Average Shares Outstanding Basic &lt;/font&gt;&lt;/p&gt; &lt;/td&gt; &lt;td width="112" valign="bottom" style='width:83.8pt;border:none;padding:0in 5.4pt 0in 5.4pt'&gt; &lt;p align="center" style='margin:0in;margin-bottom:.0001pt;text-align:center'&gt;135,731,292&lt;/p&gt; &lt;/td&gt; &lt;td width="16" valign="bottom" style='width:11.8pt;border:none;padding:0in 5.4pt 0in 5.4pt'&gt; &lt;p align="center" style='margin:0in;margin-bottom:.0001pt;text-align:center'&gt;&amp;nbsp;&lt;/p&gt; &lt;/td&gt; &lt;td width="89" valign="bottom" style='width:66.4pt;border:none;padding:0in 5.4pt 0in 5.4pt'&gt; &lt;p align="center" style='margin:0in;margin-bottom:.0001pt;text-align:center'&gt;&amp;nbsp;&lt;/p&gt; &lt;/td&gt; &lt;td width="113" valign="bottom" style='width:84.4pt;border:none;padding:0in 5.4pt 0in 5.4pt'&gt; &lt;p align="center" style='margin:0in;margin-bottom:.0001pt;text-align:center'&gt;135,185,164&lt;/p&gt; &lt;/td&gt; &lt;td width="16" valign="top" style='width:11.8pt;border:none;padding:0in 5.4pt 0in 5.4pt'&gt; &lt;p align="right" style='margin:0in;margin-bottom:.0001pt;text-align:right'&gt;&amp;nbsp;&lt;/p&gt; &lt;/td&gt; &lt;/tr&gt; &lt;tr align="left"&gt; &lt;td width="252" valign="bottom" style='width:189.0pt;border:none;border-bottom:solid windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'&gt; &lt;p&gt;&lt;font style='font-weight:normal'&gt;Loss per share basic&lt;/font&gt;&lt;/p&gt; &lt;/td&gt; &lt;td width="112" valign="bottom" style='width:83.8pt;border:none;border-bottom:solid windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'&gt; &lt;p align="center" style='margin:0in;margin-bottom:.0001pt;text-align:center'&gt;&amp;#160;0.00&lt;/p&gt; &lt;/td&gt; &lt;td width="16" valign="bottom" style='width:11.8pt;border:none;border-bottom:solid windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'&gt; &lt;p align="center" style='margin:0in;margin-bottom:.0001pt;text-align:center'&gt;&amp;nbsp;&lt;/p&gt; &lt;/td&gt; &lt;td width="89" valign="bottom" style='width:66.4pt;border:none;border-bottom:solid windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'&gt; &lt;p align="center" style='margin:0in;margin-bottom:.0001pt;text-align:center'&gt;&amp;nbsp;&lt;/p&gt; &lt;/td&gt; &lt;td width="113" valign="bottom" style='width:84.4pt;border:none;border-bottom:solid windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'&gt; &lt;p align="center" style='margin:0in;margin-bottom:.0001pt;text-align:center'&gt;(0.01)&lt;/p&gt; 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Addresses all significant policy factors, including any antidilutive items that have been excluded from the computation and takes into account stock dividends, splits and reverse splits that occur after the balance sheet date of the latest reporting period but before the issuance of the financial statements.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

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