XML 125 R59.htm IDEA: XBRL DOCUMENT v2.4.0.6
Earnings Per Share (Policies)
12 Months Ended
Dec. 31, 2012
Earnings Per Share [Abstract]  
Earnings Per Share, Policy [Policy Text Block]
Earnings per share (“EPS”) is calculated under the two-class method under which all earnings (distributed and undistributed) are allocated to each class of common stock and participating securities based on their respective rights to receive dividends. JPMorgan Chase grants restricted stock and RSUs to certain employees under its stock-based compensation programs, which entitle recipients to receive nonforfeitable dividends during the vesting period on a basis equivalent to the dividends paid to holders of common stock; these unvested awards meet the definition of participating securities. Options issued under employee benefit plans that have an antidilutive effect are excluded from the computation of diluted EPS.