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In Project SIGMA, Coxon defined the sampling population as:
Potential Common Shares
Financial instruments or arrangements that could potentially be converted into common stock, impacting the earnings per share calculation.
Earnings Per Share Footnotes
Additional notes in financial reports that provide details on the calculation and factors affecting the earnings per share metric.
Accumulated Other Comprehensive Income
A component of shareholders' equity, representing income that is not part of net income, such as unrealized gains or losses on certain types of investments.
Stockholders' Equity
The residual interest in the assets of an entity that remains after deducting its liabilities, representing owners' claims against the company's assets.
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