What guidance does the SEC provide for public companies with respect to the reporting of the "effect of preferred stock dividends and accretion of carrying amount of preferred stock on earnings per share"?

Income or loss applicable to common stock should be reported on the

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of the income statement when it is

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different in

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terms from reported

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or

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or when it is indicative of significant

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or other qualitative considerations. The amount to be reported should be computed for each period as

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or

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less: (a) dividends on

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stock, including undeclared or unpaid dividends if cumulative; and (b) periodic increases in the

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amounts of instruments reported as redeemable preferred stock or increasing rate preferred stock.