Company: LBTYK
Filing Date: 2025-02-18
Form Type: 10-K
Source: 0001570585-25-000021
Chunk: 92

Company: Liberty Global Ltd.
Filing Date: 2025-02-18
Form: 10-K
Item: Item 9C
Chunk 92
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 the expected life of options and SARs granted by Liberty Global to employees. The expected volatility for options and SARs related to our common shares is generally based on a combination of (i) historical volatilities for a period equal to the expected average life of the awards and (ii) volatilities implied from publicly-traded options for our shares. We generally issue new Liberty Global common shares when Liberty Global options or SARs are exercised and when RSUs and PSUs vest. Our company settles SARs and PSARs on a net basis when exercised by the award holder, whereby the number of shares issued represents the excess value of the award based on the market price of the respective Liberty Global shares at the time of exercise relative to the award’s exercise price. In addition, the number of shares issued is further reduced by the amount of the employee’s required income tax withholding. Although we repurchase Liberty Global common shares from time to time, the parameters of our share repurchases and redemptions do not take into account the potential dilutive impact from our share-based compensation plans.For additional information regarding our share-based compensation, see note 15.Litigation CostsLegal fees and related litigation costs are expensed as incurred.

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LIBERTY GLOBAL LTD.Notes to Consolidated Financial Statements — (Continued)December 31, 2024, 2023 and 2022

Earnings or Loss per ShareBasic earnings or loss per share (EPS) is computed by dividing net earnings or loss by the weighted average number of shares outstanding for the period. Diluted EPS presents the dilutive effect, if any, on a per share basis of potential shares from share-based incentive awards as if they had been exercised, vested or converted at the beginning of the periods presented. For additional information regarding our share-based incentive awards, see note 15.The details of our net earnings (loss) from continuing operations attributable to Liberty Global shareholders are set forth below: Year ended December 31, 202420232022in millions, except share amountsEarnings (loss) from continuing operations$1,869.1 $(3,659.1)$771.7 Net earnings from continuing operations attributable to noncontrolling interests(57.9)(177.9)(513.1)Net earnings (loss) from continuing operations attributable to Liberty Global shareholders$1,811.2 $(3,837.0)$258.6 Weighted average common shares outstanding (basic EPS computation)366,