54| | duke realty corporation annual report 2010 .
what is the basic net income ( loss ) attributable to common shareholders as a percentage of diluted net income ( loss ) attributable to common shareholders in 2008?
weighted average number of common shares and potential diluted securities 238920 201206 154553 criteria in fasb asc 360-20 related to the terms of the transactions and any continuing involvement in the form of management or financial assistance from the seller associated with the properties . we make judgments based on the specific terms of each transaction as to the amount of the total profit from the transaction that we recognize considering factors such as continuing ownership interest we may have with the buyer ( 201cpartial sales 201d ) and our level of future involvement with the property or the buyer that acquires the assets . if the full accrual sales criteria are not met , we defer gain recognition and account for the continued operations of the property by applying the finance , installment or cost recovery methods , as appropriate , until the full accrual sales criteria are met . estimated future costs to be incurred after completion of each sale are included in the determination of the gain on sales . to the extent that a property has had operations prior to sale , and that we do not have continuing involvement with the property , gains from sales of depreciated property are included in discontinued operations and the proceeds from the sale of these held-for-rental properties are classified in the investing activities section of the consolidated statements of cash flows . gains or losses from our sale of properties that were developed or repositioned with the intent to sell and not for long-term rental ( 201cbuild-for-sale 201d properties ) are classified as gain on sale of properties in the consolidated statements of operations . other rental properties that do not meet the criteria for presentation as discontinued operations are also classified as gain on sale of properties in the consolidated statements of operations . net income ( loss ) per common share basic net income ( loss ) per common share is computed by dividing net income ( loss ) attributable to common shareholders , less dividends on share- based awards expected to vest , by the weighted average number of common shares outstanding for the period . diluted net income ( loss ) per common share is computed by dividing the sum of basic net income ( loss ) attributable to common shareholders and the noncontrolling interest in earnings allocable to units not owned by us ( to the extent the units are dilutive ) , by the sum of the weighted average number of common shares outstanding and , to the extent they are dilutive , partnership units outstanding , as well as any potential dilutive securities for the period . during the first quarter of 2009 , we adopted a new accounting standard ( fasb asc 260-10 ) on participating securities , which we have applied retrospectively to prior period calculations of basic and diluted earnings per common share . pursuant to this new standard , certain of our share-based awards are considered participating securities because they earn dividend equivalents that are not forfeited even if the underlying award does not vest . the following table reconciles the components of basic and diluted net income ( loss ) per common share ( in thousands ) : .