General form of registration statement for all companies including face-amount certificate companies

9. EARNINGS PER SHARE (Details Narrative)

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9. EARNINGS PER SHARE (Details Narrative)
3 Months Ended
Mar. 31, 2013
Mar. 31, 2012
Dilutive securities    
Potentially dilutive weighted-average shares from convertible securities not considered in calculation of diluted shares 427,000 214,000