FASB ASC 260 requires the presentation of EPS by all companies that have issued common stock or other securities, which upon exercise or conversion would result in the issuance of common stock when those securities are publicly traded. Companies with simple capital structures are to report only basic EPS figures. FASB ASC 260 -10-45 defines simple capital structures as those companies with only common stock outstanding. All other companies are required to present basic and diluted EPS amounts.