This excerpt taken from the LPL 6-K filed Aug 14, 2006.
8. Net Loss Per Share
Net loss per share for the six month periods ended June 30, 2005 and 2006 is calculated as follows:
Convertible bonds, which have a potentially dilutive effect by decreasing net income allocated to common stock, were excluded from the computation of diluted EPS since they did not have a dilutive effect.