This value represents the average TTM Interim Gross Dividends (Common Stock) for the last 3 years divided by the average of the TTM Interim Income Available to Common Excluding Extraordinary Items for the same period, expressed as a percent. Gross Dividends . Common Stock represents total dividends declared and paid to common shareholders for a period. Income Available to Common Excluding Extraordinary Items represents net income available to common stockholders, not including the effect of extraordinary items, and is used to calculate Basic EPS Excluding Extraordinary Items.