Summary of Significant Accounting Policies: Loss Per Share Policy (Policies)	12 Months Ended
Dec. 31, 2015
Policies
Loss Per Share Policy	Loss per Share Basic loss per share is computed by dividing losses available to common stockholders by the weighted average number of common shares outstanding during the period. Diluted loss per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. The Company had no dilutive common stock equivalents, such as stock options or warrants as of December 31, 2015 and 2014.

Summary of Significant Accounting Policies: Loss Per Share Policy (Policies)

12 Months Ended

Dec. 31, 2015

Loss per Share

Basic loss per share is computed by dividing losses available to common stockholders by the weighted average number of common shares outstanding during the period. Diluted loss per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. The Company had no dilutive common stock equivalents, such as stock options or warrants as of December 31, 2015 and 2014.

HORIZON MINERALS CORP. 10-K