|9 Months Ended|
Sep. 30, 2022
In May 2022, we entered into an at-the-market (“ATM”) stock offering program (the “2022 ATM Program”) that replaced a similar program established in 2018 (the “2018 ATM Program”) because we replaced the registration statement under which the 2018 ATM Program was registered with a new registration statement. Under the 2022 ATM Program, we may offer and sell common shares in at-the-market stock offerings having an aggregate gross sales price of up to $300 million and may also, at our discretion, sell common shares under forward equity sales agreements. As of September 30, 2022, we had not issued any shares under the 2022 ATM Program.
We declared dividends per common share of $0.275 in the three months ended September 30, 2022 and 2021 and $0.825 in the nine months ended September 30, 2022 and 2021.
See Note 16 for disclosure of COPT common share and COPLP common unit activity pertaining to our share-based compensation plans.
The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef