Here's my take on the common share situation:

Outstanding shares (OS) should equal the sum of "Free Trading Shares" (FTS) + "Beneficial Owner Shares" (BOS); so, in formula view,

OS (page 8 of the 2012 Annual Report) = FTS (page 8 of the 2012 Annual Report) + BOS (page 17 of the 2012 Annual Report); or, in share view,

4,189,341,272 should equal 3,463,241,242 + 1,398,000,000 or (4,861,241,242)

If my theory/formula is correct then there is a difference of 671,899,970 shares between what IS outstanding and WHAT SHOULD BE outstanding.  So either the total OS should be 4,861,241,242, or the FTS + BOS should equal 4,189,341,272.  In the latter case it would be difficult to determine how many of the unaccounted 671,899,970 shares are Free Trading Shares or Beneficial Owner Shares, but the best and worse case scenarios are 2,791,341,272 FTS and 4,135,141,212 FTS, respectively.

I don't know if my theory/formula is correct but I figured I would throw my 2 cents in on this issue.  Please let me know if I'm completely off-base.