EXHIBIT 11.0 NRG Generating (U. S.) INC. Computation of Earnings Per Common Share (Dollars in thousands, except per share amounts) Three Months Ended Nine Months Ended September 30, September 30, September 30, September 30, 1997 1996 1997 1996 Net income (loss) applicable to common shares: Net income (loss) $ 2,793 $ 4,806 $ 7,351 $ (11,832) Primary: Shares for common and common share equivalent earnings (loss) per share (1): Weighted average number of common shares outstanding 6,440,514 6,422,014 6,440,514 5,217,411 Dilutive effect of outstanding stock options and warrants 252,703 0 220,953 0 6,693,217 6,422,014 6,661,467 5,217,411 Net income (loss) per common share and common share equivalents $ 0.42 $ 0.75 $ 1.10 $ (2.27) Fully Diluted: Shares for common and common share equivalent earnings (loss) per share (2): Weighted average number of common shares outstanding 6,440,514 6,422,014 6,440,514 5,217,411 Dilutive effect of outstanding stock options and warrants 288,125 0 270,331 0 6,728,639 6,422,014 6,710,845 5,217,411 Net income (loss) per common share and common share equivalents $ 0.42 $ 0.75 $ 1.10 $ (2.27) <FN> (1) Outstanding stock options, warrants, and shares issuable under employee stock purchase plans are converted to common share equivalents by the treasury stock method using the average market price of the Company's shares during each period. (2) Outstanding stock options, warrants, and shares issuable under employee stock purchase plans are converted to common share equivalents by the treasury stock method using the greater of the average market price or the period-end market price of the Company's shares during each period.