PS BUSINESS PARKS, INC. EXHIBIT 11 STATEMENT RE: COMPUTATION OF EARNINGS PER SHARE Three Months Ended Nine Months Ended September 30, September 30, ---------------------------------- ---------------------------------- Basic and Diluted Earnings Per Share: 2000 1999 2000 1999 ---------------- ---------------- ---------------- ---------------- Net income allocable to common shareholders................ $ 10,199,000 $ 9,383,000 $ 29,910,000 $ 28,218,000 ================ ================ ================ ================ Weighted average common shares outstanding: Basic weighted average common shares outstanding........ 23,117,000 23,641,000 23,354,000 23,639,000 Net effect of dilutive stock options - based on treasury stock method using average market price...... 99,000 83,000 72,000 74,000 ---------------- ---------------- ---------------- ---------------- Diluted weighted average common shares outstanding...... 23,216,000 23,724,000 23,426,000 23,713,000 ================ ================ ================ ================ Basic earnings per common share............................ $ 0.44 $ 0.40 $ 1.28 $ 1.19 ================ ================ ================ ================ Diluted earnings per common share.......................... $ 0.44 $ 0.40 $ 1.28 $ 1.19 ================ ================ ================ ================ Exhibit 11