EXHIBIT 11
MOORE CORPORATION LIMITED
CALCULATION OF EARNINGS PER SHARE
UNDER UNITED STATES GENERALLY ACCEPTED ACCOUNTING PRINCIPLES
Three months ended Nine months ended
September 30 September 30
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2000 1999 2000 1999
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Net earnings (loss) as determined
under United States generally
Accepted accounting principles (1) $ (1,681,000) $ 4,488,000 $ (15,385,000) $ 9,215,000
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Weighted average number of
shares outstanding
- Basic 88,456,940 88,456,940 88,456,940 88,456,940
- Diluted 89,047,838 89,107,143 89,027,677 89,106,434
Earnings (loss) per share
- Basic $ (0.02) $ 0.05 $ (0.17) $ 0.10
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- Diluted $ (0.02) $ 0.05 $ (0.17) $ 0.10
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(1) Refer to page 8 and 9 in the Consolidated Financial Statements included in
the Interim Report to the Shareholders (see Exhibit 19).
5