EXHIBIT I COMPUTATION OF FULLY DILUTED EARNINGS PER SHARE UNDER TREASURY STOCK METHOD SET FORTH IN ACCOUNTING PRINCIPLES BOARD OPINION NO. 15 YEAR ENDED DECEMBER 31: ------------------------------------------------------------------------------ 1993* 1992* 1991* 1990 1989 -------------- -------------- -------------- -------------- -------------- Number of shares on which published earnings per share is based: Average outstanding during year........................... 573,239,240 570,896,489 572,003,382 572,647,906 581,102,404 Add--Incremental shares under stock option and stock purchase plans................. -- -- -- 1,665,262 1,488,455 --Incremental shares related to 7 7/8% con- vertible debentures (average)...................... -- -- -- 8,162,976 8,161,799 --Incremental shares related to 5 3/4% CGI convertible bonds (average)...................... -- -- -- -- -- -------------- -------------- -------------- -------------- -------------- Number of shares on which fully diluted earnings per share is based.......................... 573,239,240 570,896,489 572,003,382 582,476,144 590,752,658 -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- Net (loss) earnings applicable to common shareholders (millions)..................... $(8,148) $(4,965) $(2,861) $5,967 $3,722 Add--Net (loss) earnings effect of interest on 7 7/8% convertible debentures (millions)..................... -- -- -- 65 66 --Net (loss) earnings effect of interest on 5 3/4% CGI convertible bonds (millions)..................... -- -- -- -- -- -------------- -------------- -------------- -------------- -------------- Net (loss) earnings on which fully diluted earnings per share is based (millions).... $(8,148) $(4,965) $(2,861) $6,032 $3,788 -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- Fully diluted (loss) earnings per share...................... $(14.22) $(8.70) $(5.01) $10.36 $6.41 Published (loss) earnings per share.......................... $(14.22) $(8.70) $(5.01) $10.42 $6.41 - --------------- * In 1993, 1992, and 1991, incremental shares under stock plans and the effect of the convertible debentures and bonds were not considered for the fully diluted earnings per share calculation due to their antidilutive effect. As such, the amounts reported for primary and fully diluted earnings per share are the same. The 7 7/8% convertible debentures were called and redeemed on November 21, 1992.