EXHIBIT 11 CHAMPION INTERNATIONAL CORPORATION AND SUBSIDIARIES Calculation of Primary Earnings (Loss) Per Common Share and Fully Diluted Earnings (Loss) Per Common Share (unaudited) (in thousands, except per share) Three Months Ended March 31, ------------------------------------ 1997 1996 ----------------- ----------------- Primary earnings (loss) per common share: Net Income (Loss) Applicable to Common Stock $(37,083) $ 83,649 ================ ================ Average number of common shares outstanding 95,590 95,505 ================ ================ Per share ($0.39) $0.88 ================ ================ Fully diluted earnings (loss) per common share: (1) Net Income (Loss) Applicable to Common Stock $(37,083) $ 83,649 Add income effect, assuming conversion of dilutive convertible securities --- --- ----------------- ----------------- Net income (loss) on a fully diluted basis $(37,083) $ 83,649 ================ ================ Average number of common shares outstanding 95,590 95,505 Add common share effect, assuming conversion of dilutive convertible securities --- --- ----------------- ----------------- Average number of common shares outstanding on a fully diluted basis 95,590 95,505 ================ ================ Per share $ (.39) $ .88 ================ ================ - ---------- NOTE: (1) The computation of fully diluted earnings per common share assumes that the average number of common shares outstanding during the period is increased by the conversion of securities having a dilutive effect, and that net income applicable to common stock is increased by dividends and after-tax interest on such securities.