2004				2003
A		Net income (loss) as reported, Canadian GAAP ($ millions)		$	198.5			$	(152.8	)
B		Items adjusting net income (loss) ($ millions)		$	6.2			$	40.2
C		Net income (loss), US GAAP ($ millions)		$	204.7			$	(112.6	)
D		Weighted average number of shares outstanding		107,325,000				104,212,000
E		Net additional shares issuable for diluted earnings per share calculation		2,015,000				—
		CANADIAN GAAP
		Basic earnings (loss) per share (A/D)		$	1.85			$	(1.47	)
		Diluted earnings (loss) per share (A/(D+E))		$	1.82			$	(1.47	)
		UNITED STATES GAAP
		Basic earnings (loss) per share (C/D)		$	1.91			$	(1.08	)
		Diluted earnings (loss) per share (C/(D+E))		$	1.87			$	(1.08	)

¹ On July 21, 2004, the Board of Directors of PCS approved a split of the company’s outstanding common shares on a two-for-one basis. The stock split was effected in the form of a stock dividend of one additional common share for each share owned by shareholders of record at the close of business on August 11, 2004. All share and per-share data have been adjusted to reflect the stock split.