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EXHIBIT 11
MOORE CORPORATION LIMITED
CALCULATION OF EARNINGS PER SHARE
UNDER UNITED STATES GENERALLY ACCEPTED ACCOUNTING PRINCIPLES
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Three months ended Six months ended
June 30 June 30
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2000 1999 2000 1999
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<S> <C> <C> <C> <C>
Net earnings (loss) as determined
under United States generally
Accepted accounting principles (1) $ (7,606,000) $ (1,152,000) $ (13,704,000) $ 4,727,000
================= ================ =================== =================
Weighted average number of
shares outstanding
- Basic 88,456,940 88,456,940 88,456,940 88,456,940
- Diluted 89,019,712 88,868,439 89,072,466 88,870,326
Earnings (loss) per share
- Basic $ (0.08) $ (0.01) $ 0.15 $ 0.05
================= ================ =================== =================
- Diluted $ (0.08) $ (0.01) $ 0.15 $ 0.05
================= ================ =================== =================
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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).
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