NOTES TO CONSOLIDATED FINANCIAL STATEMENTS  December 31, 2011, 2010 and 2009 (currencies in millions) Earnings per Share:  Basic earnings per common share are computed by dividing earnings by the weighted average  number of common shares outstanding, plus the effect of any participating securities. Diluted earnings per common  share are computed assuming that all potentially dilutive securities are converted into common shares under the treasury  stock method. The dilutive and antidilutive options are shown separately in the table below. New Accounting Pronouncements:  In April 2011, the Financial Accounting Standards Board (FASB) issued Accounting  Standards Update (ASU) 2011-02,  A Creditor’s Determination of Whether a Restructuring Is a Troubled Debt  Restructuring . ASU 2011-02 gives additional guidance to companies to assist in determining troubled debt restructurings.  The Company adopted ASU 2011-02 in the third quarter of 2011; the implementation of this amendment resulted in  additional disclosure (see Note D) but did not have a significant impact on the Company’s consolidated financial  statements.  In May 2011, the FASB issued ASU 2011-04,  Fair Value Measurement (Topic 820): Amendments to Achieve Common  Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs.  While many of the amendments are  clarifications to the existing guidance and are intended to align U.S. GAAP and IFRS, the ASU changes some fair value  measurement principles and disclosure requirements. ASU 2011-04 is effective for interim and annual periods beginning  after December 15, 2011. The Company is evaluating the impact of the ASU on its consolidated financial statements. The FASB issued ASU 2011-05,  Presentation of Comprehensive Income,  subsequently amended by ASU 2011-12 in December 2011. This new guidance is effective for fiscal years, including interim periods, beginning after  December 15, 2011. The new guidance requires entities to present components of net income and other comprehensive  income in either a combined financial statement or in two separate but consecutive statements of net income and other comprehensive income. The Company is currently evaluating which method to adopt as required in 2012.  In September 2011, the FASB issued ASU 2011-08 amending the guidance on testing goodwill for impairment. This  amendment allows an entity to first assess qualitative factors to determine whether it is necessary to perform the  two-step quantitative impairment test. ASU 2011-08 is effective for fiscal years beginning after December 15, 2011  with early adoption permitted. The Company early adopted ASU 2011-08 in the fourth quarter of 2011 with no  impact on the Company’s consolidated financial statements. In September 2011, the FASB issued ASU 2011-09,  Employer Disclosure Requirements for Multiemployer Pension  Plans . This amendment requires employers participating in material multi-employer pension and other  postretirement benefit plans to provide additional quantitative and qualitative disclosures to give users more  detailed information about an employer’s involvement in multi-employer plans. The Company adopted  ASU 2011-09 in the fourth quarter of 2011; the implementation of this amendment resulted in additional  disclosures (see Note L), but did not have an impact on the Company’s consolidated financial statements.  In December 2011, the FASB issued ASU 2011-11,  Disclosures about Offsetting Assets and Liabilities.  The ASU requires  all entities with financial instruments and derivatives that are either offset on the balance sheet, or subject to a master  netting arrangement, to provide expanded disclosures about the nature of the rights of offset. ASU 2011-11 is effective  for annual periods beginning on or after January 1, 2013 and interim periods within those annual periods. The Company  will provide the expanded disclosures in 2013.  Year Ended December 31, 2011  2010  2009 Additional shares  1,173,000 1,339,300  1,103,600 Antidilutive options  1,249,800 1,642,600 2,290,400