Notes to consolidated financial statements September 27, 2014 and September 28, 2013 (Millions of dollars, unless otherwise indicated) 9.  NET EARNINGS PER SHARE 10. INVENTORIES 11. ASSETS HELD FOR SALE 12. INVESTMENT IN AN ASSOCIATE Basic net earnings per share and fully diluted net earnings per share were calculated using the following number of  shares: As at September 27, 2014, the Corporation was committed to sell assets for the amount of $5.2 ($0.9 as at  September 28, 2013). They were reclassified as assets held for sale in the consolidated statements of financial position  and measured at the lower of carrying amount and fair value less costs to sell. A loss of $3.7 was recorded on these  assets during fiscal 2014. The fair value of the assets held for sale was $5.2 as at September 27, 2014 ($0.9 as at September 28, 2013). The  Corporation categorized the fair value measurement in Level 2, as it is derived from observable market inputs, i.e. offers  from third-party buyers for these assets or similar assets. The Corporation has a 5.7% (5.7% in 2013) interest in a publicly traded associate in the convenience store industry,  which is Alimentation Couche-Tard. On January 22, 2013, the Corporation sold close to half of its investment in  Alimentation Couche-Tard to three financial institutions for a cash consideration of $479.0 and for proceeds, net of fees  and commissions, of $472.6. A net before-tax gain of $307.8 ($266.4 after-taxes) was recorded in the Corporation's  2013 results.  The investment associate's fair value, corresponding to its quoted market value, was $1,139.2 as at September 27, 2014  ($698.3 as at September 28, 2013). The Corporation categorized the fair value measurement in Level 1, as it is derived  from quoted prices in active markets. The associate's consolidated financial statements reporting date is the last Sunday of April of every year. The Corporation  applied the equity method, using the associate’s most recent condensed consolidated financial statements in US$ as  at July 20, 2014 (July 21, 2013). - 62 - (Millions) 2014 2013 Weighted average number of shares outstanding – Basic 87.5 94.8 Dilutive effect under: Stock option plan 0.3 0.5 Performance share unit plan 0.3 0.2 Weighted average number of shares outstanding – Fully diluted 88.1 95.5 2014 2013 Wholesale inventories 351.8 338.2 Retail inventories 468.9 443.1 820.7 781.3