Appendix A — Differences Between U.S. GAAP and IFRS Accounting Standards

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Appendix A — Differences Between U.S. GAAP and IFRS Accounting Standards A.1 Scope A.2 Numerator (Earnings)A.3 Numerator (Earnings): Forward and Option Contracts for Which Physical Settlement by Repurchase of Equity Shares Is or May Be Required A.4 Treatment of Mandatorily Redeemable Common Shares and Forward Contracts for Which Physical Settlement of a Fixed Number of Shares for Cash Is Required A.5 Treatment of Mandatorily Convertible Instruments A.6 Application of the Two-Class Method to Participating Securities A.7 Denominator for Diluted EPS: Treasury Stock Method — Year-to-Date Calculation A.8 Denominator for Diluted EPS: Contingently Issuable Shares A.9 Denominator for Diluted EPS: Contingently Convertible Instruments A.10 Denominator for Diluted EPS: Contracts That May Be Settled in Cash or Shares