1.Plz solve for EPS

2.The impact on the financial statements (Assume the declaration takes place on July 1 in the financial year. a. if the company were to declare a $.01 share dividend at the end of the first financial year, b. or the impact of debt option at the end of the first year.

CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS Three months ended September 30 Nine months ended September 30 2021 2020 2021 2020 $ (640) $ (685) $ (3,109) $ (3,486) Unaudited (Canadian dollars in millions) Comprehensive income (loss) Net loss for the period Other comprehensive income (loss), net of tax expense: Items that will not be reclassified to net income Remeasurements on employee benefit liabilities Remeasurements on equity investments Total comprehensive loss Note 6 220 365 950 444 1 (15) (435) $ (12) (332) $ (88) (3,130) $ (2,158) $ Share capital Contributed Accumulated surplus OCI Retained earnings (deficit) $ 3,507 (3,486) $ Total shareholders' equity $ 4,400 (3,486) 785 $ 83 Unaudited (Canadian dollars in millions) January 1, 2020 Net loss Remeasurements on employee benefit liabilities $ 25 - 444 444 | (88) (88) (3,042) (88) (3,130) 14 14 Remeasurements on equity investments Total comprehensive loss Share-based compensation Shares issued, net (Note 7) Shares purchased and cancelled under issuer bid September 30, 2020 558 558 (8) 1,335 (119) 346 (127) 1,715 $ $ 97 $ (63) $ $ $ 2,150 $ 98 $ (39) $ $ (494) (3,109) 1,715 (3,109) - - - - 950 950 January 1, 2021 Net loss Remeasurements on employee benefit liabilities Remeasurements on equity investments Total comprehensive loss Share-based compensation Shares issued, net (Note 7) September 30, 2021 1 1 1 (2,159) (2,158) 10 10 584 (6) 578 $ 2,734 $ 102 $ (38) $ ta (2,653) $ 145 September 30, December 31, 2021 2020 $ $ 5,220 3,482 8,702 3,658 3,843 7,501 92 744 79 106 644 41 108 134 125 254 8,671 9,859 1,095 11,735 3,206 37 1,095 3,273 30,300 833 12,137 2,840 25 1,134 3,273 28,913 $ $ Unaudited (Canadian dollars in millions) ASSETS Current Cash and cash equivalents Short-term investments Total cash, cash equivalents and short-term investments Restricted cash Accounts receivable Aircraft fuel inventory Spare parts and supplies inventory Prepaid expenses and other current assets Total current assets Investments, deposits and other assets Property and equipment Pension assets Deferred income tax Intangible assets Goodwill Total assets LIABILITIES Current Accounts payable and accrued liabilities Advance ticket sales Aeroplan and other deferred revenue Current portion of long-term debt and lease liabilities Total current liabilities Long-term debt and lease liabilities Aeroplan and other deferred revenue Pension and other benefit liabilities Maintenance provisions Other long-term liabilities - Deferred income tax Total liabilities SHAREHOLDERS' EQUITY | Share capital Contributed surplus Accumulated other comprehensive loss Deficit Total shareholders' equity Total liabilities and shareholders' equity $ $ 2,341 1,932 861 1,015 6,149 2,465 2,314 572 1,788 7,139 Note 5 Note 5 5 15,667 3,771 2,551 11,201 4,032 3,015 1,040 696 75 27,198 968 974 75 30,155 Note 4 $ $ Note 4 & 7 2,734 102 (38) (2,653) 145 30,300 2,150 98 (39) (494) 1,715 28,913 $ The accompanying notes are an integral part of the condensed consolidated financial statements CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS Three months ended September 30 Nine months ended September 30 2021 2020 2021 2020 $ (640) $ (685) $ (3,109) $ (3,486) Unaudited (Canadian dollars in millions) Comprehensive income (loss) Net loss for the period Other comprehensive income (loss), net of tax expense: Items that will not be reclassified to net income Remeasurements on employee benefit liabilities Remeasurements on equity investments Total comprehensive loss Note 6 220 365 950 444 1 (15) (435) $ (12) (332) $ (88) (3,130) $ (2,158) $ Share capital Contributed Accumulated surplus OCI Retained earnings (deficit) $ 3,507 (3,486) $ Total shareholders' equity $ 4,400 (3,486) 785 $ 83 Unaudited (Canadian dollars in millions) January 1, 2020 Net loss Remeasurements on employee benefit liabilities $ 25 - 444 444 | (88) (88) (3,042) (88) (3,130) 14 14 Remeasurements on equity investments Total comprehensive loss Share-based compensation Shares issued, net (Note 7) Shares purchased and cancelled under issuer bid September 30, 2020 558 558 (8) 1,335 (119) 346 (127) 1,715 $ $ 97 $ (63) $ $ $ 2,150 $ 98 $ (39) $ $ (494) (3,109) 1,715 (3,109) - - - - 950 950 January 1, 2021 Net loss Remeasurements on employee benefit liabilities Remeasurements on equity investments Total comprehensive loss Share-based compensation Shares issued, net (Note 7) September 30, 2021 1 1 1 (2,159) (2,158) 10 10 584 (6) 578 $ 2,734 $ 102 $ (38) $ ta (2,653) $ 145 September 30, December 31, 2021 2020 $ $ 5,220 3,482 8,702 3,658 3,843 7,501 92 744 79 106 644 41 108 134 125 254 8,671 9,859 1,095 11,735 3,206 37 1,095 3,273 30,300 833 12,137 2,840 25 1,134 3,273 28,913 $ $ Unaudited (Canadian dollars in millions) ASSETS Current Cash and cash equivalents Short-term investments Total cash, cash equivalents and short-term investments Restricted cash Accounts receivable Aircraft fuel inventory Spare parts and supplies inventory Prepaid expenses and other current assets Total current assets Investments, deposits and other assets Property and equipment Pension assets Deferred income tax Intangible assets Goodwill Total assets LIABILITIES Current Accounts payable and accrued liabilities Advance ticket sales Aeroplan and other deferred revenue Current portion of long-term debt and lease liabilities Total current liabilities Long-term debt and lease liabilities Aeroplan and other deferred revenue Pension and other benefit liabilities Maintenance provisions Other long-term liabilities - Deferred income tax Total liabilities SHAREHOLDERS' EQUITY | Share capital Contributed surplus Accumulated other comprehensive loss Deficit Total shareholders' equity Total liabilities and shareholders' equity $ $ 2,341 1,932 861 1,015 6,149 2,465 2,314 572 1,788 7,139 Note 5 Note 5 5 15,667 3,771 2,551 11,201 4,032 3,015 1,040 696 75 27,198 968 974 75 30,155 Note 4 $ $ Note 4 & 7 2,734 102 (38) (2,653) 145 30,300 2,150 98 (39) (494) 1,715 28,913 $ The accompanying notes are an integral part of the condensed consolidated financial statements