Potash Corporation-the worlds lagest potash producer-is a Canadian corporation based in Saskatoon, Saskatchewan. The following is information taken from its financial statements reported in \$US but prepared in accordance with IFRS.

a. How many shares are authorized at December 31, 2012?

b. How many shares are issued at December 31, 2012? At what average price were these shares issued as of December 31, 2012?

c. How many shares are issued under option plans at December 31, 2012? At what average price were these shares issued?

d. Does the company have any treasury stock? How do we know?

e. On January 30, 2013, the company's Board of Directors declared a quarterly dividend of \(\$ 0.28\) per share, payable to all shareholders of record on April 11, 2013. Assuming that the number of shares outstanding on April 11, 2013, is the same as on December 31, 2012, what dividends will the company pay?

f. Comprehensive income includes net income plus other comprehensive income. What was the company's comprehensive income for 2012? Why does it differ from net income for 2012 ?

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Equity Attributable to Common Shareholders Share Contributed (In millions of US dollars) Capital Surplus Balance December 31, 2011...... $1,483 $291 Net income.... Other comprehensive income (loss).. Dividends declared... Effect of share-based compensation including issuance of common shares...... Shares issued for dividend reinvestment plan.. Transfer of net actuarial loss on defined benefit plans..... Balance December 31, 2012.. 47 13 $1,543 8 $299 Accumulated Other Comprehensive Income Net loss on derivatives designated as cash flow hedges $(168) Net unrealized gain on available- for-sale investments $982 557 I $1,539 30 1 $(138) Net actuarial loss on defined benefit plans (62) 1 Other $2 - (4) 1 T $(2) Total Accumulated Other Comprehensive Retained Total Income Earnings Equity $816 62 - 521 I $1,399 $5,257 $7,847 2,079 2,079 521 (603) (603) 55 I 13 (62) $6,671 $9,912