BCE Inc., a well-known Canadian telecommunications and media company, has a December 31 year end. Access the company's 2014 annual report from the company website or from www.sedar.com.

Instructions
(a) What per share information has the company provided each year?
(b) What types of shares does the company have outstanding? What are the dividend rates required on these shares? Indicate the amount of dividends declared and the amount of cash required for dividend payments in 2014. Why might there be differences between the amount declared and the amount paid in the year?
(c) How were the net earnings needed for basic EPS determined and described for 2014 and 2013? Explain any adjustments.
(d) Reconcile the number of shares issued and outstanding in 2014 and 2013 to the number of weighted average shares used in the basic EPS calculations for each year in the financial statements. Explain what might cause any discrepancies found.
(e) Review the calculation of the diluted earnings per share for 2014 and 2013. What has caused the dilution impact? What has been excluded from the calculations and why?