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Earnings Per Share | 12 Months Ended
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Apr. 30, 2011
Earnings Per Share |
Earnings Per Share | NOTE 3: EARNINGS PER SHARE Basic and diluted earnings per share is computed using the two-class method. The two-class method is an earnings allocation formula that determines net income per share for each class of common stock and participating security according to dividends declared and participation rights in undistributed earnings. Per share amounts are computed by dividing net income from continuing operations attributable to common shareholders by the weighted average shares outstanding during each period. The computations of basic and diluted earnings per share from continuing operations are as follows:
(in 000s, except per share amounts) |
Year Ended April 30, |  | 2011 |  |  | 2010 |  |  | 2009 |  |  |  |
Net income from continuing operations attributable to shareholders |  | $ | 419,405 |  |  | $ | 488,946 |  |  | $ | 513,055 |  |  |  |  |
Amounts allocated to participating securities (nonvested shares) |  |  | (1,085 | ) |  |  | (1,888 | ) |  |  | (2,042 | ) |  |  |  |
Net income from continuing operations attributable to common shareholders |  | $ | 418,320 |  |  | $ | 487,058 |  |  | $ | 511,013 |  |  |  |  |
Basic weighted average common shares |  |  | 309,230 |  |  |  | 332,283 |  |  |  | 332,787 |  |  |  |  |
Potential dilutive shares |  |  | 547 |  |  |  | 953 |  |  |  | 1,752 |  |  |  |  |
Dilutive weighted average common shares |  |  | 309,777 |  |  |  | 333,236 |  |  |  | 334,539 |  |  |  |  |
Earnings per share from continuing operations attributable to common shareholders: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Basic |  | $ | 1.35 |  |  | $ | 1.47 |  |  | $ | 1.53 |  |  |  |  |
Diluted |  |  | 1.35 |  |  |  | 1.46 |  |  |  | 1.53 |  |  |  |  |
Diluted earnings per share excludes the impact of shares of common stock issuable upon the lapse of certain restrictions or the exercise of options to purchase 12.8 million, 13.7 million and 15.7 million shares of stock for fiscal years 2011, 2010 and 2009, respectively, as the effect would be antidilutive.

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- Definition The entire disclosure for earnings per share. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6920599&loc=d3e1252-109256 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 55 -Paragraph 52 -URI http://asc.fasb.org/extlink&oid=6945512&loc=d3e4984-109258 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 128 -Paragraph 40 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6920599&loc=d3e1278-109256 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.21) -URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688 + Details
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