10 INCOME TAXES RELATING TO COMPONENTS OF OTHER COMPREHENSIVE INCOME 09/30/2009 09/30/2008 Before Tax Net of Before Tax Net of tax expenses(-)/ tax tax expenses(-)/ tax kEUR amount benefits (+) amount amount benefits (+) amount Exchange differences on translation of foreign operations 465 -3,702 -3,237 -1,181 ­ -1,181 Changes in fair values of derivatives designated as hedges, recognized in equity 1,317 -453 864 -1,121 341 -780 Total 1,782 -4,155 -2,373 -2,302 341 -1,961 11 EARNINGS PER SHARE Earnings per share is calculated by dividing the result for the period attributable to share- holders of SAF-HOLLAND S.A. by the average number of shares outstanding. Earnings per share can be diluted by potential ordinary shares. Newly issued or repurchased shares are taken into account on a pro rata basis during the period in which they are in circulation. Ergebnis je Aktie 09/30/09 09/30/08 Result of the period kEUR -38,642 18,402 Weighted average number of shares outstanding thousands 20,702 19,003 Earnings per share EUR -1,87 0,97 No dilutive effects occurred during the period under review or in the comparison period for 2008. 12 INTEREST-BEARING LOANS AND BORROWINGS Non-current Current Total kEUR 09/30/2009 12/31/2008 09/30/2009 12/31/2008 09/30/2009 12/31/2008 Interest-bearing collateralized bank loans ­ ­ 299,125 305,869 299,125 305,869 Management and Board of Directors loans 1,261 ­ ­ ­ 1,261 ­ Bank overdrafts ­ ­ 4,628 4,539 4,628 4,539 Accrued interests 44 ­ 126 1,347 170 1,347 Other loans 4,500 ­ ­ 641 4,500 641 Total 5,805 ­ 303,879 312,396 309,684 312,396 33