2007 Annual Report - Sun Life Financial

Notes to the Financial Statements
As of and for the years ended December 31, 2007 and 2006
Investments in fixed-income securities consist of investments in treasury notes, special savings and
corporate loans.
16. OthER INCOME
BOND FUND
Other income represents pre-termination fees paid by a corporate borrower during the year.
MONEy MARKEt FUND
Other income represents service charge equivalent to 0.25% of total redemptions redeemed by the
shareholders within the seven (7) days holding period.
17. EARNINGS PER ShARE
The calculation of the basic earnings per share is based on the following data:
54 Prosperity Funds
Bond Fund Balanced Fund Phil. Equity Fund
2007 2006 2007 2006 2007 2006
Philippine Peso Philippine Peso Philippine Peso Philippine Peso Philippine Peso Philippine Peso
Change in net assets
attributable to shareholders
Weighted average number
of ordinary shares for the
purpose of basic earnings
P81,384,544 P587,893,930 P837,414,498 P394,770,544 P250,366,694 P204,581,954
per share 2,195,829,496 3,109,785,170 3,446,414,350 775,779,978 1,173,047,174 355,094,914
Basic earnings per share P0.04 P0.19 P0.24 P0.51 P0.21 P0.58
Dollar Advantage Fund Money Market Fund
2007 2006 2007 2006
US Dollar US Dollar Philippine Peso Philippine Peso
Change in net assets attributable to shareholders $1,017,456 $1,540,137 P11,239,150 P10,673,143
Weighted average number of ordinary shares for the
purpose of basic earnings per share 11,527,900 6,129,511 480,147,764 272,985,282
Basic earnings per share $ 0.09 $ 0.25 P0.02 P0.04
Dollar Abundance Fund GS Fund
2007 2006 2007 2006
US Dollar US Dollar Philippine Peso Philippine Peso
Change in net assets attributable to shareholders $76,095 $216,979 P3,227,180 P7,792,479
Weighted average number of ordinary shares for the
purpose of basic earnings per share 1,476,966 1,104,586 86,596,884 60,860,528
Basic earnings per share $0.05 $0.20 P0.04 P0.13
As of December 31, 2007 and 2006, the Companies have no dilutive potential ordinary shares.