consolidated financial statement

See note 15 to the 2007 annual consolidated financial statements.

These consolidated financial statements are the responsibility of the Company’s management.

Our consolidated financial statements can be found at the end of this press release.

The consolidated financial statements have been prepared on a going concern basis.

Our stock plans are described in note 9 to the 2007 annual consolidated financial statements.

The adoption of these standards has had no significant impact on our consolidated financial statements.

The filing provides consolidated financial statements for the full year of 2008.

No adjustment was required to the consolidated financial statements for this change in policy.

The gain or loss should be recognised in the consolidated financial statements.

The $1.5 million is recorded within other assets in our consolidated financial statements.

See Note 2 to the interim consolidated financial statements for further details.

• Why can’t we just send our consolidated financial statements?

We note that these costs are included on the consolidated financial statements under the forest products group companies.

This change did not have any material impact on the interim consolidated financial statements.

How should the associated company be treated in the parent's consolidated financial statements?

The adoption of this standard did not have a material impact on our consolidated financial statements.

The consolidated financial statements include the accounts of the Company and its subsidiary.

Third, it highlights some of the issues which we feel that the government should address in its future consolidated financial statements.

The parent company needs to issue consolidated financial statements at the end of the year to reflect this relationship.

From these costs, the government will be able to estimate its liability, if any, for the consolidated financial statements.

These costs are not included in the September 30, 2008 condensed consolidated financial statements.

The adoption of this accounting standard had no effect on the Company's consolidated financial statements.

Accompanying notes are an integral part of these consolidated financial statements.

A full description is contained in Note 4 of the notes to consolidated financial statements.

Our opinion deals only with the consolidated financial statements in Volume 1 of 2 that report.