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## Condensed Consolidated Statement of Income 

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## Consolidated Statement of Comprehensive Income 

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(a) Net of income taxes of $81 ($178 in 2001, $153 in 2000). 

(b) Net of income taxes of $30 ($2 in 2001, $222 in 2000). 

(c) Net of income taxes of $59 ($41 in 2001, $30 in 2000). 

(1) Accumulated other comprehensive income is recorded as a separate component included in shareholders’ equity under United States GAAP. Canadian GAAP does not have other comprehen- sive income. 

The accumulated balances related to each component of other comprehensive income, net of tax, are as follows: 

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( d) Net of income taxes of nil ($9 in 2001). 

(e) Net of income taxes of $14 ($182 in 2001). 

(f) Net of income taxes of $9 ($16 in 2001). 

(i) Under United States GAAP, we have designated as available for sale securities all of our investment securities, other than invest- ment securities accounted for using the equity method. Available for sale securities are carried at fair value, with any unrealized gains or losses recorded in other comprehensive income. Under Canadian GAAP, investment securities are carried at cost or at am ortized cost. 

(ii) Under United States GAAP, derivatives designated as cash flow hedges are carried at fair value, with any unrealized gains or losses recorded in other comprehensive income, to the extent the hedge is effective. Under Canadian GAAP, derivatives designated as cash flow hedges are accounted for on the accrual basis, with gains or losses deferred and recorded in income on the same basis as the underlying hedged item. 

