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Years ended December 31, 2011 and 2010 (In thousands of Canadian dollars, except share and per share information) 

## Reconciliation of net income for the year ended December 31, 2010 

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## Reconciliation of comprehensive income for the year ended December 31, 2010 

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## Material adjustments to the statement of cash flows for 2010 

Consistent with the Company’s accounting policy choice under IAS 7, Statement of Cash Flows , dividends received of $330 have been classified as investing activities. Interest paid and income taxes paid have moved into the body of the Statement of Cash Flows, whereas they were previously disclosed as supplementary information. There are no other material differences between the statement of cash flows presented under IFRS and the statement of cash flows presented under previous Canadian GAAP. 

