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Some of the agreements specify a maximum potential exposure of $26 million, but many do not specify a maximum amount or limited period. No amount has been accrued in the consolidated balance sheet relating to this type of indemnification or guarantee at Decem- ber 31, 2004. 

## Note 27 : Reconciliation of Canadian GAAP to United States GAAP 

## Note 26 : Supplemental Disclosure for Statements of Cash Flows 

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We have prepared these consolidated financial statements according to Canadian GAAP. The tables below are a reconciliation of significant differences relating to the statement of operations and total shareholders’ equity reported according to Canadian GAAP and United States GAAP. 

Reconciliation of Net Earnings (Loss) 

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