Common use of IFRS Clause in Contracts

IFRS. The IFRS Financial Information has been prepared in accordance with accounting policies based on IFRS as in effect (including interpretations thereof) at March 31, 2004 (stable platform) in all material respects (using various transitional provisions as disclosed under "Changes in Accounting Policies" in the 2004 Comparable IFRS Financial Information 6-K), including the principles relating to first time adoption of IFRS set out in, and permitted by, IFRS 1. With the exception of IFRS No. 4 (Insurance Contracts), International Accounting Standard ("IAS") No. 32 (Financial Instruments: Disclosure and Presentation) and IAS No. 39 (Financial Instruments: Recognition and Measurement), which were implemented starting January 1, 2005, financial information included in the IFRS Interim 6-Ks has been prepared on a basis consistent with the IFRS financial information included in the 2004 Comparable IFRS Financial Information.

IFRS. The IFRS Financial Information has been prepared in accordance with accounting policies based on IFRS as in effect (including interpretations thereof) at March 31, 2004 (stable platform) in all material respects (using various transitional provisions as disclosed under "Changes in Accounting Policies" in the 2004 Comparable IFRS Financial Information 6-KInformation), including the principles relating to first time adoption of IFRS set out in, and permitted by, IFRS 1. With the exception of IFRS No. 4 (Insurance Contracts), International Accounting Standard ("IAS") No. 32 (Financial Instruments: Disclosure and Presentation) and IAS No. 39 (Financial Instruments: Recognition and Measurement), which were implemented starting January 1, 2005, financial information included in the IFRS Interim 6-Ks K has been prepared on a basis consistent with the IFRS financial information included in the 2004 Comparable IFRS Financial Information.