e normal course Of Ovalness The reaktabon of assets and the satisfaction d lateen Si the normal comae of Innen are dependent on. among otter things, the Combined Entity's alerly to operate proftably. to generate cash flows from operations. and the Combined Entity s ab sty to pursue stamen financing arrangemerts to sup

ng-term loans approximate thee fair values as all the longterm bank loans carry variable interest rates which approximate rates currently offered by the Combined Entity's tautens for entre debt instruments of comparable matinees r. Rearatty issued accountbwr standards The Financial Accountrg Standards Board (*PASEO i