Auditors' Report Financial Position Net Assets Operations Cash Flows Notes

Notes to Consolidated Financial Statements 1. Nature of Operations 2. Summary of Significant Accounting Policies 3. Inventory 4. Property, Plant and Equipment 5. Investments 6. Intangible Assets and Goodwill 7. Consolidated Statement of Cash Flows 8. Contingencies 9. Retirement Benefit Plans 10. Commitments 11. Financial Instruments and Risk Management 12. Comparative Consolidated Financial Statements © Copyright 2005 Canadian Standards Association. All rights reserved.