basis of accounting and restriction on distribution and use
without modifying our opinion, we draw attention to Note 2 to the Statement, which describes the basis of accounting, the statements are prepared in accordance with the provisions of the accounting procedure stated in the agreement. As a result, the statements may not be suitable for another purpose Our report is intended solely for the participants of the L21/48 joint venture and should not be distributed to or use by parties other than the participants of the L 21/48 joint venture