the special-purpose financial statements as presented herein by the hotel section (including owner and hotel operations) do not include certain assets, liabilities, income and expenses pertaining to the company, since these financial statements are prepared and presented solely for the purpose of determining the status of the hotel section's operations, and are not intended to be a presentation in accordance with generally accepted accounting principles. therefore, the accompanying financial statements do not purport to present the financial positions and the results of operations of the company, tcc luxury hotels & resorts co., ltd., taken as a whole, but are merely presented for the specific-purpose of determining the status of the hotel section.