In our report dated 10 March 2010 we ewpressed an opinion that the 2009 financial statement did not fairly present the balance sheet related statements of earnings and changes in shareholder equity in conformity with generally accepted accounting principles because of a departure in such principle the company carried its land and co nstruction in progress i nclusively with the borrowing costs incurred as a cost of the whole remining project rather than as an expense in the earnings statements as described in note 5 company has changed its accounting method for the this item and restated 2009 financial statements to exclede a portion of forrowing cost amounting to