Respond to the following remarks: I just read in the financial pages that Whale company owns 60 percent of Minnow Inc.’s shares.Whale Company includes all of Minnow’s assets and liabilities and all of Minnow’s revenues and expenses in its consolidated financial statements. It seems to me that this is a misrepresentation. If Whale owns 60 percent of Minnow, then it should only reflect 60 percent of Minnow in its financial statements. LPO8