1.An additional paragraph reads as follows:

On October 15, 2009, the Company emerged from bankruptcy. As discussed in the notes the financial statements, the Company accounted for the reorganization using "Fresh accounting" and, as a result, the post-reorganization financial statements are not comparable to the pre-organization financial statements.

The paragraph likely is intended to:

a.Quality an opinion

b.Emphasize a matter

c.Report an inconsistency

d.Indicate a departure from PFRS