text: **Foreign Currency Translation**
  We translate amounts denominated in foreign currencies into Canadian 
  dollars as follows: 
  (cid:129) monetary assets and monetary liabilities – at the exchange rate in 
  effect at the date of the consolidated statements of financial position 
  related 
  non-monetary 
  depreciation and amortization expenses – at the historical exchange 
  rates 
  *Deferred Share Unit (DSU) Plan*
  We record outstanding DSUs as liabilities, measuring the liabilities and 
  compensation costs based on the award’s fair value at the grant date. If 
  the award’s fair value changes after it has been granted and before the 
  settlement date, we record the resulting changes in our liability as a 
  charge to operating costs in the year that the change occurs. The 
  payment amount is established as of the exercise date. 
  (cid:129) non-monetary  assets,  liabilities  and 
  
  (cid:129) revenue and expenses other than depreciation and amortization – at 
  the average rate for the month when the transaction was recorded. 
  
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              [html]<thead><tr><td>Specification</td><td>contrib</td><td>Species</td><td>See no</td><td>Specificity</td><td>Secondary</td><td>Table</td><td>Table</td><td>Table</td><td>Table</td><td>Table</td><td>Table</td>
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