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We have audited the accompanying balance sheets of X as of December 31, 2010 and 2009, and the related statements of income, changes in equity, and cash flows for the years then ended. Thesefinancial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on these financial statements based on our audits.

We conducted our audit inaccordance with auditing standards generally accepted in the United States of America as established by the American Institute of Certified Public Accountants. Those standards require that we plan andperform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes consideration of internal control over financial reporting as abasis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company's internal control over financialreporting, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates made by management, aswell as evaluating the overall financial statements presentation. We believe that our audit provide a reasonable basis for our opinion.

The accompanying financial statements, prepared for purposes ofconsolidation with X have been adjusted to conform to accounting principles generally accepted in the United States of America, and have been converted into U.S. dollars as discussed in Note 2 andshould not be used for any other purpose than consolidation with X.

In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Xas of December 31, 2010, and the results of its operations, and cash flows for the year then ended, in conformity with accounting principles generally accepted in the United States of America.