The revisions show increases in BCFPI's net losses from $56.8 million to $59.4 million for the three months ended March 31, 2004, and from $38.1 million to $47.4 million for the three months ended June 30, 2004. BCFPI recently reported net income of $31.5 million for the three months ended September 30, 2004.

BCFPI's corrections have no impact on the financial statements of its ultimate parent company, Bowater Incorporated.

All amounts are in Canadian dollars.