5

In accordance with FAS 128, "Earnings per Share", the earnings per share amounts for fiscal year 1996 have been restated below.

1 U.S. DOLLARS 12-MOS DEC-31-1996 JAN-01-1996 DEC-31-1996 1 15,567,918 4,696,495 2,623,502 0 35,991,142 59,425,057 673,000 (404,904) 72,820,730 20,994,715 24,880,951 0 0 45,806 26,899,258 72,820,730 0 2,243,835 0 0 1,683,407 0 237,945 322,483 26,562 295,921 0 (148,433) 0 147,488 0.05 0.04