Earnings for the year ended December 31, 2006 are $35.3 million, compared with $15.2 million for the year ended December 31, 2005. The primary reason for the increase is a reduction in future tax rates substantively enacted during the second quarter. Future tax balances within the Fund are primarily a result of temporary differences between the accounting and tax basis of assets and liabilities purchased by the Fund upon inception. Over time, as these assets or liabilities are amortized, the temporary differences reverse. The rate used to calculate future taxes is the rate enacted when the temporary differences are expected to reverse. A reduction in future income tax rates causes a revaluation of future tax balances which results in future income tax recoveries within the Fund. Future tax rates were reduced by approximately 7% for the Saskatchewan System resulting in future tax recoveries of $14.0 million. The reduction in future tax rates for Alliance Canada was approximately 5% resulting in future tax recoveries of $2.7 million. In addition, earnings were positively impacted by growth in earnings in the Saskatchewan System as well as earnings from the addition of the Green Power operating segment in the fourth quarter of 2006.