counsel corporation management s discussion and analysis of results operations financial condition december 31 2002 all dollar amounts are in thousands us dollars except per share introduction the following is md&a for or company year ended its as at this based on consolidated statements prepared accordance with accounting principles generally accepted canada canadian gaap guidance institute public private real estate companies ciprec should be read conjunction notes thereto note 23 includes a reconciliation net loss to determined under united states restatement acceris communications partners division i link incorporated one subsidiaries commenced sale network service offering november ceased july 2003 revenue from was recorded an element telecommunication services
