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<P style="MARGIN: 0in 0in 0pt" class=MsoNoSpacing><SPAN
style="FONT-SIZE: 14pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin"><FONT
face=Calibri>What is the difference between<o:p></o:p></FONT></SPAN></P>
<P style="MARGIN: 0in 0in 0pt" class=MsoNoSpacing><FONT face=Calibri><SPAN
style="FONT-SIZE: 14pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: 'Times New Roman'">Gross
calorific value (dry fuel)</SPAN><SPAN
style="FONT-SIZE: 14pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin"><o:p></o:p></SPAN></FONT></P>
<P style="MARGIN: 0in 0in 0pt" class=MsoNoSpacing><SPAN
style="FONT-SIZE: 14pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: 'Times New Roman'"><FONT
face=Calibri>and<o:p></o:p></FONT></SPAN></P>
<P style="MARGIN: 0in 0in 0pt" class=MsoNoSpacing><SPAN
style="FONT-SIZE: 14pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: 'Times New Roman'"><FONT
face=Calibri>Net calorific value (dry fuel)<o:p></o:p></FONT></SPAN></P>
<P style="MARGIN: 0in 0in 0pt" class=MsoNoSpacing><SPAN
style="FONT-SIZE: 14pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: 'Times New Roman'"><FONT
face=Calibri>Used in the WBT spreadsheets?</FONT></SPAN></P>
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style="FONT-SIZE: 14pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: 'Times New Roman'"><FONT
face=Calibri>Lanny<o:p></o:p></FONT></SPAN></P></DIV></BODY></HTML>