85 based on an average of $300,000,000 in debt at Shaw’s average cost of borrowing at 9% per annum for the year ended August 31, 1999. For comparative purposes, the financial statements of the Division are presented as at August 31, 1999 and for the years ended August 31, 1999 and 1998. The divisional financial statements are not necessarily indicative of the results of operations, cash flows or financial position had the Division operated as an indepen- dent entity as at or for the dates and periods presented.  The Company includes the following consolidated business entities and investments: Consolidated business entities –  Corus Radio Company Corus Premium Corporation YTV Canada, Inc. Treehouse TV 591987 B.C. Ltd. 591989 B.C. Ltd. 591991 B.C. Ltd. 591992 B.C. Ltd. Country Music Television (80% interest) DMX Partnership (80% interest) Digital ADventure Sound Products Ltd. United Broadcast Sales Limited Investments, at equity –  Telelatino Network Inc. (20% interest) TELETOON Canada Inc. (20% interest) Metromedia CMR Broadcasting Inc. (29.9% interest)  Balmur Corus Music (50% interest)