page 81 Bombardier Inc. Annual Report 2003-04 (SAB 101) of the United States Securities and Exchange Commission and providing general interpretive guidance on the application of  revenue recognition accounting principles. These recommendations are effective for the Corporation’s fiscal year beginning February 1, 2004. The Corporation is currently assessing the impact of the new recommendations  on the Corporation’s Consolidated Financial Statements. Also in December 2003, EIC 142 “Revenue Arrangements with Multiple Deliverables” was issued. EIC 142 addresses certain aspects of the accounting by a vendor for arrangements under which multiple revenue-generating activities will be performed. These recommen- dations are effective for the Corporation’s  fiscal year beginning February 1, 2004.  The Corporation is currently assessing the impact of the new recommendations on  the Corporation’s Consolidated Financial Statements. In December 2001, the AcSB issued AcG-13 “Hedging Relationships,” as amended. In  June 2002, EIC-128 “Accounting for Trading, Speculative or Non-Hedging Derivative Financial Instruments” was also issued. AcG-13 establishes the criteria for identification,  designation, documentation and effectiveness of hedging relationships for the purpose of applying hedge accounting. EIC-128 estab- lishes that a freestanding derivative financial instrument that gives rise to a financial asset or financial liability and is entered into for trading or speculative purposes, or that does not  qualify for hedge accounting under AcG-13, should be recognized on the balance sheet and measured at fair value, with changes in fair value recognized in current income. Both AcG-13 and EIC-128 will be effective for the fis- cal year beginning February 1, 2004, and the Corporation expects its hedging program to comply with the new requirements. Accordingly, the adoption of the new recom- mendations is not expected to have a material impact on the Corporation’s Consolidated Financial Statements. For new accounting recommendations that have been adopted by the Corporation in the fiscal year ended January 31, 2004, see note 1 to the Consolidated Financial Statements “Changes in accounting policies.” $^{(1)}$10 votes each, convertible at the option of the holder into one Class B Share (Subordinate Voting). $^{(2)}$Convertible at the option of the holder into one Class A Share (Multiple Voting) under certain conditions. See note 14 to the Consolidated Financial Statements. The table containing the quarterly information is shown at the end of this MD&A. March 30, 2004 Additional information relating to Bombardier, including the Corporation’s Annual Information Form,  can be found on SEDAR at www.sedar.com or on Bombardier’s Web site at www.bombardier.com. Quarterly information Share data Revenue arrangements  with multiple deliverables Hedging relationships AUTHORIZED AND ISSUED AS AT JANUARY 31, 2004: AUTHORIZED ISSUED Class A Shares (Multiple Voting) (1) 1,892,000,000 342,018,248 Class B Shares (Subordinate Voting) (2) 1,892,000,000 1,407,566,670 Series 2 Cumulative Redeemable Preferred Shares 12,000,000 2,597,907 Series 3 Cumulative Redeemable Preferred Shares 12,000,000 9,402,093 Series 4 Cumulative Redeemable Preferred Shares 9,400,000 9,400,000 Options issued and outstanding under share option plans as at February 29, 2004 43,872,861 SHARE OPTIONS: