Its a currency issue, we raised C $ 81 Million to build a US $ 60 Million plant and at the time the two currencies were a lot closer to Par than they are now so we had a buffer of around $ 20 million to cover cost over runs which is no longer the case.
Guess we should have hedged the currencies or converted enough Canadian into US dollars to cover the US $ 60 Million at the time. Had we converted all $ 81 Million at that time we would still have about US $15 million whereas now we have US $ 0 Million.
Live and learn I guess.