China $81 Billion Stimulus, page-13

You'd have to read both reports and understand the assumptions made. Most likely its based on differences on either forecast iron ore price, exchange rate, or both.

You need to understand that increased production by the majors has pushed AGO product out of the market based on price and (probably) iron grade. Its up to Atlas management to develop and implement a strategy to get market share back. Maybe one broker appreciates the proposed strategy better than the other, or is more skeptical.

Ask Ken.