In respect of “underlying” earnings our work will be restricted to assisting you in the identification and documentation of items which may be “non-recurring” or “exceptional” or otherwise unrepresentative of the trend in earnings using criteria established by you. Because there is no authoritative literature or common standard with respect to the calculation of “underlying” earnings, there is no basis to state whether all appropriate and comparable adjustments have been made. In addition, while the adjustments may indeed relate to items which are “non-recurring” or “exceptional” or otherwise unrepresentative of the trend, it is possible that earnings for future periods may be affected by such items, which may be different from the historical items.