PERFORMING COMPILATION AND REVIEW ENGAGEMENTS, …

In the United States the Sarbanes Oxley Act 2002 required the Securities and Exchange Commission (SEC) to address non-GAAP disclosures. SEC Regulation G (SEC, 2003) requires that, when a non-GAAP measure is disclosed, the issuer must provide the directly comparable GAAP measure and a reconciliation of the non-GAAP and GAAP financial measures. ................
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