3.6 Boundary of the report 215 3.7 Specifi c limitations on the scope or boundary of the report 215 3.8 Basis for reporting on joint ventures, subsidiaries, leased facilities, outsourced operations, and other entities that can signifi cantly affect comparability from period to period and/or between organizations 216 3.9 Data measurement techniques and the bases of calculations 133, 134, 216-217 3.10 Explanation of the effect of any re-statements of information provided in earlier reports, and the reasons for such re-statements.