Summary of work performed Our assurance procedures included the following work but are not limited to: 3 Visits of different sites and offices for various areas in India, South Korea and Switzerland selected based on quantitative and qualitative criteria; 3 Testing the specified performance indicators on a sample basis for evidence supporting the Non-financial performance summary relative to completeness, accuracy, adequacy and consistency; 3 Reviewing the documentation supporting relevant data on a sample basis, including management and reporting structures and documentation; 3 Reviewing the management and reporting processes.