of the report. 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 organisations. 3.9 Data measurement techniques and the bases of calculations. 3.10 Explanation of the effect of any re-statements of information provided in earlier reports, and the reasons for such re-statement. 3.11 Signifi cant changes from previous reporting periods in the scope, boundary, or measurement methods applied in the report.