3.6 Boundary of the report ◎ 1.5.2 11 3.7 State any specifi c limitations on the scope or boundary of the report ◎ 1.5.2 11 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.