/A indicator does not apply 3.9 Data measurement techniques and the bases of calculations, including assumptions and techniques underlying estimations applied to the compilation of the indicators and other information in the report 32 3.10 Explanation of the effect of any re-statements of information provided in earlier reports, and the reasons for such re-statement (e.g., mergers/ acquisitions, change of base years/periods, nature of business, measurement methods) 13, 14 3.11 Signifi cant changes from previous reporting periods in the scope, boundary, or measurement methods applied in the report 13 GRI Content Index 3.12 Table identifying the page numbers or web links where the content of each section of the report can be found 108-112 Assurance 3.13 Policy and current practice with regard to the external assurance for the report.