Contact Information Bottom 3.6 Boundary of the report 1.5.2 20 3.7 State any specific limitations on the scope or 1.5.2 20 3.8 boundary of the report Appendix VII 152 3.9 Basis for reporting on joint ventures, subsidiaries, leased facilities, outsourced operations, and other entities that can significantly affect comparability from period to period and or between organizations.