GUIDELINE Solacive US Large Cap CAD Index (CA NTR) Version 1.0 daed December 15 h, 2017
Conens Inroducion 1 Index specificaions 1.1 Shor name and ISIN 1.2 Iniial value 1.3 Disribuion 1.4 Prices and calculaion frequency 1.5 Weighing 1.6 Decision-making bodies 1.7 Publicaion 1.8 Hisorical daa 1.9 Licensing 2 Composiion of he Index 2.1 Selecion of he index componens 2.2 Ordinary adjusmen 2.3 Exraordinary adjusmen 3 Calculaion of he Index 3.1 Index formula 3.2 Precision 3.3 Adjusmens 3.4 Dividends and oher disribuions 3.5 Corporae acions 3.6 Calculaion of he Index in he even of a marke disrupion 4 Definiions 5 Appendix 5.1 Conac daa 5.2 Calculaion of he Index change in calculaion mehod This documen conains he underlying principles and regulaions regarding he srucure and he operaing of he Solacive US Large Cap CAD Index (CA NTR) ("he Index"). Solacive AG shall make every effor o implemen regulaions. Solacive AG does no offer any explici or aci guaranee or assurance, neiher peraining o he resuls from he use of he Index nor he Index values a any cerain poin in ime nor in any oher respec. The Index is merely calculaed and published by Solacive AG and i srives o he bes of is abiliy o ensure he correcness of he calculaion. There is no obligaion for Solacive AG irrespecive of possible obligaions o issuers o advise hird paries, including invesors and/or financial inermediaries, of any errors in he Index. The publicaion of he Index by Solacive AG is no recommendaion for capial invesmen and does no conain any assurance or opinion of Solacive AG regarding a possible invesmen in a financial insrumen based on his Index. 2
Inroducion This documen is o be used as a guideline wih regard o he composiion, calculaion and managemen of he Index. Any changes made o he guideline are iniiaed by he Commiee specified in secion 1.6 of his documen. The Index is calculaed and published by Solacive AG. The name Solacive is copyrighed. 1 Index specificaions The Index is calculaed and disribued by Solacive AG. The Index aims o rack he Large Cap segmen of he US sock marke and is seleced and weighed according o Free Floa Marke Capializaion. The Index is adjused semi-annually in May and November. IPOs can be included addiionally on a quarerly basis in case hey mee all crieria oulined in he relevan secions of his documen. Specifically, he objecives of he Index are: provide a benchmark for he Large Cap size segmens of he US sock marke. serve as a saring universe for smar bea Index ha assign sock specific facors based on a benchmark index. index analyics wih regard o he evoluion of secors and aggregaed figures such as dividends, sock buybacks, earnings per share, among ohers. The Index is a ne oal reurn index, dividend income is adjused for wihholding ax raes ha are applicable o a Canadian invesor. The Index is published in CAD. 1.1 Shor name and ISIN The Index is disribued under he following idenifiers: Name ISIN WKN Characerisic Reuers Bloomberg Solacive US Large Cap CAD Index (CA NTR) DE000SLA5AL9 SLA5AL NTR.SOUSLCCC SOUSLCCC 1.2 Iniial value The Index is launched wih a level of 1000 a he close on he sar dae, May 6 h, 1999. 1.3 Disribuion The Index is published via he price markeing services of Boerse Sugar AG and are disribued o all affiliaed vendors. Each vendor decides on an individual basis as o wheher he will disribue/display he Index via his informaion sysems. 3
1.4 Prices and calculaion frequency The price of he Index is calculaed on each Business Day based on he prices on he relevan Primary Exchange in he US on which he Index Componens are lised. The mos recen prices of all Index Componens are used. Should here be no price available on Reuers for any Business Day, he mos recen price on Reuers for he preceding Business Day is used in he index calculaion. The Index is calculaed every Business Day from 9:30am o 16:30pm, EST. In he even ha daa canno be provided o Reuers or o he pricing services of Boerse Sugar AG he Index canno be disribued. Any incorrec calculaion is adjused on a rerospecive basis. 1.5 Weighing On each Selecion Day, he new Index Componens of he Index are weighed according o Free-Floa Marke Capializaion. The relevan Floa Shares ousanding as of he Selecion Day are used and are implemened as of close on he Adjusmen Day. The Shares are adjused for corporae acions beween Selecion Day and Adjusmen Day. This only relaes o corporae acions ha have a direc impac on he price and shares (i.e. sock splis, sock dividends, righs issues). The number of Floa Shares is sourced from a daa provider ha is chosen by he Index Calculaor and migh change over ime. 1.6 Decision-making bodies A Commiee composed of saff from Solacive is responsible for decisions regarding he composiion of he Index as well as any amendmens o he rules (in his documen referred o as he Index Commiee ). The fuure composiion of he Index is deermined by he Commiee on he Selecion Days according o he procedure oulined in 2.1 of his documen, applicable o all socks ha mee he crieria oulined in chaper 4 of his documen. The Commiee shall also decide abou he fuure composiion of he Index if any Exraordinary Evens occur and he implemenaion of any necessary adjusmens. Members of he Commiee can recommend changes o he guideline and submi hem o he Commiee for approval. 1.7 Publicaion All specificaions and informaion relevan for calculaing he Index are made available on he hp://www.solacive.de web page and sub-pages. 1.8 Hisorical daa Hisorical daa will be mainained from he iniial Publicaion Dae of he Index on January 2 nd 2018. 4
Simulaed performance daa prior o he Publicaion Dae is based on he assumpion ha all socks hisorically included in he Index were U.S. incorporaed. The hisorical daa does no include a separae review of muliple share lines as of he Index Selecion Day. In addiion: Due o lack of reliable Free Floa Marke Capializaion daa, he hisorical selecions and index weighs unil and including July 2003 have been done according o Full Marke Capializaion. 1.9 Licensing Licences o use he Index as he underlying for invesmen producs issued by sock exchanges, banks, financial services providers and invesmen houses or for benchmark usage are graned by Solacive AG. 5
2 Composiion of he Index 2.1 Selecion of he Index Componens The iniial composiion of he Index as well as any ongoing adjusmen is based on he following rules: On he Selecion Days, he Index Commiee defines he eligible Universe according o he rules oulined in chaper 4. All companies in he Saring Universe are ranked according o Free Floa Marke Capializaion in descending order. The saring composiion effecive close May 6h 2015 is seleced according o he following rules (based on daa as of close April 22 nd 2015) and subjec o fulfilling all crieria as oulined in chaper 4 of his documen as of close April 22 nd 2015: The 500 larges companies are added o he Index (in case more han one share line of a company fulfill all crieria oulined in chaper 4, boh are included). For any fuure Selecions he following buffer rules apply: a company currenly in he Index is only excluded if he Floa Marke Capializaion of he company is lower han he Floa Marke Capializaion of he company ranked 525 a any Selecion Day (every share line is reviewed separaely). a company currenly no included in he Index is only included if he Floa Marke Capializaion of he company is higher han he Floa Marke Capializaion of he company ranked 475 a any Selecion Day (every share line is reviewed separaely). 2.2 Ordinary adjusmen The composiion of he Index is adjused a he close of he 1s Wednesday in May and November. The composiion of he Index is reviewed on he Selecion Day and necessary changes are announced. The firs ordinary adjusmen will be made in November 2015 based on he Trading Prices of he Index Componens on he Adjusmen Day. In addiion o he semi-annual Adjusmen Days, here is a semi-annual IPO Review Dae, where poenial IPOs are evaluaed for inclusion on he IPO Adjusmen Day. In order o be eligible for he Index, he IPO mus fulfill he crieria oulined in chaper 4 as well as he buffer rules oulined in secion 2.1 The changes will be implemened as of close of he IPO Review Adjusmen Day. The weigh of he oher index componens will be reduced proporionally according o heir Floa Marke Capializaion. The Floa Marke Capializaion daa is updaed a he IPO Review Dae (including new Floa Shares). Tha approach leads o a new weighing even absen any eligible IPO. The oher crieria oulined in Chaper 4 are only reviewed semi-annually a he respecive Selecion Days. Solacive AG shall publish any changes made o he Index composiion wih sufficien noice before he Adjusmen Day publicly available on he Solacive webpage. 2.3 Exraordinary adjusmen If a company included in he Index is removed from he Index beween wo ordinary Adjusmen Days due o an Exraordinary Even, he weigh of he sock will be redisribued amongs he remaining index members. This is announced by Solacive AG afer he decision has been made on is webpage. The Index is adjused wih wo days noice if possible. Oher poenial exraordinary adjusmens migh occur. The following able provides guidance on he reamen ha will be applied following M&A aciviy. Addiional corporae acions causing Exraordinary Evens are covered in chaper 4 of his documen. For all exraordinary corporae acions no covered wihin his documen, he Index Commiee will announce he specific reamen on he Solacive webpage. 6
Even Adjusmen Adjusmen Treamen Acquisiion (only Targe Company is in he Index) Yes If he acquired consiuen is delised, he sock is removed and he proceeds are reinvesed proporionally (based on he curren weigh) among he oher consiuens. This is independen as o wheher he ransacion has been paid for using cash, sock or a combinaion of boh. Acquisiion or Merger (boh Acquirer and Targe Company are in he Index) Yes If he acquired consiuen is delised, he sock is removed and he cash received in he ransacion is proporionally disribued o he remaining index componens. In case he ransacion is financed enirely or parly wih new shares, hen he shares of he acquirer in he index are increased accordingly, leading o an increased Marke Capializaion and weigh wihin he index. Spin Off Yes The spun off company is added o he index on he ex dae according o he erms of he spin off. A he nex ordinary semi-annual rebalancing, he eligibiliy of he company is reviewed according o he crieria oulined in his mehodology. 3 Calculaion of he Index 3.1 Index formula The Index Value on any Business Day is calculaed in accordance wih he following formula for all socks i: Index n p * f * x i 1 D wih: x i, p i, f i, D = Number of Index Shares of he Index Componen i on Trading Day = Price of Index Componen i on Trading Day = Foreign exchange rae o conver he Price of Index Componen i on Trading Day ino he Index Currency = Divisor on Business Day The iniial Divisor on he Sar Dae is calculaed according o he following formula (in case he Index Level a he Sar Dae is se o 100): 7
D n ( p * f * x i, i, i, i1 Iniial Index Level ) Afer he close of rading on each Adjusmen Day he new Divisor is calculaed as follows: D n ( pi, * f * x ) i +1 1 Index This Divisor is valid saring he immediaely following Business Day. 3.2 Precision The value of he Index will be rounded o 4 decimal places. The Number of Index Shares of he Index Componens will be rounded o inegers. Divisors will be rounded o six decimal places. 3.3 Adjusmens The Index is adjused for sysemaic changes in prices due o Corporae Acions as soon as hese become effecive. This requires he new Number of Index Shares of he affeced Index Componen and he Divisor o be calculaed on an ex-ane basis, i.e. based on close prices of he index componens as of close prior o he respecive ex dae. The Index is adjused for disribuions, capial increases and sock splis. This procedure ensures ha he firs ex quoe can be properly refleced in he calculaion of he Index. This ex-ane procedure assumes he general accepance of he Index calculaion formula as well as open access o he parameer values used. The calculaion parameers are provided by he Index Calculaor. 3.4 Dividends and oher disribuions Regular Cash Disribuions and Special disribuions are included in he ne oal reurn Index. Disribuions cause an adjusmen of he Divisor. The new Divisor is calculaed as follows: 8
D 1 D n i 1 ( p * f n i 1 * x ( p i, ) ( y * f * x * g i, ) * x ) wih p i, f i, x i, y i, g i, D D 1 = Price of Index Componen i on Trading Day = Foreign exchange rae o conver he Price of Index Componen i on Trading Day ino he Index Currency = Number of Index Shares of he Index Componen i on Trading Day = Disribuion of Index Componen i wih ex dae +1 muliplied by he Dividend Correcion Facor = Foreign exchange rae o conver he amoun of he disribuion of Index Componen i on Trading Day ino he Index Currency = Divisor on Trading Day = Divisor on Trading Day +1 3.5 Corporae acions 3.5.1 Principles Following he announcemen by an issuer of Index Componens of he erms and condiions of a corporae acion, he Index Calculaor deermines wheher such corporae acion has a diluive, concenraive or similar effec on he price of he respecive Index Componen. If his should be he case, he Index Calculaor shall make he necessary adjusmens ha are deemed appropriae in order o ake ino accoun he diluive, concenraive or similar effec and shall deermine he dae on which his adjusmen shall come ino effec. 3.5.2 Capial increases In he case of capial increases wih ex dae +1 he Index is adjused as follows: x x *(1 1 B ) x+1 = Number of Index Shares of Index Componen i on Trading Day +1 x B = Number of Index Shares of Index Componen i on Trading Day = Shares received for every share held 9
p 1 p s * B 1 B wih: p = Price of Index Componen i on Trading Day p+1 = Hypoheical Price of Index Componen i on Trading Day +1 s = Subscripion Price in he Index Componen currency D 1 D n ( p * f * x ) n ( i, i1 i 1 n i 1 p ( p 1 * f * f i, i, * x * x i,+1 ) ) ( p i, * f * x i, ) wih p i, f i, x i, p i, 1 x i, 1 D D 1 = Price of Index Componen i on Trading Day = Foreign exchange rae o conver he Price of Index Componen i on Trading Day ino he Index Currency = Number of Index Shares of he Index Componen i on Trading Day = Hypoheical price of Index Componen i on Trading Day +1 = Number of Index Shares of he Index Componen i on Trading Day +1 = Divisor on Trading Day = Divisor on Trading Day +1 3.5.3 Share splis In he case of share splis wih ex dae on Trading Day +1 i is assumed ha he prices change in raio of he erms of he spli. The new Number of Index Shares is calculaed as follows: x i, 1 x * B x = Number of Index Shares of he affeced Index Componen on Trading Day x+1 = Number of Index Shares of he affeced Index Componen on Trading Day +1 B = Shares afer he share spli for every share held before he spli 3.5.4 Sock disribuions 10
In he case of sock disribuions wih ex dae on Trading Day +1 i is assumed ha he prices change according o he erms of he disribuion. The new Number of Index Shares is calculaed as follows: x x *(1 1 B ) x = Number of Index Shares of he affeced Index Componen on Trading Day x+1 = Number of Index Shares of he affeced Index Componen on Trading Day +1 B = Shares received for every share held 3.6 Calculaion of he Index in he even of a Marke Disrupion Even The Index is no calculaed in he even of a Marke Disrupion Even or Force Majeure Even. If he Marke Disrupion Even or Force Majeure Even coninues over a period of eigh Trading Days, hen he Commiee will deermine he necessary acion (including bu no limied o aking ino accoun he marke condiions prevailing a his poin in ime, he las quoed Trading Price for each of he Index Componens as well as any oher condiions ha i deems relevan for calculaing he Index value) such ha he affeced securiies resuling from he Marke Disrupion Even are no longer causing such disrupion o occur. 11
4. Definiions Index Universe in respec of a Selecion Day are all companies ha fulfill every of he following crieria: 1. Incorporaed in one of he following counries: Bermuda, Briish Virgin Islands, Cayman Islands, Curacao, Guernsey, Ireland, Isle of Man, Liberia, Luxemburg, Marshall Islands, Neherlands, Panama, Swizerland, Unied Kingdom, Unied Saes This crierion is only reviewed a he ordinary Selecion Days. The lis of counries can be updaed by he Index Commiee wih sufficien noice o he public. 2. Domiciled in one of he following counries: Bermuda, Cayman Islands, Curacao, Hong Kong, Ireland, Luxemburg, Neherlands, Swizerland, Unied Kingdom, Unied Saes, Virgin Islands This crierion is only reviewed a he ordinary Selecion Days. The lis of counries can be updaed by he Index Commiee wih sufficien noice o he public. 3. Counry of Risk: Unied Saes This crierion is only reviewed a he ordinary Selecion Days. 4. Average daily Value raded over he 6 monhs (ADV) unil and including he Selecion Day of a leas 100,000 USD measured using composie average daily value raded over all exchanges in he US. Companies ha do no have a 6 monhs hisory (Spin Offs, IPOs) need o fulfil he requiremen for he period of ime hey raded on an exchange. However, every poenial inclusion as of he IPO Adjusmen Day or ordinary Adjusmen Day needs o have a leas a hisory of 10 Trading Days as of he IPO Review Day and / or he ordinary Selecion Day. 5. Only Common Socks and REITs are eligible for index inclusion. 6. Primary Lising on a regulaed Sock Exchange in he Unied Saes. 7. In case a company has muliple share lines, a raio will be calculaed ha divides he 6 monhs ADV of every share class by he mos liquid share class (in erms of 6 monhs ADV) of he respecive company. Only share lines whose raio exceeds 75% are eligible for he Universe. 8. No official Delising Dae has been announced as of he Selecion Day. Index Componen is each share currenly included in he Index. Number of Shares is in respec of an Index Componen and any given Business Day he number of shares included in he Index. As of he semi-annual Adjusmen Days, he Number of shares equal he Floa Shares ousanding for any sock as of he preceding Selecion Day - adjused for any corporae acions beween Selecion Day and Adjusmen Day. This only relaes o corporae acions ha have a direc impac on he price and shares (i.e. sock splis, sock dividends, righs issues). The number of Floa Shares is sourced from a daa provider ha is chosen by he Index Calculaor. Percenage Weigh of an Index Componen on any given day can be calculaed according o he following formula: (Trading Price in Index Currency day () * Number of Shares day () * 1/Divisor day ()) / Index value day ()). Dividend Correcion Facor is calculaed as 1 minus he applicable wihholding ax rae and/or oher applicable ax rae currenly prevalen in he respecive counry from he perspecive of a Canadian invesor. 12
In paricular an Exraordinary Even is - a Merger - a Takeover bid - a delising - he Naionalisaion of a company - Insolvency. The Trading Price for his Index Componen on he day he even came ino effec is he las available marke price for his Index Componen quoed on he Exchange on he day he even came ino effec (or, if a marke price is no available for he day he even came ino effec, he las available marke price quoed on he Exchange on a day specified as appropriae by he Index Calculaor). In he even an Index Componen announces insolvency, he Index Componen shall remain in he Index unil he nex Adjusmen Day as long as a marke price for he affeced Index Componen is available on a Business Day. If a marke price is no available on a Business Day he Trading Price for his Index Componen is se o zero and removed from he index wih he index weigh being redisribued proporionally. The Commiee may also decide o eliminae he respecive Index Componen a an earlier poin in ime prior o he nex Adjusmen Day. The procedure in his case is idenical o an eliminaion due o an Exraordinary Even. An Index Componen is delised if he Exchange announces pursuan o he Exchange regulaions ha he lising of, he rading in or he issuing of public quoes on he Index Componen a he Exchange has ceased immediaely or will cease a a laer dae, for whaever reason (provided delising is no because of a Merger or a Takeover bid), and he Index Componen is no immediaely lised, raded or quoed again on an exchange, rading or lising sysem, accepable o he Index Calculaor. Insolvency occurs wih regard o an Index Componen if (A) all shares of he respecive issuer mus be ransferred o a rusee, liquidaor, insolvency adminisraor or a similar public officer as resul of a volunary or compulsory liquidaion, insolvency or winding-up proceedings or comparable proceedings affecing he issuer of he Index Componens or (B) he holders of he shares of his issuer are legally enjoined from ransferring he shares. A Takeover bid is a bid o acquire, an exchange offer or any oher offer or ac of a legal person ha resuls in he relaed legal person acquiring as par of an exchange or oherwise more han 10% and less han 100% of he voing shares in circulaion from he issuer of he Index Componen or he righ o acquire hese shares, as deermined by he Index Calculaor based on noices submied o public or self-regulaory auhoriies or oher informaion considered by he Index Calculaor o be relevan. Wih regard o an Index Componen a Merger is (i) (ii) (iii) (iv) a change in he securiy class or a conversion of his share class ha resuls in a ransfer or an ulimae definie obligaion o ransfer all he shares in circulaion o anoher legal person, a merger (eiher by acquisiion or hrough forming a new srucure) or a binding obligaion on he par of he issuer o exchange shares wih anoher legal person (excep in a merger or share exchange under which he issuer of his Index Componen is he acquiring or remaining company and which does no involve a change in securiy class or a conversion of all he shares in circulaion), a akeover offer, exchange offer, oher offer or anoher ac of a legal person for he purposes of acquiring or oherwise obaining from he issuer 100% of he shares issued ha enails a ransfer or he irrevocable obligaion o ransfer all shares (wih he excepion of shares which are held and conrolled by he legal person), or a merger (eiher by acquisiion or hrough forming a new srucure) or a binding obligaion on he par of he issuer of he share or is subsidiaries o exchange shares wih anoher legal person, whereby he issuer of he share is he acquiring or remaining company and i does no involve a change in he class or a conversion of he all shares issued, bu he shares in circulaion direcly prior o such an even (excep for shares held and conrolled by he legal person) represen in oal less han 50% of he shares in circulaion direcly subsequen o such an even. The Merger Dae is he dae on which a Merger is concluded or he dae specified by he Index Calculaor if such a dae canno be deermined under he law applicable o he Merger. 13
Naionalisaion is a process whereby all shares or he majoriy of he asses of he issuer of he shares are naionalised or are expropriaed or oherwise mus be ransferred o public bodies, auhoriies or insiuions. Exchange refers o he primary exchange of any index componen. The Trading Prices of he primary exchange are used o calculae he Index. The Commiee may decide o declare a differen sock exchange he Exchange for rading reasons, even if he company is only lised here via a Sock Subsiue. "IPO Review Day" is 10 Business Days before he IPO Adjusmen Day. As of he IPO Review Dae, he IPO needs o have been raded for a leas 10 Business Days before i is eligible for index inclusion a he IPO Adjusmen Day. "IPO Adjusmen Day" is he 1s Wednesday of February and Augus. In case ha day is no a Business Day he Adjusmen Day will be he following Business Day. Publicaion Dae is January 2 nd 2018. Sock Subsiue includes in paricular American Deposiory Receips (ADR) and Global Deposiory Receips (GDR). Wih regard o an Index componen (subjec o he provisions given above under Exraordinary Evens ) he Trading Price in respec of a Trading Day is he closing price on his Trading Day deermined in accordance wih he Exchange regulaions. If he Exchange has no closing price for an Index Componen, he Index Calculaor shall deermine he Trading Price and he ime of he quoe for he share in quesion in a manner ha appears reasonable o him. A Trading Day is in relaion o he Index or an Index Componen a Trading Day on he Exchange (or a day ha would have been such a day if a marke disrupion had no occurred), excluding days on which rading may be ceased prior o he normal Exchange closing ime. The Index Calculaor is ulimaely responsible as o wheher a cerain day is a Trading Day wih regard o he Index or an Index Componen or in any oher connecion relaing o his documen. A Business Day is any day where he New York Sock Exchange and/or NASDAQ are open for rading. The Index Calculaor is Solacive AG or any oher appropriaely appoined successor in his funcion. The Index Currency is CAD. Free Floa Marke Capializaion is wih regard o each of he companies in he Index on a Selecion Day he share class specific Free Floa Marke Capializaion for any share class ha mees he crieria as oulined in chaper 4. I is calculaed as he muliplicaion of he Shares Ousanding in Free Floa (as sourced from daa vendors) muliplied wih he closing price of he share class as of he respecive Selecion Day. Dividend Correcion Facor is calculaed as 1 minus he applicable wihholding ax rae and/or oher applicable ax rae currenly prevalen in he respecive counry from he perspecive of a Canadian invesor. Adjusmen Day is he close of he firs Wednesday in May and November ha is also a Business Day according o he definiion in his documen. In case ha day is no a Business Day he Adjusmen Day will be he following Business Day. 14
Selecion Day is he Business Day 10 Business Days before he Adjusmen Day. Any IPO eligible for inclusion as of he ordinary Selecion Days needs o have been raded for a leas 10 Business Days. "Marke Disrupion Evens" relae o all evens causing a hal o regular pricing for any of he index componens or he marke in general. 15
5 Appendix 5.1 Conac daa Informaion regarding he Index Solacive AG Guiollesr. 54 60325 Frankfur am Main Phone: +49 (0) 69 719 160 22 FAX: +49 (0) 69 719 160 25 E-Mail: epd@solacive.com 5.2 Calculaion of he Index change in calculaion mehod The applicaion by he Index Calculaor of he mehod described in his documen is final and binding. The Index Calculaor shall apply he mehod described above for he composiion and calculaion of he Index Series. However i canno be excluded ha he marke environmen, supervisory, legal, financial or ax reasons may require changes o be made o his mehod. The Index Calculaor may also make changes o he erms and condiions of he Index and he mehod applied o calculae he Index, which he deems o be necessary and desirable in order o preven obvious or demonsrable error or o remedy, correc or supplemen incorrec erms and condiions. The Index Calculaor is no obliged o provide informaion on any such modificaions or changes. Despie he modificaions and changes he Index Calculaor will ake he appropriae seps o ensure a calculaion mehod is applied ha is consisen wih he mehod described above. 16