The prospective financial information represents financial information that is based on forecasts for possible events in the future or for possible actions of the entity. This information is subjective and its compilation requires a high degree of judgment. Using various procedures for examination we will gather and evaluate different audit evidence concerning whether:

• The suggestions of the management for the best approximate evaluation are rational and consistent with the goals of the entity.
• The prospective financial information is appropriately prepared on the basis of these suggestions.
• The prospective financial information is appropriately presented and all material suggestions are adequately stated, including a clear identification about whether it represents suggestion for the best approximate evaluation or hypothetical suggestions.
• The prospective financial information is consistent with the reporting framework of the financial statements and appropriate accounting principles are utilized.