► Where relevant, performing walkthroughs of systems and processes for data aggregation and reporting ► Inquiring of management regarding key assumptions and the evidence to support the assumptions
► Validating the accuracy of calculations performed, on a sample basis, primarily through inquiry and analytical procedures
► Validating that data and statements had been correctly transcribed from corporate systems and/or supporting evidence into the Report through observation
Limitations of our work performed
Our procedures did not include providing conclusions in relation to: ► The completeness or accuracy of data sets or information relating to areas other than the subject matters ► Information reported by the Bank other than in its Report, such as information contained on its website ► Management’s forward looking statements ► Any comparisons made by the Bank against historical data
► The Report being in accordance with requirements of the GRI G3 or G3.1 Guidelines other than those contained within the scope of our work, as set out above, or to a particular application level
► The appropriateness, sufficiency or completeness of the internally developed criteria to convert tonnage of paper to hectares of forest to be conserved and the appropriateness of using forest conservation as an “offset” for paper purchases
► Whether the obligations of the Nature Conservancy of Canada (“NCC”) or The Nature Conservancy (“TNC”) under agreement with the Bank to help to protect an agreed-upon amount of forested area were fulfilled by the NCC and TNC
Our conclusions
Subject to the limitations of our scope noted above, and based on our work as described in this report, we conclude that nothing has come to our attention that causes us to believe that the three subject matters are not, in all material respects, fairly presented in accordance with the GRI G3 and G3.1 Guidelines and internally developed criteria.
March 4, 2013 Toronto, Canada
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