Prospective financial information is financial information, which is based on assumptions about possible future events or the possible actions of the enterprise. It is subjective and its production requires significant judgment. Through various procedures for verification of this information we can gather and evaluate evidence for the extent to which:

• management's assumptions about the best estimated evaluation are reasonable and consistent with the objective
• prospective financial information is properly prepared on the basis of the assumptions
• prospective financial information is appropriately presented and all material assumptions are adequately disclosed, including a clear indication of whether it represents assumptions about the best estimated judgment  or hypothetical assumptions
• prospective financial information is prepared consistently with the historical financial statement, using appropriate accounting principles.