Compilation of the financial data of the syndicate of co-owners by a Chartered professional accountant, in the format of financial statements. The accountant does not verify the exactness or the completeness of the information supplied and does not give any opinion. The work carried out is not intended to offer any assurance on the trust worthiness of the information which has been compiled. To warn the reader of this absence of assurances, each page of the financial statements must bear a warning entitled “Notice to reader”. This notice, attached to the financial statements, specifies that the information has not been the object of an audit and that the information may not be suitable for the use of the reader.