governance overview Code of Ethics Disclosure Audit Committee non-GAAP reporting Director biographies non-GAAP reporting HQ follows the following guidelines suggested by Securities Legislators in North America regarding non-GAAP reporting: HQ states explicitly that non-GAAP earnings measures do not have any standard meaning and are unlikely to be comparable to similar measures presented by other companies. GAAP-based earnings must appear as prominently as non-GAAP claims. HQ will explain why non-GAAP earnings are used, and the reasons for excluding individual items required by GAAP in determining profit or loss. HQ financial statements will provide a clear, quantitative reconciliation between GAAP and non-GAAP earnings, and refer to the reconciliation when non-GAAP earnings measures first appear in a news release or other disclosure document. HQ will limit the use of non-GAAP earnings, and avoid using multiple non-GAAP claims that differ from each other only slightly. Non-GAAP earnings will be presented on a consistent basis from period to period, explaining any changes in how they are used. "