This is likely to most closely represent the institutional framework in which the
author prepares financial reports. For other organisations, the headquarters have been
used to identify the home country. In cases where the letter represents organisations
from more than one country, the home country is set to international. As a second
stage of geographical classification, to be more specific regarding the geographical
classification of authors which cannot be linked to a single country, letters are
classified according to part of the world. Where letters represent organisations from
more than one continent, the part of the world is set to international.