We agree with the findings of the experts engaged to evaluate the provision for long-term employee benefits and have adequately considered the qualifications of the experts in determining the amounts and disclosures included in the interim consolidated and separate financial information and the underlying accounting records. We did not give or cause any instructions to be given to the experts with respect to the values or amounts derived in an attempt to bias their work, and we are not otherwise aware of any matters that have had an effect on the independence or objectivity of the experts.