The following formula is used: weighting for Group 0 (unqualified) ¼ (1/N0) £
((N0 þ N1)/2)], weighting for Group 1 (qualified) ¼ (1/N1) £ ((N0 þ N1)/2). Hence, the
weight for unqualified financial statements is (1/4,403) £ ((4,403 þ 199)/2) ¼ 0.522 and the
one for qualified financial statements is (1/199) £ ((4,403 þ 199)/2) ¼ 11.563.