definiens: ( as defined in Rule 13a-15(f ) of theExchange Act ) that have been designed by, or under the supervision of, their respectiveprincipal executive and principal financial officers, or persons performing similarfunctions, to provide reasonable assurance regarding the reliability of financial reportingand the preparation of financial statements for external purposes in accordance withGAAP, including, but not limited to, internal accounting controls sufficient to providereasonable assurance that ( i ) transactions are executed in accordance withmanagement ’s general or specific authorizations, ( ii ) transactions are recorded asnecessary to permit preparation of financial statements in conformity with GAAP and tomaintain asset accountability, ( iii ) access to assets is permitted only in accordance withmanagement ’s general or specific authorization, ( iv ) the recorded accountability for assetsis compared with the existing assets at reasonable intervals and appropriate action istaken with respect to any differences, and ( v ) interactive data in eXtensible BusinessReporting Language included in the Company SEC Documents fairly presents theinformation called for in all material respects and is prepared in accordance with theSEC ’s rules and guidelines applicable thereto