definiens: means a written opinion of a service auditor, issued in accordance with andsubject to the requirements of SAS 70, covering each Supplier facility where Services are performed and addressing(1 ) whether Supplier ’s description of its controls presents fairly, in all material respects, the relevant aspects of Supplier’scontrols that had been placed in operation as of a specified date, ( 2 ) whether such controls were suitably designed to achievethe Control Objectives, and ( 3 ) whether the controls that were tested were operating with sufficient effectiveness to providereasonable, but not absolute, assurance that the Control Objectives were achieved during the period specified ; together withthe service auditor ’s ( a ) description of the Control Objectives, ( b ) report on the operating effectiveness of the controls, and(c ) description of the tests of the operating effectiveness of the controls that may be relevant to specified assertions inCompany ’s financial statements, and the results of those tests . The SAS 70 Type 2 Report will contain any additionalinformation that may be required under SAS 70 and will contain a paragraph stating that the SAS 70 Type 2 Report is intendedto be used by customers of Supplier and such customers ’ independent auditors