Note:

1. These TBs are published to improve the transparency of CSRs and increease the understanding of CSRs in the industry.
2. The content of the TBs are not to be considered as requirements.
3. These TBs cannot be used to avoid any requirements in CSRs, and in cases where these TBs deviates from the rules, the rules have precedence.
4. These TBs provide the background for the first version (January 2006) of the CSRs, and are not subject to maintenance.