a) Users of ratings should be aware that Agusto & Co’s ratings are opinions reflecting the ability of an entity or a securities issue to meet financial commitments such as interest and repayment of principal, in accordance with their terms. Ratings are not themselves facts and therefore cannot be described as being “accurate” or “inaccurate”.

b) Ratings do not directly address any risk other than credit risk. In particular, ratings do not deal with the risk of loss due to changes in interest rates and other market considerations.

c) Ratings are based on information obtained directly from issuers, other obligors, underwriters, their experts and other sources Agusto & Co believes to be reliable. Agusto & Co does not audit or verify the truth or accuracy of such information and has undertaken no obligation.

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