An Issuer shall classify the Preferred Shares for accounting purposes in accordance with the International Financial Reporting Standards, taking into consideration the Preferred Shares structure. The Issuer shall submit an opinion of an Auditor registered with the Authority supporting its classification of the Preferred Shares with a statement of the assumptions under which they have formed their opinion concerning the classification. The Authority shall have the right to require the Issuer to reclassify any such Preferred Shares.