We believe that our audits provide a reasonable basis for our opinion. in our opinion, the financiai statement referred to above present fairly the nancial position of Bellamy Corporation as of December 31, 2016, and the results of its operations for the year then ended in conformity with generally accepted auditing standards. applied on a basis consistent with mose of the preceding year. Patel, CPA {Signed} Dther Information ' Bellamy is a private corporation and is presenting comparative financial statements. - During 201:5, Bellamy acquired Stocicard Inc and the effects of diet transaction are reected in the current year nancial statements. Information about this b'ansaction is disclosed in footnote 12. " Patel was unable to perform normal accounts receivable confirmation procedures for accou nts that are material, but not pervasive, to the financial statements. Unfortun ateiy1 Patel was not able to perform altemative procedures to support the existence of die receivables. - Bellamyr Corporation is the defendant in litigation where there is a reasonabie possibility that Belianty may be required to pay a substantial amount of cash, which might require the sale of certain xed assets. Because management does not want to provide any information that me plaintiff might use against Bellamy, the case is not discussed in due financiai statements- - Bellamy issued debentures on January 31, 2015, in the amount of $10 million. The funds obtained from the issuance were used to nance the expansion of plant facilities. 'lhe debenmre agreement resb'icts the payment of future cash dividends to earnings after December 31, 2020. Bellamy has disclosed this in the foomotes to the financial statements. Required 1. Identifyr and explain any items included in r\"Either Infom'lation\" that need not be part of the auditor's report