Having determined the subject of the invention as outlined in IV, 1.1, it may be desirable for the examiner to prepare first a search statement, defining the subject of his search as precisely as possible. In many instances one or more of the claims may themselves serve this purpose, but they may have to be generalised in order to cover all aspects and embodiments of the invention. At this time, the considerations relating to subjects excluded from patentability (see VIII, 1 and 2) and to lack of unity of invention (see VII, 1.1) should be borne in mind. The examiner may also have to restrict the search because the requirements of the EPC are not met to such an extent that a meaningful search is impossible (see VIII, 3). Any such restrictions to the search must be indicated in the incomplete search report or declaration taking the place of the search report under Rule 63. The declaration should indicate the reasons for the restrictions (see X, 8(iii)). The declaration or the incomplete search report is considered, for the purposes of subsequent proceedings, as the search report.