Simple mathematical formulas with their claim to universality are nothing but a fallacious oversimplification of a reality they fail to capture This, however, does not mean that the process of foreign grade interpretation cannot be organized in an efficient, expedient way based on a thorough effort to understand the message that [foreign grades] carry. It is possible to draw up tables ("grade equivalence chart," "grade concordance scale") that render a grade's "normal" or "average" meaning in another grading system, first on a bilateral basis and then in a more multi-lateral context. But this exercise has more to do with the complexity of human language than with mathematics.