involvement of the partner and EQCR in reviewing the workpaper or establishing a process for seeking consultation on difficult or contentious matters about the financial reporting standards. Opinions of

services and to implement information collection and risk assessment processes. However, although with those processes in place, it is practically very difficult for the audit firms to ensure full

inventory and cost of sales, and the audit of difficult or complex transactions were among the most prevalent observations. It was noteworthy that some of those observations also shared a trait of

ratio to ensure that the benefits of Warrant holders are no less favorable in the event of the following: (1) when the Company changes the par value of the ordinary shares due to a consolidation or split

Company’s ordinary shares as a result of a combination or split of shares; (2) in case of the Company issuing new shares to its existing shareholders and/or the public and/or specified investors (private

a change in the par value of the company's shares As a result of stock consolidation or stock split 2. When the company offers to sell any newly issued shares At a price that is lower than 90 percent

well on track. After having over- delivered on our targets by 21% in 2020, IVL has made progress as planned in 1Q21. The program has yielded US$67M this quarter, split evenly between business-led

efficiency and effectiveness of engagement performance. Most observations from the engagement-level inspections in the past inspection cycle were related to audit planning and audit of difficult and complex

treatment of all shareholders. Company procedures should not make it unduly difficult or expensive to cast votes. 22 G20/OECD PRINCIPLES OF CORPORATE GOVERNANCE © OECD 2015 The right to participate in general

relating beverage containers and packaging; the impact of environmental, health and safety laws and regulations in the countries in which the Company operates. All such factors are difficult or impossible to