relevant technology element Identify and assess risks arising from IT Understand, identify, and test relevant ITGC Conclude on risks arising from IT and determine audit response Evaluate deficiencies in ITGC

project relates to nature-based solutions, details of the management plan for the asset and any associated monitoring system in place to deliver and evaluate ongoing mitigation impacts. These assumptions

depositories shall take at least the following actions: (1) clearly determine roles and responsibilities of the board of directors and executives; (2) evaluate the performance of the board of directors and

be available: 1. General description of the objective, scope of work, and the external reviewer’s credentials. 2. The requisite credentials to evaluate KPIs, SPTs and related benchmarks, baselines and

below prices which are round numbers. • They point toward a cognitive bias well-known among marketers that consumers tend to evaluate prices which end in .99 differently from prices that end in .00

financial status and evaluate the assets of Hero Experience. Sims based its evaluation on the Discounted Cash Flow Approach, assuming that the business has been operating for 9 years, with 1,200,000 users and

. Criteria to determine the value of consideration The Company appointed the Sims Property Consultant Co., Ltd. (the “Sims”), the independent valuer, to verify financial status and evaluate the assets of Hero

in launching a credible Green Bond; they aid investors by promoting availability of information necessary to evaluate the environmental impact of their Green Bond investments; and they assist

% of turnover/EBITDA or other relevant metrics. In order to allow investors to evaluate the issuer’s historical performance against the KPIs selected, where possible, they should have already been

evaluate a supplier’s performance and to obtain an overall score corresponding to the SEP performance. On a quarterly basis, divisional audit committees review all of the SEP audits performed and evaluate