electricity generation facilities that produce electricity, heating and cooling from bioenergy (biomass, biogas and biofuels). Construction and operation. These Criteria apply to assets and projects relating to

client (e.g. financial) 6 Loan / Staff Arrangements: Are there or have there been any principals or staff seconded on a “loan staff assignment” i.e secondment If so what are their roles at the client – are

assurance that it is not continuing a relationship, which should be discontinued. 8 Does the firm have any particularly risky clients or risky industry? - Finance and Securities - Banking - Digital Assets

institution, insurance, construction, digital assets) obtain/maintain the required specialist knowledge? Does the firm have special training/or tailor-made programs for specific client industries? 15 Do the