that the firm considers as high risk? Please describe the relevant responses to these risks B1 Who is the ultimate shareholder(s) that have ultimate control of the audit firm, and;? B2 Who has the

; - Experts are available, if needed; - Individuals meeting the criteria and eligibility requirements to perform engagement quality review are available, where applicable; - Intellectual resources are available

cooling from geothermal power Construction and operation New facilities meeting declining green threshold for the Energy Sector (Table 11) Existing facilities meeting declining amber threshold for Energy