services? If so, what is firm’s involvement in CF for audit clients and does it include any of the following: (a) dealing in, underwriting or promoting shares; (b) advice affecting accounting treatments
terms of gCO2e/kWh (converted from the original gCO2e/MJ (primary energy) for compatibility purposes). For heating/cooling, and co-generation (combined heat and power – CHP) facilities using biofuel