{"investor_group_id":"1","date_received":"2026-02-27","question_original":"10. Reporting and audit scope  : Could you confirm whether the annual independent audit\/review will cover not only the issuer but also the key Costa Rican project entities, at least on a consolidated or agreed-upon procedures basis?","internal_owner_id":"6","draft_answer":"Yes, the annual independent audit or review will not be limited solely to the Luxembourg issuer.\r\n\r\nWhile the statutory audit requirement applies at the issuer (Luxembourg compartment) level, the scope of reporting will extend to the key Costa Rican project entities through one of the following mechanisms:\r\n- Consolidated reporting at structure level; and\/or\r\n- An agreed-upon procedures (AUP) engagement covering:\r\n-- Use of proceeds,\r\n-- Outstanding intercompany balances,\r\n-- Status of pledged assets,\r\n-- Sales progress and cash flow allocation,\r\n-- Compliance with key structural covenants.\r\n\r\nThe objective is to ensure that investors receive meaningful transparency not only on the financial position of the issuer, but also on the operational and financial status of the underlying project entities.\r\n\r\nThe precise audit and reporting framework will be defined prior to closing and may be adapted to reflect investor expectations and proportionality considerations.","final_answer":"","status":"In progress","priority":"Medium","version":"V1 2026-02-27","update_date":"2026-02-27","linked_faq_id":"8","notes":"Ici l\u2019investisseur cherche \u00e0 \u00e9viter un audit \u201cvide\u201d limit\u00e9 au v\u00e9hicule luxembourgeois, et veut s\u2019assurer que la substance \u00e9conomique (Costa Rica) est \u00e9galement couverte.","updated_at":"2026-02-27 11:52:35"}