and how the organization has responded 102-45 entities included in the consolidated financial statements annual information form (p. 9, intercorporate relationships) 102-46 defining report content and topic boundaries 3 102-48 restatements of information ifc 102-49 changes in reporting ifc 102-50 reporting period ifc 102-52 reporting cycle ifc 102-53 contact point for questions regarding the report ifc 102-54 claims of reporting in accordance with the gri standards 3 102-55 gri content index 71 102-56 external assurance n/a - external assurance is not required.