■■ agreeing a selection of the Selected Information to the corresponding source documentation; ■■ assessing a selection of formulae used (including the appropriateness of unit and carbon conversion factors by reference to widely recognised and established conversion factors) and manual calculations performed over the Selected Information; ■■ reperforming a selection of the carbon conversion factor calculations and other unit conversion factor calculations; ■■ performing analytical review procedures over the aggregated Selected Information, including a comparison to the prior period’s amounts having due regard to changes in business volume and the business portfolio; and ■■ reading the Report and narrative accompanying the Selected Information in the Report with regard to the Reporting Criteria and for consistency with our findings.