H. RISK MANAGEMENT AND INTERNAL CONTROL
| An issuer who reports in the Corporate Governance Report that it has conducted a review of the effectiveness of its risk management and internal control systems under code provision D.2.1 must disclose the following: |
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| (a) | whether the issuer has an internal audit function; |
| (b) | how often the risk management and internal control systems are reviewed and the period covered; and |
| (c) | whether the issuer considers its risk management and internal control systems effective and adequate. |