This question is to establish whether a specific third party or counterparty is likely to be involved in or affected by our work in a manner that could lead to a potential conflict due to either engagements we have performed, engagements we are performing, or engagements we are about to perform (i.e., an engagement that has been identified in your local sales management system as being pursued but has not yet been opened in GFIS), or relationships between different clients. Third parties or counterparties who are not specific (such as non-controlling company shareholders, a company’s officers and directors, the general public, revenue authorities, or other government agencies) are not considered relevant for the purposes of this question.