Management’s responsibilities The Group’s management is responsible for the preparation of the Subject Matter Information in accordance with the Criteria. This responsibility includes: • determining appropriate reporting topics and selecting or establishing suitable criteria for measuring, evaluating and preparing the underlying Subject Matter Information; • ensuring that those Criteria are relevant and appropriate to the Group and the intended users; and • designing, implementing and maintaining systems, processes and internal controls over information relevant to the preparation of the Subject Matter Information, which is free from material misstatement, whether due to fraud or error, against the Criteria. Our independence and quality management We have complied with the ethical requirements of the Accounting Professional and Ethical Standard Board's APES 110 Code of Ethics for Professional Accountants (including Independence Standards) relevant to assurance engagements, which are founded on fundamental principles of integrity, objectivity, professional competence and due care, confidentiality and professional behaviour. Our firm applies Australian Standard on Quality Management ASQM 1 , Quality Management for Firms that Perform Audits or Reviews of Financial Reports and Other Financial Information, or Other Assurance or Related Services Engagements , which requires the firm to design, implement and operate a system of quality management including policies or procedures regarding compliance with ethical requirements, professional standards and applicable legal and regulatory requirements. Our responsibilities Limited Assurance Subject Matter Information (Tables 1 and 2) Our responsibility is to express a limited assurance conclusion based on the procedures we have performed and the evidence we have obtained. Our engagement has been conducted in accordance with the Australian Standard on Assurance Engagements (ASAE) 3000 Assurance Engagements Other Than Audits or Reviews of Historical Financial Information and ASAE 3410 Assurance Engagements on Greenhouse Gas Statements . Those standards require that we plan and perform this engagement to obtain limited assurance about whether anything has come to our attention that causes us to believe that the Limited Assurance Subject Matter Information, described in Tables 1 and 2, has not been prepared, in all material respects, in accordance with the Criteria, for the year ended or periods as at 30 June 2025. The procedures performed in a limited assurance engagement vary in nature and timing from, and are less in extent than for, a reasonable assurance engagement and consequently the level of assurance obtained in a limited assurance engagement is substantially lower than the assurance that would have been obtained had a reasonable assurance engagement been performed. Accordingly, we do not express a reasonable assurance opinion.
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