The procedures we performed in carrying out limited assurance over the Limited Assurance Subject Matter Information in Tables 1, and 2 above were based on our professional judgement and included: • Made inquiries of relevant management of the Group regarding the processes and controls for capturing, collating, calculating and/or reporting the Limited Assurance Subject Matter Information, and evaluated the design of selected controls; • Performed substantive testing on a sample basis agreeing the Limited Assurance Subject Matter Information to underlying data sources and calculations; • Tested the arithmetic accuracy of a sample of calculations of the Limited Assurance Subject Matter Information; • Undertook analytical procedures over the Limited Assurance Subject Matter Information; • Assessed the methodologies applied and calculations undertaken by management in the preparation of the Limited Assurance Subject Matter Information against the Criteria; • Assessing the key assumptions of any material estimates made in preparing the Limited Assurance Subject Matter Information; • Evaluating the appropriateness of the work performed by management’s experts; and • Obtained supporting documents on a sample basis to support the Group’s assertions regarding their strategic response to climate-related risks and the Task Force on Climate- Related Financial Disclosures. We believe that the evidence we have obtained is sufficient and appropriate to provide a basis for our conclusion. Reasonable Assurance Subject Matter Information (Table 3) Our responsibility is to express an opinion on the Reasonable Assurance Subject Matter Information in Table 3 based on the procedures we have performed and the evidence we have obtained. We have conducted our reasonable assurance 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 reasonable assurance about whether the Reasonable Assurance Subject Matter Information in Table 3 has been prepared, in all material respects, in accordance with the Criteria for the year ended 30 June 2025. A reasonable assurance engagement involves performing procedures to obtain evidence about the Subject Matter Information in Table 3. The nature, timing and extent of procedures selected depend on professional judgement, including the assessment of risks of material misstatement, whether due to fraud or error, in the Reasonable Assurance Subject Matter Information.
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