EFTA Document EFTA01367051

Amendment #4 Page 622 of 868 Independent auditor's report The Beard of Directors SunEdson Energy Southern Afir.a Proprietary Limited Report on the financial statements v.e have suit co the accompanying confined financial statements or Core Energy (RE) Proprietary Limted and Enka Energy (RF) Proprietary limited, which comprise the combined balance sheets as of December 31, 2014 and 2013, are the related combined statements of operations and comprehensive income invested equity, and cash flows br each of the years then ended. and tre related rotes to Ire Combined financial statements Alsmilsmenrs responsibility tor the financial Watementa Management rs responsbe for tre preparason and fair presentation of these combined f manaal statements in accordance with U S generally accepted accocreng crimples, this includes the descr Implementation, and maintenance of internal control relevant to the preparation and fair presentation of the combined financial statements mat are free horn material misstatement whetter due to fraud or error Auditors' responsibility Cur reap:waft:arty is to express an option on mese cartined finance! staterneris based on our audits We conducted our audits In accordance with audong standards generally accepted n the United States of America Those standards recpare that we plan and perform the audt to Wain reasonatie assurance etas %tether the combined Marcel statements we tree from Menai misstatement An audit involves performing procedures to obtan audit eviderce about the amounts and disclosures n the combined financial statements The procedures selected depend on the auditors judgment. including the assessment of the asks of material inisstaternere d the combined financial statements. whether due to fraud or error In making those risk assessments, the &Mix consKaers nternal central relevant to the entity's preparation and fair presentational the combined financial statements in order to design HUM procedures that are appropriate in Me circumstances, but rot for the purpose of exixessrg an option on Ire effectiveness of the entity's internal Centro' itecordinqy, we express no such opinion An audit also includes overusing the appropriateness of accounting posses used and the reasonadeness ol significant accounting estimates made by management, as wet as evaluatng Ire overall ;restrainer, of the combined financial statements. We believe that the audit evidence we have obtained is suffoient and appropriate to provide a base for our audit OPirran OPflon In our qconion, the combined financial staterrents referred to above preset fairly, in all material respects, the combined Franco' position et Core Energy (RF) Proprietary Lonled and Enka Energy (RF) Proprietary United as of December 31, 2014 and 2013. and the results of their combined operations and their confined cash lbws for each of the years tren ended in accordance with U S generally accepted accounting pnnoples hr KPMG Inc Johannesburg South Since 7 May2015 F-302 http://cfdocs.btogo.com:27638/cf/drv7/pub/edgar/2015/07/20/0001193125-15-256461/d78... 7/20/2015 CONFIDENTIAL - PURSUANT TO FED. R. CRIM. P. 6(e) DB-SDNY-0058579 CONFIDENTIAL SDNY_GM_00204763 EFTA01367051