Samruk-Kazyna Joint Stock Company (hereinafter - the Fund) complies with all requirements and provisions of the legislation of the Republic of Kazakhstan when preparing financial statements and disclosing financial information.

The financial statements of the Fund on the consolidated basis reflect reliably, in all material respects, the financial position of the Fund Group in accordance with International Financial Reporting Standards (IFRS), which is confirmed by the opinion of an independent auditor, based, inter alia, on the audit opinions of more than thirty audit organizations (both international and Kazakhstani) engaged by the Fund Group of Companies for providing audit services.

Independent directors of the Fund Group of Companies in the process of their selection evaluate the quality of the services provided and the independence of audit organizations.

In view of the above, there are no grounds for doubt about the reliability of the financial statements of the Fund Group.