9. INVESTIGATING ACCOUNTANT S REPORT

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1 9. INVESTIGATING ACCOUNTANT S REPORT

2 Deloitte Corporate Finance Pty Limited ACN AFSL Eclipse Tower Level Station Street Parramatta NSW 2150 PO Box 38 Parramatta NSW 2124 Australia Tel: Fax: +61 (0) The Directors Elanor Investors Limited and Elanor Funds Management Limited as Responsible Entity of Elanor Investment Fund Level King Street Sydney NSW 2000 Dear Sirs INVESTIGATING ACCOUNTANT S REPORT AND FINANCIAL SERVICES GUIDE Introduction This report has been prepared at the request of the directors (the Directors) of Elanor Investors Limited and Elanor Funds Management Limited as Responsible Entity of Elanor Investment Fund (together Elanor Investors Group) for inclusion in a product disclosure statement and prospectus (the Offer Document) to be issued by Elanor Investors Group in respect of the initial public offering of stapled securities in Elanor Investors Group (Securities)(the Offer). Deloitte Corporate Finance Pty Limited is wholly owned by Deloitte Touche Tohmatsu and holds the appropriate Australian Financial Services licence under the Corporations Act 2001 (Cth) (Corporations Act) for the issue of this report. References to Elanor Investors Group and other terminology used in this report have the same meaning as defined in the Glossary of the Offer Document. Scope Deloitte Corporate Finance Pty Limited has been engaged by the Directors to review: The forecast consolidated balance sheet of Elanor Investors Group as at the Allotment Date, which is included in Section 5.6 of the Offer Document; The forecast statutory consolidated income statement of Elanor Investors Group for the year ending 30 June 2015 together with the pro forma forecast consolidated Earnings Before Interest Tax Depreciation and Amortisation for the year ending 30 June 2015, which are included in Section 5.3 of the Offer Document; and The forecast consolidated distribution statement of Elanor Investors Group for the year ending 30 June 2015, which is included in Section 5.5 of the Offer Document (collectively, the Financial Information). The stated basis of preparation of the Financial Information is the Elanor Investor Group s accounting policies and the recognition and measurement principles contained in Australian Accounting Standards except that, as described in Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee, and its network of member firms, each of which is a legally separate and independent entity. Please see for a detailed description of the legal structure of Deloitte Touche Tohmatsu Limited and its member firms. Member of Deloitte Touche Tohmatsu Limited ELANOR INVESTORS GROUP PRODUCT DISCLOSURE STATEMENT & PROSPECTUS 81

3 Page 2 Section 5.2 of the Offer Document, the Financial Information assumes that there are no revaluations of the properties and no movements in the market value of derivatives during the forecast period and no corresponding mark to market adjustments included in the Financial Information as the Directors do not believe that they can be reliably estimated. The Financial Information is presented in the Offer Document in an abbreviated form, insofar as it does not include all of the presentation and disclosures required by Australian Accounting Standards and other mandatory professional reporting requirements applicable to general purpose financial reports prepared in accordance with the Corporations Act. The Director s best-estimate assumptions underlying the Financial Information are described in Section 5.8 of the Offer Document. The Financial Information has been prepared by management and adopted by the Directors in order to provide prospective investors with a guide to the potential financial performance of Elanor Investors Group for the financial year ending 30 June 2015 and the financial position as at Allotment Date. There is a considerable degree of subjective judgement involved in preparing forecasts since they relate to events and transactions that have not yet occurred and may not occur. Actual results are likely to be different from the Financial Information since anticipated events or transactions frequently do not occur as expected and the variation may be material. The Directors best estimate assumptions on which the Financial Information is based relate to future events and /or transactions that management expect to occur and actions that management expect to take and are also subject to uncertainties and contingencies, which are often outside the control of the Company. Evidence may be available to support the assumptions on which the Financial Information is based, however such evidence is generally future orientated and therefore speculative in nature. We are therefore not in a position to express a reasonable assurance conclusion on those best estimate assumptions, and accordingly, provide a lesser level of assurance on the reasonableness of the Directors best estimate assumptions. The limited assurance conclusion expressed in this report has been formed on the above basis. Prospective investors should be aware of the material risks and uncertainties relating to an investment in the Company, which are detailed in the Offer Document, and the inherent uncertainty relating to the prospective financial information. Accordingly prospective investors should have regard to the investment risks and sensitivities set out in Section 5.9 of the Offer Document. The sensitivity analysis set out in Section 5.9 of the Offer Document demonstrates the impacts on Core Earnings of changes in key assumptions. The Financial Information is therefore only indicative of the financial performance which may be achievable. We express no opinion as to whether the Financial Information will be achieved. We have assumed, and relied on representations from certain members of management of Elanor Investors Group, that all material information concerning the prospects and proposed operations of Elanor Investors Group has been disclosed to us and that the information provided to us for the purpose of our work is true, complete and accurate in all respects. We have no reason to believe that those representations are false. Directors Responsibility The Directors are responsible for: the preparation of the Financial Information, including the best estimate assumptions underlying the Financial Information; and the information contained within the Offer Document. This responsibility includes the operation of such internal controls as the Directors determine are necessary to enable the preparation of the Financial Information that is free from material misstatement, whether due to fraud or error. Our Responsibility Our responsibility is to express a limited assurance conclusion on the Financial Information based on the procedures performed and the evidence we have obtained. We have conducted our engagement in accordance with Australian Standard on Assurance Engagement (ASAE) 3450 Assurance Engagements involving Corporate Fundraisings and/or Prospective Financial Information. ELANOR INVESTORS GROUP PRODUCT DISCLOSURE STATEMENT & PROSPECTUS 82

4 Page 3 In connection with the review, we made such enquiries and performed such procedures as we, in our professional judgement, considered reasonable in the circumstances. A review consists of making enquiries, primarily of persons responsible for financial and accounting matters including directors, management and others, and applying analytical procedures to the Financial Information and other review procedures as considered necessary. A review is substantially less in scope than an audit conducted in accordance with Australian Auditing Standards and consequently does not enable us to obtain reasonable assurance that we would become aware of all significant matters that might be identified in a reasonable assurance engagement. Accordingly we will not express an audit opinion. Our engagement did not involve updating or re-issuing any previously issued audit or review report on any financial information used as a source of the financial information. Conclusion Based on our review, which is not an audit, nothing has come to our attention that causes us to believe that: (i) (ii) (iii) the Directors best estimate assumptions used in the preparation of the Financial Information do not provide reasonable grounds for the Financial Information; in all material respects, the Financial Information is not: a. prepared on the basis of the Directors best estimate assumptions as described in the Offer Document; or b. presented fairly in accordance with the stated basis of preparation, being the accounting policies adopted and used by Elanor Investor Group and the recognition and measurement principles contained in the Australian Accounting Standards, except that as described in Section 5.2 of the Offer Document, the Financial Information assumes that there are no revaluations of the properties and no movements in the market value of derivatives during the forecast period and no corresponding mark to market adjustments included in the Financial Information as the Directors do not believe that they can be reliably estimated; or the Financial Information itself is unreasonable. Restrictions on Use Without modifying our conclusions, we draw your attention to Section 5.1 of the Offer Document, which describes the purpose of the Financial Information, being for inclusion in the Offer Document. As a result, this Investigating Accountant s Report may not be suitable for use for another purpose. Consent Deloitte Corporate Finance Pty Limited has consented to the inclusion of this Investigating Accountant s Report in the Offer Document in the form and context in which it is included. Disclosure of Interest Deloitte Corporate Finance Pty Limited does not have any interest in the outcome of this Offer other than the preparation of this report and participation in the due diligence procedures for which normal professional fees will be received. Deloitte Touche Tohmatsu has been appointed auditor of Elanor Investors Group. Yours faithfully David Hagger Director ELANOR INVESTORS GROUP PRODUCT DISCLOSURE STATEMENT & PROSPECTUS 83

5 Financial Services Guide What is a Financial Services Guide? This Financial Services Guide (FSG) provides important information to assist you in deciding whether to use our services. This FSG includes details of how we are remunerated and deal with complaints. Where you have engaged us, we act on your behalf when providing financial services. Where you have not engaged us, we act on behalf of our client when providing these financial services, and are required to give you an FSG because you have received a report or other financial services from us. What financial services are we licensed to provide? We are authorised to provide financial product advice and to arrange for another person to deal in financial products in relation to securities, interests in managed investment schemes, government debentures, stocks or bonds and regulated emissions units (i.e., carbon) to retail and wholesale clients. Our general financial product advice Where we have issued a report, our report contains only general advice. This advice does not take into account your personal objectives, financial situation or needs. You should consider whether our advice is appropriate for you, having regard to your own personal objectives, financial situation or needs. If our advice is provided to you in connection with the acquisition of a financial product you should read the relevant offer document carefully before making any decision about whether to acquire that product. How are we and all employees remunerated? Our fees are usually determined on a fixed fee or time cost basis and may include reimbursement of any expenses incurred in providing the services. Our fees are agreed with, and paid by, those who engage us. Clients may request particulars of our remuneration within a reasonable time after being given this FSG. Other than our fees, we, our directors and officers, any related bodies corporate, affiliates or associates and their directors and officers, do not receive any commissions or other benefits. All employees receive a salary and while eligible for annual salary increases and bonuses based on overall performance they do not receive any commissions or other benefits as a result of the services provided to you. The remuneration paid to our directors reflects their individual contribution to the organisation and covers all aspects of performance. We do not pay commissions or provide other benefits to anyone who refers prospective clients to us. Associations and relationships We are ultimately controlled by the Deloitte member firm in Australia (Deloitte Touche Tohmatsu). Please see for a detailed description of the legal structure of Deloitte Touche Tohmatsu. We and other entities related to Deloitte Touche Tohmatsu: do not have any formal associations or relationships with any entities that are issuers of financial products may provide professional services to issuers of financial products in the ordinary course of business. What should you do if you have a complaint? If you have any concerns regarding our report or service, please contact us. Our complaint handling process is designed to respond to your concerns promptly and equitably. All complaints must be in writing to the address below. If you are not satisfied with how we respond to your complaint, you may contact the Financial Ombudsman Service (FOS). FOS provides free advice and assistance to consumers to help them resolve complaints relating to the financial services industry. FOS contact details are also set out below. The Complaints Officer PO Box N250 Grosvenor Place Sydney NSW 1220 complaints@deloitte.com.au Fax: Financial Ombudsman Service GPO Box 3 Melbourne VIC 3001 info@fos.org.au Tel: Fax: What compensation arrangements do we have? Deloitte Australia holds professional indemnity insurance that covers the financial services provided by us. This insurance satisfies the compensation requirements of the Corporations Act 2001 (Cth). 1 February 2013 Deloitte Corporate Finance Pty Limited, ABN , AFSL of Level 1 Grosvenor Place, 225 George Street, Sydney NSW 2000 Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee, and its network of member firms, each of which is a legally separate and independent entity. Please see for a detailed description of the legal structure of Deloitte Touche Tohmatsu Limited and its member firms. Member of Deloitte Touche Tohmatsu Limited ELANOR INVESTORS GROUP PRODUCT DISCLOSURE STATEMENT & PROSPECTUS 84

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