Walker Chandiok &CoLLP ‘othe Members ot HCC Realy Linea Report onthe Aut of he Financia Statements Oninion ‘Wo nave aos the accompanying nari satsmens of HCC Realy Lined (the Camgany), wich eras the lane Seat ats" lr 2090, ha Stator of Pom an Lees rte Ott ‘Songrahensive cn) he Ca Flow Samant nde Sserar of Changes Eau fre joa at ‘Sree. and asuneary a these accu pls and weer ensarary ima, nur siion ant oh beat our rematon an accrting the axpnation en ous, he oesid ‘rar sonar ie roman eure yb Compares A, 2013 (atthe manne seaued ‘clove tun adn vw cvtarmay nh e costa ncols gery acted ncn IntanAcourang Stare (ns AS) pected unde sero 133 a the At le ait fa he any ee 209 a (nga comprare ae), cat ‘hangn easy forte yor ed on Be Basis for Opinion cen ee ot ae rin) sass vers re cee ere et ES emcrace acre nweaetmomcrestetetcee Sad iehoaieiens onus seuancneemtan erpeearte Shshetemateresenrecrmemegee epmeares Siece miprecusirnatinsnchs nue sata Samanta Infomation other tan te Financial Statements an Aur Report thereon ‘The Companys Boa of Dees espns fr be ae infmaton. The ae ormaten compas ‘hoinmaten insane Aral oper ul doesnt ne he unease an 2" ast ‘moor taoon eget oftWalker Chandiok & Co LLP Independent AudtrsReporton the Aut ofthe Financial Sttements ‘nconnecton wth orate hart statements cr respnsly ras te oer ifermeton ad, Cringe commode te attr ahenas apps 986 ao masa “ho Arua Reprise able a te dt ie lar rept, Wa hve rating toreprtin th ror ‘The sczampanyitg tran tatamaris novo Hoen approved bythe Company's Board of ecas. The (Conpan’s Bond i Dreins reopens heats ste ease 1246) he Ath ape! rel stomarts hat gv a We a fa vow of be tana paton, franca ‘ordre wi ne prosuns f a At fostering of asst fo Compary ard proven ‘Sa cnt fs sel ce veg: slcaon id spent of apa Scar pense ‘otra nigvens ard eames fete onsonaie arts Sten, oleate an the coniconrs oh sosurirg ren aca tw reparsion sa pasta te raed tent he av ato and vow and are ono marl minttomart war o Fad In rpatng the Mandl statements, marapemnt is response fr ssesting the Companys aiy 10 “tin a ong sncem, aos as epee, mars aed Yo gong cance a th ‘incom ba of tesoumtrg nice anapuert iar nian tha The Conpary oo cane ‘pues, as no rela mae blo 0. ‘Auditor's Responses orth Aud of he Finacial Stsements ‘uae soo oti wasonbie assurance about whore franca sans a a hia oo ‘ror mans mnomer, wheter So ota aor and tare a ars opt hat nage ‘prion Recsonabe esac so hho of sores, bt rata quran alana corduoas 6 ‘Sicowance wih Strain am Auibg wit oneye ood halal ibsaerat ht ees Sistemas can wie tom fut or ore ar ar onasere maar, Indy na agente ‘Yay cou reason be exposed snc he economic dossos ef rs kan on fe bos 50 ‘Asgartoan ut in accordance we Stands n Austra, we axes profs udgmantand mariah ‘Ponsa spl Drowgeut st sua We ooo + onty and aos the ts fms mister fhe frac stoners, whoa oa ‘oer, don an prt ait pose espns fo thaws rks, aetna orca at sort and appeal pve ba fr au option, The oko at Sting meal seat rashng fom fa Ta ihr an fran reat ro eo, a aud may oe ion, yoy, anna omens represen the evr oral arte + Ouse an understanding orale overt tho aut oro to cosgn aut precodvos Pt ‘Se aproprate h Geumstancan rar sect 1439) ha Aa eae lo fpr ot ‘Sree or open on waar he Conpeny has ecto moma inant contol wih arora {fea ststmntsn oe ard ve orang afecbenes ef such contol ‘+ Sinaia the spproplonse of sozuting poles ubed and the resorbloess of sczounting {stmaos an ld coos nace by manaporet egedofs2 cy Walker Chandiok &CoLLP Independent Austr Report the Aust of he Finance Statements + Oblate onthe appeptoess of management's use ofthe ging cance basis of accounting and Seed on he eu ovenen obanod winter © mei snotty ose fod fo ori onc ht may oa sige aunt an he Companys by leanne ssa gag concave ‘Src amarante eres eg arn ey ou sepithe ‘pinon ur cncstont we bsed on th ult iene tained up fe dte of ur utr por Fomor ae rent ronatons ay cout ha Conpary coma contmun st gang Snr + vali the ver rsinson, susie a cotet ofthe facie tte, ela he ‘Gado and vase the fant itrets ropes fe undrhrgtaraclons ven in ‘rarest aces ae rsa ‘We communica th hose charged wi govenarca earl, ng oe mtr, th pened Soap a ting otha st ord ngntsar a ings mang any apscanSessarcea Anal con te ‘ently ding au aut Wo to provide toe charged wih govrnance who talent hat wo have cmp ith lava hice ‘cqurenerisepardng naepennsn ona cura wih em ol arsigs an ha mtors ht ‘ry resin be nought tear on cat nepardone rd where epee aad napus, ‘Report on Oe Legal and Regulstory Reauremenis ao or sus, wo pet tha he Canty a a alto red any manager reunraon ‘igh oor Aesordegy reporting under econ T0716) the Al tela. ‘As rcuted byte Companies (dtr Report) Ore, 2046 the Ore asd he Carl Goverart ‘nda tu accent Ak, eta fone Aa saemant on he ts spaced ‘rari 3 and ft rae Futnarto or canmertin Are A at oguy secon 43) tte A basen cr aust were, tetrwonton appeal, hat 2) wonavo sought ané ced al he rman and alain woth ost erro at ‘ear nasntry forth pupae of rau of be sccemoongng ar amen 1») incu epee, rope books facut as equ yaw have been kp bythe Company Seat ops rom raminaton of bone ©) nari saloons doa wih ys opr aren gener wih he books faz 9) nour pre, he loess franc sttrons comely wh nd AS spe under seton 138.0 Ho ©) on be bans of he wrton prsortatons roca ram fe rer ard take on cust he Boas ‘recone fe decors daguliled sont Marah 220 um bog sppeltan area ‘tome coton 1842} at 4) wove so aust ho tora andl onl with roro%c to fran satorons tho Company ‘Sonat uae 200i carson wih our au ef he ian tamer ho Comper othe oat ‘raed on tat ceo ouropor ned 2 cane 200 apr Aro exponents open eugetofeWalker Chandiok &CoLLP [ndegundeht Aud’ Report on ©) wihrespecto ne er mateo be nada te Austars Repo nscadence whe 1 ote ‘mpares (Aust and Aus) Ro, 20% (on amended, m'ou epmon and to tha bet 3 Iomaton and accord oto xlenatone he | he Company door rat have ey ponding gabon whch wou impact i franc poaion a8 et Shot ce ‘the Canpany di ot have ny lng amc ining drial crac for hich here ‘eo any matfl resonable sss goat Marh 2020; hore wor no amounts which wore rue lobe tartare tote netlar Educator a Prstcion Fundy he Carpay urge Your nda St ar 22 ard 1. the atone rirements sng ofllngs a= wel as desing pei bark ros were ‘ppd oro arid irom 8 Novrba 216 to 30 Deca. 2075, ch re et loan tite rar stlomerts Hence, oping undo Ns Savsole nt psicaa ‘Chote Acoossate Fes Regvaten No GOTOTEAINSO00'S » ptod Vij DIOS Wiay 0. Jn Pannen Mame Nos17961 ‘te 2 ure 2020 ayetofsWalker Chandiok &CoLLP Inagpendet Aur ‘Amnoxue At the Independent Autre Report of een date othe members of HCC Realty Lined ‘Sesoion te ut precedes pavomod fr he puso frp 8 tus an fa aw 0 the tana ‘tomar fhe Company an fang na sonata te eforaton sn xplanins gon re Boe of accour and her acs exams by us nb ral couse of eu, ane to ea oo ‘owed ed bal, we ee ha: (i TmeCompay does net hee ary Property plant and ealpment According, te provisions of bic Sa th Ore oa a appeal Tye Company does not have any invertor. Accor he proves o cause) tha Order arent oppieaia (W) The Company as nt granted any oan, secured or unsecured to conpanis, ms, Lintos ‘Unity Panorama (Po) of ae pares covered he Ypilar mantaned rae Secon {80 of ha hat Accordingly, he rovisana Tuk) Se) and 3) af the Order se ot applet (8) nour opin the Company has no ener ints any ansacton covered unde Seton 188 nda8 of no Act Aosrngy, te provisans of cause) ofthe Orr ae nol epleabe. (9) Inouropino, the Company a 1s 78 of tha hat ond tho Companies (Accootanc of Depsts) sen, 2014 a edarnghy the provers of aause 3 ofthe Orr ae nl spa (¥) The Contr! Goverment nas nt specliod maltonance feast rocords under sub-socten (1) Secon 148 af he Adm respect of Companys senses, Aecorig he provasns of aan ara not pease, (a) The Company is rguar im deposing undeputed satory duce ncn provident tnd tmsloyees ste ieuanc, incom tx, mein sore me, ay of unary ox \elue added at goods and sore ax, coe ond ober mata satay does epcabe, ‘ve general boon reguar dapeste to ha apprise, hough hte has teat {sight day a tw cass, Furth ne undptes mounts ayaa respect horet wore ‘ustandng ete your fore pig of mov an sh maine om he da hey bacoMe (2) Tae 10 no dus in respect of noma, clea sore tx. ty a customs, dty of ‘is, value added tox bn gaods a svc tax bia hove nal boon epontiog wath the “Soorgrina shorten on aocoum o ny dpe, (ot) The Company has ng lan or orowings payable to © financial ination or 8 bank or overnmant ant no" ose pryabo to dederretaers during the Yoon kecorraly, he rovsons ef cause vi fhe Order are not appcabe (@) Tre Conpary dé net ese monoys by wa ofl pa oo or futher oferty dot ‘ret a nathove ay lerlaans esanarg aug thayeur Asadngh he pews ‘elooe ih othe Oca arent apts (8) Mota be camo roe Canoay etn crenpeeson ener 3 es nt gai or rove foray manag emuneaton. Acorn, he provsons oF Gunn) ote Ore ae nt peat ge sofWalker Chandiok &CoLLP Hoc Rea insted [ndepandent Auto's Report on the Av tte Financia Stamens ‘Annexure (Contd) (08) ear agin, th Company nota Nish Company. Assay, ovo of deuse il) of he (rr sent pie (08) ncuron, a anasto wan ta ltd arson componce wth Seton 168 othe Ac ‘traps, nh equi aalshavebnen dace nba aralsnemers oaauted 17 oe AS Fr aro, ara no raed ert on (0%) Dang yor. ta Carey hes not mado any potent ent or prt larson’ of share ‘yo ply sera abet (=) aur open, te Cangany eo sn nay rrcath rates wh he treo (ov) Tae Company i rateauied obo rested under Seton 451 fhe Rare Bank le Ac ‘a fer Waar Shak 8.CoLL® Fs Repaten No GOTOTENNSOOO1S wip: BT Parmar WambersipNo-t7861 von:2017961AAAAAOESAS Bie 22 020 oupesofs‘Walker Chandiok &Co LLP Independent Audits Report onthe Aust ofthe Financia Statements ‘Annrure Bt the independent Austors Report of even date tothe members of HCC Realty Lined nthe nancial attrmant forte your ended 3 March 520 Independant Autor's Report on the Intsenal ancl corals with refronca we the nani ‘naman uoer Causa) of Surencton 3c Sesion 19 ofthe Companies At 207 (te Aa). In conunaon wth or aust of to arc stents of HCC Realy Lnos (tho Company) 2 ad fr ‘Saoments te Conpny asa at Sa- ‘esgoneities of tanepement for nema Financial Convole The Compan Boar of Draco resorsito fr easing ené mang a rari onbos toed on th ntl conte ovr fran vor eres etaslahae Wythe Company corsa he ‘ero oporare of tral one nth Guanes Neon Auf rol Pass Coro ‘rer rnanoalReporing (be Guzane Nov) soe by te nebo Charred count fra (De ICRI) Thane rome Insse he denghtetomataion and airance deste ama {ranean ator cpr fetal fers ose fie cent owe Companys sess, nul aherence ete Compan’ pala, te seer ots een, he prevron and ‘lsncon of aust and wre theacarncy sr cmltaneas ofthe aera record, ard ety Depa of rani ancl nomatn sx equre nee habs ‘Aucitor'sRerponsbity for the Aust of he Intra Financial Control wth Reference to Financia Sttomenes| ‘ur separa ao exces an coin onthe Caps inal Gracie ons wi xfer to franca rate ase nou use Wo sondoond sur sin nsdaren the Sind ov asng Issuacy th tte of Chores Aecounarts nda (ICA) pestood urd Secon 430) a eA ‘eth etn ape an oust neal ranoal sonols a larnca' tana samen, rt ‘osc Non Auf inorel anil Cons Ovr Fanti Ropaing (bo Glsane Nts) seed Uyroe IL Thos Staseres and to Glance Noto requ hat we comply wih afc! equates ond bln en patents solo chan eerie erate slau wot eezuns ered ence or ‘ih ftoones to tandol states wore satshd and mainaned ond such cara porta (xc aude poring roots ban st vena abut he ateguny of hema nce ‘Sauls ni force oan ttanars and Det operating efocvaness ut aude eral rae ‘nl th rforone func semen eluiecnning at underage uch tra rani Sl, esssting fe fk tho matonl waknoss xs ad os ard rainy De delgn ene ‘purer efectos risa! cool bandon te asoese ik. Th pods soloed depend oo te'cudkrs jaturart cludng he sactnmert off fa of rll ncttorent of be tence ‘Semen water ote faudr oe Wo blow hth su evidence we Raveena flr and appro oprvie ba fo cur "tat epmon on he Companys ral inna onal wh frosts ‘Meaning of ternal Fans Controle with Reference to Finacial Ststeents | np ier ancl orc ih france oan seer i rote design ope {ossenbl asorncseprcng ho reoiy ef ancl oring ae! to peparaion ran elms {er onoma popowos i acodance wi genorly ascend accor prnapls A conan Ward Francia conte wt eer neni stamens nlisetron oles an paces ft pean {one mantaranc orcas tat resontie Gos, sur n ay rees to tensions and ‘SeposBoneel he sslse ve compen (2 pro eosnaie assurance at aneatane reread. age rofsWalker Chandiok &CoLLP ‘Annas B Gants ‘ecttny fo penn rperton of ancl sales cordance wth penny cca accom ‘rips and tat fest aré eapandres ftw company are ana ace ny scordsnce wh [ideistor management nd con of be ores and (3) prose aaron areas apap ‘rvenln one eaecton cf unsure aequston Uso, Gpostion of Be company’s esas Pat ‘rhe a mors octane anal seo Innoret Lmatons of Internal Finacial Cont wth Rferance to Financia Strements ‘te pahity of colunonerimpoyar managomart overs fra, matin msstanent ert ‘rm may cect a nab Stee, Ag, projectors of ry ovo a em nana ors ‘ihr trans statis ote pres estat oh iat a ermal nc ate With fore ance lores ay become mae boca af Cages con, cal he ‘ap of conphanos win re plabs er Procares may ctor. pinion ncuron, he Company has al rata respect, logo ara anci contol where o Trane! stort and such conras wore operating est att 31 Mr 202, boss onto ral fenvol oe mec oper eta exe ye Compa canada be eeoneacarounans ot ‘lara cel sated nn nce Neon Aud tral ancl Cette oe rec Roprig ‘he Glonce Note nsed by he atte of Cree Acorn n(n A), For Waar Chandok & COLL? 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