Growthpoint Interactive Half Year Report 2018

Growthpoint Properties Australia 2018 Half Year Report 52 Independent Auditor’s report KPMG, an Australian partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. Liability limited by a scheme approved under Professional Standards Legislation. Independent Auditor’s Review Report To the stapled security holders of Growthpoint Properties Australia Report on the Half-year Financial Report Conclusion We have reviewed the accompanying Half-year Financial Report of Growthpoint Properties Australia (the Stapled Group Half-year Financial Report). Based on our review, which is not an audit, we have not become aware of any matter that makes us believe that the Stapled Group Half-year Financial Report is not in accordance with the Corporations Act 2001 , including: • giving a true and fair view of the Stapled Group’s financial position as at 31 December 2017 and of its performance for the half-year ended on that date; and • complying with Australian Accounting Standard AASB 134 Interim Financial Reporting and the Corporations Regulations 2001 . The Half-year Financial Report of the Stapled Group comprises: • Consolidated statement of financial position as at 31 December 2017 • Consolidated statement of profit or loss and other comprehensive income, Consolidated statement of changes in equity and Consolidated cash flow statement for the Half-year ended on that date • Sections 1 to 4 comprising a summary of significant accounting policies and other explanatory information • The Directors’ Declaration. The Stapled Group comprises, Growthpoint Properties Australia Trust (the Trust) and the entities it controlled at the half year’s end or from time to time during the half- year and Growthpoint Properties Australia Limited (the Company). Responsibilities of the Directors for the Half-year Financial Report The Directors of Growthpoint Properties Australia Limited, being the Responsible Entity of the Trust, are responsible for: • the preparation of the Half-year Financial Report that gives a true and fair view in accordance with Australian Accounting Standards and the Corporations Act 2001 ; and • for such internal control as the Directors determine is necessary to enable the preparation of the Half-year Financial Report that is free from material misstatement, whether due to fraud or error.