Supplement to the 2013 Illustrative PFRS Financial Statements

For prior period financial statements audited by another auditor and presented as comparatives for the
current period financial statements, the following sample wording for the Other Matter paragraph may be
used:

Scenario 1 The 2011 financial statements (January 1, 2012) were audited by another auditor

Other Matter

The [consolidated] financial statements of the Group as at and for the year ended December 31, 2011,
which include the [consolidated] statement of financial position as at December 31, 2011 (carried forward
as January 1, 2012), prior to the restatement described in Note 39, were audited by another auditor who
expressed an unmodified opinion on those statements on [DATE].

As part of our audit of the 2013 [consolidated] financial statements, we also audited the adjustments
described in Note 39 that were applied to restate the [consolidated] statement of financial position as at
January 1, 2012. In our opinion, such adjustments are appropriate and have been properly applied. We
were not engaged to audit, review, or apply any procedures to the Groups [consolidated] statement of
financial position as at January 1, 2012 other than with respect to the adjustments and, accordingly, we do
not express an opinion or any other form of assurance on the January 1, 2012 [consolidated] statement of
financial position.


Scenario 2 The 2012 and 2011 financial statements were audited by another auditor

Other Matter

The [consolidated] financial statements of the Group as at and for the year ended December 31, 2012 and
2011, which include the [consolidated] statement of financial position as at December 31, 2011 (carried
forward as January 1, 2012), prior to the restatement described in Note 39, were audited by another
auditor who expressed an unmodified opinion on those statements on [DATE].

As part of our audit of the 2013 [consolidated] financial statements, we also audited the adjustments
described in Note 39 that were applied to restate the [consolidated] financial statements as at and for the
year ended December 31, 2012 and the [consolidated] statement of financial position as at
January 1, 2012. In our opinion, such adjustments are appropriate and have been properly applied. We
were not engaged to audit, review, or apply any procedures to the Groups [consolidated] financial
statements as at and for the year ended December 31, 2012 and the [consolidated] statement of financial
position as at January 1, 2012 other than with respect to the adjustments and, accordingly, we do not
express an opinion or any other form of assurance on the 2012 [consolidated] financial statements taken
as a whole and on the January 1, 2012 [consolidated] statement of financial position.
I
s
l
a

L
i
p
a
n
a

&

C
o
.