Management is responsible

Almost heaven, West Virginia

for the preparation and fair presentation

Blue ridge mountain, Shenandoah river

of the consolidated financial statements

Life is old there, older than the tress

in accordance with PFRSs

Younger than the mountains, blowing like a breeze

And for such internal control

Country roads, take me home

As management determines
To the place I belong

Is necessary to enable
West Virginia, mountain mamma

The preparation of consolidated FS

Take me home, country roads

That are free from material misstatements

All my memories, gather round her

Whether due to fraud or error

Miner’s lady, stranger to blue water

in preparing the consolidated financial statements

Dark and dusty, painted on the sky

management is responsible for assessing the Group’s

Misty taste of moonshine, teardrop in my eye

ability to continue
Country roads, take me home

as a going concern, disclosing,

To the place I belong

as applicable, matters related

West Virginia, mountain mamma
to going concern and using the
Take me home, to the country roads

||I hear her voice in the morning hour she calls me||
||Radio reminds me of my home far away||
||Driving down the road I get a feeling||
||That I should have been home yesterday, yesterday||

the going concern basis of

Country roads, take me home

accounting unless management

To the place I belong

either intends to liquidate

West Virginia, mountain mamma

The Group or to cease

Take me home, country roads

Operations, or has
Country roads, take me home

No realistic alternative
To the place I belong

But to do so. Those charged

West Virginia, mountain mamma

With governance and responsible

Take me home, to the country roads

For overseeing the Group’s

Take me home, that country road

Financial reporting process

Take me home, that country road