PERU LNG 2021 Annual Report

ANNUAL REPORT PERU LNG 2021 financial statements, whether through fraud or error. On carrying out this evaluation of risk, the auditor takes into consideration the company' S internal controls used in the preparation and presentation of the financial statements in order to design audit procedures. appropriate to the circumstances but not in order to express an opinion on the effectiveness of the company's internal controls. An audit also includes an evaluation of whether the accounting principles used are appropriate and whether the accounting estimates made by the management are reasonable, as well as an evaluation of the general presentation of the financial statements. We believe that the evidence we have obtained is sufficient and appropriate to support our auditors' opinion. Opinion In our opinion the above financial statements reasonably represent, in all significant aspects, the financial position of PERU LNG S.R.L. as at the 31st of December 2021 and 2020, its financial performance and cash flows for the years ending on those dates in accordance with the International Financial Reporting Standards issued by the International Accounting Standards Board. Lima, Perú 25th February 2022 Countersigned by: Juan José Córdova V. (Partner) C.P.C.C. Registration Nº 01-18869 CHAPTER 7 FINANCIAL INFORMATION 92 92

View entire presentation