UNAUDITED PRO FORMA FINANCIAL INFORMATION OF THE ENLARGED GROUP REPORT FROM THE AUDITOR’S ON THE UNAUDITED PRO FORMA FINANCIAL INFORMATION OF THE ENLARGED GROUP The following is the text of a report received from Ernst & Young, Certified Public Accountants, Hong Kong, which has been prepared for the purpose of inclusion in this annual report, in respect of the unaudited pro forma financial information of the Enlarged Group. Ernst &Young 27/F, One Taikoo Place 979 King’s Road Quarry Bay, Hong Kong Tel : +852 2846 9888 Fax : +852 2868 4432 ey.com 香港鰂魚涌英皇道979號 太古坊一座27樓 24 March 2022 To the Directors of ESR Cayman Limited We have completed our assurance engagement to report on the compilation of unaudited pro forma financial information of ESR Cayman Limited (the “Company”) and its subsidiaries (collectively, the “Group”) by the directors of the Company (the “Directors”) for illustrative purposes only. The unaudited pro forma financial information consists of the unaudited pro forma consolidated statement of financial position as at 31 December 2021, the unaudited pro forma consolidated statement of profit or loss and other comprehensive income for the year ended 31 December 2021, and the related notes as set out on pages 241 to 249 in the Company’s annual report dated 24 March 2022 for the year ended 31 December 2021 issued by the Company (the “Unaudited Pro Forma Financial Information”) in connection with the acquisition (the “Acquisition”) of 100% of share capital of the ARA Asset Management Limited (“ARA”, the ARA and its subsidiaries collectively referred to as the “ARA Group”) completed on 20 January 2022. The applicable criteria on the basis of which the Directors have compiled the Unaudited Pro Forma Financial Information are described on pages 241 to 249 of the annual report respectively. The Unaudited Pro Forma Financial Information has been compiled by the Directors to illustrate the impact of the Acquisition on the Group’s financial position as at 31 December 2021 and the Group’s financial performance for year ended 31 December 2021 as if the transaction had taken place at 31 December 2021 and 1 January 2021 respectively. As part of this process, information about the Group’s financial position and financial performance has been extracted by the Directors from the Group’s audited consolidated financial statements for the year ended 31 December 2021 as set out in the annual report. Information about the ARA Group’s consolidated financial position and financial performance has been extracted by the Directors from the audited financial statements on the ARA Group. Directors’ responsibility for the Pro Forma Financial Information The Directors are responsible for compiling the Unaudited Pro Forma Financial Information in accordance with paragraph 4.29 of the Rules Governing the Listing of Securities on The Stock Exchange of Hong Kong Limited (the “Listing Rules”) and with reference to Accounting Guideline 7 “Preparation of Pro Forma Financial Information for Inclusion in Investment Circulars” (“AG 7”) issued by the Hong Kong Institute of Certified Public Accountants (the “HKICPA”). R E A C H I N G N E W H E I G H T S 250
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