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REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 2021

By Afua Mensah 

Introduction

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We have audited the accompanying Consolidated financial statements of Minerals Income Investment Fund (MIIF)its Subsidiary forthe year ended 31 December 2021. These financial statements comprise the Consolidated statement of comprehensive income, statement of Consolidated financial position, statement of Consolidated changes in equity, statement of Consolidated cash flows for the year then ended, and a summary of significant accounting policies and other explanatory notes set out on pages 15 to32. In our opinion, the Consolidated accompanying financial statements present fairly, in all material respects, the financial position of the Group as at 31 December 2021, and the financial performance and Cash flows of the Group for the year then ended in accordance with International Financial Reporting Standards (IFRS) and in a manner required by the Minerals Income Investment Act, 2018 (Act 978), the Companies Act 2019(Act992) and Public Financial Management Act2016(Act921) and Public Financial Management Regulations 2019, (LI 2378).

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