Reports and Financial Statements for the Year Ended 2022

We have audited the accompanying Consolidated financial statements of Minerals Income Investment
Fund (MIIF) its Subsidiary for the year ended 31 December 2022. 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 that ended, and a summary of significant accounting policies and other explanatory notes set out
on pages 15 to 32.
In our opinion, the Consolidated accompanying financial statements present fairly, in all material
respects, the financial position of the Group as of 31 December 2022, and the financial performance
and Cash flows of the Group for the year then ended in accordance with International Financial
Reporting Standards (IFRS) and a manner required by the Minerals Income Investment Act, 2018 (Act
978), the Companies Act 2019 (Act 992) and Public Financial Management Act 2016 (Act 921) and
Public Financial Management Regulations 2019, (LI 2378).