Annual Financial Statements for the year ended 30 June 2021 0 - Book - Page 161
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To the Directors of Sasol Limited
Report on the Assurance Engagement on the Compilation of Pro Forma
Financial Information included in the Sasol Limited Annual Financial
Statements for the year ended 30 June 2021
We have completed our assurance engagement to report on the compilation of the pro forma financial information of Sasol Limited (the
“Company”) by the directors. The pro forma financial information, as set out on pages 47 to 161 of the Sasol Limited Annual Financial
Statements for the year ended 30 June 2021, consist of selected financial information translated into US Dollar for convenience purposes.
The applicable criteria on the basis of which the directors have compiled the pro forma financial information are specified in the JSE Limited
(JSE) Listings Requirements and described in the basis of preparation and accompanying footnotes on pages 49, 51, 60 and 161 of the Sasol
Limited Annual Financial Statements for the year ended 30 June 2021.
The pro forma financial information has been compiled by the directors to enable offshore shareholders to interpret the financial
performance in a universally measured currency. As part of this process, information about the Company’s financial position and financial
performance has been extracted by the directors from the Company’s financial statements for the year ended 30 June 2021, on which an
audit report has been published.
SASOL LIMITED GROUP
CONSOLIDATED FINANCIAL STATEMENTS
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The directors of the Company are responsible for compiling the pro forma financial information on the basis of the applicable criteria
specified in the JSE Listings Requirements and described in the basis of preparation and accompanying footnotes on pages 49, 51, 60 and 161
of the Sasol Limited Annual Financial Statements for the year ended 30 June 2021.
Our independence and quality control
We have complied with the independence and other ethical requirements of the Code of Professional Conduct for Registered Auditors,
issued by the Independent Regulatory Board for Auditors’ (IRBA Code), which is founded on fundamental principles of integrity, objectivity,
professional competence and due care, confidentiality and professional behaviour. The IRBA Code is consistent with the corresponding
sections of the International Ethics Standards Board for Accountants’ International Code of Ethics for Professional Accountants (including
International Independence Standards). The firm applies International Standard on Quality Control 1 and, accordingly, maintains a
comprehensive system of quality control including documented policies and procedures regarding compliance with ethical requirements,
professional standards and applicable legal and regulatory requirements.
Reporting accountant’s responsibility
Our responsibility is to express an opinion about whether the pro forma financial information has been compiled, in all material respects, by
the directors on the basis of the applicable criteria specified in the JSE Listings Requirements and described in the basis of preparation and
accompanying footnotes on pages 49, 51, 60 and 161 of the Sasol Limited Annual Financial Statements for the year ended 30 June 2021 based
on our procedures performed.
NOTES TO THE FINANCIAL STATEMENTS
Directors' responsibility
For purposes of this engagement, we are not responsible for updating or reissuing any reports or opinions on any historical financial
information used in compiling the pro forma financial information, nor have we, in the course of this engagement, performed an audit or
review of the financial information used in compiling the pro forma financial information.
The purpose of pro forma financial information is solely to present the financial performance in a universally measured currency to enable
offshore shareholders to interpret the financial performance. Accordingly, we do not provide any assurance that the actual financial
information would have been as presented.
A reasonable assurance engagement to report on whether the pro forma financial information has been compiled, in all material respects,
on the basis of the applicable criteria involves performing procedures to assess whether the applicable criteria used by the directors in the
compilation of the pro forma financial information provide a reasonable basis for presenting the significant effects directly attributable to
the event or transaction, and to obtain sufficient appropriate evidence about whether:
SASOL LIMITED COMPANY
We conducted our engagement in accordance with the International Standard on Assurance Engagements (ISAE) 3420, Assurance
Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus issued by the International
Auditing and Assurance Standards Board. This standard requires that we plan and perform our procedures to obtain reasonable assurance
about whether the pro forma financial information has been compiled, in all material respects, on the basis specified in the JSE Listings
Requirements.
• The related pro forma adjustments give appropriate effect to those criteria; and
• The pro forma financial information reflects the proper application of those adjustments to the unadjusted financial information.
The procedures selected depend on our judgment, having regard to our understanding of the nature of the Company, the event or
transaction in respect of which the pro forma financial information has been compiled, and other relevant engagement circumstances.
Our engagement also involves evaluating the overall presentation of the pro forma financial information.
We believe that the evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Opinion
OTHER
In our opinion, the pro forma financial information has been compiled, in all material respects, on the basis of the applicable criteria specified
by the JSE Listings Requirements and described in the basis of preparation and accompanying footnotes on pages 49, 51, 60 and 161 of the
Sasol Limited Annual Financial Statements for the year ended 30 June 2021.
PricewaterhouseCoopers Inc.
Director: Johan Potgieter
Registered Auditor
Johannesburg, South Africa
16 August 2021
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Sasol Annual Financial Statements 2021