RAND WATER ANNUAL REPORT 2023

Consolidated Annual Financial Statements for the year ended 30 June 2023

The reports and statements set out below comprise the consolidated annual financial statements presented to the shareholder: CONSOLIDATED ANNUAL FINANCIAL STATEMENTS

STATEMENT OF RESPONSIBILITY BY THE BOARD

143

REPORT OF THE GROUP AUDIT AND RISK COMMITTEE

144

INDEPENDENT AUDITOR’S REPORT

148

BOARD REPORT

157

REMUNERATION REPORT

180

STATEMENT OF FINANCIAL POSITION

188

STATEMENT OF FINANCIAL PERFORMANCE

190

STATEMENT OF COMPREHENSIVE INCOME

191

INDEX STATEMENT OF CHANGES IN EQUITY STATEMENT OF CASH FLOWS

192

193

SUMMARY OF PRINCIPAL ACCOUNTING POLICIES AND SIGNIFICANT JUDGEMENTS

194

NOTES TO THE CONSOLIDATED ANNUAL FINANCIAL STATEMENTS

222