ECIC IR 2023

ANNUAL Financial Statements for the year ended 31 March 2023

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CONTENTS

Page

Audit Committee Report

3 – 5

Directors’ Responsibility Statement and approval of the Annual Financial Statements

6

Company Secretary’s Certification

7

Directors’ Report

8 – 11

Independent Auditors’ Report

12 – 15

Statement of Financial Position

16

Statement of Profit or Loss and Other Comprehensive Income

17

Statement of Changes in Equity

18

Statement of Cash Flows

19

Accounting Policies

20 – 40

Notes to the Annual Financial Statements

41 – 84

Supplementary information Financial results based on South African Rand functional currency

85 – 86

YOUR EXPORT RISK PARTNER

2