I am satisfied that the individuals named below satisfy the requirements prescribed for the purposes of section 36A(2)(a) of the Financial Reporting Act 2013 and, pursuant to section 36(1)(d)(ii) of that Act, I approve:

Gandhi, Nitin Suresh, of Suva, Republic of Fiji, Ministry of Justice of the Republic of Fiji Registered Auditor No. AUD19/16 and a member of the Fiji Institute of Accountants

Miller, Jr., David G., of Phoenix, United States of America, Arizona State Board of Accountancy Registered Auditor No. 12302-E and a member of the American Institute of Certified Public Accountants

Viner, Andrew Saul, of London, United Kingdom, ICAEW Registered Auditor No. 8199504 and a member of the Institute of Chartered Accountants in England and Wales

for the time being for the purposes of that section.

Dated at Wellington this 9th day of March 2017.

YESH AMIN, Assistant Registrar of Companies.