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180 Nature and Extent of the Assurance Engagement We conducted our work in accordance with the International Standard on Assurance Engagements (ISAE) 3000 (Revised): "Assurance Engagements other than Audits or Reviews of Historical Financial Information", published by the International Auditing and Assurance Standards Board (IAASB). Accordingly, it is our duty to plan and perform the assurance engagement to obtain a limited level of assurance to preclude that the information above is not in accordance, in material respects, with the aforementioned reporting criteria. In a limited assurance engagement the evidence gathering procedures are more limited than in a reasonable assurance engagement and therefore less assurance is obtained than in a reasonable assurance engagement. The choice of audit activities is subject to the auditor’s own judgement. This includes the assessment of the risks of material misstatement in the Report, while taking into account the reporting criteria. Within the scope of our work, we performed amongst others the following procedures when conducting the limited assurance engagement:  Inquiries of personnel on corporate level, which are responsible for the materiality analysis, in order to gain an understanding of the processes for determining material sustainability topics and respective reporting boundaries of RZB Group.  Evaluation of the design and implementation of the systems and processes for the collection, processing and control of the sustainability disclosures included in the scope of this engagement, including the consolidation of the data.  Inquiries of personnel on corporate level responsible for providing the data and information, carrying out internal control procedures and consolidating the data and information.  Evaluation of internal and external documentation in order to determine whether qualitative and quantitative information is supported by sufficient evidence and presented in an accurate and balanced manner.  An analytical review of the data and trend explanations submitted by all sites for consolidation at Group level.  Visit of the network bank Raiffeisen Bank S.A. (Bucharest, Rumania) to assess local data collection and reporting processes and the reliability of the reported data.  Reviewing the consistency of the GRI G4 in-accordance option ‘Core’ as declared by RZB Group with sustainability information in the Report.  Evaluation of the overall presentation of the sustainability information in the Report. Conclusion Based on our limited assurance engagement, nothing has come to our attention that causes us to believe that the disclosures on sustainability included in the scope of this engagement and published in the Report have not been prepared, in all material respects, in accordance with the reporting criteria. Vienna, May 16, 2017 KPMG Austria GmbH Wirtschaftsprüfungs- und Steuerberatungsgesellschaft Peter Ertl iA Katharina Schönauer Austrian Chartered Accountant Manager Climate Change & Sustainability


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