We have audited the consolidated and separate financial statements of TERRA Mauricia Ltd and its subsidiaries (the Group and Company), on pages 124 to 237, which comprise the consolidated and separate statements of financial position at December 31, 2020, and the consolidated and separate statements of profit or loss and other comprehensive income, the consolidated and separate statements of changes in equity and the consolidated and separate statements of cash flows for the year then ended, and the notes to consolidated and separate financial statements, including a summary of significant accounting policies. Administrative TERRA Every individual within the Group has played a valuable part in making Terra the company it is today. Together, we hope to continue growing our success for generations to come. Read more In our opinion, except for the possible effects of the matters described in the Basis for Qualified Opinion section of our report, the consolidated and separate financial statements give a true and fair view of the financial position of the Group and the Company as at December 31, 2020, and of their financial performance and their cash flows for the year then ended in accordance with International Financial Reporting Standards and in compliance with the requirements of the Companies Act 2001 and Financial Reporting Act.