Exhibit 2

Information the PMU requires audit committees to consider

For ease of reference, this annexure contains information that all audit committees must consider in fulfilling their responsibilities referred to on page 3 of this the 2023 report.

  1. This, the 2023 report;

  2. From the Proactive Monitoring Limited Scope Thematic review: Cash flow information and disclosures of liquidity and going concern of October 2022;

    • Section 7.4: Cash and cash equivalents; and

    • Section 7.8 : Changes in liabilities arising from financing activities

    • Section 8: Liquidity Risk

  3. Given our common findings, the following sections from the Combined Findings Report issued in October 2023;

    • General (due care) (page 7);

Audit committees should consider the entire content of the Combined Findings Report if the issuer:

  • is newly listed; or

  • had events or transactions that were not present when they considered our previous reports.

Source: JSE (2023b, p. 24, emphasis added)
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