ANNUAL REPORT 2025 135 INDEPENDENT AUDITOR’S REPORT To the Unitholders of Hutchison Port Holdings Trust Auditor’s Responsibilities for the Audit of the Financial Statements (Continued) We also provide the Trustee-Manager with a statement that we have complied with relevant ethical requirements regarding independence, and communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, actions taken to eliminate threats or safeguards applied. From the matters communicated with the Trustee-Manager, we determine those matters that were of most signifi cance in the audit of the fi nancial statements of the current period and are therefore the key audit matters. We describe these matters in our auditor’s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefi ts of such communication. Report on Other Legal and Regulatory Requirements In our opinion, the accounting and other records required by the Act to be kept by the Trustee-Manager have been properly kept in accordance with the provisions of the Act. The engagement partner on the audit resulting in this independent auditor’s report is Debra Ann Ker. PricewaterhouseCoopers LLP Public Accountants and Chartered Accountants Singapore, 5 February 2026
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