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INDEPENDENT AUDITORS’ REPORT
REPORTS
From the matters communicated with the HBT Trustee-Manager and the H-REIT Manager, we determine those matters
that were of most significance in the audit of the financial statements of the current period and are therefore the key
audit matters. We describe these matters in our auditors’ report unless the law or regulations preclude 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
benefits 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 HBT Trustee-Manager have been
properly kept in accordance with the provisions of the Act.
The engagement partner on the audit resulting in this independent auditors’ report is Lo Mun Wai.
KPMG LLP
Public Accountants and
Chartered Accountants
Singapore
10 March 2017
113
Annual Report 2016