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94

STARHILL global reit ANNUAL REPORT FY 2016/17

We communicate with the Manager regarding, among other matters, the planned scope and timing of the audit and significant

audit findings, including any significant deficiencies in internal control that we identify during our audit.

We also provide the Manager with a statement that we have complied with relevant ethical requirements regarding independence,

and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence,

and where applicable, related safeguards.

From the matters communicated with the 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 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 benefits of such communication.

The engagement partner on the audit resulting in this independent auditors’ report is Eng Chin Chin.

Public Accountants and

Chartered Accountants

Singapore

29 August 2017

independent

auditors’ report

Unitholders of Starhill Global

Real Estate Investment Trust

(Constituted in the Republic of

Singapore pursuant to a Trust Deed

dated 8 August 2005 (as amended))