Independent limited assurance report to the directors of Life Healthcare Group Holdings Limited

Private Bag X6
Gallo Manor 2052
South Africa

Deloitte & Touche
Registered Auditors
Risk Advisory
Deloitte
5 Magwa Crescent
Waterfall City
Waterfall
Docex 10 Johannesburg

Tel: +27 (01) 11 806 5000
www.deloitte.com

The Board of Directors
Life Healthcare Group Holdings Limited
Oxford Manor
21 Chaplin Road
Illovo
2196

We have performed our limited assurance engagement in respect of the key performance indicators for the year ended 30 September 2020.

The subject matter comprises the selected key performance indicators conducted in accordance with the company's reporting criteria, as prepared by the responsible party, during the year ended 30 September 2020.

The terms of management's basis of preparation comprise the criteria by which the company's compliance is to be evaluated for purposes of our limited assurance engagement. The key performance indicators are as follows:

No	Key performance indicator	Unit of measurement	Boundary

1	Healthcare risk waste generated	kg/PPD	Southern Africa business
2	Patient safety adverse events	Total patient incidents/PPD x 1 000	Southern Africa business
3	Paid patient days (PPD)	Number	Southern Africa business
4	Healthcare associated infections (HAI)	HAI/PPD x 1 000	Southern Africa business

Directors' responsibility

The directors being the responsible party, and where appropriate, those charged with governance are responsible for the key performance indicator information, in accordance with management's basis of preparation.

The responsible party is responsible for:

ensuring that the key performance indicator information is properly prepared and presented in accordance with management's basis of preparation;
confirming the measurement or evaluation of the underlying key performance indicators against the applicable criteria, including that all relevant matters are reflected in the key performance indicator information and;
designing, establishing and maintaining internal controls to ensure that the key performance indicator information is properly prepared and presented in accordance with management's basis of preparation.

Assurance Practitioner's responsibility

We conducted our assurance engagement in accordance with the International Standard on Assurance Engagements (ISAE) 3000 (Revised), Assurance Engagements Other Than Audits or Reviews of Historic Financial Information. This standard requires us to comply with ethical requirements and to plan and perform our limited assurance engagement with the aim of obtaining limited assurance regarding the key performance indicators of the engagement.

We shall not be responsible for reporting on any key performance indicator events and transactions beyond the period covered by our limited assurance engagement.

National Executive: *LL Bam Chief Executive Officer, *TMM Jordan Deputy Chief Executive Officer: Clients & Industries, *MJ Jarvis Chief Operating Officer, *AF Mackie Audit & Assurance, *N Sing Risk Advisory, DP Ndlovu Tax & Legal, MR Verster Consulting, *JK Mazzocco People & Purpose, MG Dicks Risk Independence & Legal, *KL Hodson Financial Advisory, *B Nyembe Responsible Business & Public Policy *R Redfearn Chair of the Board

A full list of partners and directors is available on request *Partner and registered auditor

B-BBEE rating: Level 1 contributor in terms of DTI Generic Scorecard as per the amended Codes of Good Practice

Associate of Deloitte Africa, a Member of Deloitte Touche Tohmatsu Limited

Our Independence and Quality Control

We have complied with the independence and other ethical requirements of the Independent Regulatory Board for Auditors' Code of Professional Conduct for Registered Auditors (IRBA Code), which is founded on fundamental principles of integrity, objectivity, professional competence and due care, confidentiality and professional behaviour. The IRBA Code is consistent with the corresponding sections of the International Ethics Standards Board for Accountants' International Code of Ethics for Professional Accountants (including International Independence Standards).

Deloitte applies the International Standard on Quality Control 1 and accordingly maintains a comprehensive system of quality control, including documented policies and procedures regarding compliance with ethical requirements, professional standards and applicable legal and regulatory requirements.

Summary of work performed

We have performed our procedures on the key performance indicator transactions of the Company, as prepared by management in accordance with management's basis of preparation for the year ended 30 September 2020.

Our evaluation included performing such procedures as we considered necessary which included:

interviewed management and senior executives to obtain an understanding of the internal control environment, risk assessment process and information systems relevant to the sustainability reporting process for the selected subject matter;
tested the systems and processes to generate, collate, aggregate, validate and monitor the source data used to prepare the selected subject matter for disclosure in the Integrated Report,
inspected supporting documentation and performed analytical review procedures; and
evaluated whether the selected key performance indicator disclosures are consistent with our overall knowledge and experience of sustainability processes at
Life Healthcare Group Holdings Limited.

Our assurance engagement does not constitute an audit or review of any of the underlying information conducted in accordance with International Standards on Auditing or International Standards on Review Engagements and accordingly, we do not express an audit opinion or review conclusion.

We believe that our evidence obtained is sufficient and appropriate to provide a basis for our limited assurance conclusion.

In a limited assurance engagement, the procedures performed vary in nature and timing from, and are less in extent than for, a reasonable assurance engagement. Consequently, the level of assurance obtained in a limited assurance engagement is substantially lower than the assurance that would have been obtained had we performed a reasonable assurance engagement. Accordingly, we do not express a reasonable assurance opinion about whether the key performance indicator information has been properly prepared and presented, in all material respects, in accordance with management's basis of preparation.

Limited assurance conclusion

Based on our work described in this report, nothing has come to our attention that causes us to believe that the key performance indicators are not prepared, in all material respects, in accordance with management's basis of preparation.

Other matters

The maintenance and integrity of the company's website is the responsibility of Life Healthcare Group Holdings Limited management. Our procedures did not involve consideration of these matters and, accordingly, we accept no responsibility for any changes to either the information in the Report or our independent limited assurance report that may have occurred since the initial date of its presentation on Life Healthcare Group Holdings Limited's website.

Deloitte & Touche
Registered Auditors

Per Mark Victor
Partner

9 December 2020

5 Magwa Crescent
Waterfall City, Waterfall