•  ‘Selected 2005 Sustainable Development (SD) performance indicators’ at selected sites, indicated below; and
• Whether the report complies with the ‘in accordance with’ requirements of the 2002 Global Reporting Initiative (GRI) Sustainability Reporting Guidelines (the 2002 GRI Guidelines).

This report is made solely to Kumba Resources in accordance with the terms of our engagement. Our work has been undertaken so that we might state to Kumba Resources those matters we have been engaged to state in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Kumba Resources, for our work, for this report, or for the conclusions we have reached.

The directors of Kumba Resources are responsible for the preparation and presentation of the report for 2005 and the information and assessments contained within it; for determining the group’s objectives in respect of SD performance and for designing, implementing and maintaining appropriate performance management and internal control systems to record, monitor and improve the accuracy, completeness and reliability of SD data from which the reported information is derived.

The procedures selected depend on our judgment, including the assessment of the risks of material misstatement of the subject matter and the purpose of our engagement. In making these assessments we have considered internal controls relevant to the company’s preparation and presentation of information in the report, in order to design procedures appropriate for gathering sufficient evidence to determine that the aspects indicated above are not materially misstated or misleading. Our assessment of relevant internal controls is not, however, for the purpose of expressing a conclusion on the effectiveness of the company’s internal controls.

Kumba Resources applies the Anglo American plc Safety, Health and Environmental (SHE) Reporting Guidance as the criteria for determining the recognition and measurement of the ‘selected 2005 SD performance indicators’. The reliability of SD performance indicators is subject to inherent limitations given their nature and methods for determining, calculating or estimating such data. It is important to understand the ‘selected 2005 SD performance indicators’ and related statements in the report, in the context of these limitations.

We planned and performed our work to obtain all the information and explanations that we considered necessary to provide sufficient appropriate evidence to provide a basis for our reasonable or limited assurance conclusions expressed below, for each aspect of the report that was the subject of our assurance engagement. We do not express any assurance in relation to SD performance indicators at sites not visited by us, or in respect of the remaining 2005 SD performance indicators included in the report, but not selected by us, for purposes of our assurance engagement.

Where a limited assurance conclusion is expressed, our evidence gathering procedures are more limited than for a reasonable assurance engagement, and therefore less assurance is obtained than in a reasonable assurance engagement. We believe that our work performed as set out below provides an appropriate basis for our conclusions.

The SD performance indicators selected by KPMG, in conjunction with Kumba Resources, to be the subject of the assurance engagement were determined by considering Kumba Resources’ key SD risks, identifying those SD indicators considered relevant to management and stakeholder decision-making processes, and our experience of the risks associated with reporting SD performance indicators, and the systems and processes in place, to mitigate those risks. These are collectively referred to as the ‘selected 2005 SD performance indicators’.

• Obtaining an understanding of the systems used to generate, aggregate and report the selected 2005 SD performance indicators based on Anglo American plc (SHE) Reporting Guidance for the selected 2005 SD performance indicators at four selected sites (Sishen, Grootegeluk, Ticor SA and Rosh Pinah) to assess the associated reliability of the selected 2005 SD performance indicators;
  
• Conducting interviews with management at the four selected sites visited, to obtain an understanding of the consistency of the reporting processes compared with prior years and to obtain explanations for SD performance trends; and

• Reviewing the consistency between the selected 2005 SD performance indicators and related statements in the report, in light of the findings from the site visits and our analytical review.

• The selected 2005 SD performance indicators set out in (a) above, at the selected sites, for the year ended 31 December 2005, are properly presented in all material respects on the basis of the Anglo American plc SHE Reporting Guidance; and
  
• Nothing has come to our attention that causes us to believe that the selected 2005 SD performance indicators set out in (b) above, at the selected sites, for the year ended 31 December 2005, are not properly presented in all material respects on the basis of the Anglo American plc SHE Reporting Guidance.

• Kumba Resources adequately reports on the 44 numbered elements in Sections 1 to 3 of Part C of the 2002 GRI Guidelines;
  
• The report includes a GRI Content Index;
  
• A response has been given to each core indicator in Section 5 of Part C of the 2002 GRI Guidelines;
  
• The company’s response to each of the principles in Part B of the 2002 GRI Guidelines, as set out in the ‘GRI In Accordance With Self-Assessment’ (p114) is not materially misstated; and
  
• The report includes a GRI ‘in accordance with’ statement signed by the CEO.