Samsung C&T : Quarter3 Interim Financial Statements

Samsung C&T Corporation and Subsidiaries

Consolidated Interim Financial Statements September 30, 2022

Samsung C&T Corporation and Subsidiaries

Ernst & Young Han Young

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Yeongdeungpo-gu, Seoul 07241 Korea

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Report on review of interim condensed consolidated financial statements

The Shareholders and Board of Directors

Samsung C&T Corporation

We have reviewed the accompanying interim condensed consolidated financial statements of SAMSUNG C&T CORPORATION Corporation and its subsidiaries (collectively the "Group"), which comprise the interim condensed consolidated statement of financial position as of September 30, 2022, and the related interim condensed consolidated statement of comprehensive income (loss) for the three and nine months then ended, interim condensed consolidated statement of changes in equity and interim condensed consolidated statement of cash flows for the nine months then ended, and a summary of significant accounting policies and other explanatory information.

Management's responsibility for the interim condensed consolidated financial statements

Management is responsible for the preparation and presentation of these interim condensed consolidated financial statements in accordance with Korean International Financial Reporting Standard ("KIFRS") 1034 Interim Financial Reporting, and for such internal control as management determines is necessary to enable the preparation of interim condensed consolidated financial statements that are free from material misstatement, whether due to fraud or error.

Auditor's responsibility

Our responsibility is to express a conclusion on these interim condensed consolidated financial statements based on our review.

We conducted our review in accordance with the review standards for interim financial statements in the Republic of Korea. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Korean Auditing Standards ("KGAAS") and, consequently, does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.

Conclusion

Based on our review, nothing has come to our attention that causes us to believe that the accompanying interim condensed consolidated financial statements are not presented, in all material respects, in accordance with KIFRS 1034 Interim Financial Reporting.

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