Road, Metro, Rail and Water - - Australia 1 16 Defence 1 1 Others 2 2 Total 7 23 1 Regulatory Panel Audit Firms Entities Airport 3 7 Road, Metro, Rail and Water 4 13 Australia - - Defence - - Others - - Total 7 20 Others Audit Firms Entities Airport 3 11 Road, Metro, Rail and Water 3 12 Australia - - Defence 5 12 Others 19 103 Total 30 138 1. Regulatory panel includes auditors that are selected from the panel appointed by regulatory authorities (this is in line with the respective concession agreements) Listed Entity Statutory Auditor Remarks Adani Ports & Deloitte Haskins & Sells The Statutory Auditor before the rotation SEZ was SRBC & Co. (EY) Adani Power SRBC & Co. (EY) The Statutory Auditor before the rotation was Deloitte Haskins & Sells Adani Deloitte Haskins & Sells The Statutory Auditor before the rotation Transmission was Dharmesh Parikh & Co. Adani Green SRBC & Co. (EY) & The Statutory Auditor before the rotation Energy Dharmesh Parikh & Co. was BSR & Co. (KPMG) (Joint Auditors) Adani Shah Dhandharia & Co. AEL acts as an incubator and has businesses Enterprises & includes 27 other in various sectors and subsidiaries and (AEL) Statutory Audit Firms like associates spread over eight jurisdictions. Ernst & Young, PKF, Walker There are more than 27 Statutory Audit firms Chandiok & Co. & K S Rao & which audit the various entities within Adani Co., etc. Enterprises which include a mix of big four Statutory Auditors as well as statutory auditors who are highly reputed in their respective jurisdictions. 44

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