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TR Chadha & Co LLP Chartered Accountants CA Independent Auditor's Review Report on Consolidated Unaudited Quarterly and Year to date Financial Results of Petronet LNG Limited Pursuant to the Regulation 33 of the SEBI ( Listing Obligations and Disclosure Requirements ) Regulations , 2015 To the Board of Directors of Petronet LNG Limited 1. We have reviewed the accompanying Statement of Consolidated Unaudited Financial Results of Petronet LNG Limited ( the Parent ) and its share of the profit / ( loss ) after tax and total Comprehensive Income / ( loss ) of its joint ventures ( the parent and its joint venture together referred as " the group " ) for the quarter and nine months ended 31 " December 2020 ( " the statement " ) , being submitted by the Parent , pursuant to the requirements of Regulation 33 of the SEBI ( Listing Obligations and Disclosure Requirements ) Regulations , 2015 , as amended ( ' the Regulations ' ) . 2. This statement , which is the responsibility of the Parent's management and approved by the Parent's Board of Directors , has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 " Interim Financial Reporting " prescribed under Section 133 of Companies Act 2013 ( " the Act " ) read with relevant rules issued thereunder ( ' Ind AS ) and other accounting principle generally accepted in India . Our responsibility is to express a conclusion on the statements based on our review . 3. We conducted our review of the Statement in accordance with the Standards on Review Engagement ( SRE ) 2410 " Review of Interim Financial Information Performed by the Independent Auditor of the Entity " , issued by the Institute of Chartered Accountants of India ( ICAI ) . 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 Standards on Auditing 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 . We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33 ( 8 ) of the SEBI ( Listing Obligations and Disclosure Requirements ) Regulations , 2015 , as amended , to the extent applicable . 4. The Statement includes the results of the following Jointly controlled entities : • Adani Petronet ( Dahej ) Port Pvt . Limited ( APPPL ) • India LNG Transport Co ( No. 4 ) Pvt . Limited . ( ILT4 ) 5. Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the considerations of review report of the other auditor referred to be in para 6 below , nothing has come to our attention that causes us to believe that the accompanying Statement , prepared in accordance with recognition and measurement principle laid down in the applicable Indian Accounting Standards ( Ind As ) specified under Section 133 of Companies Act , 2013 and other accounting principles generally accepted in India , has not disclosed the information required to be disclosed in terms of the Regulation , read with the Circular , including the manner in which it is to be disclosed , or that it contains any material misstatement . Chadha NEW & DELHI Co. LLP Chartered Accountants TR Chadha & Co. , a partnership firm converted Into T R Chadha & Co LLP ( A limited liability partnership with LLP Identification No. AAF - 3926 ) with effect from 28th December , 2015 Corporate & Regd . Office : B - 30 , Connaught Place , Kuthiala Building , New Delhi - 110001 Phone : 43259900 , Fax : 43259930 , E - mail : delhi@trchadha.com