Asset Buyout Partners Annual Report 2019

3 Independent auditor's report - Asset Buyout Partners Invest AS A member firm of Ernst & Young Global Limited Report on other legal and regulatory requirements Opinion on the Board of Directors’ report Based on our audit of the financial statements as described above, it is our opinion that the information presented in the Board of Directors’ report concerning the financial statements, the going concern assumption and proposal for the allocation of the result is consistent with the financial statements and complies with the law and regulations. Opinion on registration and documentation Based on our audit of the financial statements as described above, and control procedures we have considered necessary in accordance with the International Standard on Assurance Engagements (ISAE) 3000, «Assurance Engagements Other than Audits or Reviews of Historical Financial Information», it is our opinion that management has fulfilled its duty to ensure that the Company's accounting information is properly recorded and documented as required by law and bookkeeping standards and practices accepted in Norway. Stavanger, 28 April 2020 E RNST & Y OUNG AS Jan Kvalvik State Authorised Public Accountant (Norway) Asset Buyout Partners | Annual Report 2019 57