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VIYI - Availability of the 2024 Audited Annual Financial Statements of the Issuer
Vineyard Road Investments (RF) Limited
(Incorporated in the Republic of South Africa)
(Registration No. 2015/055700/06)
Company code: VIYI
LEI: 37890056B3FAD9D30111
(Vineyard or the Issuer)
AVAILABILITY OF THE 2024 AUDITED ANNUAL FINANCIAL STATEMENTS OF THE ISSUER
Noteholders are advised that the annual financial statements of the Issuer for the year ended 31 December
2024 (the 2024 financial statements) are available for inspection through a secure electronic manner at the
election of the person requesting inspection.
The 2024 financial statements of the Issuer have also been made available on their website at:
https://www.rmb.co.za/conduits/vineyard-road-investments.
The audit report on the 2024 financial statements of the Issuer was unqualified, with no modifications
applicable.
Furthermore, noteholders are advised that the statement of cash flows has been restated to correct errors in
the classification of cash flows related to cash generated from operations. The restatement corrects the
amounts of cash flows arising from the additions of financial assets and disposals of financial assets. The
amounts were previously disclosed based on the notional amount and restated to reflect the actual cash
movement and the necessary adjustments have been made to ensure compliance with the requirements of IAS
7 Statement of Cash Flows. These corrections have no impact on the net reported statement of cash flows.
A restatement has also been made to the financial assets at fair value through profit and loss in the statement
of financial position, to reclassify the amounts between non-current and current assets as they were classified
incorrectly in the previous financial year. The current portion of assets were previously disclosed based on the
maturity analysis of interest, as opposed to the maturity analysis of the interest and capital, the necessary
adjustment has been made.
For more details about these restatements, please refer to note 17 contained in the 2024 financial statements.
25 April 2025
Debt sponsor
FirstRand Bank Limited
Date: 25-04-2025 02:55:00
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