Financial Highlights

Independent auditor’s report
on the Summary Financial Statements

The Summary Financial Statements, which comprise the statement of financial
position as at December 31, 2016, the statement of comprehensive income for the
year then ended, and related notes, are derived from the audited financial statements
of ENNIA Caribe Leven N.V., ENNIA Caribe Schade N.V. and ENNIA Caribe Zorg N.V. (“the Companies”) for the year ended December 31, 2016. In our opinion, the accompanying Summary Financial Statements are consistent, in all material respects, with the audited financial statements, in accordance with International Financial Reporting Standards as issued by the International Accounting Standards Board.

Summary Financial Statements highlights

The Summary Financial Statements do not contain all the disclosures required
by International Financial Reporting Standards. Reading the Summary Financial
Statements and our report thereon, therefore, is not a substitute for reading the
audited financial statements of the Companies.

The audited financial statements and our report thereon

We expressed an unmodified opinion on the financial statements of the Companies
in our reports dated July 14, 2017. Those reports also include an emphasis of matter
paragraph detailing non-compliance with the solvency requirements as per the revised
Annual Statement Composition and Valuation Guidelines (ARAS v2.7) of the Centrale Bank van Curaçao en Sint Maarten due to non-admissibility of assets, and the timingto arrive at the required level of admissible assets.

Management’s responsibility for the Summary Financial Statements

Management is responsible for the preparation of the Summary Financial Statements
derived from the audited financial statements of the Companies on the basis described
in the notes to these Summary Financial Statements.

Auditor’s responsibility 

Our responsibility is to express an opinion on whether the Summary Financial Statements are consistent, in all material respects, with the audited financial statements of the Companies based on our procedures, which were conducted in accordance with International Standards on Auditing (ISA) 810 (Revised), “Engagements to Report on Summary Financial Statements”.

Curaçao, July 14, 2017
Baker Tilly Curaçao
V.T.M. Bergisch RA