In accordance with our Engagement Letter dated 17 October 2016, we have performed the procedures agreed with you and enumerated below. Our engagement was undertaken in accordance with the Special Reports Auditing Standard applicable to agreed-upon procedures engagements, issued by the Saudi Organization for Certified Public Accountants (SOCPA). The procedures were performed solely to assist the management of Virgin Mobile Saudi Consortium (the “Company”) in the submission of CITC’s required revenue and cost schedule (the “Schedule” – see Appendix A) for the period ended 31 December 2014 (the “Relevant period”).