REPORT OF THE INDEPENDENT AUDITORS TO THE DIRECTORS OF BARL OWORL D LIMITED ON LIMITED ASSUR ANCE PROCEDURES REGARDING SELECTED PERFORMANCE INDICATORS PUBLISHED IN THE SUSTAINABILITY REPORT IN BARL OWORL D’S ANNUAL REPORT FOR THE PERIOD 1 OCTOBER 2008 TO 30 SEPTEMBER 2009.

Scope
You have requested that we perform limited assurance procedures for selected performance indicators to be published in the Sustainability Report in Barloworld’s Annual Report for the year ended 30 September 2009. Our limited assurance procedures were conducted with the objective of expressing a conclusion on whether anything came to our attention that causes us to believe the selected performance indicators are not presented fairly. Limited assurance procedures include examining, on a test basis, evidence supporting the selected performance indicators.

The selected performance indicators are as follows:
• Value added statement;
• Group CSI spend 2009;
• Employee profile, limited to: number of employees; employee breakdown by race; and male and female employee breakdown;
• Lost time injuries and fatalities;
• Certified management systems;
• Fuel usage;
• Electricity usage; and
• Carbon emissions.

Methodology
We conducted our audit in accordance with International Standards for Assurance Engagements 3000 (Revised), “Assurance Engagements other than audits or reviews of historical financial information” (ISAE 3000). This standard requires that we plan and perform the procedures to obtain limited assurance that the selected performance indicators are presented fairly in accordance with the criteria set out in the Sustainability Report.

Considerations and limitations
Non-financial data are subject to more inherent limitations than financial data, given both their nature and the methods used for determining, calculating or estimating such data. We have not undertaken work to confirm that all relevant issues are included, nor have we carried out any work on data reported in respect of future projections and targets.

Conclusion
Based on our review, nothing has come to our attention that causes us to believe the selected performance indicators listed above are not presented fairly.

We can also conclude with limited assurance that the calculation of the carbon inventory for the period 1 October 2008 to 30 September 2009 is compliant with the requirements of the GHG Protocol Corporate Standard for the accounting and reporting of greenhouse gas emissions.

Deloitte & Touche
Registered Auditor

Per AG Waller
Partner

16 November 2009

National Executive: GG Gelink Chief Executive, AE Swiegers Chief Operating Officer, GM Pinnock Audit, DL Kennedy Tax & Legal and Risk
Advisory, L Geeringh Consulting, L Bam Corporate Finance, CR Beukman Finance, TJ Brown Clients & Markets, NT Mtoba Chairman of the Board,
CR Qually Deputy Chairman of the Board

A full list of partners and directors is available on request.