Independent Auditor’s Report Matters on which we are required to report by exception Respective responsibilities of Directors and Auditors Scope of the audit of the financial statements Opinion on financial statements Matters on which we are required to report by the Companies Acts  1963 to 2012 CRH 71 In our opinion:  An audit involves obtaining evidence about the amounts and disclosures in  the financial statements sufficient to give reasonable assurance that the  financial statements are free from material misstatement, whether caused by  fraud or error. This includes an assessment of: whether the accounting  policies are appropriate to the Group and the Company’s circumstances and  have been consistently applied and adequately disclosed; the reasonableness  of significant accounting estimates made by the Directors; and the overall  presentation of the financial statements. In addition, we read all the financial  and non-financial information in the Annual Report to identify material  inconsistencies with the audited financial statements. If we become aware of  any apparent material misstatements or inconsistencies we consider the  implications for our Report.  As explained more fully in the Statement of Directors’ Responsibilities the  Directors are responsible for the preparation of the financial statements giving  a true and fair view. Our responsibility is to audit and express an opinion on  the financial statements in accordance with Irish law and International  Standards on Auditing (UK and Ireland). Those standards require us to  comply with the Auditing Practices Board’s Ethical Standards for Auditors. This Report is made solely to the Company’s members, as a body, in  accordance with section 193 of the Companies Act, 1990. Our audit work has  been undertaken so that we might state to the Company’s members those  matters we are required to state to them in an auditor’s report and for no other  purpose. To the fullest extent permitted by law, we do not accept or assume  responsibility to anyone other than the Company and the Company’s members  as a body, for our audit work, for this Report, or for the opinions we have  formed.  Under the Listing Rules we are required to review: Under the Companies Acts 1963 to 2012 we are required to report to you if,  in our opinion, the disclosures of Directors’ remuneration and transactions  specified by law are not made. We have nothing to report in respect of the following:  We have audited the financial statements of CRH plc for the year ended 31  December 2012 which comprise the Consolidated Income Statement, the  Consolidated Statement of Comprehensive Income, the Consolidated and  Company Balance Sheets, the Consolidated Statement of Changes in Equity,  the Consolidated Statement of Cash Flows, the Accounting Policies, the  related notes 1 to 33 (Group) and the related notes 1 to 12 (Company). The  financial reporting framework that has been applied in the preparation of the  Group Financial Statements is Irish law and International Financial Reporting  Standards (IFRSs) as adopted by the European Union. The financial reporting  framework that has been applied in the preparation of the Company Financial  Statements is Irish law and accounting standards issued by the Financial  Reporting Council and promulgated by the Institute of Chartered Accountants  in Ireland (Generally Accepted Accounting Practice in Ireland).  to the members of CRH public limited company – The Company Balance Sheet is in agreement with the books of account. – The net assets of the Company, as stated in the Company Balance Sheet  are more than half of the amount of its called-up share capital and, in our  opinion, on that basis there did not exist at 31 December 2012 a financial  situation which under section 40(1) of the Companies (Amendment) Act,  1983 would require the convening of an extraordinary general meeting of  the Company. – In our opinion the information given in the Directors’ Report is consistent  with the financial statements and the description in the Corporate  Governance Report of the main features of the internal control and risk  management systems in relation to the process for preparing the Group  Financial Statements is consistent with the Group Financial Statements. – the Directors’ Statement in relation to going concern;  – the part of the Corporate Governance Report relating to the Company’s  compliance with the nine provisions of the UK Corporate Governance Code  specified for our review; and  – certain elements of the disclosures in the report by the Board on Directors’  remuneration.  – the Group Financial Statements give a true and fair view, in accordance with  IFRSs as adopted by the European Union, of the state of the Group’s affairs  as at 31 December 2012 and of its profit for the year then ended; – the Company Balance Sheet gives a true and fair view in accordance with  Generally Accepted Accounting Practice in Ireland of the state of the  Company’s affairs as at 31 December 2012; and – the financial statements have been properly prepared in accordance with  the requirements of the Companies Acts 1963 to 2012 and, as regards the  Group Financial Statements, Article 4 of the IAS Regulation. – We have obtained all the information and explanations which we consider  necessary for the purposes of our audit. – In our opinion proper books of account have been kept by the Company. Breffni Maguire for and on behalf of Ernst & Young  Dublin 25 February 2013