Principles of Consolidation The accompanying
Post# of 17650
The accompanying consolidated financial statements include the financial statements of Digital Utilities Ventures, Inc. for
the period of inception through February 28, 2014 consolidated with the financial statements of Torq Communications,
Inc, (formerly Digital Utilities, Inc.) for the period of establishment through February 28, 2014. All intercompany
transactions and balances have been eliminated in the consolidation.