REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF NAKAMICHI CORPORATION BERHAD (Co. No H) (Incorporated in Malaysia) AND ITS SUBSIDIARIES
|
|
- Antony Benson
- 6 years ago
- Views:
Transcription
1 REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF NAKAMICHI CORPORATION BERHAD REPORT ON THE FINANCIAL STATEMENTS We have audited the accompanying financial statements of NAKAMICHI CORPORATION BERHAD, which comprise the Statements of Financial Position as at 31 December 2014 of the Group and of the Company, the Statements of Profit or Loss and Other Comprehensive Income, Statements of Changes in Equity and Statements of Cash Flows of the Group and of the Company for the financial year ended on that date, and a summary of significant accounting policies and other explanatory notes as set out on pages 14 to 71. Directors Responsibility for the Financial Statements The Directors of the Company are responsible for the preparation of the financial statements that give a true and fair view in accordance with Malaysia Financial Reporting Standards, International Financial Reporting Standards and the Companies Act, 1965 in Malaysia and for such internal controls as the Directors determine are necessary to enable the preparation of the financial statements that are free from material misstatements, whether due to fraud or error. Auditors Responsibility Our responsibility is to express an opinion on these financial statements based on conducting the audit in accordance with approved standards on auditing in Malaysia. Because of the matter described in the Basis for Disclaimer of Opinion paragraph, however, we were not able to obtain sufficient appropriate audit evidence to provide a basis for an audit opinion. 8
2 Basis for Disclaimer Opinion 1. Potential material misstatements in opening balances The financial statements of the Group and the Company for the financial year ended 31 December 2013 were expressed with a Disclaimer Opinion as we were unable to obtain sufficient appropriate audit evidence to verify the existence and accuracy of; (a) (b) (c) (d) (e) (f) (g) (h) (i) the disposal consideration received by the Group and the Company for a motor vehicle amounting to RM92,000; administrative expenses incurred by the Group and the Company amounting to RM90,226 and RM24,979 respectively; finance costs of the Group and of the Company amounting to RM4,625 and RM4,625 respectively; non-trade receivables, deposits and prepayments of the Group amounting to RM11,625, including their recoverability; payments made on behalf of the Group and the Company by Lo Man Heng, a former Director of the Company, amounting to RM85,148, accounted for as advances; non-trade payable balances of the Group and the Company amounting to RM56,249 and RM38,831 respectively, and repayment made in respect of non-trade payables of the Group and the Company amounting to RM19,692 and RM13,050 respectively; accruals of the Group amounting to RM14,043 provided for during the year; amounts previously accounted for as outstanding by the Group and the Company to a Director of the subsidiaries, Tamabina Sdn. Bhd. ( TSB ) and Faktor Juta Sdn. Bhd. ( FJSB ), that have both since been deconsolidated, amounting to RM26,912; and amounts previously accounted for as outstanding in non-trade payable balances of RM163,800 and RM95,886 by the Group and the Company respectively. In addition, the Group deconsolidated the subsidiaries, TSB and FJSB, effective 1 January However, the Company effectively lost control over TSB and FJSB subsequent to the removal of a former Director of the Company from the Board on 29 July The Directors have not been able to obtain the financial information of TSB and FJSB from 1 January 2013 to 29 July 2013 for the purpose of consolidation. We were therefore unable to determine the effect of consolidation adjustment(s) if any to the financial performance and cash flows of the Group for the financial year ended 31 December In view of the above, we were unable to satisfy ourselves that the opening balances do not contain misstatements that may materially affect the financial performance, cash flows, and financial position of the Group and the Company for the financial year ended 31 December Accordingly, we were unable to determine whether adjustments might have been necessary in respect of the financial performance, cash flows and financial position of the Group and the Company for the financial year ended 31 December
3 Basis for Disclaimer Opinion (continued) 2. Material uncertainty relating to the going concern basis In addition, we draw attention to Note 1(c) to the financial statements, which discloses that the financial statements are prepared on the going concern basis which contemplates the realisation of assets and settlement of liabilities in the normal course of business. However, as at the reporting date, notwithstanding the matters raised in the preceding paragraphs, the Group and the Company registered a deficit in shareholders funds of RM13,845,729 and RM13,470,624 and net current liabilities of RM13,845,729 and RM13,470,624. The Group and the Company also incurred a net loss of RM258,851 and RM243,751 during the financial year ended 31 December 2014, thereby indicating the existence of the material uncertainty which casts significant doubt about the Group s and the Company s ability to continue as going concerns. Further to this, on 3 February 2015, a court order was issued for the winding-up of TSB. Pursuant to the Listing Requirements of Bursa Malaysia Securities Berhad ( Bursa Malaysia ) in relation to guidelines under Practice Note No. 17 ( PN17 ), the Company had on 29 April 2015 announced that the Company had triggered the criteria of PN17 and is an affected issuer under the guidelines. The Company is therefore required to submit a regularisation plan within twelve months from 29 April In the event the Company fails to submit a regularisation plan by this date, and obtain the relevant approval from Bursa Malaysia, or fails to successfully implement the plan to regularise its financial condition, the Company s shares may be delisted from Bursa Malaysia. At the date of this report, the Group and the Company do not have any significant operations and the Directors have not formalised a regularisation plan for the Group and the Company. As there is insufficient information for us to evaluate the appropriateness of the ability of the Group and the Company to continue as going concerns, we are accordingly unable to determine the reasonableness of the Directors assumption that the Group and the Company are going concerns. Any adjustments or additional disclosures found to be necessary in respect of the above matters, including any related tax impact, will have a consequential significant effect on the financial position of the Group and the Company as at 31 December 2014 and the financial performance and cash flows of the Group and the Company for the year then ended and may have resulted in additional information being disclosed in the consolidated financial statements as to the nature of the transactions and any contingent liabilities, commitments, related party transactions and significant subsequent events related to the Group and the Company. 10
4 Disclaimer Opinion Because of the significance of the matters as discussed in the Basis for Disclaimer Opinion paragraph, we have not been able to obtain sufficient appropriate audit evidence to provide a basis for an audit opinion. Accordingly, we do not express an opinion on the financial statements. REPORT ON OTHER LEGAL AND REGULATORY REQUIREMENTS In accordance with the requirements of the Companies Act, 1965 (the Act ) in Malaysia, we also report the following: (a) In our opinion, the accounting and other records and the registers required by the Act to be kept by the Company and its subsidiaries, of which we have acted as auditors, have not been properly kept in accordance with the provisions of the Act. These breaches include the following: 1. Section 143 of the Act requires that an Annual General Meeting ( AGM ) be held once in every calendar year and not more than fifteen months after the holding of the last preceding AGM. The Company is in breach of this requirement as the Company has not held an AGM in the previous calendar year and within fifteen months after the last preceding AGM held on 28 June Section 167(1) of the Act requires every company and its Directors and managers to keep such accounting and other records as will sufficiently explain the transactions and financial position of the company and to enable true and fair profit and loss accounts and balance sheets and any documents required to be attached thereto to be prepared from time to time, and cause those records to be kept in such manner as to enable them to be conveniently and properly audited. The Company is in breach of this requirement as the Company has not maintained sufficient accounting records to sufficiently explain the transactions and financial position of the Group and Company to enable true and fair profit and loss accounts and balance sheets in such manner as to enable them to be conveniently and properly audited. 11
5 REPORT ON OTHER LEGAL AND REGULATORY REQUIREMENTS (continued) 3. Section 167(2) of the Act requires that every company retain the records referred to in Section 167(1) for seven years after the completion of the transactions or operations to which they respectively relate. The Company is in breach of this requirement as the Company does not have the accounting records of the Group and Company prior to 31 May 2013 after the removal of a former Director as disclosed in Note 11 to the financial statements. 4. Section 169 of the Act requires the Directors of every company, once at least in every calendar year at an interval of not more than fifteen months, to lay before the company at its AGM, a profit and loss account for the period since the preceding account made up to a date not more than six months before the date of the meeting. The Group and the Company are in breach of this requirement as the Company has not laid before the Company at an AGM its profit and loss account for the period since the last AGM on 28 June (b) (c) We have not obtained sufficient information to satisfy ourselves that the financial statements of the subsidiaries that have been consolidated with the Company s financial statements are in form and content appropriate and proper for the purposes of the preparation of the consolidated financial statements and we have not received satisfactory information and explanations required by us for those purposes. The auditors reports on the financial statements of the remaining subsidiaries have been expressed with a Disclaimer Opinion on the basis that the auditors were unable to obtain sufficient appropriate evidence to satisfy themselves under Section 174(3) of the Act. OTHER REPORTING RESPONSIBILITIES Our audit was made for the purpose of forming an opinion on the financial statements taken as a whole. The supplementary information set out in Note 33 to the financial statements has been compiled by the Company as required by the Bursa Malaysia Securities Berhad Listing Requirements and is not required by the Malaysian Financial Reporting Standards and International Financial Reporting Standards. The directors are responsible for the preparation of the supplementary information in accordance with Guidance on Special Matter No. 1, Determination of Realised and Unrealised Profits or Losses in the Context of Disclosures Pursuant to Bursa Malaysia Securities Berhad Listing Requirements, issued by the Malaysian Institute of Accountants. In our opinion, the supplementary information is prepared, in all material respects, in accordance with the format prescribed by Bursa Malaysia Securities Berhad. 12
6 OTHER MATTERS This report is made solely to the members of the Company, as a body, in accordance with Section 174 of the Companies Act, 1965 in Malaysia and for no other purpose. We do not assume responsibility to any other person for the content of this report. PKF AF 0911 CHARTERED ACCOUNTANTS BRIAN WONG WYE PONG 2610/04/17(J) CHARTERED ACCOUNTANT Kuala Lumpur 4 January
- 8 - INDEPENDENT AUDITORS REPORT TO THE MEMBERS OF MALAYSIA PACIFIC CORPORATION BERHAD (Company No: M) (Incorporated in Malaysia)
- 8 - MALAYSIA PACIFIC CORPORATION BERHAD Report on the Financial Statements We were engaged to audit the financial statements of Malaysia Pacific Corporation Berhad, which comprise the statements of financial
More information(A) KEY AUDIT MATTERS DISCLOSED IN THE EXTERNAL AUDITORS REPORT
STONE MASTER CORPORATION BERHAD ("THE COMPANY" OR "SMCB") - DISCLAIMER OPINION IN THE EXTERNAL AUDITORS' REPORT ON THE AUDITED FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2017 Pursuant
More informationLATITUDE TREE HOLDINGS BERHAD. Directors Report and Audited Financial Statements
LATITUDE TREE HOLDINGS BERHAD () Directors Report and Audited Financial Statements 30 JUNE 2011 Contents Pages Directors' report 1-6 Statement by directors 7 Statutory declaration 7 Independent auditors'
More informationInterim financial report on results for the quarter ended 30 September CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME
UNAUDITED INTERIM FINANCIAL REPORT Interim financial report on results for the quarter ended 30 September 2018. The figures have not been audited. CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME
More informationSupplementary Information on The Disclosure of Realised and Unrealised Profits or Losses
Supplementary Information on The Disclosure of Realised and Unrealised Profits or Losses On 25 March 2010, Bursa Securities issued a directive to all listed issuers pursuant to Paragraphs 2.06 and 2.23
More information194 Chemical Company of Malaysia Berhad Annual Report Opinion
194 Chemical Company of Malaysia Berhad Annual Report 2016 AUDITOR S REPORT REPORT ON THE AUDIT OF THE FINANCIAL STATEMENTS Opinion We have audited the financial statements of Chemical Company of Malaysia
More informationUNITED MALAYAN LAND BHD (Incorporated in Malaysia)
DIRECTORS REPORT AND FINANCIAL STATEMENTS 0985A1/nad DIRECTORS' REPORT The Directors hereby submit to the members their annual report and the audited financial statements of the Group and Company for the
More informationCompany No: W. REV ASIA BERHAD ( W) (formerly known as Catcha Media Berhad) (Incorporated in Malaysia)
Company No: REV ASIA BERHAD () (formerly known as Catcha Media Berhad) (Incorporated in Malaysia) DIRECTORS REPORT AND AUDITED FINANCIAL STATEMENTS 31 DECEMBER 2014 Company No: REV ASIA BERHAD () (formerly
More informationRECRON (MALAYSIA) SDN. BHD. 1 RECORN (MALAYSIA) SDN. BHD.
RECRON (MALAYSIA) SDN. BHD. 1 RECORN (MALAYSIA) SDN. BHD. 2 RECRON (MALAYSIA) SDN. BHD. Independent Auditor s Report TO THE MEMBER OF RECRON (MALAYSIA) SDN. BHD. (Incorporated in Malaysia) (Company No.
More informationBURSA MALAYSIA SECURITIES BERHAD
BURSA MALAYSIA SECURITIES BERHAD PRACTICE NOTE 17 CRITERIA AND OBLIGATIONS OF PN17 ISSUERS Details Cross References Effective date: 3 January 2005 Paragraphs 8.03A, 8.04, 16.02 and 16.11 Revision date:
More informationNOTES TO THE REPORT FOR THE FINANCIAL QUARTER AND PERIOD ENDED 31 MARCH 2017
PART A: EXPLANATORY NOTES PURSUANT TO MALAYSIAN FINANCIAL REPORTING STANDARD ( MFRS ) 134: INTERIM FINANCIAL REPORTING A1. BASIS OF PREPARATION These condensed consolidated interim financial statements
More informationInterim financial report on results for the financial period ended 30 September NET REVENUE 27,866 26,892 27,866 26,892
Interim financial report on results for the financial period ended 30 September 2008. The figures have not been audited. CONDENSED INCOME STATEMENT INDIVIDUAL QUARTER CUMULATIVE QUARTER PRECEDING CURRENT
More informationANNOUNCEMENT PURSUANT TO RULE 704(5) OF THE LISTING MANUAL IN RELATION TO THE AUDITED FINANCIAL STATEMENTS
NOVO GROUP LTD. Registration No. 198902648H Incorporated in the Republic of Singapore ANNOUNCEMENT PURSUANT TO RULE 704(5) OF THE LISTING MANUAL IN RELATION TO THE AUDITED FINANCIAL STATEMENTS Rule 704(5)
More informationCOCOALAND HOLDINGS BERHAD (Co. No H) (Incorporated in Malaysia)
(Incorporated in Malaysia) Financial End : 31 March 2018 : First ly report on results for the 1st quarter ended 31 March 2018. These figures have not been audited. CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE
More informationPERISAI PETROLEUM TEKNOLOGI BHD. (Incorporated in Malaysia) Company No : X STATUTORY FINANCIAL STATEMENTS 31 DECEMBER 2011
PERISAI PETROLEUM TEKNOLOGI BHD. (Incorporated in Malaysia) Company No : 632811-X STATUTORY FINANCIAL STATEMENTS 31 DECEMBER 2011 CONTENTS Corporate Information 1 Directors' Report 2-7 Statement by Directors
More informationYTL LAND & DEVELOPMENT BERHAD Company No M Incorporated in Malaysia
YTL LAND & DEVELOPMENT BERHAD Company No. 1116M Incorporated in Malaysia Interim Financial Report 30 June 2015 YTL LAND & DEVELOPMENT BERHAD Company No. 1116M Incorporated in Malaysia Interim Financial
More informationCompany No: 7878-V. Malaysia Steel Works (KL) Bhd. (Incorporated in Malaysia) Reports and financial statements for the year ended 31 December 2014
Reports and financial statements for the year ended 31 December 2014 Reports and financial statements for the year ended 31 December 2014 Contents Pages Directors' Report 1-6 Statement by Directors 7 Statutory
More informationThere have been no significant changes in the nature of these activities during the financial year.
VOIR HOLDINGS BERHAD (765218-V) DIRECTORS REPORT The Directors hereby submit their Report together with the audited financial statements of the and of the Company for the financial year ended 31 December.
More information( W) (Incorporated in Malaysia) Directors Report and Audited Financial Statements 30 June Ernst & Young AF : 0039
BHS INDUSTRIES BERHAD (719660-W) Directors Report and Audited Financial Statements 30 June 2009 Ernst & Young AF : 0039 Contents Page Directors' report 1-5 Statement by directors 6 Statutory declaration
More informationThe amount of dividends paid by the Company since 31 January 2014 were as follows:
DIRECTORS REPORT The directors have pleasure in presenting their report together with the audited financial statements of the Group and of the Company for the financial year ended 31 January 2015. PRINCIPAL
More informationGRAND HOOVER BERHAD. (Company No P) (Incorporated in Malaysia) INTERIM FINANCIAL REPORT FOR 4 th QUARTER END 30 TH JUNE 2017
GRAND HOOVER BERHAD (Company No. 10493-P) (Incorporated in Malaysia) INTERIM FINANCIAL REPORT FOR 4 th QUARTER END 30 TH JUNE 2017 Unaudited Condensed Consolidated Statement of Profit or Loss and Other
More informationTRC SYNERGY BERHAD ( D) (Incorporated in Malaysia) Directors' Report and Audited Financial Statements 31 December 2015
() Directors' Report and Audited Financial Statements 31 December 2015 () STATUTORY FINANCIAL STATEMENTS - 31 DECEMBER 2015 INDEX PAGES DIRECTORS' REPORT 1-8 STATEMENT BY DIRECTORS 9 STATUTORY DECLARATION
More informationN O T I C E T O W A R R A N T H O L D E R S
THIS NOTICE IS IMPORTANT AND REQUIRES YOUR IMMEDIATE ATTENTION. If you are in any doubt as to the course of action to take, you should consult your stockbroker, solicitor, accountant, bank manager or other
More informationDirectors Report for the year ended 31 December 2013
Financial Statements Directors Report 27 Statement by Directors 31 Statutory Declaration 31 Independent Auditors Report 32 Statements of Financial Position 34 Statements of Profit or Loss and Other Comprehensive
More informationANNUAL REPORT. RSPO SECRETARIAT SDN BHD ( K) (Incorporated in Malaysia)
ANNUAL REPORT RSPO SECRETARIAT SDN BHD (787510-K) (Incorporated in Malaysia) 2009 CONTENTS 1 Corporate information 2-4 Directors report 5 Directors statement 5 Statutory declaration 6-7 Independent auditors
More informationSTARHILL REAL ESTATE INVESTMENT TRUST Established in Malaysia
Established in Malaysia Interim Financial Report 30 September 2009 Established in Malaysia Interim Financial Report 30 September 2009 Page No. Condensed Income Statement 1-2 Condensed Balance Sheet 3-4
More informationYTL LAND & DEVELOPMENT BERHAD Company No M Incorporated in Malaysia
YTL LAND & DEVELOPMENT BERHAD Company No. 1116-M Incorporated in Malaysia Interim Financial Report 30 September 2016 YTL LAND & DEVELOPMENT BERHAD Company No. 1116-M Incorporated in Malaysia Interim Financial
More informationDIRECTORS RESPONSIBILITY STATEMENT
DIRECTORS RESPONSIBILITY STATEMENT In preparing the annual financial statements of the Group and of the Company, the Directors are collectively responsible to ensure that these financial statements have
More informationFSBM HOLDINGS BERHAD ( U)
CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME FOR THE QUARTER ENDED 30 SEPTEMBER 2013 (unaudited) Current Quarter Individual Period Preceding Year Corresponding Quarter Current Year To Date
More informationMALAYSIA - NEW COMPANIES ACT 2016 AND COMPANY REGULATIONS 2017
UPDATE MALAYSIA - NEW COMPANIES ACT 2016 AND COMPANY REGULATIONS 2017 On 31 August 2016, the Companies Act 2016 ( CA 2016 ) had been gazetted to replace the Companies Act 1965 ( Old CA ) to provide greater
More informationPENSONIC HOLDINGS BERHAD (Company No P) (Incorporated in Malaysia) REPORTS AND FINANCIAL STATEMENTS 31 MAY 2015
- PENSONIC HOLDINGS BERHAD (Company No 300426 - P) (Incorporated in Malaysia) REPORTS AND FINANCIAL STATEMENTS 31 MAY 2015 Registered office: 85, Muntri Street 10200 Penang Principal place of business:
More informationSTARHILL REAL ESTATE INVESTMENT TRUST. Interim financial report on result for the financial period ended 31 December 2006.
Interim financial report on result for the financial period ended 31 December 2006. The figures have not been audited. CONDENSED INCOME STATEMENT INDIVIDUAL QUARTER CUMULATIVE QUARTER PRECEDING YEAR CURRENT
More informationKSK GROUP BERHAD ( K) (Incorporated in Malaysia)
KSK GROUP BERHAD (539435-K) (Incorporated in Malaysia) Quarterly Report On Consolidated Results For The Second Quarter Ended 30 June 2013 (The figures have not been audited) CONDENSED STATEMENT OF PROFIT
More informationYTL CEMENT BERHAD Company No K Incorporated in Malaysia. Interim Financial Report 31 December 2011
YTL CEMENT BERHAD Company No. 31384-K Incorporated in Malaysia Interim Financial Report 31 December 2011 YTL CEMENT BERHAD Company No. 31384-K Incorporated in Malaysia Interim Financial Report 31 December
More informationFinancial Statements. Directors Report 056. Statement by Directors 056. Statutory Declaration 057. Independent Auditors Report to the Members 062
Financial Statements 050 Directors Report 056 Statement by Directors 056 Statutory Declaration 057 Independent Auditors Report to the Members 062 Statements of Financial Position 064 Statements of Profit
More informationKANGER INTERNATIONAL BERHAD (Company No.: D) (Incorporated in Malaysia) FINANCIAL STATEMENTS
KANGER INTERNATIONAL BERHAD (: 1014793-D) (Incorporated in Malaysia) FINANCIAL STATEMENTS FOR THE FINANCIAL PERIOD FROM 27 AUGUST 2012 (DATE OF INCORPORATION) TO 31 DECEMBER 2013 Registered office: 2-1,
More informationSCH GROUP BERHAD ( P) (Incorporated in Malaysia)
(Incorporated in Malaysia) Interim Financial Report For the Third (3rd) Quarter 2018 UNAUDITED CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME FOR THE THIRD (3 RD ) QUARTER ENDED 31 MAY 2018
More informationINDEPENDENT AUDITOR S REPORT TO THE MEMBERS OF AUSTRALIAN MARKETING INSTITUTE LIMITED Report on the Financial Report We have audited the accompanying financial report of Australian Marketing Institute
More informationPROFESSIONAL CRICKETERS ASSOCIATION STATEMENT TO MEMBERS 12 MONTHS ENDED 31 DECEMBER 2017
STATEMENT TO MEMBERS 12 MONTHS ENDED 31 DECEMBER 2017 PLAYERS COMMITTEE RESPONSIBILITY FOR THE FINANCIAL STATEMENTS Trade Union rules require the Players Committee to prepare Financial Statements for each
More informationMUAR BAN LEE GROUP BERHAD (Company No: P) (Incorporated in Malaysia) REPORTS AND FINANCIAL STATEMENTS 31 DECEMBER 2013
MUAR BAN LEE GROUP BERHAD (Company No: 753588-P) (Incorporated in Malaysia) REPORTS AND FINANCIAL STATEMENTS 31 DECEMBER 2013 Registered office: 87 Lebuh Muntri 10200 Penang Principal place of business:
More informationTAFI INDUSTRIES BERHAD (Company No P) (Incorporated in Malaysia) AND ITS SUBSIDIARY COMPANIES
TAFI INDUSTRIES BERHAD () (Incorporated in Malaysia) AND ITS SUBSIDIARY COMPANIES REPORT OF THE DIRECTORS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2014 (In Ringgit Malaysia) TAFI INDUSTRIES
More information52 Directors Report. 58 Statement By Directors. 58 Statutory Declaration. 61 Statements Of Financial Position
Financial Statements 52 Directors Report 58 Statement By Directors 58 Statutory Declaration 59 Independent Auditors Report To The Members 61 Statements Of Financial Position 63 Statements Of Profit Or
More informationRevenue 8,393 9,740 27,448 28,065. Contract Expenses (7,545) (8,026) (25,228) (24,274) Gross Profit 848 1,714 2,220 3,791
UNAUDITED CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME FOR THE THIRD (3RD) QUARTER ENDED 30TH SEPTEMBER 2014 INDIVIDUAL QUARTER CUMULATIVE QUARTER CURRENT YEAR PRECEDING YEAR CURRENT YEAR PRECEDING
More informationSTATEMENT ON DIRECTORS RESPONSIBILITIES
101 Financial Statement 102 Statement on Directors Responsibilities 103 Directors Report 104 Statement by Directors 109 Statutory Declaration 110 Independent Auditors Report 112 Statements of Comprehensive
More informationFinancial Statements
51 Directors Report 55 Statement by Directors 56 Statutory Declaration 57 Independent Auditors Report to the Members 59 Statements of Financial Position 61 Statements of Profit or Loss and Other Comprehensive
More informationFSBM HOLDINGS BERHAD ( U)
CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME FOR THE QUARTER ENDED 31 DECEMBER 2013 (unaudited) Current Quarter Individual Period Preceding Year Corresponding Quarter Current Year To Date Cumulative
More informationContents. Directors Report and Audited Financial Statements 31 December Directors report. Statement by directors. Statutory declaration
Contents Directors Report and Audited Financial Statements 31 December 2014 Directors report 60-61 Statement by directors 62 Statutory declaration 62 Independent auditors report 63-64 Statements of profit
More informationECM LIBRA FINANCIAL GROUP BERHAD (Company No K) Interim Financial Statements for the period ended 31 October 2013
Unaudited Condensed Consolidated Statement of Financial Position As at 31 October 2013 Restated 31-Oct-13 31-Jan-13 ASSETS Note Cash and short-term funds 9 54,222 76,421 Securities held-for-trading 10
More informationCOCOALAND HOLDINGS BERHAD (Co. No H) (Incorporated in Malaysia)
(Incorporated in Malaysia) Financial End : 31 March 2016 : First ly report on results for the 1st quarter ended 31 March 2016. These figures have not been audited. CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE
More informationDirectors' report The directors have pleasure in presenting their report together with the audited financial statements of the Company for the
Directors' report The directors have pleasure in presenting their report together with the audited financial statements of the Company for the financial year ended 31 March. Principal activities The principal
More informationDIRECTORS REPORT. Biocon Sdn. Bhd. Financial Report
Biocon Sdn. Bhd. DIRECTORS REPORT The directors have pleasure in presenting their report together with the audited financial statements of the Company for the financial year ended 31 March 2016. Principal
More informationANNOUNCEMENT PURSUANT TO RULE 704(5) OF THE SGX-ST LISTING MANUAL
(Incorporated in the Republic of Singapore under Registration Number: 199805793D) 31 Harrison Road, #11-03/04 Food Empire Building, Singapore 369 649 Tel: +65 6285 0500 Fax: +65 6280 0822 ANNOUNCEMENT
More information2454 RP CHEMICALS (MALAYSIA) SDN. BHD. (Incorporated in Malaysia)
2454 RP CHEMICALS (MALAYSIA) SDN. BHD. RP CHEMICALS (MALAYSIA) SDN. BHD. Financial Statements for the year ended 31 December, 2017 RP CHEMICALS (MALAYSIA) SDN. BHD. 2455 Independent Auditors Report to
More informationMega First Corporation Berhad (Company No V) (Incorporated in Malaysia) Interim Financial Report 30 September 2014
(Company No. 6682-V) (Incorporated in Malaysia) Interim Financial Report 30 September 2014 Unaudited Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income For the 3rd quarter
More informationCONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION 1 CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME
CONTENTS CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION 1 CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME 2 CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
More informationKURNIA ASIA BERHAD ( K) (Incorporated in Malaysia)
KURNIA ASIA BERHAD (539435-K) (Incorporated in Malaysia) Quarterly Report On Consolidated Results For The Third Quarter Ended 30 September 2011 (The figures have not been audited) CONDENSED CONSOLIDATED
More informationCondensed Financial Statements Second Quarter Ended 30 June 2018
ATRIUM REAL ESTATE INVESTMENT TRUST Condensed Financial Statements Second Quarter Ended 30 June 2018 Contents Condensed Statement of Financial Position 1 Condensed Statement of Comprehensive Income 2 Condensed
More informationPRESTARIANG BERHAD ( K) UNAUDITED INTERIM FINANCIAL REPORT FOR THE QUARTER ENDED 30 SEPTEMBER 2012
NOTES TO THE INTERIM FINANCIAL REPORT PART A EXPLANATORY NOTES PURSUANT TO MALAYSIAN FINANCIAL REPORTING STANDARDS 134 ( MFRS 134 ) A1. BASIS OF PREPARATION The unaudited interim financial statements (Report)
More informationCONDENSED STATEMENT OF COMPREHENSIVE INCOME FOR THE FINANCIAL YEAR ENDED 20 FEBRUARY 2013
CONDENSED STATEMENT OF COMPREHENSIVE INCOME FOR THE FINANCIAL YEAR ENDED 20 FEBRUARY 2013 Individual quarter Cumulative quarter Note 3 months ended 12 months ended 20.02.2013 20.02.2012 20.02.2013 20.02.2012
More informationThe Auditor s Report on Financial Statements
Issued December 2007 International Standard on Auditing The Auditor s Report on Financial Statements The Malaysian Institute Of Certified Public Accountants (Institut Akauntan Awam Bertauliah Malaysia)
More informationRevenue 213,511, ,474, ,421, ,101,880 Cost of sales (222,471,990) (183,085,688) (766,760,310) (520,471,106)
TRC SYNERGY BERHAD Condensed Consolidated Statement of Comprehensive Income for the quarter ended 31 December 2013 Comparative 12 months 12 months Current quarter quarter ended cumulative to cumulative
More informationICON OFFSHORE BERHAD ( D) (Incorporated in Malaysia) QUARTERLY REPORT FOR THE THIRD QUARTER ENDED 30 SEPTEMBER 2016
ICON OFFSHORE BERHAD (984830-D) QUARTERLY REPORT FOR THE THIRD QUARTER 30 SEPTEMBER 2016 The Board of Directors of Icon Offshore Berhad ( ICON or the Group ) announce the following unaudited condensed
More informationCENTURY LOGISTICS HOLDINGS BERHAD ( A) INTERIM FINANCIAL REPORT 31 DECEMBER 2017
CENTURY LOGISTICS HOLDINGS BERHAD (424341-A) INTERIM FINANCIAL REPORT 31 DECEMBER 2017 27 FEBRUARY 2018 CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME FOR THE QUARTER ENDED 31 DECEMBER 2017 ------------------------Individual
More informationMega First Corporation Berhad (Company No V) (Incorporated in Malaysia) Interim Financial Report 31 December 2014
(Company No. 6682-V) (Incorporated in Malaysia) Interim Financial Report 31 December 2014 Unaudited Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income For the 4th quarter
More informationFINANCIAL STATEMENTS
STATISTIC OF SHAREHOLDINGS as at 22 March 2017 FINANCIAL STATEMENTS 42 Directors Report 46 Statement by Directors 46 Statutory Declaration 47 Independent Auditors Report 52 Statements of Profit or Loss
More informationLBS BINA GROUP BERHAD (Company No H) (Incorporated in Malaysia) REPORTS AND FINANCIAL STATEMENTS 31 DECEMBER 2016
LBS BINA GROUP BERHAD (Company No. 518482-H) (Incorporated in Malaysia) REPORTS AND FINANCIAL STATEMENTS 31 DECEMBER 2016 Registered office and principal place of business: Plaza Seri Setia, Level 1-4
More informationSHARE BUY-BACK STATEMENT
THIS STATEMENT IS IMPORTANT AND REQUIRES YOUR IMMEDIATE ATTENTION If you are in any doubt as to the action you should take, you should consult your stockbroker, bank manager, solicitor, accountant or other
More informationTRC SYNERGY BERHAD ( D) (Incorporated in Malaysia) Directors' Report and Audited Financial Statements 31 December 2016
() Directors' Report and Audited Financial Statements 31 December 2016 () STATUTORY FINANCIAL STATEMENTS - 31 DECEMBER 2016 INDEX PAGES DIRECTORS' REPORT 1-8 STATEMENT BY DIRECTORS 9 STATUTORY DECLARATION
More informationSYARIKAT TAKAFUL MALAYSIA BERHAD
1 Basis of Preparation The unaudited interim financial statements have been prepared in accordance with MFRS 134: Interim Financial Reporting issued by the Malaysian Accounting Standards Board ( MASB ),
More informationY&G CORPORATION BHD (Co No : 6403-X) (Incorporated in Malaysia)
Y&G CORPORATION BHD (Co No : 6403-X) (Incorporated in Malaysia) CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME FOR THE FIRST QUARTER ENDED 31 MARCH 2017 INDIVIDUAL QUARTER CUMULATIVE QUARTER
More information2. DIRECTORS REPORT AND AUDITED FINANCIAL STATEMENTS
(Incorporated in Malaysia) Extract of the Minutes of the Forty-Sixth Annual General Meeting of the Company held at the Meeting Hall, Level 16, Lion Office Tower, No. 1 Jalan Nagasari, 50200 Kuala Lumpur
More informationPrivasia Technology Berhad Company No U (Incorporated In Malaysia) Interim financial statements for the period ended 31 March 2013
Privasia Technology Berhad Company No.825092 - U for the period ended 31 March 2013 Unaudited condensed consolidated statements of financial position as at 31 March 2013 Assets As at 31.03.2013 As at 31.12.2012
More informationYTL CEMENT BERHAD Company No K Incorporated in Malaysia. Interim Financial Report 31 December 2010
YTL CEMENT BERHAD Company No. 31384-K Incorporated in Malaysia Interim Financial Report 31 December 2010 YTL CEMENT BERHAD Company No. 31384-K Incorporated in Malaysia Interim Financial Report 31 December
More informationCARING PHARMACY GROUP BERHAD (Company No.: D) (Incorporated in Malaysia under the Companies Act, 1965)
THIS STATEMENT IS IMPORTANT AND REQUIRES YOUR IMMEDIATE ATTENTION. If you are in any doubt as to the course of action to be taken, you should consult your stockbroker, bank manager, solicitor, accountant
More informationSTYL ASSOCIATES Chartered Accountants
PALETTE MULTIMEDIA BERHAD (Incorporated in Malaysia) REPORT OF THE DIRECTORS AND AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2014 (In Ringgit Malaysia) STYL ASSOCIATES Chartered Accountants
More informationECM LIBRA FINANCIAL GROUP BERHAD (Company No K) Interim Financial Statements for the period ended 31 October 2014
Unaudited Condensed Consolidated Statement of Financial Position As at 31 October 2014 ASSETS Note 31-Oct-14 31-Jan-14 Cash and short-term funds 9 104,491 30,579 Securities held-for-trading 10-22,392 Securities
More informationLATITUDE TREE HOLDINGS BERHAD ( W)
1. BASIS OF PREPARATION The interim financial statements are unaudited and have been prepared in accordance with the requirements of FRS 134: Interim Financial Reporting and paragraph 9.22 of the Listing
More informationEFFICIENT E-SOLUTIONS BERHAD (Company No H) (Incorporated in Malaysia under the Companies Act, 2016)
EFFICIENT E-SOLUTIONS BERHAD (Company No. 632479-H) (Incorporated in Malaysia under the Companies Act, 2016) QUARTERLY REPORT ON CONSOLIDATED RESULTS FOR THE FIRST QUARTER ENDED 31 MARCH 2017 CONDENSED
More informationQuarterly rpt on consolidated results for the financial period ended 31 Dec 2016
Quarterly rpt on consolidated results for the financial period ended 31 Dec 2016 GRAND CENTRAL ENTERPRISES BHD Financial Year End 31 Dec 2016 Quarter Quarterly report for the financial period ended The
More informationPERISAI PETROLEUM TEKNOLIGI BHD. (Company No X)
PERISAI PETROLEUM TEKNOLIGI BHD. MINUTES OF THE FIFTEENTH ANNUAL GENERAL MEETING OF PERISAI PETROLEUM TEKNOLOGI BHD. ( PERISAI OR THE COMPANY ) HELD AT MAHKOTA BALLROOM II, HOTEL ISTANA KUALA LUMPUR CITY
More informationUnaudited Condensed Consolidated Statements of Financial Position as at 30 June 2017
KUMPULAN POWERNET BERHAD (Company No.: 419227-X) Unaudited Condensed Consolidated Statements of Financial Position as at 30 June 2017 (Unaudited) (Audited) As at As at 30/6/17 30/06/16 RM'000 RM'000 ASSETS
More informationECS ICT BERHAD ( H) (Incorporated in Malaysia)
CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION As At As At 31/03/2015 31/12/2014 RM'000 RM'000 ASSETS Plant and equipment 3,128 3,303 Intangible asset 571 571 Investment in club membership 62 62
More informationCSC STEEL HOLDINGS BERHAD (Company No X) (Incorporated in Malaysia) AND ITS SUBSIDIARY COMPANIES
CSC STEEL HOLDINGS BERHAD (Company No. 640357 - X) (Incorporated in Malaysia) AND ITS SUBSIDIARY COMPANIES REPORT OF THE DIRECTORS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2012 (In Ringgit
More informationAPPENDIX 1 AMENDMENTS IN RELATION TO EXCHANGE-TRADED FUNDS. Main Market Listing Requirements. deliver multiples of; or. deliver opposite of,
AMENDMENTS IN RELATION TO EXCHANGE-TRADED FUNDS Main Market Listing Requirements CHAPTER 1 DEFINITIONS AND INTERPRETATION PART A DEFINITIONS 1.01 Definitions In these Requirements, unless the context otherwise
More informationCOCOALAND HOLDINGS BERHAD (Co. No H) (Incorporated in Malaysia)
(Incorporated in Malaysia) Financial Year End : 31 December 2018 Quarter : Fourth Quarter Quarterly report on results for the 4th quarter ended 31 December 2018. These figures have not been audited. CONDENSED
More informationECS ICT BERHAD ( H) (Incorporated in Malaysia)
CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION As At As At 30/06/2015 31/12/2014 RM'000 RM'000 ASSETS Plant and equipment 3,441 3,303 Intangible asset 571 571 Investment in club membership 62 62
More informationHUP SENG INDUSTRIES BERHAD ( P) (Incorporated in Malaysia)
INTERIM FINANCIAL STATEMENTS Condensed Consolidated Statement of Comprehensive Income The figures have not been audited 2017 2016 2017 2016 CURRENT CURRENT 9 MONTHS 9 MONTHS QUARTER ENDED QUARTER ENDED
More informationAAPG 1 is previously RPG 13. No changes have been made to the original approved text other than as mentioned below:
February 2018 (Previously RPG 13 March 2017) Audit and Assurance Practice Guide 1 Auditors report on financial statements prepared in accordance with the Malaysian Financial Reporting Standards (MFRS)
More informationUOA DEVELOPMENT BHD Interim Financial Report 30 September 2017 CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION 1
CONTENTS CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION 1 CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME 2 CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
More informationThere have been no significant changes in the nature of the activities of the Group and of the Company during the financial year.
Financial Statements 2 Directors Report 6 Statements by Directors 6 Statutory Declaration 7 Independent Auditors Report 9 Income Statements 10 Balance Sheets 12 Consolidated Statement of Changes in Equity
More informationTAN CHONG MOTOR HOLDINGS BERHAD (12969-P) (Incorporated in Malaysia)
TAN CHONG MOTOR HOLDINGS BERHAD (12969-P) (Incorporated in Malaysia) INTERIM REPORT FOR THE FIRST QUARTER ENDED 31 MARCH 2016 CONTENTS CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS 1 CONDENSED CONSOLIDATED
More informationThe results of operations of the Group and of the Company for the financial year are as follows:
SUPERCOMNET TECHNOLOGIES BERHAD (Incorporated in Malaysia) DIRECTORS REPORT The directors of SUPERCOMNET TECHNOLOGIES BERHAD hereby submit their report and the audited financial statements of the Group
More informationFinancial Statements & Reports
Financial Statements & Reports 70 Directors Report 77 Independent Auditors Report 79 Statements of Profit or Loss and Other Comprehensive Income 80 Statements of Financial Position 82 Statements of Changes
More informationThe principal activities and other information relating to subsidiaries are disclosed in Note 13 to the financial statements.
082 Annual Report 2016 Digi.Com Berhad Directors Report The directors have pleasure in presenting their report together with the audited financial statements of the and of the Company for the financial
More informationFinancial Statements. Directors Report. Statements of Financial Position. Consolidated Statement of Changes in Equity. Statement by Directors
Financial Statements 56 Directors Report 68 Statements of Financial Position 62 Statement by Directors 70 Consolidated Statement of Changes in Equity 62 Statutory Declaration 72 Statement of Changes in
More informationAEON Credit Service (M) Berhad ( V) (Incorporated in Malaysia)
CONDENSED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME FOR THE SIX MONTHS ENDED 31 AUGUST 2017 Unaudited Unaudited Individual quarter Cumulative Note 3 months ended 6 months ended 31.08.2017
More information( W) (Incorporated in Malaysia) Statement by Directors and Audited Financial Statements 31 March Ernst & Young AF : 0039
B ANGKOK BANK BERHAD (299740 W) Statement by Directors and Audited Financial Statements 31 March 2009 Ernst & Young AF : 0039 Contents Page Performance review and commentary on the prospects 1 Statement
More informationTRANSFORMATION FOR GROWTH
DIRECTORS REPORT AUDITORS REPORT NOTES TO THE FINANCIAL STATEMENTS p 2 p 9 p 29 MALAYSIAN RESOURCES CORPORATION BERHAD TRANSFORMATION FOR GROWTH SETTING THE STANDARD IN TRANSIT ORIENTED DEVELOPMENTS Financial
More informationFinancial. Statements
Financial Statements Directors Report 44 Independent Auditors Report 48 Statements of Profit or Loss and 50 Other Comprehensive Income Statements of Financial Position 51 Statements of Changes in Equity
More informationPRESTARIANG BERHAD ( K) UNAUDITED INTERIM FINANCIAL REPORT FOR THE QUARTER ENDED 30 SEPTEMBER 2013
NOTES TO THE INTERIM FINANCIAL REPORT PART A EXPLANATORY NOTES PURSUANT TO MALAYSIAN FINANCIAL REPORTING STANDARDS 134 ( MFRS 134 ) A1. BASIS OF PREPARATION The unaudited interim financial statements (Report)
More information