ACT 3121-FINANCIAL STATEMENTS

							ACT 3121-FINANCIAL
  STATEMENTS

    For publication
 INFORMATION MUST BE DISCLOSED
TO SHAREHOLDER IS ACCORDING TO
          THE RULES BELOW
  Sec.169 (co.’s Act 1965)
  Ninth Schedule (co.’s Act 1965)
  MASB
  IAS (adapted)
          Annual Report
Required by law
To be sent to shareholder within 14
days before AGM
Annual report may comprise of
    The chairman statement
    Corporate Governance Statement

    Audit Committee Report

    Financial Statement
    Chairman’s Statement
Present operation of various division of
company
Dividends
Financial position
Economic performance
Major development
Employees
Future prospects
      Corporate Governance Statement
   (refer to Malaysian Code on Corporate
Governance, Ministry of Finance, March 2000)
Composition of the board
Board meeting including the attendance
Directors’ remuneration
Directors’ training
Dialogue with shareholders
Accountability and audit
Statement of directors’ responsibility to
preparation of financial statements
  Audit Committee Report
Usually consist of directors and
independent senior management
Responsibility relate to accounting and
reporting
Will state their areas of responsibility
     Financial Statement
Directors’ report
Auditors’ report
Financial Statement
DISCLOSURE OF INFORMATION IN
 THE INCOME STATEMENT AND
       BALANCE SHEET
GENERAL
   The name of company
   The country of incorporation
   Balance sheet date and period covered
   Expressed in Malaysian currency

ACCOUNTING POLICIES
                   Balance Sheet
ITEMS                           Rules /law
Authorised capital              Sch.9, MASB 1
Issued share capital            Sch.9, MASB 1
Reserves                        Sch.9, MASB 1
Debentures                      Sch.9, MASB 24
Expenses not written off        Sch.9, MASB 4
Assets                          Sch.9, MASB 1
Property, plant and equipment   Sch.9, MASB 1,10,15
Intangible asset                Sch.9, MASB 1,4
Investment                      Sch.9, MASB 1,24
Inventories                     Sch.9, MASB 1,2,7
Receivable                      Sch.9, MASB 1,24
                    Balance Sheet
ITEMS                      Rules /law
Cash and cash equivalent   Sch.9, MASB 1
Liabilities                Sch.9, MASB 1,20,24
Taxation                   Sch.9, MASB 1,29
Dividends payable          Sch.9, MASB 1,20
Minority interest          Sch.9, MASB 1,11
        INCOME STATEMENT
ITEMS                                 Rules /law
Turnover or other relevant            Sch.9, MASB 1,9
revenue
Net result of operating activities    Sch.9, MASB 1
Gross investment income               Sch.9,
Interest income                       Sch.9,
Rental income                         Sch.9, MASB 1,
Depreciation, amortisation and        Sch.9, MASB 1, 4,14,15,23,24
diminution in value of fixed
assets, goodwill and investment
Expenses                              Sch.9, MASB 1,4,10,24,27
Directors’ remuneration               Sch.9,
Profit or loss on disposal of asset   Sch.9,
or intangible asset
        INCOME STATEMENT
ITEMS                             Rules /law
Profit and loss from ordinary     MASB 1
activities
Transfer to or from reserves      Sch.9,
Amount set aside for the          Sch.9,
redemption of shares
Taxation                          Sch.9, MASB 1,25
Dividends paid and proposed       Sch.9, MASB 20,
Exceptional and unusual credits   Sch.9, MASB 3
or charges
Extraordinary items               Sch.9, MASB 1,3
Prior year credits and charges    Sch.9, MASB 3
Earning per share                 MASB 13
ADDITIONAL INFORMATION

ITEMS                        Rules /law
Contingent liabilities       Sch.9, MASB 20
Future capital expenditure   Sch.9, MASB 19
Related parties disclosure   MASB 8
Segmental reporting          MASB 22