V. FINANCIAL STATEMENTS
104 | S P SETIA BERHAD GROUP | Annual Report 2014
REPORT ON OTHER LEGAL AND REGULATORY REQUIREMENTS
In accordance with the requirements of the Companies Act 1965 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 been properly kept in accordance with the provisions of the Act.
(b) We have considered the accounts and the auditors’ reports of all the subsidiaries of which we have not acted as auditors, which are
indicated in note 6 to the financial statements.
(c) We are satisfied that the accounts 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 financial statements of the Group and we have received
satisfactory information and explanations required by us for those purposes.
(d) The audit reports on the accounts of the subsidiaries did not contain any qualification or any adverse comment made under Section
174(3) of the Act.
OTHER REPORTING RESPONSIBILITIES
The supplementary information set out in note 52 is disclosed to meet the requirement of Bursa Malaysia Securities Berhad and is not part of
the financial statements. The directors are responsible for the preparation of the supplementary information in accordance with the Guidance
on Special Matter No. 1, Determination of Realised and Unrealised Profits or Losses in the Context of Disclosure Pursuant to Bursa Malaysia
Securities Berhad Listing Requirements, as issued by the Malaysian Institute of Accountants (“MIA Guidance”) and the directive of Bursa
Malaysia Securities Berhad. In our opinion, the supplementary information is prepared, in all material respects, in accordance with the MIA
Guidance and the directive of Bursa Malaysia Securities Berhad.
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.
No. AF: 001954
No. 3004/07/16 (J)
Date: 16 December 2014
To The Members Of S P Setia Berhad (Incorporated In Malaysia)