Archive for May, 2009

Sample Disclosure – Note On Investment In Associates (31 May 2009)

INVESTMENT IN ASSOCIATES Investment in associates consists of:   Group Company   2009 2008 2009 2008   RM RM RM RM At Cost:         Quoted shares 400,000 400,000 400,000 400,000 Unquoted shares 500 500 500 500   400,500 400,500 400,000 400,000 Share of...

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Sample Disclosure – Accounting Policy On Associates (30 May 2009)

Associates   Associates are those corporations, partnerships or other business entities in which the Group exercises significant influence, but which it does not control. Significant influence is the power of the Group to participate in the financial and oper...

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Sample Disclosure – Auditors’ Report With Disclaimer Opinion (19 may 2009)

INDEPENDENT AUDITORS’ REPORT TO THE MEMBERS OF ABC BERHAD (Incorporated in Malaysia) Company No: XXXXX-X Report on the Financial Statements We have audited the financial statements of ABC Berhad, which comprise the balance sheets of the Group and of the Comp...

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Sample Disclosure – Change Of Financial Year End (15 May 2009)

Change of year end   The financial year end of the Company was changed from 31 December to 28 February so as to coterminous with the year end of its ultimate holding company as required by section 168 (1) (b) of Companies Act 1965. Accordingly, the current fi...

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