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Auditors’ responsibilities for the audit of the consolidated financial statements (cont’d.)
From the matters communicated with the directors, we determine those matters that were of most significance in the audit of
the financial statements of the Group and of the Company for current year and are therefore the key audit matters. We describe
these matters in auditors’ report unless law or regulation precludes public disclosure about the matter or when, in extremely rare
circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of doing
so would reasonably be expected to outweigh the public interest benefits of such communication.
Other reporting responsibilities
The supplementary information set out in Note 44 on page 210 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 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.
Other matters
This report is made solely to the members of the Company, as a body, in accordance with Section 266 of the Companies Act 2016 in
Malaysia and for no other purposes. We do not assume responsibility to any other person for the content of this report.
Hanafiah Raslan & Mohamad
Muhammad Affan bin Daud
AF: 0002
No. 3063/02/18(J)
Chartered Accountants
Chartered Accountant
Kuala Lumpur, Malaysia
22 June 2017
Independent auditors’ report
to the members of Kumpulan Fima Berhad
(Incorporated in Malaysia)