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BONIA ANNUAL REPORT 2013
INDEPENDENT AUDITORS’ REPORT
To the members of Bonia Corporation Berhad (cont’d)
Other Reporting Responsibilities
The supplementary information set out in Note 41 to the financial statements 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
As stated in Note 3 to the financial statements, Bonia Corporation Berhad adopted Malaysian Financial Reporting Standards
on 1 July 2012 with a transition date of 1 July 2011. These Standards were applied retrospectively by Directors to the
comparative information in these financial statements, including the statements of financial position as at 30 June 2012 and 1
July 2011, and the statement of profit or loss and other comprehensive income, statement of changes in equity and statement
of cash flows for the financial year then ended 30 June 2012 and related disclosures. We were not engaged to report on the
restated comparative information, and it is unaudited. Our responsibilities as part of our audit of the financial statements of
the Group and of the Company for the financial year ended 30 June 2013 have, in these circumstances, included obtaining
sufficient appropriate audit evidence that the opening balances as at 1 July 2012 do not contain misstatements that materially
affect the financial position as of 30 June 2013 and financial performance and cash flows for the financial year then ended.
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.
BDO
Law Kian Huat
AF : 0206
2855/06/14 (J)
Chartered Accountants
Chartered Accountant
Kuala Lumpur
8 October 2013