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 accounƟng and other records and the registers required by the Act to be kept by the Company and its subsidiaries have been properly kept in accordance with the provisions
of the Act.
(b) We are saƟsĮed that the Įnancial statements of the subsidiaries that have been consolidated with the Įnancial statements of the Company are in form and content appropriate and proper for
the purposes of the preparaƟon of the consolidated Įnancial statements and we have received saƟsfactory informaƟon and explanaƟons required by us for those purposes.
(c) The auditors’ reports on the Įnancial statements of the subsidiaries were not subject to any qualiĮcaƟon and did not include any comment required to be made under SecƟon 174(3) of the Act.
OTHER REPORTING RESPONSIBILITIES
The supplementary informaƟon set out in Note 33 on page 140 is disclosed to meet the requirement of Bursa Malaysia SecuriƟes Berhad and is not part of the Įnancial statements. The directors are
responsible for the preparaƟon of the supplementary informaƟon in accordance with Guidance on Special MaƩer No. 1, DeterminaƟon of Realised and Unrealised ProĮts or Losses in the Context of
Disclosure Pursuant to Bursa Malaysia SecuriƟes Berhad LisƟng Requirements, as issued by the Malaysian InsƟtute of Accountants (“MIA Guidance”) and the direcƟve of Bursa Malaysia SecuriƟes
Berhad. In our opinion, the supplementary informaƟon is prepared, in all material respects, in accordance with the MIA Guidance and the direcƟve of Bursa Malaysia SecuriƟes Berhad.
OTHER MATTERS
This report is made solely to the members of the Company, as a body, in accordance with SecƟon 174 of the Companies Act, 1965 inMalaysia and for no other purpose. We do not assume responsibility
to any other person for the content of this report.
Ernst & Young
Nik Rahmat Kamarulzaman bin Nik Ab. Rahman
AF: 0039
No. 1759/02/16(J)
Chartered Accountants
Chartered Accountant
Kuala Lumpur, Malaysia
11 March 2015
INDEPENDENT AUDITORS’ REPORT
to the members of Digi.Com Berhad (Incorporated in Malaysia)
78
