EXCEL FORCE MSC BERHAD Annual Report 2020

EXCEL FORCE MSC BERHAD - ANNUAL REPORT 2020 40 FINANCIAL STATEMENTS Directors’ Report 41 Statement by Directors and Statutory Declaration 46 Independent Auditors’ Report 47 Statements of Financial Position 50 Statements of Profit or Loss and Other Comprehensive Income 51 Statements of Changes in Equity 53 Statements of Cash Flows 57 Notes to the Financial Statements 59

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