MKH Annual Report 2019

086 A N N U A L R E P O R T 2 0 1 9 Other Matters (a) As stated in Note 2 to the financial statements, the Group and the Company adopted Malaysian Financial Reporting Standards on 1 October 2018 with a transition date of 1 October 2017. These standards were applied retrospectively by directors to the comparative information in these financial statements, including the statements of financial position as at 30 September 2018 and 1 October 2017 and the statements of profit or loss and other comprehensive income, statements of changes in equity and statements of cash flows for the year ended 30 September 2018 and related disclosures. We were not engaged to report on these comparative information which are now presented in accordance with Malaysian Financial Reporting Standards and hence, it is unaudited. Our responsibilities as part of our audit of the financial statements of the Group and the Company for the year ended 30 September 2019 have, in these circumstances, included obtaining sufficient appropriate audit evidence that the opening balances as at 1 October 2018 do not contain misstatements that materially affect the financial position as at 30 September 2019 and financial performance and cash flows for the year then ended. (b) 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 purpose. We do not assume responsibility to any other person for the content of this report. DELOITTE PLT (LLP0010145-LCA) Chartered Accountants (AF0080) TEO SWEE CHUA Partner - 02846/01/2020 J Chartered Accountant Kuala Lumpur 26 December 2019 INDEPENDENT AUDITORS’ REPORT TO THE MEMBERS OF MKH BERHAD (Incorporated in Malaysia)