ATAREK KAMIL IBRAHIM & Co.

Public Accountants Overall Engagement Memoran um

!e"an Perniagaan Mela#u $egeri Kelantan 31 December, 2012 Business summar# %. &eneral The Ahli Jawantan !a"a #$ Dewan Pernia%aan &elay! &alay"ia 'e%eri (elantan re)app#int" Atare (amil *brahim + ,# t# per$#rm the a!dit #$ the c#mpany $#r the year ended 31 December 2012'. Bac(groun All "tat!t#ry rec#rd" #$ the Dewan $#r the year ended 31 December 2012 i" maintained by .etia!"aha (eh#rmat, T!an H/- Abd!l Rahman 0- Ahmad). O*erating result The principal activitie" #$ the ,#mpany are that in $ee" c#llecti#n $r#m member", c##rdinat#r" pr#/ect" and rental'+%' 2011 Inc,-!ec. Results o/ O*erations Re/. RM0+++ R&1000 R&1000 2 *nc#me 56pen"e" :peratin% l#"";Pr#$it Ma6or Balance 78eets Items ,!rrent A""et" ,!rrent =iability ?i6ed A""et" *nve"tment -c. - . -e. -/. %44 1%3 )2) %+35 2) ''9 )2' %+35 113 2>2 1 0 <100 <100 0-3 ) -a. -b. '12 -)3'. -%+1. ')' -'45. -12. 23 73 10-4 823-39 Prepared by: Hareez Reviewed by:

ATAREK KAMIL IBRAHIM & Co. Public Accountants Overall Engagement Memoran um
!e"an Perniagaan Mela#u $egeri Kelantan 31 December, 2012 Prepared by: Hareez Reviewed by:

a. *ncrea"ed $#r the year mainly d!e t# Dewan activitie", member1" $ee and #ther" inc#meb. *ncrea"ed $#r the year d!e t# increa"ed $#r meetin% e6pen"e", #$$ice e6pen"e, travellin% + acc#mm#dati#n, d#nati#n", pr#$e""i#nal $ee" and etcc. *ncrea"ed $#r the year d!e t# ca"h and ban balance, #ther debt#r" "!ch a" rental and dep#"it", and the inve"tment made by c#mpany. The"e repre"ent" #ther credit#r" and accr!al" c#n"i"t" #$ prepayment $r#m Perm#dalan $#r travellin%, rental dep#"it, empl#yee1" $!nd, pr#$e""i#nal $ee and etce. The"e repre"ent net b## val!e #$ $i6ed a""et" at the end #$ the year/. .hare1" price" e@!ivalent d!rin% the year, b!t we n#t ta e #!t the l#"" which R&>, 241 #$ the "t#c d!e t# immaterial am#!nt-

Conclusion * am in the #pini#n that a clean rep#rt #$ the Dewan Pernia%aan &elay! &alay"ia can be i""!ed $#r the year ended 31 December 2012-

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