[ As at 27 January 2015 ]

 

Part A

Quarterly report
(paragraphs 9.22(2) and 9.40)​
Notes​ ​
1.  A detailed analysis of the performance of all operating segments of the group, setting out material factors affecting the earnings and/or revenue of each segment for the current quarter and financial year-to-date. FAQ 9.35
2. ​An explanatory comment on any material change in the profit before taxation for the quarter reported on as compared with the immediate preceding quarter.
3.​A commentary on the following:
​(a)the prospects, including the factors that are likely to influence the corporation's prospects for the remaining period to the end of the financial year or the next financial year if the reporting period is the last quarter; and FAQ 9.36
​(b)​the corporation's progress to achieve the revenue or profit estimate, forecast, projection or internal targets in the remaining period to the end of the financial year and the forecast period which was previously announced or disclosed in a public document and steps taken or proposed to be taken to achieve the revenue or profit estimate, forecast, projection or internal targets.
​4. A statement of the board of directors' opinion as to whether the revenue or profit estimate, forecast, projection or internal targets in the remaining period to the end of the financial year and the forecast period which was previously announced or disclosed in a public document are likely to be achieved.
5.​An explanatory note for any (only applicable to the final quarter for corporations which have previously announced or disclosed a profit forecast or profit guarantee in a public document) -
​(a) variance of actual profit after tax and minority interest and the forecast profit after tax and minority interest (where the variance exceeds 10%); and
​(b)​shortfall in the profit guarantee received by the corporation (if any) and steps taken to recover the shortfall.
6.​A breakdown of tax charge and an explanation of the variance between the effective and statutory tax rate for the current quarter and financial year-to-date.
7. ​[Deleted]
8.   ​[Deleted]
9.​(a)The status of corporate proposals announced but not completed at the latest practicable date which must not be earlier than 7 days from the date of issue of the quarterly report.
(b)Where applicable, a brief explanation of the status of utilisation of proceeds raised from any corporate proposal, which must include the information prescribed in the following table:
PurposeProposed UtilisationActual UtilisationIntended Timeframe for UtilisationDeviationExplanations
RM'000RM'000Amount
RM'000
%
(i)
(ii)
(iii)
(iv)
(v)
Total
​ ​
​​10. The group borrowings and debt securities as at the end of the reporting period -
​​(a)whether secured or unsecured, and a breakdown between secured and unsecured, if applicable;
​(b)​​breakdown between short term and long term borrowings; and
​​(c)whether denominated in foreign currency, and a breakdown of the debt/borrowings in each currency, if applicable.
​​​11.[Deleted]
​12.​Changes in material litigation (including status of any pending material litigation) since the date of the last annual statement of financial position which must be made up to a date not earlier than 7 days from the date of issue of the quarterly report.
​13. ​Dividend: To be completed if a decision regarding dividend has been made. (State whether dividend amount is before tax, net of tax or tax exempt and if before tax or net of tax, state the tax rate) -
​​(a)​(i)an interim/final ordinary dividend has/has not been declared/ recommended;
​(ii)the amount per share.....sen;
​(iii)the previous corresponding period......sen;
​(iv)​the date payable......; and
​(v)in respect of deposited securities, entitlement to dividends will be determined on the basis of the record of depositors as at .........dd/mm/yyyy; and
(b)the total dividend for the current financial year...... sen.​ ​
14.​To disclose the following in respect of earnings per share:
(a)the amount used as the numerator in calculating basic and diluted earnings per share and a reconciliation of those amounts to the net profit or loss for the reporting period; and
(b)the weighted average number of ordinary shares used as the denominator in calculating basic and diluted earnings per share, and a reconciliation of these denominators to each other.
15.  Where the audit report of the corporation's preceding annual financial statements was qualified, disclosure of the qualification and the current status of the matter(s) giving rise to the qualification for the current quarter and financial year to date.
​16.The following items must be included either in the statement of profit and loss and other comprehensive income or in the notes to the statement of profit and loss and other comprehensive income for the current quarter and financial year to date:
(a)​interest income;
(b) other income including investment income;
​(c)​interest expense;
​(d)​depreciation and amortization;
(e)​provision for and write off of receivables;
​(f)provision for and write off of inventories;
(g)​gain or loss on disposal of quoted or unquoted investments or properties;
​(h)​impairment of assets;
​​(i)foreign exchange gain or loss;
​(j)​gain or loss on derivatives; and
​(k)exceptional items (with details).
​If any of the items above is not applicable to the listed issuer, a statement to that effect.
​ ​ ​ ​ ​ ​ ​
17.​​​The statement of cash flows must include details of the major components on each of the following activities: FAQ 9.37
​(a)​the operating activities of the listed issuer;
(b)​​the investing activities of the listed issuer; and
​(c)​the financing activities of the listed issuer.
Part B
Contents of quarterly report of closed-end funds
(paragraph 9.40)
​(1) ​The net asset value per share calculated in accordance with the SC's Guidelines for Public Offerings of Securities of Closed-end Funds.
(2)​​The extent to which the closed-end fund has invested in -
​(a)securities listed on other stock exchanges;
(b) ​investments in other investment vehicles;
​(c)​investment in securities of unlisted corporations; and
(d)​​derivatives.
Part C​ ​ ​
Contents of quarterly report of business trusts
(paragraph 9.54)​ ​ ​
(1)​The information set out in Part A of Appendix 9B subject to such adaptations where necessary, except for the information prescribed in Notes 2 to 6, 12 and 13 in Part A of Appendix 9B.
(2)A commentary on the prospects, the trends of the group's business segments and the factors that are likely to influence the prospects of the business trust for the remaining period to the end of the financial year.
​(3)​A commentary from the board of directors of the trustee-manager on the progress to achieve the revenue or profit estimate, forecast, projection or internal targets in the remaining period to the end of the financial year and the forecast period which was previously announced or disclosed in a public document.
(4)​An explanatory note for any shortfall in the profit guarantee received by the business trust (if any) and steps taken to recover the shortfall (only applicable to a business trust which has previously announced or disclosed a profit guarantee in a public document).
​(5) ​The distribution per unit recommended or declared for the current period and the corresponding period as follows:
​(a)​the amount per unit;
(b) ​the type of distribution (by cash etc.);
​(c) the date payable; and
​(d)​the entitlement to distributions will be determined on the basis of the record of depositors as at ….dd/mm/yyyy.
​If no distribution is recommended or declared, a statement to that effect.
​(6)​The statement of financial position must include the following information for the current quarter and financial year to date: 

 

​ ​

(a)​ ​

 

(b)

(c)

(d)

Current QuarterCorresponding QuarterCurrent Year-to-dateCorresponding Year-to-date​ ​
​Net assets attributable to unit holders  per unit (after income distribution) (RM)

Earnings / (Loss) per unit (sen)

​Distribution per unit (sen)

Distribution yield (based on the closing price at the end of the reporting financial period)

 

 

​[ End of Appendix ]

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