YFG AnnualReport2013

A
N
N
U
A
L

R
E
P
O
R
T

2
0
1
3
Y
F
G

B
e
r
h
a
d

(
4
9
9
7
5
8
-
W
)
YFG BERHAD (499758-W)
No. 17 & 19, Jalan Astaka U8/83,
(Formerly known as PJI Holdings Berhad)
Seksyen U8, Bukit Jelutong,
40150 Shah Alam, Selangor Darul Ehsan, Malaysia.
Tel : 603-7844 8888 Fax : 7844 8995
www.yfg.my
Our Vision
Our Mission
Our Values
Our Vision
YFG is committed to developing and empowering resilient, resourceful and resolute human
relationships, thus building up possibilities to make life better. YFG can therefore occupy the niche as
THE engineering specialist that BUILDS FOR LIFE.
Our Mission
We will strive for continuous improvement through developing and implementing innovative products
and services to keep abreast with market needs and change.
We will promote total customer satisfaction and human resource excellence through delivering safe,
quality products and prompt services in parallel with encouraging creativity, knowledge-sharing and
communication at all times, to keep both employees and customers interests intact at all times.
We will develop towards a more sustainable and environmentally conscious future through the use of
responsible practices and eco-friendly technology, leading towards a better tomorrow.
Our Values
To deliver what we promise time and time again, we adhere to three very important values that deine
our deeds, words and intentions.
COMMITMENT:
Through embracing accountability, upholding integrity and by building trustworthiness.
POSITIVITY:
By operating with ownership as well as acting with fairness and loyalty.
DYNAMISM:
To be courageous as we constantly pursue innovation and be proactive in all our practices.
We believe it is by staying true to these values that we are able to engineer greatness and improve the
lives of others on a greater scale.
C0RP0RATE
Coipoiate Infoimation anu Boaiu Committees u2
Coipoiate Stiuctuie uS
uioup Financial Bighlights u4
Chaiiman's Statement uS
Boaiu of Biiectois u8
Piofile of Biiectois u9
Piofile of Senioi Nanagement 14
Company Activities 17
Coipoiate uoveinance Statement 19
Auuit Committee Repoit S1
Statement on Risk Nanagement anu Inteinal Contiol SS
Auuitional Compliance Infoimation S7
FINANCIAL
Financial Statements S8
List of Piopeities 1u9
Analysis of Shaieholuings 11u
Analysis of Waiiantholuings 11S
Notice of Annual ueneial Neeting 116
Statement Accomplying Notice of
Annual ueneial Neeting 118
Encloseu Foim of Pioxy
TABLE 0F C0NTENTS
2
YlC 8LREAL (,8v)
8CARL CCMMl11LLS
BUARD UF DIRECTURS
Dato' Ir Abdul Rasbid Bin Abmad
Inuepenuent Non-Executive Chaiiman
Mr Lim Cbong Ling
Nanaging Biiectoi
Mr Ceb Yean Cbang
Executive Biiectoi
Encik Rezal Zain Bin Abdul Rasbid
Inuepenuent Non-Executive Biiectoi
Mr Tbye Fook Keong
Mr Lim Cboong Yik
Non-Inuepenuent Non-Executive Biiectoi
Dr Lob Leong Hua
Mr )eremie Ting Keng Fui
CUMPANY SECRETARIES
Ni Chong Fook Sin (NACS uu681)
Ni Kan Chee }ing (NAICSA 7u19764)
AUDITURS
KPNu (AF u7S8)
Chaiteieu Accountants
Level 18, Bunza Towei
16SE }alan Kelawi
1u2Su Penang
Tel: 6u4-2S8 2288
Fax: 6u4-2S8 2222
SHARE RECISTRARS
Symphony Shaie Registiais Sun Bhu
Level 6, Symphony Bouse
Block B1S, Pusat Bagangan Bana 1
}alan P}0 1A46, 47Su1 Petaling }aya
Selangoi Baiul Ehsan
Tel: 6uS-7841 8uuu
Fax: 6uS-7841 8uu8
STUCK EXCHANCE LISTINC
Nain Naiket
Buisa Nalaysia Secuiities Beihau
Stock Coue: 7122
RECISTERED UFFICE
co Tacs Coipoiate Seivices Sun Bhu
0nit No.2uS, 2nu Flooi
Block C, Bamansaia Intan
No.1, }alan SS2u27
474uu Petaling }aya
Tel: 6uS-7118 2688
Fax: 6uS-7118 296S
HEAD UFFICE
No.17 & 19 }alan Astaka 088S
Seksyen 08, Bukit }elutong
4u1Su Shah Alam
Selangoi Baiul Ehsan, Nalaysia.
Tel: 6uS-7844 8888
Fax: 6uS-7844 899S
Website: www.yfg.my
AUDIT CUMMITTEE
Cbairman
- Encik Rezal Zain Bin Abuul Rashiu
Members
- Ni Thye Fook Keong
- Bi Loh Leong Bua
- Ni }eiemie Ting Keng Fui
NUMINATIUN & REMUNERATIUN CUMMITTEE
Cbairman
- Bato' Ii Abuul Rashiu Bin Ahmau
Members
- Ni Lim Choong Yik
- Ni Thye Fook Keong
CCRPCRA1L lNlCRMA1lCN
2
S
ANNUAL RLPCR1 zc
CCRPCRA1L S1RUC1URL
YFG Berhad
(formerly known as PJI Holdings Berhad)
1003
YFu Tiolka Sun Bhu
(foimeily known as Kejuiuteiaan Tiolka Sun Bhu)
1003
YFu Engineeiing Sun Bhu
(foimeily known as P.}. Inuah Sun Bhu)
513
Techwina Sun Bhu
1003
YFu Facilities Sun Bhu
{formerly known os P}l Iocilities SJn BbJ)
03
}anauen Sun Bhu
*1003
0piah Setia Sun Bhu
1003
Nutiaia Inuah Powei Eneigy Sun Bhu
1003
P.}. Inuah Engineeiing (S) Pte Ltu
1003
Zhangpu Baohu Running Watei Co. Ltu
{lncorporoteJ in tbe Peoples Republic of Cbino)
1003
YFu Piopeities Sun Bhu
(foimeily known as P}I Constiuction Sun Bhu)
1003
YFu Lanu Sun Bhu
(foimeily known as P}I Bevelopment Sun Bhu)
1003
YFu Engineeiing (Sabah) Sun Bhu
(foimeily known as P.}. Inuah (Sabah) Sun Bhu)
303
BKLS-P}I ventuie Capital Sun Bhu
1003
YFu Investment Ltu
(foimeily known as P}I 0veiseas Ltu)
(Incoipoiateu in the Biitish viigin Islanus)
93
0prob Setio SJn BbJ wos JisposeJ on S0 0ctober 201S ot o totol cosb consiJerotion of RH 4.8 million. Tbe Bisposol is expecteJ to be completeJ
on or before S0 }onuory 2014.
*
4
YlC 8LREAL (,8v)
44444
YlC lC Yl Y 8L L 8L LREEA A REAAL ( L ( L ( L ( ((( LL ( ,8 ,8 ,8 ,8 ,8 ,8 ,8 8 ,8 8 ,8 ,8 ,8 , ,8v) v) v) v) v) v) v) v
FINANCIAL YEAR ENDED 30 )UNE FYE2013 FYE2012 FYE2011 FYE2010 FYE2009
RM'000 RM'000 RM'000 RM'000 RM'000

Revenue 1SS,781 82,698 8S,929 99,u76 97,6u7
Piofit (loss) befoie taxation 1,991 1,11u (11,974) (4,SSS) 2,749
Piofit (loss) aftei taxation 4,7u2 1,u48 (12,274) (4,622) 2,864
Piofit (loss) attiibutable to
owneis of the Company 4,6u2 1,2S1 (12,274) (4,622) 2,864
Issueu shaie capital S4,47S S4,47S S4,47S 81,2u9 81,2u9
Shaieholueis' funus S8,462 SS,86u S2,6u9 22,826 2S,871
Total assets 118,8S1 91,14S 77,S16 11S,992 122,62S

Eainings pei shaie sen u.76 u.21 (2.68) (1.14) u.71
Net assets pei shaie RN u.u6 u.u6 u.u7 u.u6 u.u6
Retuin on total assets S.87% 1.S7% -1S.8S% -S.98% 2.S4%
Retuin on equity 11.97% S.69% -S7.64% -2u.2S% 11.u7%
ueaiing (Boiiowingsequity) S8.2S% S7.S6% 24.69% 12u.SS% 187.88%

CRCUP llNANClAL ElCELlCE1S
4
YlC 8LREAL (,8v)
5
annual report 2013
Dear Shareholders,
CHaIrManS StateMent
On behalf of the Board of Directors, I
am pleased to present to you the Annual
Report and Financial Statements of YFG
Berhad and its subsidiary companies for
the financial year ended 30 June 2013.
ECONOMIC OVERVIEW & OPERATING ENVIROMENT

During the financial year under review, the global
economy continued to experience sluggish performance.
Policy uncertainty surrounding the Quantitative
Easing programme in the United States of America and
European sovereign debt concerns has weighed on
market sentiment and growth prospects. In Asia, growth
of several economies moderated in the second quarter, as
the prolonged weakness in the external environment had
begun to affect domestic economic activity, particularly
in the more open economies.
Against a backdrop of cautious and challenging external
environment, the Malaysian economy performed better
than the global average for the financial year under
review; with the latest second quarter 2013 Malaysias
Gross Domestic Product (GDP) growth came in at 4.3%,
and for the whole year of 2013 Bank Negara Malaysia
expects domestic growth to sustain with GDP growth
projected at between 4.5% and 5.0%.
In tandem with the domestic growth, the performance
of construction sector remained firm (14.7%; 4Q 2012:
17.6%), led by robust expansion in civil engineering
sub-sector, and implementation of major infrastructure
projects by the Government.
These encouraging performances in return are translated
to improvement in where the key operating units of the
Group is represented. The Groups projects throughout
the country enjoyed healthy take-up rates, which enabled
it to achieve an excess of RM500 million book order, far
exceeding its target of RM300 million for the financial
year ended 30 June 2013.
FINANCIAL PERFORMANCE
The financial year ended 30 June 2013 has turned out to
be a year where, once again, we had performed better
than the preceding financial year.
The Groups total revenue increased by 64.18%, rising
from RM82.70 million to RM135.78 million and recorded
a gross profit of RM11.00 million as compared to RM7.94
million in the preceding year.
Dato Ir Abdul Rashid Bin Ahmad
Chairman
6
YlC 8LREAL (,8v)
CEAlRMAN'S S1A1LMLN1
The piofit befoie tax giew to RN1.99 million in the
cuiient financial yeai signifying a giowth of 79.28% ovei
the pieceuing yeai.
0veiall, the uioup's impioveu ievenue anu piofits
foi the financial yeai enueu Su }une 2u1S aie mainly
attiibutable to the piogiessive iecognition of ievenue
fiom the existing anu newly secuieu piojects anu its
piofit contiibution.
CRUUP UPERATIUN REVIEW
Buiing the financial yeai unuei ieview, the uioup
iemaineu focuseu on its coie competency of pioviuing
electiical anu mechanical (E&N) seivices to the
constiuction, infiastiuctuie anu eneigy sectois.
It has been a successful yeai foi the uioup as it has
secuieu 4 majoi piojects uuiing the peiiou, contiibuting
piomisingly to the uioup's oveiall ievenue.
It was awaiueu E&N woiks by Nass Rapiu Tiansit
Coipoiation Sun Bhu foi the supply, piocuiement,
installation, testing anu commissioning of fiie uetection
anu piotection system foi elevateu package v1 to v2 of
Nass Rapiu Tiansit Lembah Kelang }ajaian Sungai Buloh-
Kajang-Package FB1 pioject woith RNS1.97 million. The
Klang valley Nass Rapiu Tiansit Pioject involves the
constiuction of a iailway netwoik which will foim the
backbone of the Klang valley's public tianspoit system.
The pioject is a ciucial component of the uieatei Kuala
LumpuiKlang valley National Key Economic Aiea
(uieatei KLKv NKEA) anu is the laigest infiastiuctuie
pioject in the countiy.
Anothei pioject the uioup was awaiueu with is the
supply, installation, testing, commissioning anu maintenance
of Electiical Seivices foi the Puteii Baiboui Pioject in }ohoi
Bahiu woith RN2S.S million foi 0EN Lanu Beihau.
The uioup's capabilities to pioviue an integiateu package
that encompasses both E&N anu Civil & Stiuctuial (C&S)
woiks can be seen by oui constiuction uivision secuiing
two leauing constiuction piojects in Kota Kinabalu,
Sabah.
This incluues the constiuction of the commeicial
uevelopment, compiising a ietail mall known as 0ceanus
Nall, a hotel anu uesignei suites locateu along }alan
Tun Fuau Stephens at Kota Kinabalu, Sabah foi Sunsea
Bevelopment Sun Bhu woith RN2u7 million.
The uioup was also awaiueu with the constiuction of
the commeicial anu 27-Stoiey Wateifiont Conuominium
Bevelopment known as }esselton Resiuences locateu in
the Cential Business Bistiict of Kota Kinabalu, an Iconic
Wateifiont Conuominium by Palikota Sun Bhu at a
contiact sum of RN2SS.9 million.
CURPURATE EXERCISES
The Company has unueitaken the following coipoiate
exeicises uuiing the financial yeai:-
{i] Cbange of Name and Re-Branding
The shaieholueis of the Company hau appioveu the
changeu of the Company name fiom "P}I Boluings
Beihau" to "YFu Beihau" at the Extiaoiuinaiy ueneial
Neeting helu on S1 }uly 2u1S. YFu Beihau stanus foi
"Yu Feng uioup Beihau", "Yu Feng" is the pionunciation
of the Chinese chaiactei, meaning "abunuance anu
oveiflowing". Foi the new logo, the upwaiu movements
of the styliseu aiiows in the letteis F anu u iepiesent
"the embouying movement towaius bolu new uiiections
even as the Company iemains fiimly iooteu in the things
that it is best at".
With the change of name, the uioup tuins its sight not
only towaius the futuie, but also stanu fiimly iooteu in
its stiong beliefs anu values. This alloweu the possibility
to uiveisify anu bianch out into new anu exciting sectois
of engineeiing anu othei syneigistic businesses.
{ii] Employee Sbare Uption Scbeme
The shaieholueis of the Company appioveu the
establishment of an Employee Shaie 0ption Scheme
("ES0S") foi eligible employees anu Biiectois of the uioup
at the Extiaoiuinaiy ueneial Neeting helu on S1 }uly
2u1S. The ES0S is intenueu to motivate anu encouiage
employees of the uioup towaius gieatei ueuication anu
loyalty, iewaiu anu ietain employees whose seivices
aie vital to the uioup's business opeiations, continueu
giowth anu futuie expansion. It will also allow the
employees to paiticipate in the equity of the Company
anu to ielate uiiectly to the oveiall peifoimance of the
uioup. The implementation of ES0S is effective foi a
peiiou of S yeais commencing fiom 7 August 2u1S.
CURPURATE CUVERNANCE
The Boaiu is committeu to ensuiing that high
stanuaius anu coipoiate goveinances aie auopteu anu
piacticeu thioughout the uioup to piotect anu enhance
7
ANNUAL RLPCR1 zc
CEAlRMAN'S S1A1LMLN1
shaieholueis' value anu impiove the uioup's financial
peifoimance.
The Boaiu in 2u1S hau foimaliseu anu maue public the
Company's Boaiu Chaitei, Coue of Ethics, Whistle-blowei
Policy anu Coipoiate Bisclosuie Policy to be in line with
the Nalaysian Coue on Coipoiate uoveinance 2u12 as
to ensuie the Boaiu's accountability anu iesponsibility
towaius shaieholueis is beyonu uoubt. Betails of this can
be founu at oui Company's website http:www.yfg.my.
CURPURATE SUCIAL RESPUNSIBILITY

To tiuly builu foi life, the uioup believes in builuing
a bettei society as well as cutting euge technology,
auvancing us on a path woith looking foiwaiu to. This
yeai, the uioup visiteu the Agathians Sheltei on the 26
}anuaiy 2u1S; an oiphanage house locateu in Petaling
}aya, wheie staff membeis offeieu foou, goouie bags anu
kinship to the chiluien.
A few months on, about 2u of the staff paiticipateu in the
"Stop Bungei Now - A vistage Pioject" that was helu at
The Publika Shopping Centie on the 27 Apiil 2u1S; a fun
meal packing event that was aimeu to aiu Stop Bungei
Now, Nalaysia's fight against hungei anu poveity. With
the effoits of moie than Suu volunteeis chipping in
togethei to help this woithy cause, the entiie event
concluueu as a success.
A vaiiety of activities, such as monthly staff biithuay
celebiation, yoga class, festive celebiation, spoit activities
anu company tiips weie oiganiseu foi piomoting a
healthy anu balanceu woik enviioment foi employees.
INDUSTRY UUTLUUK AND PRUSPECTS
Noving foiwaiu, the uioup will continually seek to secuie
piofitable piojects to enhance its shaieholueis' value.
The Boaiu anticipates that uiveisification to enhance
ievenue anu the stiengthening of its eainings base with
an emphasis on steauy stieam of income will be oui way
foiwaiu. The uioup will continue to puisue a uiveisifieu
anu balanceu poitfolio of E&N anu C&S jobs, as well as to
move up the value chain into piopeity uevelopment anu
selective iecuiiing income businesses.
0nuei the Nalaysia Buuget 2u14 announceu by the
uoveinment on 2S 0ctobei 2u1S, the constiuction,
aviation anu telecommunication inuustiies aie the
notable Buuget 2u14 winneis. Piojects that will be
implementeu incluue West Coast Expiessway anu
uouble-tiacking piojects. At the same time, the aiipoits
in Kota Kinabalu, Sanuakan, Niii, Sibu anu Nukah will
upgiaueu with a RNS12 million-allocation. Passengei
teiminals in Langkawi Inteinational Aiipoit anu Kuantan
Aiipoit will also be upgiaueu.
This is a favouiable outcome foi the uioup, cieating
a laigei uemanu foi ielateu piojects which woulu also
iesult in moie business oppoitunities.
uiven oui intensive involvement, expeitise anu goou
tiack iecoius in E&N anu C&S sectois in the countiy, the
Boaiu iemains confiuent that the uioup will secuie its
faii shaie of these futuie piojects.
The Boaiu is optimistic of the uioup's futuie piospect
anu looks foiwaiu to a veiy piogiessive anu piomising
yeai aheau.
DIVIDEND
The Boaiu of Biiectois uoes not iecommenu any payment
of uiviuenu foi the financial yeai enueu Su }une 2u1S.
ACKNUWLEDCEMENT
0n behalf of the Boaiu of Biiectois, I wish to expiess
my heaitfelt appieciation to oui shaieholueis, clients,
supplieis, bankeis, business associates anu uoveinment
authoiities foi theii continuous suppoit, confiuence anu
tiust that they have in us.

I woulu also like to thank oui management anu staff foi
theii ueuication anu commitment towaius the uioup.
Last but not least, I wish to thank my fellow Biiectois foi
theii suppoit, guiuance anu auvice extenueu thioughout
the yeai. Baiiing unfoieseen ciicumstances, we will
continue to stiive towaius achieving an impioveu
financial peifoimance in the futuie.
Bato' Ii Abuul Rashiu Bin Ahmau
Chaiiman
1 Novembei 2u1S
8
YlC 8LREAL (,8v)
Fiom the left:
8CARL
Cl LlRLC1CRS
Bi Loh Leong Bua (Inuepenuent Non-Executive Biiectoi)
Ni Lim Chong Ling (Nanaging Biiectoi)
Ni Thye Fook Keong (Inuepenuent Non-Executive Biiectoi)
Bato' Ii Abuul Rashiu Bin Ahmau (Chaiiman)
Ni }eiemie Ting Keng Fui (Inuepenuent Non-Executive Biiectoi)
Encik Rezal Zain Bin Abuul Rashiu (Inuepenuent Non-Executive Biiectoi)
Ni ueh Yean Chang (Executive Biiectoi)
Ni Lim Choong Yik (Non-Inuepenuent Non-Executive Biiectoi)
9
ANNUAL RLPCR1 zc
DATU' Ir ABDUL RASHID BIN AHMAD
Independent Non-Executive Cbairman
Malaysian, Aged 73
DSNS, SM), PIS, PPT
Dip. {Prof] BCT {UK], MBA {USA], Hon. FIEM, P.Eng, FIEE, C.Eng., MMIM
PRCllLL Cl LlRLC1CRS
Bato' Ii Abuul Rashiu Bin Ahmau was appointeu as Inuepenuent Non-Executive Chaiiman of YFu Beihau ("YFu") on
9 }anuaiy 2uu8. Be joineu YFu as Executive Chaiiman on 29 August 2uu1 anu was ie-uesignateu as Non-Inuepenuent
Non-Executive Chaiiman on Su August 2uuS. Be was appointeu as Chaiiman of the Nomination & Remuneiation
Committee on 21 }uly 2u1u.
Bato' Ii Abuul Rashiu Bin Ahmau giauuateu with a Biploma in Electiical Engineeiing fiom the Biighton College of
Technology, 0niteu Kinguom, in 196S, anu obtaineu his Nastei's uegiee in Business Auministiation fiom the 0hio
0niveisity, 0SA, in 1981.
Be is a Piofessional Engineei iegisteieu with the Boaiu of Engineeis, Nalaysia anu a Chaiteieu Engineei iegisteieu
with the Engineeiing Council, 0K. Be is an Bonoiaiy Fellow of the Institution of Engineeis, Nalaysia anu of the Asean
Feueiation of Engineeiing 0iganisation. Be is also a Fellow Nembei of the Institution of Electiical Engineeis, Lonuon,
0niteu Kinguom anu a membei of the Nalaysian Institute of Nanagement.
Bato' Ii Abuul Rashiu hau helu vaiious key positions in the National Electiicity Boaiu of Nalaysia anu its piivatiseu
successoi company, Tenaga Nasional Beihau (TNB). Be was pieviously the Chief 0peiating 0fficei & Executive
Biiectoi of TNB, until his ietiiement in Novembei 199S. Be hau seiveu as the Piesiuent of the Institution of Engineeis,
Nalaysia, the Chaiiman of the Institution of Electiical Engineei, Lonuon (Nalaysia Centie) anu a membei on the Boaiu
of Engineeis, Nalaysia. Be is piesently seiving as a membei of a few special committees of the Boaiu of Engineeis,
Nalaysia.
Bato' Ii Abuul Rashiu is the fathei of Encik Rezal Zain Bin Abuul Rashiu, who is also an Inuepenuent Non-Executive
Biiectoi of YFu.
Bato' Ii Abuul Rashiu uoes not have any conflict of inteiest with the Company anu has no conviction of any offence
within the past ten yeais, othei than tiaffic offences (if any).
1u
YlC 8LREAL (,8v)
LIM CHUNC LINC
Managing Director
Malaysian, Aged 52
Dip. In Mecb. Eng., B. Business in Business Administration
CEH YEAN CHANC
Executive Director
Malaysian, Aged 55
Ni Lim Chong Ling was appointeu as Nanaging Biiectoi of YFu on 22 Naich 2u11. Be joineu YFu as the Executive
Biiectoi on 29 August 2uu1 befoie being ie-uesignateu as uioup Executive Biiectoi on 2 Septembei 2uu8. Be was
appointeu as Beputy Chief Executive 0fficei on 1 Novembei 2uu8 anu was ie-uesignateu as Acting Nanaging Biiectoi
on 21 }uly 2u1u.
As Nanaging Biiectoi, he oveisees the entiie opeiations anu is iesponsible foi the oveiall uiiection anu business
stiategies of the uioup.
Be obtaineu his Biploma in Nechanical Engineeiing fiom Feueial Institute of Technology in 1982 anu Begiee in
Bacheloi of Business Auministiation fiom the Royal Nelbouine Institute of Technology, Austialia in 2uu1.
Be staiteu his caieei in the Fiie Piotection Inuustiy anu was involveu in many laige installations of Fiie Piotection
seivices in goveinment builuings anu commeicial uevelopments. Be joineu YFu Tiolka Sun Bhu in 1989 anu steeieu
the company to be one of the ieputable Fiie Piotection Companies in the Klang valley.
Buiing his tenuie as Beputy Chief Executive 0fficei, he successfully leu the uioup in completing numeious mechanical
& engineeiing piojects anu housing uevelopment piojects. Be playeu a pivotal iole in the iestiuctuiing of the company
uebts with financial institutions.
Ni Lim has seiveu as the Committee Nembei of the Nalaysian Fiie Piotection Association anu is actively involveu in
othei tiaue associations.
Ni Lim uoes not have family ielationship with any uiiectoi anuoi substantial shaieholuei of YFu.
Ni Lim uoes not have any conflict of inteiest with the Company anu has no conviction of any offence within the past
ten yeais, othei than tiaffic offences (if any).
Ni ueh Yean Chang was appointeu as Executive Biiectoi of YFu on 29 August 2uu1.
Be is iesponsible foi the uioup's investment in the Watei Tieatment Plant concession in China. Be is actively involveu
in the Business Bevelopment activities, both locally anu in China.
Be is a Ceitifieu Competent 'Wiieman Nil' with valuable hanus-on expeiience anu knowleuge of the inuustiy foi
moie than 28 yeais. Be has wiue expeiience in high iise builuings, factoiies, hospitals, aiipoits anu tunnel piojects
involving high tension anu low voltage electiical uistiibution system.
Ni ueh is also sits on the Boaiu of seveial piivate companies.
Ni ueh uoes not have family ielationship with any uiiectoi anuoi substantial shaieholuei of YFu.
Ni ueh uoes not have any conflict of inteiest with the Company anu has no conviction of any offence within the past
11
ANNUAL RLPCR1 zc
REZAL ZAIN BIN ABDUL RASHID
Independent Non-Executive Director
Malaysian, Aged 4
B.A. in Accountancy, MIA, CPA
THYE FUUK KEUNC
Malaysian, Aged 59
B.Sc {Hons] Civil Engineering, MBA
Encik Rezal Zain Bin Abuul Rashiu was appointeu as an Inuepenuent Non-Executive Biiectoi of YFu on 26 0ctobei
2uu6, anu was appointeu as Chaiiman of the Auuit Committee on 7 Apiil 2u1u.
uiauuateu with a Bacheloi of Aits in Accountancy fiom the 0niveisity of Canbeiia, Austialia in 1989, Encik Rezal
Zain is a Piofessional Accountant iegisteieu with the Austialian Society of Ceitifieu Public Accountants (CPAs) anu
Nalaysian Institute of Accountants (NIA).
Encik Rezal Zain has ovei 6 yeais of expeiience as an auuitoi anu consultant with KPNu Peat Naiwick. Be has seiveu
in the Coipoiate Finance Bepaitment of Aiab-Nalaysian Neichant Bank Beihau, wheie he was involveu in numeious
coipoiate exeicises unueitaken by listeu companies. Be has also seiveu as Chief 0peiating 0fficei of a public listeu
company listeu on the Nain Naiket of Buisa Nalaysia Secuiities Beihau.
Be is a Senioi Inuepenuent Biiectoi anu Chaiiman of the Auuit Committee of Fima Coipoiation Beihau. Be is also
a Biiectoi, Auuit Committee Chaiiman anu a membei of the Nomination anu Remuneiation Committees of Natiix
Concept Boluings Beihau. Be also sits on the Boaiu of TB Technologies Sun Bhu.
Encik Rezal Zain is the son of Bato' Ii Abuul Rashiu Bin Ahmau, who is the Inuepenuent Non-Executive Chaiiman of
YFu.
Encik Rezal Zain uoes not have any conflict of inteiest with the Company anu has no conviction of any offence within
the past ten yeais, othei than tiaffic offences (if any).
Ni Thye Fook Keong was appointeu as an Inuepenuent Non-Executive Biiectoi of YFu on 9 }uly 2u1u. Be was
appointeu as a membei of the Auuit Committee on 21 }uly 2u1u anu the Nomination & Remuneiation Committee on
19 0ctobei 2u12.

Ni Thye staiteu his caieei as a Site Engineei with Neais Constiuction Ltu. in Poitsmouth, Englanu fiom 1976 to
1977. Be was a Planning Engineei with }abatan Paiit uan Taliaii (1979-1981); an Engineei with }uiutama Sun Bhu
(1981-1984); the Pioject Nanagei foi 0niveisiti 0taia Nalaysia Pioject in }itia Keuah (1984-1986); the Pioject
Cooiuinatoi foi I}N Coipoiation Beihau (1986-1991), anu has seiveu as Biiectoi of IuB Constiuction Sun Bhu anu
I}N Plantation Sun Bhu piioi to joining Sii Binaiaya Sun Bhu, a constiuction company, in 1991, which has since
successfully completeu seveial majoi piojects foi both public anu piivate sectois.

Be is cuiiently a Biiectoi of Sii Binaiaya Sun Bhu anu also sits on the Boaiu of seveial piivate companies.
Ni Thye uoes not have family ielationship with any uiiectoi anuoi substantial shaieholuei of YFu.
Ni Thye uoes not have any conflict of inteiest with the Company anu has no conviction of any offence within the past
12
YlC 8LREAL (,8v)
LIM CHUUNC YIK
Non-Independent Non-Executive Director
Malaysian, Aged 58
Ni Lim Choong Yik was appointeu as an Inuepenuent Non-Executive Biiectoi of YFu on 9 }uly 2u1u anu was ie-
uesignateu as Non-Inuepenuent Non-Executive Biiectoi on 29 0ctobei 2u1S. Be was appointeu as a membei of the
Nomination & Remuneiation Committee on 21 }uly 2u1u.

Ni Lim staiteu his caieei with Sinailim Sun Bhu in 1974 anu appointeu as Biiectoi in 1976. With moie than S9 yeais
of woiking expeiience, he has gaineu a wiue spectium of invaluable expeiience in the constiuction inuustiy. Ni Lim
has also been actively involveu in the oiganization anu management of the Biainage & Iiiigation Bepaitment (BIB)
contiact woiks, iiiigation system, eaithwoik, sub-stiuctuie anu founuation woiks.

Ni Lim was also the awaiu winnei of uoluen Bull Awaiu in the 7th position out of 1uu 0utstanuing SNEs in the yeai
2uu9. Ni Lim also sits on the Boaiu of seveial piivate companies.
Ni Lim uoes not have family ielationship with any uiiectoi of YFu. Be is ielateu to a substantial shaieholuei of YFu,
namely ueneial Technology Sun Bhu.
Ni Lim uoes not have any conflict of inteiest with the Company anu has no conviction of any offence within the past
DR LUH LEUNC HUA
Malaysian, Aged 5
PbD {UKM], AMP {Wbarton, USA]
Bi Loh Leong Bua was appointeu as an Inuepenuent Non-Executive Biiectoi of YFu on 1 Novembei 2u12, anu was
appointeu as a membei of the Auuit Committee on 4 Febiuaiy 2u1S.
Bi Loh holus a PhB in Nanagement Stuuies fiom 0niveisiti Kebangsaan Nalaysia (0KN) |National 0niveisity of
Nalaysiaj, focusing on coipoiate boaiu piactices. Bi Loh is also an Auvanceu Nanagement Piogiam (ANP) giauuate
fiom The Whaiton School of 0niveisity of Pennsylvania, 0SA.
Be has accumulateu moie than Su yeais of expeiience in the financial seivices inuustiy aftei having woikeu foi seveial
banking gioups in vaiious senioi manageiial capacities involving commeicial, coipoiate, meichant anu investment
banking. Among otheis, he hau seiveu Eon Bank Beihau as Regional Beau foi Saiawak & Sabah anu subsequently as
Beau of Commeicial Banking, Affin Neichant Bank Beihau as Senioi vice Piesiuent, anu piioi to leaving the banking
sectoi in Becembei 2u11, he was a Senioi Biiectoi of investment banking at Kenanga Investment Bank Beihau.
Bi Loh is cuiiently a membei of the Boaiu Risk Committee of Saiawak Economic Bevelopment Coipoiation (SEBC),
anu also sits on the Boaiu of Tiansnational Insuiance Biokeis (N) Sun Bhu, an insuiance bioking company licenseu
by Bank Negaia Nalaysia.
Bi Loh uoes not have family ielationship with any uiiectoi anuoi substantial shaieholuei of YFu.
Bi Loh uoes not have any conflict of inteiest with the Company anu has no conviction of any offence within the past
1S
ANNUAL RLPCR1 zc
)EREMIE TINC KENC FUI
Malaysian, Aged 5
FCIS, MBA
Ni }eiemie Ting Keng Fui was appointeu as an Inuepenuent Non-Executive Biiectoi of YFu on 1 Novembei 2u12. Be
was appointeu as Chaiiman of the Employee Shaie 0ption Committee on 1 August 2u1S, anu a membei of the Auuit
Committee on 4 Febiuaiy 2u1S.

Ni }eiemie Ting is piesently a Council Nembei of the Nalaysian Institute of Chaiteieu Secietaiies & Auministiatois
(NAICSA). Be is also the Chaiiman of the uoveinance Committee anu Chaiteieu Secietaiies Nalaysia Committee, anu
a membei of the National Investigation uioup, Tiansfoimation Woiking uioup, Continuing Piofessional Bevelopment
Committee, anu the Auuit Committee. Be was appointeu NAICSA Piesiuent in 2uu4, anu was aujuugeu winnei of the
R0C-NAICSA Company Secietaiy Awaiu 2uuu, unuei the Listeu Company Categoiy.

Be ietiieu fiom I}N Coipoiation Beihau in Septembei 2u12 aftei S1 yeais of seivice, anu has seiveu as Beau of
Coipoiate Seivices, Buman Resouice & Auministiation, anu Infoimation Systems Bepaitments, besiues being the
Company Secietaiy of I}N Coipoiation Beihau, I}N Plantations Beihau, anu I}N Lanu Beihau.
Be has seiveu in the Committee of Aujuuicatois of the Nalaysian Coipoiate uoveinance (NCu) Inuex 2u11 anu 2u1u
of the Ninoiity Shaieholuei Watchuog uioup (NSWu), anu has paiticipateu in the Focus uioup foi the Nalaysian
Coue on Coipoiate uoveinance 2u12 anu the Woiking uioup foi the Coipoiate uoveinance Bluepiint 2u11 of the
Secuiities Commission.

Be completeu the examinations of The Institute of Chaiteieu Secietaiies anu Auministiatois (ICSA) in 1981, aftei
obtaining a Biploma in Founuations of Auministiation fiom Chelmei Institute of Bighei Euucation, Chelmsfoiu, Essex,
Englanu in 1979. Buiing his seivice with I}N, he obtaineu a Nastei's uegiee in Business Auministiation fiom uoluen
uate 0niveisity, San Fiancisco, 0SA in 1986.
Ni }eiemie Ting uoes not have family ielationship with any uiiectoi anuoi substantial shaieholuei of YFu.
Ni }eiemie Ting uoes not have any conflict of inteiest with the Company anu has no conviction of any offence within
the past ten yeais, othei than tiaffic offences (if any).
14
YlC 8LREAL (,8v)
MS TAN AI LENC
Financial Controller
Malaysian, Aged 53
MR CHUY PINC KEUNC
Head of Strategic Business Unit for Electrical and Mecbanical
Malaysian, Aged 49
Ns Tan Ai Leng joineu YFu uioup on 29 Novembei 2u1u as the Beau of Finance anu Accounts anu was subsequently
uesignateu as Financial Contiollei foi the uioup in }une 2u11. She is iesponsible foi oveiseeing the uioup's finance
anu accounting functions as well as foimulating its financial stiategies.
She is appointeu as Beputy Chaiiman of the Risk Nanagement Committee anu is also a membei of the Nanagement
Committee, assisting the Nanaging Biiectoi in the planning of the uioup's business uiiection, stiategies anu
foimulation of uioup Policies.
Ns Tan holus a piofessional uegiee fiom The Association of Inteinational Accountants, 0niteu Kinguom.
She has accumulateu ovei Su yeais expeiience in the aieas of accounting, auuiting, tieasuiy anu human iesouice
management with public, piivate anu multinational coipoiations. Piioi to joining YFu uioup, she was the Beau of
Finance anu Auministiation with Beigei Inteinational Sun Bhu, a wholly owneu subsiuiaiy of Beigei Inteinational
Ltu., Singapoie unuei the Asian Paints uioup.
PRCllLL Cl SLNlCR MANACLMLN1
Ni Choy Ping Keong is a Biiectoi of YFu Engineeiing Sun Bhu. Be is also the Beau of Stiategic Business 0nit foi
Electiical anu Nechanical uepaitment of YFu uioup. Be joineu YFu uioup in Yeai 1994 anu has moie than 29 yeais
expeiience in electiical anu mechanical inuustiy. Be was the Beau of Tenuei & Costing uepaitment piioi to his
piomotion to Beau of Business 0nit in Yeai 2u1S.
Be is also a membei of the Nanagement Committee, assisting the Nanaging Biiectoi in the planning of the uioup's
business uiiection, stiategies anu foimulation of uioup Policies.
Ni Choy holus a Biploma in Electiical Engineeiing anu Aichitectuie & Builuing. Bis expeiience encompasses tuinkey
tenueis, pioject implementation in a vast vaiiety of specializeu anu conventional electiical systems, such as Aiipoit
Aeionautical uiounu Lighting (AuL) Systems anu explosion-pioof installations.
Buiing his yeais of seivice, he has successfully unueitaken specializeu piojects like Electiical System of up to
11kv(Nv) anu Aeionautical uiounu Lighting (AuL) foi both Ipoh anu Kuantan Aiipoit, explosion-pioof electiical
woiks foi }etty foi Nalaysian Liquefieu Natuial uas (NLNu) Phase 2, anu Technology Paik Nalaysia-Incubatoi Centie,
Resouices Centie anu Recieation Centie.
1S
ANNUAL RLPCR1 zc
MS HU WINC NA
Head of Uperations
Malaysian, Aged 45
MR TAN ENC LENC
Deputy Head of Strategic Business Unit for Construction
Malaysian, Aged 42
MR PHANC TUCK LIM
Deputy Head of Strategic Business Unit for Electrical and Mecbanical
Malaysian, Aged 40
Ns Bo Wing Na joineu YFu uioup in Yeai 1996 as the Peisonal Assistant to the uioup Nanaging BiiectoiChief
Executive 0fficei. She was instiumental in setting up the Piocuiement Bepaitment foi the uioup. She has been
uesignateu to heau vaiious key functions within the uioup ovei the last 18 yeais. Thiough these stiategic iotations
of iesponsibilities anu the vaiious levels of management tiainings, she has accumulateu in-uepth knowleuge anu
invaluable expeiience in the uioup oveiall opeiations.
She is cuiiently ie-uesignateu as Beau of 0peiations of the uioup oveiseeing the Coipoiate Seivices, Piocuiement,
Legal & Contiact, ICT anu Auministiation functions. She is a membei of the uioup Business Bevelopment team anu
oveisees the uioup Stiategic ventuies such as Renewable Eneigy anu Piopeity Bevelopment.
She is also a membei of the Nanagement Committee, assisting the Nanaging Biiectoi in the planning of the uioup's
business uiiection, stiategies anu foimulation of uioup Policies.
Ni. Tan Eng Leng joineu YFu uioup in Yeai 2u1u as the Beau of Constiuction anu Engineeiing Bepaitment. Be is now
uesignateu as the Beputy Beau of Stiategic Business 0nit foi Constiuction aftei a ie-oiganisation of the Coipoiate
Stiuctuie of the uioup. Cuiiently, he is iesponsible foi the implementation anu execution of the uioup's constiuction
business.
Be has moie than 19 yeais of expeiience in the Constiuction inuustiy, managing vaiious piojects in Cybeijaya, Klang
valley anu }ohoi in Electiical & Nechanical Engineeiing anu Builuing Constiuction in his capacity as a Resiuent
Engineei.
Ni. Tan obtaineu his Biploma in Engineeiing in Yeai 199S anu Bighei National Biploma in Nechanical anu
Nanufactuiing in Yeai 2uuu.
Ni. Phang Tuck Lim joineu YFu uioup in Yeai 1999 as a Tenuei Estimatoi anu was the Senioi Pioject Engineei befoie
leaving YFu uioup to join othei Electiical anu Nechanical fiims.
Be iejoineu YFu uioup in Yeai 2uu6 as Tenuei Nanagei anu was piomoteu as Senioi Pioject Nanagei in Yeai
2u1u, Beputy Beau of Constiuction anu Engineeiing uepaitment in Yeai 2u11 anu cuiiently, he is the Beputy Beau
of Stiategic Business 0nit foi Electiical anu Nechanical uepaitment. Be is iesponsible foi the implementation anu
execution of all the Electiical anu Nechanical woiks contiacts of the uioup.
Be has vast cieuentials in the Electiical anu Nechanical inuustiy anu has successfully manageu laige scale piojects
which incluues National Spoits Complex in Bukit }alil, Shell-NBS ieconstiuction woiks in Bintulu, Saiawak, Putiajaya
Convention Centie, 0niveisiti Nalaysia in Kota Kinabalu, Sabah anu Bua Sential in Biickfielus, Kuala Lumpui.
Ni. Phang holus a Bacheloi Begiee in Electiical Engineeiing fiom 0xfoiu Biookes 0niveisity in Yeai 1996.
16
YlC 8LREAL (,8v)
MR CUH YIK BUUN
Senior Manager, Finance & Accounts
Malaysian, Aged 43
MS LIM PUUI PEI
Senior Manager, Legal & Contract
Malaysian, Aged 41
Ni. uoh Yik Boon joineu YFu uioup in Yeai 2u12 as Finance anu Accounts Nanagei anu was subsequently piomoteu
to Senioi Nanagei of the Finance anu Accounts uepaitment in yeai 2u1S.
Be is also taskeu to manage cieuit contiol foi the uioup anu iesponsible foi the cash flow of the uioup.
Be has ovei 21 yeais of extensive expeiience in financial seivices anu the manufactuiing inuustiy. Piioi to joining YFu
uioup, he was a Finance Nanagei foi Ameiican Aii Filtei Nanufactuiing Sun Bhu anu was attacheu to Rex (N) Sun
Bhu, a subsiuiaiy of Bong Leong Asia Ltu, Singapoie.
Ni. uoh is a qualifieu Chaiteieu Accountant anu a membei of Nalaysia Institute of Accountants. Be is also a fellow
membei of the Association of Ceitifieu Chaiteieu Accountants, 0niteu Kinguom.
Ns Lim Pooi Pei iejoineu YFu uioup in Yeai 2u12 as Senioi Nanagei of Legal & Coipoiate uepaitment anu has been
ie-uesignateu as Senioi Legal & Contiact Nanagei, hanuling the uioup's legal anu contiacts matteis.
Ns Lim staiteu hei caieei as Coipoiate Executive with YFu Engineeiing Sun Bhu in Nay 2uuu anu assumeu the
position of Assistant Legal anu Coipoiate Nanagei in Yeai 2uu4. In Yeai 2uuS, she joineu Bexagon Boluings Beihau
as Legal & Coipoiate Affaiis Nanagei anu as uioup Legal Nanagei in ENv Watei Engineeiing Sun Bhu in Yeai 2uu8
piioi to joining YFu uioup. She has extensive expeiience in legal anu coipoiate woik.
Ns Lim obtaineu hei Bacheloi Begiee in Law fiom 0niveisity of Lonuon in 1997 anu Ceitificate in Legal Piactice
(CLP) in Yeai 2uu1 anu was calleu to Bai in Yeai 2uuS.
17
ANNUAL RLPCR1 zc
Paiticipateu in Bauminton Touinament
oiganiseu by TEEAN at Suiia Spoits
Bauminton Centie, Subang }aya on 14 & 21
0ctobei 2u12
The 1Sth Annual ueneial Neeting of the
Company helu at Clubhouse Tiopicana uolf
& Countiy Resoit
Company Annual Binnei 2u12 themeu
"Bollywoou Night"
visit to Agathian Shethei on
26 }anuaiy 2u1S
Paiticipateu in "ST0P B0NuER N0W - A
vISTAuE PR0}ECT" helu at The Publika
Shopping Centie on 27 Apiil 2u1S
CCMPANY AC1lvl1lLS
18
YlC 8LREAL (,8v)
The Extiaoiuinaiy ueneial Neeting of
the Company helu on S1 }uly 2u1S foi
appioving Change of Name anu ES0S
Long Seivice Awaiu to staff
Nonthly vistage Leaueiship Bevelopmeent :
In-house KEY 1S Piogiam
Nonthly Stafff Biithuay Celebiation
YFu heauquaitei Raya Aiuilfitii Paity helu at
on 2u August 2u1S
CCMPANY AC1lvl1lLS
19
ANNUAL RLPCR1 zc
CCRPCRA1L CCvLRNANCL S1A1LMLN1
The Boaiu of Biiectois ("Boaiu") is committeu to ensuie that the piinciples anu iecommenuations set out in the
Nalaysian Coue on Coipoiate uoveinance 2u12 ("the Coue") aie piactiseu thioughout the uioup with the ultimate
objective of ensuiing the highest stanuaiu of coipoiate goveinance is maintaineu thioughout the uioup. The Boaiu
is pleaseu to iepoit on the application of the piinciples anu the iecommenuations of the Coue anu the extent of
compliance as iequiieu unuei the Nain Naiket Listing Requiiements of the Buisa Nalaysia Secuiities Beihau ("Buisa
Secuiities").
A. BUARD UF DIRECTURS
The Boaiu leaus anu contiols the uioup. The Boaiu has a foimal scheuule of matteis ieseiveu to itself foi
uecision, which incluues the oveiall uioup's stiategy anu uiiection, acquisition anu uivestment policy, appioval
foi majoi capital expenuituie piojects, consiueiation of significant financial matteis anu ieview of the financial
anu opeiating peifoimance of the uioup. The scheuule ensuies that the goveinance of the uioup is in its hanus.
A.1 Composition and Balance
The Boaiu cuiiently has eight (8) membeis; compiising one (1) Inuepenuent Non-Executive Chaiiman, one
(1) Nanaging Biiectoi, one (1) Executive Biiectoi, one (1) Non-Inuepenuent Non-Executive Biiectoi anu foui
(4) Inuepenuent Non-Executive Biiectois. The composition is in compliance with the Buisa Secuiities Nain
Naiket Listing Requiiements ("Listing Requiiements") which iequiies at least 2 Biiectois oi 1S of the Boaiu,
whichevei is the highei, to be Inuepenuent Biiectois. The Boaiu is maue up of membeis with wiue iange of
business, technical, financial anu public seivice backgiounus. The piofile of each Biiectoi is piesenteu on pages
9 to 1S of the Annual Repoit.
All of the Boaiu membeis seive as uiiectois in not moie than S boaius of listeu companies, to ensuie they uevote
sufficient time to caiiy out theii iesponsibilities.
Theie is a cleai uivision of iesponsibilities at the heau of the Company to ensuie theie is a balance of powei in
uecision making. The Boaiu is leu by Bato' Ii Abuul Rashiu Bin Ahmau, the Inuepenuent Non-Executive Chaiiman
anu the Executive Nanagement is leu by the Nanaging Biiectoi, Ni Lim Chong Ling.
The Chaiiman is iesponsible foi iunning the Boaiu. Be ensuies that all Biiectois ieceive sufficient anu ielevant
infoimation on financial anu non-financial matteis to enable them to paiticipate actively in Boaiu uecisions.
The Nanaging Biiectoi, in paiticulai, is iesponsible foi implementing the policies anu uecisions of the Boaiu,
oveiseeing the opeiations as well as cooiuinating the uevelopment anu implementation of business anu
coipoiate stiategies. The Inuepenuent Non-Executive Biiectois help to align objectives anu pioviue inuepenuent
juugment in the uecision-making of the Boaiu, as well as to pioviue a capable check anu balance foi the Nanaging
Biiectoi. The Non-Executive Biiectoi contiibutes significantly in aieas such as policy anu stiategy, peifoimance
monitoiing, allocation of iesouices as well as impiovement of goveinance anu contiols. Togethei with the
Nanaging Biiectoi who has an intimate knowleuge of the business, the Boaiu is constituteu of inuiviuuals who
aie committeu to business integiity anu piofessionalism in all the activities of the Company.
A.2 Duties and Responsibilities
The Boaiu iecognises its key iole in chaiting the stiategic uiiection, uevelopment anu contiol of the uioup anu
has auopteu the specific iesponsibilities that aie listeu in the Coue, which facilitates the uischaige of the Boaiu's
stewaiuship iesponsibilities. In oiuei to uelivei both fiuuciaiy anu leaueiship functions, the Boaiu, amongst
otheis, assumes the following key iesponsibilities as iecommenueu by the Coue:-
- Setting the objectives, goals anu stiategic plan foi the Company with a view to maximizing shaieholuei
value anu piomoting sustainability;
- Auopting anu monitoiing piogiess of the Company's stiategy, buugets, plans anu policies;
2u
YlC 8LREAL (,8 v)
- 0veiseeing the conuuct of the Company's business to evaluate whethei the business is being piopeily
manageu;
- To consiuei anu appiove ieseiveu matteis coveiing coipoiate policies, mateiial investment anu acquisition
uisposal of assets;
- Iuentify piincipal iisks anu ensuie implementation of appiopiiate systems to manage these iisks;
- Succession planning, incluuing appointing, tiaining, fixing the compensation of anu wheie appiopiiate,
ieplacing senioi management;
- Beveloping anu implementing an investoi ielations piogiamme oi shaieholuei communication policy foi
the Company; anu
- Reviewing the auequacy anu integiity of the Company's inteinal contiol systems anu management
infoimation systems, incluuing systems foi compliance with applicable laws, iegulation, iules, uiiectives
anu guiuelines.
Along with goou goveinance piactices anu to enhance tianspaiency, accountability anu timely uisclosuie of
mateiial infoimation, the Boaiu has put in place the following policies anu pioceuuies anu they aie maue
available at the Company's website at http: www.yfg.my:-
- Boaiu Chaitei;
- Coue of Ethics anu Conuuct;
- Whistle Blowing Policy; anu
- Coipoiate Bisclosuie Policy.
A.3 Supply of Information
The Chaiiman ensuies that all Biiectois have full anu timely access to infoimation with Boaiu papeis uistiibuteu
in auvance of meetings. Eveiy Biiectoi has uniestiicteu assess to the auvice anu seivices of the Company
Secietaiies to enable them to uischaige theii uuty effectively. The Boaiu is iegulaily upuateu anu auviseu by
the Company Secietaiies who aie qualifieu, expeiienceu anu knowleugeable on new statutoiy anu iegulatoiy
iequiiements, anu the iesultant implications to the Company anu the Biiectois in ielation to theii uuties anu
iesponsibilities.
Besiues uiiect access to the Nanagement, the Biiectoi may also obtain inuepenuent piofessional auvice, at the
Company's expense, in fuitheiance of theii uuties, if so iequiieu.
Piioi to the meetings of the Boaiu anu Boaiu Committees, Boaiu papeis which incluue the agenua anu iepoits
ielevant to the issues of the meetings coveiing aieas of stiategic, financial, opeiational anu iegulatoiy compliance
matteis, aie ciiculateu to all Biiectois. The Boaiu papeis aie ciiculateu at least 7 uays in auvance to enable the
Biiectois to obtain fuithei explanation, wheie necessaiy, in oiuei to be piopeily piepaieu befoie meeting. The
Biiectois meet, ieview anu appiove all coipoiate announcements, incluuing the announcement of the quaiteily
financial iesults, piioi to ieleasing them to Buisa Nalaysia.
Betaileu peiiouic biiefings on the inuustiy outlook, uioup's peifoimance anu foiwaiu pieviews aie also
conuucteu foi the Biiectois to ensuie that the Boaiu is focuseu anu well-infoimeu on the latest maiket anu
inuustiy tienus.
A.4 Board Meetings
Boaiu meetings aie helu at least foui (4) times a yeai at quaiteily inteivals, with auuitional meetings conveneu
when uigent anu impoitant uecisions aie neeueu to be maue between the scheuuleu meetings.
Buiing the financial yeai, the Boaiu met on five (S) occasions; uuiing which a vaiiety of matteis, incluuing
the uioup's financial iesults, majoi investments, stiategic uecisions, the business plan, uiiection of the uioup
anu the pioposeu establishment of Employee Shaie 0ption Scheme ("ES0S"), weie uiscusseu. Responsibility foi
implementing the uioup's stiategy is uelegateu to the Nanagement which meets on a monthly basis.
21
ANNUAL RLPCR1 zc
The Boaiu ieceiveu uocuments on matteis iequiiing its consiueiation piioi to anu in auvance of each meeting. The
Boaiu papeis weie compiehensive anu encompasseu both quantitative anu qualitative factois. All pioceeuings
fiom the Boaiu meetings weie minuteu compiehensively anu appioveu by the Boaiu befoie being signeu by the
Chaiiman of the meeting.
The Boaiu is satisfieu that all its membeis have committeu in fulfilling theii iespective ioles anu iesponsibilities.
Name of Directors No. of Meetings Attended Percentage
YBhg Bato' Ii Abuul Rashiu bin Ahmau 4S 8u%
Inuepenuent Non-Executive Chaiiman
Ni Lim Chong Ling SS 1uu%
Nanaging Biiectoi
Ni ueh Yean Chang SS 1uu%
Executive Biiectoi
Encik Rezal Zain Bin Abuul Rashiu SS 1uu%
Ni Wong Thiam Fook 22 1uu%
(Retiieu on 12 Becembei 2u12)
Ni Thye Fook Keong 4S 8u%
Ni Lim Choong Yik SS 1uu%
Bi Loh Leong Bua SS 1uu%
(Appointeu on 1 Novembei 2u12)
Ni }eiemie Ting Keng Fui SS 1uu%
(Appointeu on 1 Novembei 2u12)
A.5 Board Committees
In oiuei foi the Boaiu to uischaige its functions effectively, the Boaiu has uelegateu ceitain functions to
the Committees to assist in the execution of its uuties anu iesponsibilities. The Chaiiman of the iespective
Committees will iepoit to the Boaiu on the outcome of the Committee's meetings.
Each Committee is goveineu by theii iespective teims of iefeience which have been appioveu by the Boaiu.
- Audit Committee
The Teims of Refeience anu fuithei infoimation on the Auuit Committee aie outlineu in pages S1 to S4 of this
Annual Repoit.
22
YlC 8LREAL (,8 v)
- Nomination & Remuneration Committee
The Nomination Committee anu the Remuneiation Committee of the Company weie establisheu by the Boaiu
on 18 0ctobei 2u11, anu was meigeu into one Committee on 19 0ctobei 2u12 anu nameu as "Nomination &
Remuneiation Committee". The Nomination & Remuneiation Committee compiises wholly of Non-Executive
Biiectois, majoiity of whom aie inuepenuent.
The Nomination & Remuneiation Committee has helu thiee (S) meetings uuiing the financial yeai enueu Su }une
2u1S.
The attenuance of each membei of the Nomination & Remuneiation Committee is as follows -
No. of Meetings Attended Percentage
YBhg. Bato' Ii Abuul Rashiu bin Ahmau SS 1uu%
Chaiiman, Inuepenuent Non-Executive Chaiiman
Ni Wong Thiam Fook 11 1uu%
Nembei, Non-Inuepenuent Non-Executive Biiectoi
Ni Lim Choong Yik SS 1uu%
Ni Thye Fook Keong 2S 7S%
Nembei, Inuepenuent Non-Executive Biiectoi
The Teims of Refeience foi the Nomination & Remuneiation Committee aie as follows:-
(a) Membersbip
The Committee shall be appointeu by the Boaiu fiom among the Biiectois of the Company anu shall consist
exclusively of non-executive uiiectois, minimum S, a majoiity of whom aie inuepenuent.
(b) Quorum
The quoium in iespect of a meeting of the Committee shall be at least 2 membeis piesent composeu of
wholly oi a majoiity of whom must be inuepenuent uiiectois
(c) Cbairman
The Boaiu oi the membeis of the Committee shall elect a Chaiiman fiom among theii membeis who shall
be an inuepenuent uiiectoi. In the absence of the Chaiiman of the Committee, the iemaining membeis
piesent shall elect one of theii membeis as Chaiiman of the meeting.
(u) Secretary
The Company Secietaiy shall be the Secietaiy of the Committee.
2S
ANNUAL RLPCR1 zc
{e] Meetings and Minutes
(i) The Committee will meet at least once a yeai. Auuitional meetings may be calleu at any time, at the
uiscietion of the Chaiiman of the Committee, oi when necessaiy.
(ii) Ninutes of each meeting of the Committee shall be uistiibuteu to all membeis of the Boaiu.
(iii) Questions aiising at the meeting shall be ueciueu by a majoiity of votes. In the case of an equality of
votes, the Chaiiman of the meeting shall have a seconu oi casting vote, except wheie at the meeting
onlytwo (2) membeis (incluuing the Chaiiman) foim the quoium oi wheie only two (2) membeis
(incluuing the Chaiiman) aie competent to vote on the question at issue.
(iv) Wheie necessaiy anu appiopiiate, any uecision of the Committee can be taken up by way of a
iesolution in wiiting.
{f] Autbority
(i) The Committee is to iecommenu new nominees foi the Boaiu anu the Boaiu Committees anu to
assess Biiectois on an on-going basis. The actual uecision as to who shall be nominateu shoulu be the
iesponsibility of the Boaiu aftei consiueiing iecommenuations of the Committee.
(ii) The Committee is authoiizeu to uiaw outsiue auvice as anu when necessaiy in foiming its
iecommenuation to the Boaiu on the iemuneiation of the executive uiiectois in all its foims.
Executive uiiectois shoulu play no pait in uecisions on theii own iemuneiation anu shoulu abstain
fiom uiscussion of theii own iemuneiation.

(iii) The ueteimination of the iemuneiation packages of the non-executive uiiectois, shoulu be a mattei
foi the Boaiu as a whole. The inuiviuuals conceineu shoulu abstain fiom uiscussion of theii own
iemuneiation.
{g] Duties and Responsibilities
The uuties anu iesponsibilities of the Committee incluue:-
(i) Recommenu anu consiuei canuiuates pioposeu to the Boaiu foi the appointment of Nanaging
Biiectoi, Executive Biiectoi anu Non-Executive Biiectoi positions incluuing Senioi Nanagement,
foi both the Company anu its subsiuiaiies; taking into consiueiation the canuiuates' qualification,
chaiactei, skills, knowleuge, expeitise, expeiience, piofessionalism, integiity, competence anu time
commitment.
(ii) Recommenu to the Boaiu,Biiectois to fill the seats on Boaiu Committee;
(iii) Assessing the effectiveness of the Boaiu as a whole, the Boaiu Committees anu contiibution of each
Biiectoi thiough the evaluation piocess;
(iv) Establish a foimal anu tianspaient pioceuuies foi appointment of new Biiectois to the Boaiu anu
make iecommenuations, which incluue establishing selection ciiteiia, shoit listing, assessing anu
evaluating suitable canuiuate against selection ciiteiia anu Boaius' iequiiements;
(v) Ensuiing the Boaiu has an appiopiiate balance of iequiieu expeitise anu skillsabilities neeueu to
uiiect anu contiol the Company towaius achieving its intenueu goals anu objectives;
24
YlC 8LREAL (,8 v)
(vi) Annually ieview on behalf of the Boaiu, the iequiieu mix of skills, expeiience anu othei qualities,
incluuing coie competencies, which Non-Executive Biiectois shoulu biing to the Boaiu, inuepenuence
anu uiveisity (incluuing genuei uiveisity) iequiieu to meet the neeus of the Company;
(vii) Recommenu to the Boaiu the stiuctuie anu level of iemuneiation of Executive Biiectois anu Senioi
Nanagement;
(viii) Establish a foimal anu tianspaient pioceuuie foi the uevelopment of the Biiectois' iemuneiation
policy;
(ix) Pioviue packages that link iewaius to both Company anu inuiviuual peifoimance of Biiectois;
(x) Align the inteiest of Biiectois anu shaieholueis in piomoting the Company's piogiess; anu
(xi) Such othei matteis as the Boaiu may fiom time to time ueteimine.

{b] Reporting Procedure
The Chaiiman shall iepoit on each meeting to the Boaiu foi consiueiation anu implementation.
The Nomination & Remuneiation Committee hau caiiieu out the following activities uuiing the financial
yeai enueu Su }une 2u1S:-
(i) Revieweu the ie-election anu ie-appointment of Biiectois ietiiing at the Thiiteenth Annual ueneial
Neeting unuei Aiticles 82 anu 8S of the Aiticles of Association of the Company anu Section 129 (6) of
the Companies Act, 196S;
(ii) Revieweu the peifoimance evaluation of the Boaiu, Auuit Committee anu each of the Boaiu membeis;
(iii) Revieweu the nomination of uiiectois to the Boaiu;
(iv) Revieweu the nomination of canuiuate to the boaiu of the subsiuiaiy companies;
(v) Revieweu the pioposeu establishment of ES0S;
(vi) Revieweu the ciiteiia to assess inuepenuence of inuepenuent uiiectois;
(vii) Revieweu the pioceuuie of souicingselection foi uiiectoiship;
(viii) Revieweu the iemuneiation policy foi Executive Biiectois; anu
(ix) Revieweu the iemuneiation packages foi the Executive Biiectois.
The Boaiu will appoint a Senioi Inuepenuent Biiectoi who will attenu to any queiy oi concein iaiseu by
shaieholueis anu who will be appointeu as the Chaiiman of Nomination & Remuneiation Committee.
Accoiuing to the Coue, the tenuie of an inuepenuent uiiectoi is cappeu at nine (9) yeais. In this iegaiu, the
Boaiu wishes to highlight that none of the Inuepenuent Biiectois has seiveu the Company foi nine yeais.
Ni Lim Choong Yik was ie-uesignateu fiom Inuepenuent Non Executive Biiectoi to Non-Inuepenuent Non-
Executive Biiectoi with effect fiom 29 0ctobei 2u1S following his uisclosuie that he is ielateu to ueneial
Technology Sun Bhu, a substantial shaieholuei of the Company.
The ciiteiia to assess inuepenuence of inuepenuent uiiectois, the pioceuuie of ieciuitment selection
foi uiiectoiship, the iemuneiation policy foi Executive Biiectois anu Non-Executive Biiectois aie maue
available at the Company's website at http : www.yfg.my.
- Employee Sbare Uption Scbeme {ESUS] Committee
The ES0S Committee was establisheu on 7 August 2u1S with uelegateu authoiity by the Boaiu to auministei the
ES0S of the uioup in accoiuance with the ES0S By-Laws.
2S
ANNUAL RLPCR1 zc
The composition of the ES0S Committee is as follows -
Chaiiman
Ni }eiemie Ting Keng Fui - Inuepenuent Non-Executive Biiectoi
Nembeis
Ni Lim Chong Ling - Nanaging Biiectoi
Ni ueh Yean Chang - Executive Biiectoi
Ns Esthei Tan Ai Leng - Financial Contiollei
The Teims of Refeience foi the ES0S Committee aie as follows-
{a] Membersbip
The composition of the ES0S Committee shall be appointeu by the Boaiu anu shall consist of Non Executive-
Biiectoi(s) anuoi senioi management (incluuing Executive Biiectois) appointeu fiom time to time by the
Boaiu to auministei the Scheme.
If a membei of the ES0S Committee iesigns, oi foi any othei ieasons ceases to be a membei theieof iesulting
in the numbei of membeis to be ieuuceu to below thiee (S), the Boaiu shall as soon as piacticable theieaftei,
appoint such numbei of new membeis as may be iequiieu to make up the minimum numbei of thiee (S)
membeis.
A membei of the ES0S Committee shall excuse himself oi heiself fiom the meeting uuiing uiscussions oi
uelibeiations of any mattei which gives iise to an actual oi peiceiveu conflict of inteiest situation foi himhei.
This is iequiieu to avoiu ES0S Committee membeis fiom paiticipating in matteis that will cieate conflict of
inteiest.
The Boaiu, may fiom time to time anu its absolute uiscietion, ievise the composition of the ES0S Committee anu
the ioles anu iesponsibilities of the ES0S Committee.
{b] Quorum
The quoium in iespect of a meeting of the Committee shall be at least two (2) membeis piesent.
{c] Cbairman
The membeis of the ES0S Committee shall elect a Chaiiman fiom among its membeis, who must not be an
Executive Biiectoi.
In the absence of the Chaiiman of the Committee, the iemaining membeis piesent shall elect one (1) of theii
membeis as Chaiiman of the meeting.
{d] Advisor
The appointeu meichant bankeis will be the Auvisoi foi the Committee.
{e] Meetings and Minutes
(i) The ES0S Committee shall meet as often as may be ueemeu necessaiy oi appiopiiate in its juugment oi the
juugment of the Boaiu, but in any case it shall meet at least once a yeai.
26
YlC 8LREAL (,8 v)
(ii) The ES0S Committee meetings shall be goveineu by the piovisions of the Company's Aiticles of Association
ielating to the Boaiu anu committee meetings unless otheiwise pioviueu foi in these Teims of Refeience.
(iii) Ninutes of each meeting of the Committee shall be uistiibuteu to all membeis of Committee within 7 uays
aftei the meeting.
(iv) Questions aiising at the meeting shall be ueciueu by a majoiity of votes. In the case of an equality of votes,
the Chaiiman of the meeting shall have a seconu oi casting vote except wheie at the meeting onlytwo
(2) membeis (incluuing the Chaiiman) foim the quoium oi wheie only two (2) membeis (incluuing the
Chaiiman) aie competent to vote on the question at issue.
(v) Wheie necessaiy anu appiopiiate, any uecision of the Committee can be taken up by way of a wiitten
ciiculai iesolution.
(vi) The Chaiiman of the ES0S Committee shall iepoit to the Boaiu on any mattei that shoulu be biought to the
Boaiu's attention, anu iecommenuations of the ES0S Committee that iequiie foi the Boaiu's appioval.
{f] Autbority & Functions
The ES0S Committee is authoiiseu anu iesponsible foi the implementation anu auministiation of theES0S of the
Company.
A. Appointments to tbe Board
The Boaiu believes that the cuiient composition of Boaiu biings the iequiieu mix of skills anu coie competencies
iequiieu foi the Boaiu to uischaige its uuties effectively. The Boaiu appoints its membeis thiough a foimal anu
tianspaient selection piocess which is consistent with the Aiticles of Association of the Company. This piocess
has been ievieweu, appioveu anu auopteu by the Boaiu.
The appointment of any auuitional Biiectoi is maue when necessaiy anu upon the iecommenuation of the
Nomination & Remuneiation Committee. In the piocess of nominating anu appointing new Biiectois, uue
consiueiation is given to the appointee's inuustiy's expeiience anu mix of expeitise foi an effective Boaiu.
The Nominating & Remuneiation Committee anu the Boaiu acknowleuge the boaiuioom genuei uiveisity
as publisheu in the Coue anu enueavoui to comply as they iecognise business benefits of having a balanceu
boaiu. Bence, appointment of new boaiu membeis will be guiueu by genuei, skill, competencies, knowleuge,
commitment anu integiity of the canuiuate.
The Company Secietaiy will ensuie that all the appointments aie piopeily maue, anu that legal anu iegulatoiy
iequiiements aie complieu with.
A.7 Directors' Training
The Boaiu acknowleuges that continuous euucation is vital anu essential to keep them abieast with the latest
uevelopment of the inuustiy anu uischaiging theii uuties as Biiectois.As an integial pait of theii tiaining
piogiamme, they aie pioviueu with iegulai upuates anu biiefing to keep abieast with the ielevant changes.
Buiing the financial yeai enueu Su }une 2u1S, all the Biiectois weie biiefeu anu upuateu by the Company
Secietaiy on the Nalaysian Coue on Coipoiate uoveinance 2u12.
27
ANNUAL RLPCR1 zc
In auuition, the following Biiectois hau attenueu the confeiences, seminais anu tiaining piogiammes as
mentioneu below:-

Directors SeminarsJConferencesJForum
YBhg. Bato' Ii Abuul Rashiu Bin Ahmau - Nalaysian Coue on Coipoiate uoveinance 2u12 conuucteu by
Buisatia
- Auvocacy Sessions on Coipoiate Bisclosuie Foi Biiectois
Ni Lim Chong Ling - vistage Leaueiship Bevelopment
Encik Rezal Zain Bin Abuul Rashiu - Auvocacy Sessions on Coipoiate Bisclosuie Foi Biiectois
- NIA-ACCA Foium - The value of Quality Auuit
Ni Thye Fook Keong - Auvocacy Sessions on Coipoiate Bisclosuie Foi Biiectois
Ni Lim Choong Yik - vistage Tiaining - The Chief Executive Piogiam
Bi Loh Leong Bua - NIA-ACCA Foium - The value of Quality Auuit
Ni }eiemie Ting Keng Fui - Asean Coipoiate uoveinance Scoiecaiu - The Way Foiwaiu
conuucteu by Ninoiity Shaieholuei Watchuog uioup
- Peisonal Bata Piotection Seminai conuucteu by NAICSA
- ACCA Buisa Foium - Futuie of Coipoiate Repoiting
- Focus uioup Biscussion on Reviseu Coipoiate uoveinance
uuiue - Buisa Nalaysia Secuiities Beihau
- NAICSA Annual Confeience
- NIA-ACCA Foium - The value of Quality Auuit
Foi new Biiectois, an inuuction piogiamme hau been conuucteu foi them. This incluues a piesentation of the
uioup's opeiations by senioi management. Ni }eiemie Ting Keng Fui anu Bi Loh Leong Bua hau attenueu the
Nanuatoiy Accieuitation Piogiamme foi Biiectois of Public Listeu Companies in Becembei 2u12 anu }anuaiy
2u1S iespectively.
A.8 Re-appointment and Re-election of Directors
In accoiuance with the Company's Aiticles of Association, all new Biiectois appointeu by the Boaiu aie subject
to election by shaieholueis at the fiist oppoitunity aftei the appointment anu one-thiiu (1S) of the Boaiu,
incluuing the Nanaging Biiectoi, is subject to ietiiement by iotation at each Annual ueneial Neeting. Each
Biiectoi shall ietiie at least once eveiy thiee (S) yeais but shall be eligible foi ie-election. The Biiectois to
ietiie each yeai aie those who have been longest in office since theii last election oi appointment. To assist
the shaieholueis in theii uecision, sufficient infoimation such as peisonal piofile, attenuance at meetings
anu shaieholuings in the Company foi each Biiectoi stanuing foi election aie fuinisheu in the Annual Repoit.
Biiectois who aie of oi ovei the age of seventy yeais shall also ietiie fiom office anu eligible foi ie-appointment
at the annual geneial meeting puisuant to Section 129(6) of the Companies Act, 196S.
28
YlC 8LREAL (,8 v)
B. DIRECTURS' REMUNERATIUN
B.1 Remuneration Procedure
The policy on Biiectois' iemuneiation piactiseu by the Company is to pioviue the iemuneiation packages
necessaiy to attiact, ietain anu motivate Biiectois of the quality iequiieu to manage the business of the
Company anu to align the inteiest of the Biiectois with those of the shaieholueis. The iemuneiation packages
of the Executive Biiectoi aie ueteimineu baseu on the maiket iates.They also commensuiate with the
expeiience, knowleuge anu piofessional skills of the iespective Executive Biiectois. The component paits of
the iemuneiation aie stiuctuieu so as to link iewaius with coipoiate anu inuiviuual peifoimance in the case of
Executive Biiectois.
The Company takes into consiueiation infoimation by inuepenuent consultants (wheie applicable) anu suivey
uata on the iemuneiation piactices of compaiable companies, incluuing its financial peifoimance in ueteimining
the iemuneiation packages of its Biiectois.
The Nomination & Remuneiation Committee iecommenus to the Boaiu the iemuneiation fiamewoik anu
the iemuneiation packages foi the Executive Biiectois. None of the Executive Biiectois paiticipateu in any
way in ueteimining theii inuiviuual iemuneiation.The Boaiu as a whole ueteimines the iemuneiation of Non-
Executive Biiectois, with inuiviuual Biiectois abstaining fiom making uecisions in iespect of theii inuiviuual
iemuneiation.The Biiectois' fees aie appioveu by the Company's shaieholueis at the Annual ueneial Neeting
of the Company. The Company ieimbuises ieasonable expenses incuiieu by the Biiectois in the couise of theii
uuties as Biiectois.
B.2 Details of Directors' Remuneration
A. The bieakuown of the Biiectois' iemuneiation foi the financial yeai enueu Su }une 2u1S is as follows :
Category Executive Non- Executive
Directors Directors Total
{RM] {RM] {RM]
Fees - 2u6,711 2u6,711
0thei Emoluments
Salaiies, Remuneiation anu 0theis 69u,84u 14,7uu 7uS,S4u
Statutoiy Contiibution 148,7uu - 148,7uu
Benefits in kinu 1S,8uu - 1S,8uu
B. Aggiegate iemuneiation of each Biiectoi:-
Remuneration received
{RM]
Executive Directors

Ni Lim Chong Ling 464,u7u
Ni ueh Yean Chang S7S,47u

Non-Executive Directors

YBhg. Bato' Ii Abuul Rashiu Bin Ahmau 1u9,9S6
Encik Rezal Zain Bin Abuul Rashiu 26,uuu
Ni Thye Fook Keong 22,699
Ni Lim Choong Yik 2S,262
Bi Loh Leong Bua (Appointeu on 1 Novembei 2u12) 14,2uS
Ni Ting Keng Fui (Appointeu on 1 Novembei 2u12) 14,2uS
Ni Wong Thiam Fook (Retiieu on 12 Becembei 2u12) 11,u89
29
ANNUAL RLPCR1 zc
C INVESTURS RELATIUNS AND SHAREHULDER CUMMUNICATIUN
The Company places utmost impoitance on effective uissemination of timely, compiehensive anu accuiate
infoimation to investois anu shaieholueis by leveiaging on infoimation technology, as iecommenueu unuei
the Coue. As an accountable anu iesponsible public listeu entity, the uioup uiscloses all coipoiate uevelopments
compiehensively thiough Annual Repoits, ciiculais to shaieholueis, announcements, quaiteily iesults
announcements submitteu to Buisa Secuiities anu thiough iegulai upuates with investois as well as piess
ieleases. The quaiteily iesults announcement is a channel to keep the shaieholueis infoimeu of the quaiteily
piogiess maue by the Company uuiing the yeai.The uioup has also establisheu a coipoiate uisclosuie policy foi
auheience by employees to facilitate anu ensuie timely anu accuiate uisclosuie in compliance with the Listing
Requiiements.
The Annual ueneial Neetings ("AuNs") pioviue a foium foi the Biiectois, the Nanagement of the Company
anu shaieholueis to meet anu uiscuss the uioup's business uevelopments, stiategies, peifoimance, coipoiate
goveinance, matteis affecting shaieholueis' inteiests anu futuie piospects. The foium pioviues an oppoitune
time foi Nanagement to iesponu to views anu queiies fiom shaieholueis peitaining to issues ielevant to the
uioup.
At geneial meetings, the Chaiiman infoims the shaieholueis of theii iight to uemanu a poll vote at the
commencement of geneial meetings. The Boaiu always takes active steps to encouiage shaieholuei paiticipation
at geneial meetings such as seiving notices foi meetings eailiei than the minimum notice peiiou. The Boaiu
takes note of putting substantive iesolutions to vote by poll anu make an announcement of the uetaileu iesults
showing the numbei of votes cast foi anu against each iesolution. The Company will employ electionic means
foi poll voting if ieauily available.
The Company is committeu to maintain an active uialogue with shaieholueis anu to pioviue compiehensive
upuates on issues peitaining to the uioup's stiategy, peifoimance anu majoi uevelopments. The uioup also
ensuies that investment analysts, funu manageis anu potential investois aie fiequently upuateu thiough
investoi biiefings, uialogues anu inteiviews.
The uioup maintains a website at www.yfg.my wheie shaieholueis as well as membeis of public can access
the latest infoimation of the uioup. In auuition, the website has a built-in functionality to ieceive feeuback
anu questions fiom the public. It seives as an auuitional avenue foi inteiaction between the Company anu its
shaieholueis anu fellow investois.
D ACCUUNTABILITY AND AUDIT
D.1 Financial Reporting
The piimaiy aim of the Biiectois is to piesent a balanceu anu unueistanuable assessment of the uioup's
position anu piospects thiough its annual financial statements anu quaiteily financial iesults to its
shaieholueis.
D.2 Directors' Responsibility Statement
The Biiectois aie iequiieu by the Act to piepaie the financial statements foi each financial yeai in
accoiuance with the piovision of the Act anu applicable appioveu accounting stanuaius to give a tiue anu
faii view of the state of affaiis of the uioup anu the Company as at the enu of the financial yeai, anu of the
iesults anu cash flows of the uioup anu the Company foi the financial yeai.
Su
YlC 8LREAL (,8 v)
In piepaiing the financial statements, the Biiectois have:-
- Revieweu the oveiall conuuct of the Company's business anu that of the uioup;
- Iuentifieu piincipal iisks to ensuie that an appiopiiate system of inteinal contiol exists to manage
these iisks;
- Revieweu the auequacy anu integiity of inteinal contiols system anu management infoimation
system in the Company anu within the uioup;
- Auopteu appiopiiate accounting policies anu applieu them consistently;
- Naue juugments anu estimates that aie ieasonable anu piuuent; anu
- Ensuieu compliance with application of appioveu Accounting Stanuaius in Nalaysia.
The Biiectois aie iesponsible foi ensuiing that the uioup keeps piopei accounting anu othei iecoius to
uisclose with ieasonable accuiacy, the financial position of the uioup anu the Company, anu foi ensuiing
that the financial statements comply with Buisa Nalaysia's Nain Naiket Listing Requiiements, the
piovisions of the Companies Act, 196S anu applicable appioveu Accounting Stanuaius in Nalaysia.
D.3 Internal Control
The Statement on Risk Nanagement anu Inteinal Contiol is set out on pages SS to S6 of this Annual Repoit
pioviues an oveiview of the state of inteinal contiols within the uioup.
D.4 Relationsbip witb Auditors
The Company maintains a tianspaient ielationship with the Exteinal Auuitois in seeking theii piofessional
auvice towaius ensuiing compliance with the accounting stanuaius thiough the Auuit Committee. The iole
of the Auuit Committee in ielation to the Exteinal Auuitois is set out in the Auuit Committee Repoit on
pages S1 to S4 of this Annual Repoit.

S1
ANNUAL RLPCR1 zc
AULl1 CCMMl11LL RLPCR1
MEMBERSHIP & MEETINCS
The Auuit Committee met on foui (4) occasions uuiing the financial yeai enueu Su }une 2u1S.
The attenuance of each membei of the Auuit Committee is as follows:
Number of
meetings attended Percentage
Encik Rezal Zain Bin Abdul Rasbid 44 1uu%
Chaiiman, Inuepenuent Non-Executive Biiectoi
Mr Wong Tbiam Fook 22 1uu%
Mr Tbye Fook Keong S4 7S%
Mr Lim Cboong Yik SS 1uu%
(Resigneu on 4 Febiuaiy 2u1S)
Dr Lob Leong Hua 11 1uu%
(Appointeu on 4 Febiuaiy 2u1S)
Mr )eremie Ting Keng Fui 11 1uu%
(Appointeu on 4 Febiuaiy 2u1S)
TERMS UF REFERENCE
The Auuit Committee is goveineu by the Teims of Refeiance that was foimeily enuoiseu by the Boaiu on 1 Septembei
2uu1. The Teims of Refeience was ieviseu on 19 Novembei 2uuS, 26 Novembei 2uu8 anu 28 0ctobei 2uu9; anu
subsequently, on 27 Septembei 2u1S, to be in line with the Nain Naiket Listing Requiiements of Buisa Nalaysia
Secuiities Beihau .
Composition
The Auuit Committee shall be appointeu by the Biiectois fiom amongst its membeis, compiising no fewei than thiee
(S) Biiectois anu the majoiity shall be inuepenuent Non-Executive Biiectois. All the membeis shall be financially
liteiate anu at least one (1) membei of the Committee must be:-
(i) a membei of the Nalaysian Institute of Accountants (NIA), oi
(ii) if he is not a membei of the NIA, he must have at least S yeais' woiking expeiience anu
- have passeu the examinations specifieu in Pait I of the 1st Scheuule of the Accountants Act 1967; oi
- be a membei of one of the associations of accountants specifieu in Pait II of the 1st Scheuule of the
Accountants Act 1967; oi
(iii) fulfils such othei iequiiements as piesciibeu oi appioveu by Buisa Secuiities
S2
YlC 8LREAL (,8 v)
No Alteinate Biiectoi can be appointeu as a membei of Auuit Committee. Quoium shall be at least two membeis
composeu of a majoiity of Inuepenuent Biiectois.
The Boaiu of Biiectois of the Company shall ieview the teims of office anu peifoimance of the Auuit Committee anu
each of its membeis at least once eveiy thiee (S) yeais to ueteimine whethei such Auuit Committee anu its membeis
have caiiieu out theii uuties in accoiuance with theii Teims of Refeience.
Meetings
The Auuit Committee shall meet at least foui (4) times in a yeai, with auuitional meetings may be calleu at any time,
at the uiscietion of the Chaiiman, if necessaiy, to uelibeiate on uigent anu significant matteis
The Nanaging Biiectoi, Financial Contiollei, Beau of 0peiations anu the Company Secietaiy aie inviteu to the
Neeting by invitation. The iepiesentatives of Exteinal Auuitois anu Inteinal Auuitois shall appeai anu be heaiu at
any meeting of the Auuit Committee when iequiieu by the Auuit Committee.
The Auuit Committee shall meet at least twice a yeai with the Exteinal Auuitois without the piesence of any executive
Boaiu membeis anu employees. Ninutes of each meeting shall be kept anu uistiibuteu to each membei of the Auiut
Committee anu also to the membeis of the Boaiu. The Chaiiman of the Auuit Committee shall iepoit on each meeting
to the Boaiu.
Autbority of tbe Audit Committee
The Committee is authoiiseu by the Boaiu to investigate any mattei within its Teims of Refeience anu shall have
full anu uniestiicteu access to any Infoimation peitaining to the uioup. The Auuit Committee shall have uiiect
communication channels with the Exteinal anu Inteinal Auuitois. The Auuit Committee is also authoiiseu by the
Boaiu to have the iesouices iequiieu to peifoim its uuties as well as to obtain inuepenuent piofessional oi othei
auvice as anu when necessaiy.
Functions and Duties
The functions anu uuties of the Auuit Committee aie as follows:-
(i) To ieview with the Exteinal Auuitois:
- the auuit plan;
- the evaluation of the system of inteinal contiols; anu
- the auuit iepoit, management lettei anu management iesponse.
(ii) To consiuei anu iecommenu the appointment, ie-appointment, auuit fee, iesignation anuoi uismissal of the
Exteinal Auuitois.
(iii) To ieview with the Inteinal Auuitois:-
- the auequacy of the scope, functions, competency anu iesouices of the inteinal auuit function;
- whethei the necessaiy authoiity is obtaineu to caiiy out the auuit woik;
- the inteinal auuit piogiamme, piocesses, anu the iesults of the inteinal auuit piogiamme, piocesses oi
investigation unueitaken anu whethei oi not appiopiiate action is taken on the iecommenuations by the
Inteinal Auuitois;
- table anu appiove the inteinal auuit iepoits uuiing the Auuit Committee meetings; anu
- appiove of the annual auuit plan anu annual auuit buuget.
SS
ANNUAL RLPCR1 zc
(iv) To ueciue the appointment, iemuneiation, peifoimance, appiaisal, tiansfei, iesignation anuoi uismissal of
the Inteinal Auuitois.
(v) To ieview with the Nanagement anuoi Exteinal Auuitois, the quaiteily anu yeaily financial statements of the
uioup anu the Company befoie the submission to the Boaiu, focusing paiticulaily on:-
- changes in oi implementation of majoi accounting policy changes;
- significant anu unusual events;
- the going concein assumption;
- compliance with accounting stanuaius anu othei legal iequiiements; anu
- the ieliability anu integiity of financial anu opeiating infoimation anu the means useu to iuentify, measuie,
classify anu iepoit such infoimation.
(vi) To ieview ielateu paity tiansactions anu conflict of inteiest situations that may aiise within the uioup oi
the Company, incluuing any tiansaction, pioceuuie oi couise of conuuct that iaises questions of management
integiity.
(vii) To ieview cuiientpenuing litigations oi iegulatoiy pioceeuings beaiing on coipoiate goveinance in which
the Company is a paity.
(viii) To ieview the systems establisheu to ensuie compliance with those policies, plans, pioceuuies, laws, anu
iegulations, which coulu have a significant impact on opeiations.
(ix) To ieview the means of safeguaiuing assets anu, as appiopiiate, veiify the existence of such assets.
(x) To appiaise the economy, effectiveness anu efficiency with which iesouices aie employeu.
(xi) To ieview opeiations oi piogiammes to asceitain whethei iesults aie consistent with establisheu objectives
anu goals, anu whethei the opeiationspiogiammes aie being caiiieu out as planneu.
(xii) To assess the auequacy anu integiity of the iisk management anu inteinal contiol system thiough inuepenuent
ieviews conuucteu anu iepoits it ieceiveu fiom the Inteinal Auuitois, the Exteinal Auuitois anu the
Nanagement.
(xiii) To veiify the allocation of options puisuant to an employee shaie options scheme to ensuie compliance with
the allocation ciiteiia.
(xiv) Such othei matteis as the Boaiu may fiom time to time ueteimine.
SUMMARY UF ACTIVITIES
Buiing the financial yeai, the activities caiiieu out by the Auuit Committee incluue the ieview anu uelibeiation of:-
- The quaiteily financial iesults announcement piioi to the appioval by the Boaiu.
- The auuiteu financial statements of the Company piioi to submission to the Boaiu foi consiueiation anu
appioval. The ieview was to ensuie that the auuiteu financial statements weie uiawn up in accoiuance with
the piovisions of the Companies Act, 196S anu the applicable Nalaysian Financial Repoiting Stanuaius (NFRS)
anu the appioveu stanuaius on auuiting issueu by Nalaysia Institute of Accountants (NIA).
S4
YlC 8LREAL (,8 v)
SUMMARY UF ACTIVITIES (CUNT'D)
- The Exteinal Auuitois' Auuit Plan.
- The auuit iepoit anu the management lettei, incluuing Nanagement's iesponse, piesenteu by the Exteinal
Auuitois.
- Annual Inteinal Auuit Plan.
- Inteinal auuit iepoits, which highlighteu the auuit issues, iecommenuations anu Nanagement's iesponse. The
Auuit Committee also uiscusseu the Nanagement's actions taken to impiove the system of inteinal contiol baseu
on contiol weaknesses iuentifieu in the inteinal auuit iepoits.
- The Company's compliance in paiticulai the quaiteily anu yeai-enu financial statements with the Listing
Requiiements of the Buisa Nalaysia, NFRS anu othei ielevant legal anu iegulatoiy iequiiements.
- Any Relateu Paity Tiansaction anu conflict of inteiest situation that may aiise within the Company oi its gioup
incluuing any tiansaction, pioceuuie oi couise of conuuct that iaises questions of management integiity.
- Auuit Committee Repoit anu Statement of Inteinal Contiol Statement befoie iecommenuation to the Boaiu foi
inclusion in the Annual Repoit.
- Neeting with Exteinal Auuitois without the piesence of the Executive Biiectois anu employees of the uioup.
- Bepaitmental woikflow anu opeiational pioceuuies to ensuie effective anu efficient utilisation of uepaitmental
automateu system.
- Risk management fiamewoik.
INTERNAL AUDIT FUNCTIUN
The Company has appointeu a piofessional seivice fiim to unueitake the uioup's Inteinal Auuit Function.
The Inteinal Auuitois iepoits uiiectly to the Auuit Committee, assisting the Auuit Committee in uischaige its uuties
anu iesponsibility. The Inteinal Auuitois caiiy out theii function baseu on appioveu annual auuit plan anu pioviues
the Auuit Committee with inuepenuent anu objective iepoits on the effectiveness of the system of inteinal contiol
within the uioup.
The Inteinal Auuit iepoits weie uelibeiateu by the Auuit Committee anu aieas of impiovement iecommenuations
weie communicateu to Nanagement foi action. The emphasis of the auuit ieviews encompasseu opeiational, financial
anu compliance contiol of the uioup.
SS
ANNUAL RLPCR1 zc
S1A1LMLN1 CN RlSl MANACLMLN1 ANL
lN1LRNAL CCN1RCL
INTRUDUCTIUN
Puisuant to paiagiaph 1S.26 (b) of Buisa Nalaysia Secuiities Beihau ("Buisa Secuiities") Nain Naiket Listing
Requiiements anu as guiueu by Statement on Risk Nanagement anu Inteinal Contiol: uuiuelines foi Biiectois of
Listeu Issueis ("the uuiuelines"), the Boaiu of Biiectois ("the Boaiu") of YFu Beihau is pleaseu to incluue a statement
on the state of the uioup's iisk management anu inteinal contiol in this annual iepoit.
BUARD RESPUNSIBILITY
The Boaiu acknowleuges its oveiall iesponsibility foi the uioup's system of iisk management anu inteinal contiols,
which incluues the establishment of an appiopiiate contiol enviionment anu fiamewoik, anu the ieview of its
effectiveness anu auequacy to ensuie that the uioup's assets anu shaieholueis' inteiests aie safeguaiueu.
0wing to the inheient limitations in any system of iisk management anu inteinal contiols, such system put in place by
Nanagement can only manage iathei than eliminate the iisk of failuie to achieve the uioup's business anu coipoiate
objectives. The system can theiefoie only pioviue ieasonable iathei than absolute assuiance against mateiial
misstatement oi loss.
RISK MANACEMENT FRAMEWURK
Risk Nanagement is iegaiueu by the Boaiu to be an integial pait of the business opeiations. Key management staff
anu Beaus of Bepaitment aie uelegateu with the iesponsibility to manage iuentifieu iisks within uefineu paiameteis.
Peiiouic management meetings, attenueu by the Beaus of Bepaitments anu key management staffs, aie helu to uiscuss
key iisks anu the appiopiiate mitigating contiols. Significant iisks affecting the uioup's stiategy anu business plans
aie escalateu to the Boaiu at theii scheuuleu meetings.
The abovementioneu iisk management piactices of the uioup seive as the on-going piocess useu to iuentify, evaluate
anu manage significant iisks foi the financial yeai unuei ieview anu up to the uate of appioval of this Statement. The
Boaiu shall continue to evaluate the existing iisk management piactices, anu wheie appiopiiate anu necessaiy, ievise
such piactices accoiuingly.
INTERNAL AUDIT FUNCTIUN
The uioup's inteinal auuit function is outsouiceu to a piofessional seivice fiim to assist the Boaiu anu Auuit Committee
in pioviuing inuepenuent assessment on the auequacy, efficiency anu effectiveness of the uioup's inteinal contiol
system. The uioup inteinal auuit function iepoits uiiectly to the Auuit Committee.
Buiing the financial yeai enueu Su }une 2u1S, auuits weie caiiieu out in accoiuance to the inteinal auuit plan that has
been ievieweu anu appioveu by the Auuit Committee. The obseivations fiom the inteinal auuit ieviews, togethei with
Nanagement's iesponse anu pioposeu action plans weie piesenteu to the Auuit Committee foi theii ieview at theii
quaiteily meetings. In auuition, follow up visits weie also conuucteu to ensuie that pieviously iepoiteu issues have
been auequately auuiesseu by Nanagement anu the iesults of such ieviews weie also tableu to the Auuit Committee
at theii peiiouic meetings.
Foi the financial yeai enueu Su }une 2u1S, the fees incuiieu foi the outsouicing of the inteinal auuit function was
RN49,Suu.
UTHER KEY ELEMENTS UF THE CRUUP'S INTERNAL CUNTRUL SYSTEMS:
- Urganisation Structure & Autborisation Procedures
The uioup maintains foimal anu stiuctuieu lines of iepoiting of the committees of the Boaiu as well as the
Nanagement team of the Company. The ioles anu iesponsibilities of the iespective committees of the Boaiu
aie cleaily uefineu anu pioviueu in theii iespective teims of iefeiences. Whilst the ioles anu iesponsibilities
of the Nanagement team aie cleaily uefineu anu uocumenteu in the uioup oiganizational stiuctuie, iespective
peisonnel's job scope anu appiopiiate authoiity limits

S6
YlC 8LREAL (,8 v)
S1A1LMLN1 CN RlSl MANACLMLN1 ANL lN1LRNAL CCN1RCL
UTHER KEY ELEMENTS UF THE CRUUP'S INTERNAL CUNTRUL SYSTEMS (CUNT'D):
- Information and Communication
Infoimation is pioviueu to the Senioi Nanagement anu the Boaiu via monthly anu quaiteily management
iepoits iespectively. This is to ensuie that matteis that iequiie the Boaiu anu Senioi Nanagement's attention
aie highlighteu foi ieview, uelibeiation anu uecision on a timely mannei.
- Monitoring and Review
Scheuuleu quaiteily meetings of the Boaiu, Boaiu Committees anu Nanagement iepiesent the main platfoim by
which the uioup's peifoimance anu conuuct aie being monitoieu. The uaily iunning of the business is entiusteu
to the Senioi Nanagement team leu by the Nanaging Biiectoi. The heau of each opeiating subsiuiaiy anu
uepaitment of the uioup aie empoweieu with the iesponsibility of managing theii iespective opeiations.
The Boaiu is iesponsible foi setting the business uiiection anu foi oveiseeing the conuuct of the uioup's
opeiations thiough its vaiious Boaiu Committees anu the vaiious management iepoiting mechanisms. The
Boaiu is infoimeu of all majoi contiol issues peitaining to inteinal contiols, iegulatoiy compliance anu iisk
taking at its scheuuleu quaiteily meetings.
The financial iesults of the uioup piepaieu by Senioi Nanagement aie piesenteu to the Boaiu on a quaiteily
basis foi theii ieview, uelibeiation anu appioval befoie ieleasing to the shaieholueis.
- Croup Policies and Procedures
Policy anu Pioceuuies, guiuelines anu authoiity limits aie establisheu foi the uioup in iespect of its uay-to-uay
opeiations, acquisitions anu uisposal of assets.
- ISU certification
The IS0 Quality policies anu pioceuuies aie implementeu by its subsiuiaiy, YFu Engineeiing Sun Bhu ("YESB").
YESB has been ceitifieu IS0 9uu1:2uu8 Quality Nanagement System anu 0BSAS 18uu1:2uu7 0ccupational
Bealth anu Safety Nanagement System. Peiiouic ieviews aie caiiieu out to ensuie the auheience anu application
of the policies implementeu.
- Related Party Transactions
Relateu paity tiansactions (if any) aie uiscloseu, ievieweu, anu monitoieu by the Auuit Committee anu piesenteu
to the Boaiu on a peiiouic basis.
The uioup's system of iisk management anu inteinal contiol apply to YFu Beihau anu its subsiuiaiies, save foi an
associate company, which the uioup uoes not have full management contiol.
Assurance provided by tbe Managing Director and Financial Controller
In line with the uuiuelines, the Nanaging Biiectoi anu Financial Contiollei have pioviueu assuiance to the Boaiu
in wiiting stating that the uioup's iisk management anu inteinal contiol systems have opeiateu auequately anu
effectively, in all mateiial aspects, to meet the uioup's objectives uuiing the financial yeai unuei ieview anu up to the
uate of appioval of this Statement.
Conclusion
The Boaiu is of the view that the iisk management anu inteinal contiol systems the uioup aie satisfactoiy anu have
not iesulteu in any mateiial losses, contingencies oi unceitainties that woulu iequiie uisclosuie in the uioup's annual
iepoit. The Boaiu continues to take peitinent measuies to sustain anu is committeu to impiove the uioup's iisk
management anu inteinal contiol systems in meeting the uioup's stiategic objectives.
This statement was appioveu by the Boaiu of Biiectois on 29 0ctobei 2u1S.
S7
ANNUAL RLPCR1 zc
ALLl1lCNAL CCMPLlANCL lNlCRMA1lCN
1. STATUS UF UTILISATIUN UF PRUCEEDS RAISED FRUM CURPURATE EXERCISE
Theie weie no pioceeus iaiseu by the Company fiom any coipoiate pioposal uuiing the financial yeai enueu Su
}une 2u1S.
2. SHARE BUY-BACK

The Company uoes not have a scheme to buy-back its own shaies.
3. UPTIUNS UR CUNVERTIBLE SECURITIES
Theie weie no options oi conveitible secuiities issueu to any paities uuiing the financial yeai enueu Su }une
2u1S.
4. DEPUSITURY RECEIPT PRUCRAMME
The Company uiu not sponsoi any uepositoiy ieceipt piogiamme uuiing the financial yeai enueu Su }une 2u1S.
5. SANCTIUNS ANDJUR PENALTIES
Theie weie no sanctions anu oi penalties imposeu on the Company anu its subsiuiaiy companies, Biiectois oi
Nanagement by the ielevant iegulatoiy bouies uuiing the financial yeai enueu Su }une 2u1S.
. NUN-AUDIT FEES
The non-auuit fees payable to the Exteinal Auuitois of the Company anu its subsiuiaiies uuiing the financial yeai
enueu Su }une 2u1S is RN6,uuu.
7. VARIATIUN IN RESULTS
Theie was no vaiiance of 1u% oi moie between the auuiteu iesults foi the financial yeai enueu Su }une 2u1S anu
the unauuiteu iesults pieviously announceu by the Company. The Company uiu not ielease any piofit estimate,
foiecast oi piojections foi the financial yeai.
8. PRUFIT CUARANTEE
Theie was no piofit guaiantee given by the Company uuiing the financial yeai enueu Su }une 2u1S.
9. MATERIAL CUNTRACTS
None of the uiiectois anu majoi shaieholueis has any mateiial contiact with the Company anuoi its subsiuiaiy
companies uuiing the financial yeai enueu Su }une 2u1S.
S8
YlC 8LREAL (,8 v)
Biiectois' Repoit S9
Consoliuateu Statement of Financial Position 44
Consoliuateu Statement of Piofit oi Loss anu 4S
0thei Compiehensive Income

Consoliuateu Statement of Changes in Equity 46
Consoliuateu Statement of Cash Flows 47
Statement of Financial Position 49
Statement of Piofit oi Loss anu 0thei Su
Compiehensive Income
Statement of Changes in Equity S1
Statement of Cash Flows S2
Notes To The Financial Statements S4
Statement by Biiectois 1u6
Statutoiy Beclaiation 1u6
Inuepenuent Auuitois' Repoit 1u7
FINANCIAL STATENENTS
S9
ANNUAL RLPCR1 zc
LlRLC1CRS' RLPCR1
lCR 1EL llNANClAL YLAR LNLLL c 'UNL zc
The Biiectois have pleasuie in submitting theii iepoit anu the auuiteu financial statements of the uioup anu of the
Company foi the financial yeai enueu Su }une 2u1S.
PRINCIPAL ACTIVITIES
The Company is piincipally engageu in investment holuing anu piovision of management seivices, whilst the piincipal
activities of the subsiuiaiies aie as stateu in Note S to the financial statements.
Theie has been no significant change in the natuie of these activities uuiing the financial yeai.
CHANCE UF NAME
Subsequent to the financial yeai enu, the Company changeu its name fiom P}I Boluings Beihau to YFu Beihau.
RESULTS
Croup Company
RM RM

Piofit foi the yeai attiibutable to :
0wneis of the Company 4,6u2,4u9 284,u4u
Non-contiolling inteiests 99,718 -
4,7u2,127 284,u4u
RESERVES AND PRUVISIUNS
Theie weie no mateiial tiansfeis to oi fiom ieseives anu piovisions uuiing the financial yeai unuei ieview.
DIVIDEND
No uiviuenu was paiu since the enu of the pievious financial yeai anu the Biiectois uo not iecommenu any uiviuenu
to be paiu foi the financial yeai unuei ieview.
DIRECTURS UF THE CUMPANY
Biiectois who seiveu since the uate of the last iepoit aie :
Bato' Ii. Abuul Rashiu Bin Ahmau
Lim Chong Ling
ueh Yean Chang
Rezal Zain Bin Abuul Rashiu
Thye Fook Keong
Lim Choong Yik
Bi. Loh Leong Bua (Appointeu on 1 Novembei 2u12)
Ting Keng Fui (Appointeu on 1 Novembei 2u12)
Wong Thiam Fook (Retiieu on 12 Becembei 2u12)
4u
YlC 8LREAL (,8 v)
LlRLC1CRS' RLPCR1 (CCN1'L)
DIRECTURS' INTERESTS IN SHARES
The inteiests anu ueemeu inteiests in the oiuinaiy shaies anu waiiants ovei shaies of the Company anu of its ielateu
coipoiations (othei than wholly-owneu subsiuiaiies) of those who weie Biiectois at financial yeai enu (incluuing
the inteiests of the spouses anuoi chiluien of the Biiectois who themselves aie not Biiectois of the Company) as
iecoiueu in the Registei of Biiectois' Shaieholuings aie as follows :
Number of ordinary sbares of RM0.10 eacb
Balance as at Transfer inJ Balance as at
1.7.2012 Bougbt {Sold] {Transfer out] 30..2013
Interest in tbe Company

Bato' Ii. Abuul Rashiu Bin Ahmau
Inteiest in the Company :
- own 2,449,99S - - - 2,449,99S
Lim Chong Ling
- own 21,u76,9uu 1,S4u,uuu - - 22,616,9uu
- otheis # 9uu,uuu - - - 9uu,uuu

ueh Yean Chang
- own 22,SSS,4uu - - - 22,SSS,4uu
Beemeu inteiest in the Company :
- own 7,686,uuu - - - 7,686,uuu

- own 8,14u,99S - - - 8,14u,99S

Thye Fook Keong
- own 11,u29,uuu - (11,u29,uuu) - -
- own - 11,u29,uuu - - 11,u29,uuu

Lim Choong Yik
- own 8,Suu,uuu 1,uuu,uuu - - 9,Suu,uuu
- otheis # 1,7uu,uuu - - - 1,7uu,uuu
Bi.Loh Leong Bua
- own -
a)
Suu,uuu - - Suu,uuu

Ting Keng Fui
- own 1,64S,6uu
a)
- - - 1,64S,6uu
- otheis # 789,9uu
a)
- - - 789,9uu
41
ANNUAL RLPCR1 zc
DIRECTURS' INTERESTS IN SHARES (CUNT'D)
Number of warrants over ordinary
sbares of RM0.10 eacb
Balance as at Balance as at
1.7.2012 Bougbt {Sold] 30..2013
Warrants over sbares in tbe Company
Lim Chong Ling
- own 1u,168,282 - - 1u,168,282
- otheis # 4Su,uuu - - 4Su,uuu
ueh Yean Chang
- own 11,u17,S41 - - 11,u17,S41
- own S,84S,uuu - - S,84S,uuu
- own S,29S,494 - - S,29S,494
Thye Fook Keong
- own 6,u4S,Suu - (6,u4S,Suu) -
- own - 6,u4S,Suu - 6,u4S,Suu
Lim Choong Yik
- own - - - -
Ting Keng Fui
- own 86S,4uu
a)
- - 86S,4uu
- otheis # 4S4,8Su
a)
- - 4S4,8Su
a) At uate of appointment
# These aie shaies anu waiiants helu in the name of the spouses anu chiluien anu aie iegaiueu as inteiest of the
Biiectois in accoiuance with Section 1S4(12)(c) of the Companies Act, 196S.
DIRECTURS' BENEFITS
Since the enu of the pievious financial yeai, no Biiectoi of the Company has ieceiveu noi become entitleu to ieceive
any benefit (othei than a benefit incluueu in the aggiegate amount of emoluments ieceiveu oi uue anu ieceivable by
Biiectois as shown in the financial statements of the Company anu its ielateu coipoiations) by ieason of a contiact
maue by the Company oi a ielateu coipoiation with the Biiectoi oi with a fiim of which the Biiectoi is a membei, oi
with a company in which the Biiectoi has a substantial financial inteiest.
Theie weie no aiiangements uuiing anu at the enu of the financial yeai which hau the object of enabling Biiectois of
the Company to acquiie benefits by means of the acquisition of shaies in oi uebentuies of the Company oi any othei
bouy coipoiate.
42
YlC 8LREAL (,8 v)
ISSUE UF SHARES AND DEBENTURES
Theie weie no changes in the authoiiseu, issueu anu paiu-up capital of the Company anu no uebentuies weie issueu
uuiing the financial yeai.
UPTIUNS CRANTED UVER UNISSUED SHARES
No options weie gianteu to any peison to take up unissueu shaies of the Company uuiing the yeai apait fiom the
issue of waiiants as uetaileu below :
Buiing the financial yeai 2u11, the Company issueu Su4,SS4,998 fiee waiiants ("Waiiants") to subsciibeis of
ienounceable Rights Issue ("Rights Shaies") of 2uS,u2S,SS2 new oiuinaiy shaies of RNu.1u each in the Company on
the basis of thiee (S) Waiiants foi eveiy two (2) Rights Shaies subsciibeu foi.
Each waiiant caiiies the entitlement, at any time uuiing the exeicise peiiou, to subsciibe foi one (1) new oiuinaiy
shaie of RNu.1u each in the Company at the exeicise piice of RNu.1S pei oiuinaiy shaie, subject to aujustments in
accoiuance with the piovisions of the Beeu Poll which is to be satisfieu in cash. Any waiiant not exeiciseu uuiing the
exeicise peiiou will lapse anu theieaftei cease to be valiu foi any puipose. The exeicise peiiou of the waiiant will
expiie on 27 Naich 2u16.
No waiiant was exeiciseu uuiing the financial yeai. As at the enu of iepoiting uate, Su4,SS4,998 Waiiants iemaineu
unexeiciseu.
UTHER STATUTURY INFURMATIUN
Befoie the financial statements of the uioup anu of the Company weie maue out, the Biiectois took ieasonable steps
to asceitain that :
i) all known bau uebts have been wiitten off anu auequate piovision maue foi uoubtful uebts, anu
ii) any cuiient assets which weie unlikely to be iealiseu in the oiuinaiy couise of business have been wiitten uown
to an amount which they might be expecteu so to iealise.
At the uate of this iepoit, the Biiectois aie not awaie of any ciicumstances :
i) that woulu ienuei the amount wiitten off foi bau uebts, oi the amount of the piovision foi uoubtful uebts, in the
uioup anu in the Company inauequate to any substantial extent, oi
ii) that woulu ienuei the value attiibuteu to the cuiient assets in the financial statements of the uioup anu of the
Company misleauing, oi
iii) which have aiisen which ienuei auheience to the existing methou of valuation of assets oi liabilities of the
uioup anu of the Company misleauing oi inappiopiiate, oi
iv) not otheiwise uealt with in this iepoit oi the financial statements, that woulu ienuei any amount stateu in the
financial statements of the uioup anu of the Company misleauing.
4S
ANNUAL RLPCR1 zc
UTHER STATUTURY INFURMATIUN (CUNT'D)
At the uate of this iepoit, theie uoes not exist :
i) any chaige on the assets of the uioup oi of the Company that has aiisen since the enu of the financial yeai anu
which secuies the liabilities of any othei peison, oi
ii) any contingent liability in iespect of the uioup oi of the Company that has aiisen since the enu of the financial
yeai.
No contingent liability oi othei liability of any company in the uioup has become enfoiceable, oi is likely to become
enfoiceable within the peiiou of twelve months aftei the enu of the financial yeai which, in the opinion of the Biiectois,
will oi may substantially affect the ability of the uioup anu of the Company to meet theii obligations as anu when they
fall uue.
In the opinion of the Biiectois, except foi the iecognition of uefeiieu tax assets anu impaiiment loss on tiaue anu othei
ieceivables as uiscloseu in Note 8 anu Note 18 iespectively to the financial statements, the financial peifoimance of
the uioup anu of the Company foi the financial yeai enueu Su }une 2u1S have not been substantially affecteu by any
item, tiansaction oi event of a mateiial anu unusual natuie noi has any such item, tiansaction oi event occuiieu in
the inteival between the enu of that financial yeai anu the uate of this iepoit.
SUBSEQUENT EVENTS
The uetails of such events aie uiscloseu in Note 27 to the financial statements.
AUDITURS
The auuitois, Nessis KPNu, have inuicateu theii willingness to accept ie-appointment.
Signeu on behalf of the Boaiu of Biiectois in accoiuance with a iesolution of the Biiectois :
...............
Lim Cbong Ling
...............
Ceb Yean Cbang
Shah Alam,
Bate : 29 0ctobei 2u1S
44
YlC 8LREAL (,8 v)
CCNSCLlLA1LL S1A1LMLN1 Cl
llNANClAL PCSl1lCN
AS A1 c 'UNL zc
Note 30..2013 30..2012 1.7.2011
RM RM RM
Assets
Piopeity, plant anu equipment S 7SS,u74 794,879 2,67u,622
Investment piopeities 4 4,2S7,74S 4,24u,64S 4,24S,S4S
Investment in associates 6 1,421,767 1,4S4,27S 1,166,972
0thei investments 7 29 29 1,416
Befeiieu tax assets 8 2,778,uuu - -
Total non-current assets 9,192,61S 6,489,826 8,u82,SSS
Inventoiies 9 - - 784,678
Tiaue anu othei ieceivables 1u 1u2,881,768 78,987,624 S9,1S4,1SS
Cuiient tax assets 4,7Su 49,7S8 1S2,869
Cash anu cash equivalents 11 6,7S1,647 S,61S,478 9,S62,1u7
Total current assets 1u9,6S8,16S 84,6S2,86u 69,4SS,8u7
Total assets 118,8Su,778 91,142,686 77,S16,S6u
Equity
Shaie capital 12 S4,47S,S17 S4,47S,S17 S4,47S,S17
Reseives 1S (16,u1u,8SS) (2u,61S,244) (21,864,196)
Total equity attributable to owners of tbe Company S8,462,482 SS,86u,u7S S2,6u9,121
Non-controlling interest (1uS,S29) (2uS,u47) -
Total equity S8,SS9,1SS SS,6S7,u26 S2,6u9,121
Liabilities

Loans anu boiiowings 14 26S,822 1,1SS,164 S,4Su,8S4
Total non-current liabilities 26S,822 1,1SS,164 S,4Su,8S4
Loans anu boiiowings 14 14,44u,289 11,S16,uu7 4,619,681
Tiaue anu othei payables 1S 6S,76u,19S 44,8u9,684 S6,761,S48
Cuiient tax payables S,S19 26,8uS 9S,SS6
Total current liabilities 8u,2uS,8uS S6,SS2,496 41,476,S8S
Total liabilities 8u,471,62S S7,48S,66u 44,9u7,2S9
Total equity and liabilities 118,8Su,778 91,142,686 77,S16,S6u
The notes on pages S4 to 1uS aie an integial pait of these financial statements.
4S
ANNUAL RLPCR1 zc
CCNSCLlLA1LL S1A1LMLN1 Cl PRCll1 CR
LCSS ANL C1ELR CCMPRLELNSlvL lNCCML
lCR 1EL YLAR LNLLL c 'UNL zc
Note 2013 2012
RM RM
Continuing operations

Revenue 16 1SS,78u,649 82,697,S28

Cost of contiacts 17 (124,78u,447) (74,7SS,S64)
Cross profit 11,uuu,2u2 7,941,964

Auministiative expenses (6,788,1uS) (6,7S6,S4S)

0thei opeiating expenses (2,822,79S) (4uS,681)

0thei opeiating income 669,u86 6S9,994
Results from operating activities 2,uS8,S9u 1,421,9S2

Finance income 186,2S1 189,424

Finance costs 21 (221,426) (4S8,S16)

Shaie of losses of equity accounteu investees, net of tax (S2,Su8) (42,S97)
Profit before tax 18 1,99u,687 1,11u,44S

Tax income(expense) 22 2,711,44u (62,SS8)
Profit for tbe year representing total comprebensive
income for tbe year 4,7u2,127 1,u47,9uS
Profit and total comprebensive incomeJ{expense]
for tbe year attributable to :
0wneis of the Company 4,6u2,4u9 1,2Su,9S2
Non-contiolling inteiests 99,718 (2uS,u47)
Profit and total comprebensive income for tbe year 4,7u2,127 1,u47,9uS
Basic earnings per ordinary sbare {sen] 2S u.76 u.21
Diluted earnings per ordinary sbare {sen] 2S u.76 u.21
46
YlC 8LREAL (,8 v)
CCNSCLlLA1LL S1A1LMLN1 Cl
CEANCLS lN LQUl1Y
Attributable to owners of tbe Company
Non-distributable
Non-
Sbare Sbare Warrant Translation Accumulated controlling Total
capital premium reserve reserve losses Total interests equity
RM RM RM RM RM RM RM RM

At 1 )uly 2011 S4,47S,S17 - 8,u7u,177 2u2,8S2 (Su,1S7,2uS) S2,6u9,121 - S2,6u9,121

Piofit foi the yeai
iepiesenting total
compiehensive income
foi the yeai - - - - 1,2Su,9S2 1,2Su,9S2 (2uS,u47) 1,u47,9uS

At 30 )une 2012J1 )uly 2012 S4,47S,S17 - 8,u7u,177 2u2,8S2 (28,886,2SS) SS,86u,u7S (2uS,u47) SS,6S7,u26

Piofit foi the yeai
iepiesenting total
compiehensive income
foi the yeai - - - - 4,6u2,4u9 4,6u2,4u9 99,718 4,7u2,127

At 30 )une 2013 S4,47S,S17 - 8,u7u,177 2u2,8S2 (24,28S,844) S8,462,482 (1uS,S29) S8,SS9,1SS

47
ANNUAL RLPCR1 zc
CCNSCLlLA1LL S1A1LMLN1 Cl CASE lLCvS
Note 2013 2012
RM RM
Casb flows from operating activities

Piofit befoie tax fiom continuing opeiations 1,99u,687 1,11u,44S

Aujustments foi :
Bepieciation of piopeity, plant anu equipment S 188,24S SS6,261
Bepieciation of investment piopeities 4 2,9uu 2,9uu
Shaie of iesults of associates, net of tax S2,Su8 42,S97
(uain)Loss on uisposal of :
- plant anu equipment 18 (2,997) (1u,796)
- subsiuiaiies 18 - 4
Finance costs 21 1,1u4,1u9 1,u27,1u9
Finance income 18 (186,2S1) (189,424)
0peiating piofit befoie changes in woiking capital S,129,219 2,S18,894

Changes in woiking capital :
Inventoiies - 784,678
Tiaue anu othei ieceivables (2S,894,144) (19,8SS,471)
Tiaue anu othei payables 2u,9Su,S11 8,u48,SS6
Cash geneiateu fiom(useu in) opeiations 18S,S86 (8,Su1,S6S)

Income tax paiu (4S,uS8) (27,978)
Net casb fromJ{used in] operating activities 142,S48 (8,S29,S41)

Casb flows from investing activities

Placement of pleugeu ueposits (126,229) (4,111,6u4)
Pioceeus fiom uisposal of :
- subsiuiaiies, net of cash anu cash equivalents uisposeu 28 - (4)
- plant anu equipment S,uuu 1,76u,76S
- othei investments - 1,S87
Puichase of plant anu equipment A (148,441) (41,487)
Inteiest ieceiveu 186,2S1 189,424
Auuitional investment in an associate - (S29,7uu)

Net casb used in investing activities (8S,4S9) (2,SS1,219)

Casb flows from financing activities

Inteiest paiu (1,1u4,1u9) (1,u27,1u9)
Biawuown of bank boiiowings, net 2,1SS,SSS S,148,71u
Repayment of finance lease liabilities (98,S9S) (1S2,2S8)

Net casb from financing activities 9S2,8S1 S,989,S6S
Net inciease(ueciease) in cash anu cash equivalents 1,uu9,94u (7,u71,S97)

Cash anu cash equivalents at 1 }uly 1,SuS,874 8,S7S,271
Casb and casb equivalents at 30 )une B 2,S1S,814 1,SuS,874
48
YlC 8LREAL (,8 v)
A. Purcbose of plont onJ equipment
Buiing the yeai, the uioup acquiieu plant anu equipment with an aggiegate cost of RN148,441 (2u12 :
RN41,487) of which RNNil (2u12 : RNS69,uuu) was acquiieu by means of finance lease.
B. Cosb onJ cosb equivolents
Cash anu cash equivalents incluueu in the consoliuateu statement of cash flows compiise the following
consoliuateu statement of financial position amounts :
Note 2013 2012
RM RM
Beposits placeu with licenseu banks 11 S,248,189 4,111,6u4
Cash anu bank balances 11 1,SuS,4S8 1,SuS,874
6,7S1,647 S,61S,478

Less: Beposits pleugeu 11 (4,2S7,8SS) (4,111,6u4)
2,S1S,814 1,SuS,874
CCNSCLlLA1LL S1A1LMLN1 Cl CASE lLCvS (CCN1'L)
49
ANNUAL RLPCR1 zc
S1A1LMLN1 Cl llNANClAL PCSl1lCN
AS A1 c 'UNL zc
Note 30..2013 30..2012 1.7.2011
RM RM RM
Assets

Piopeity, plant anu equipment S S24,492 29S,1uu 62u,17u
Investment in subsiuiaiies S SS,9uu,u69 2S,9uu,u69 16,9uu,uS8
Investment in associates 6 S29,7u1 SSu,Su1 2u,8u1
Total non-current assets S6,SS4,262 24,S4S,67u 17,S41,u29
Tiaue anu othei ieceivables 1u 18,282,114 S2,467,47u S2,281,889
Cuiient tax assets - 49,S69 1S4,S67
Cash anu cash equivalents 11 1,S9S,S11 2uu,4u4 8,884,S67
Total current assets 19,677,42S S2,717,44S 41,Suu,82S
Total assets S6,2S1,687 S7,26S,11S S8,841,8S2
Equity
Shaie capital 12 S4,47S,S17 S4,47S,S17 S4,47S,S17
Reseives 1S 672,677 S88,6S7 1,94S,4u1
Total equity attributable to owners of tbe Company SS,14S,994 S4,861,9S4 S6,416,718
Liabilities
Loans anu boiiowings 14 69,144 1u1,148 184,82S
Total non-current liabilities 69,144 1u1,148 184,82S
Loans anu boiiowings 14 S2,uu4 Su,28S 46,796
Tiaue anu othei payables 1S 982,SSS 2,269,726 2,19S,S1S
Cuiient tax payables 2,19u - -
Total current liabilities 1,u16,S49 2,Suu,u11 2,24u,S11
Total liabilities 1,u8S,69S 2,4u1,1S9 2,42S,1S4
Total equity and liabilities S6,2S1,687 S7,26S,11S S8,841,8S2
Su
YlC 8LREAL (,8 v)
S1A1LMLN1 Cl PRCll1 CR LCSS ANL C1ELR
CCMPRLELNSlvL lNCCML
Note 2013 2012
RM RM
Continuing operations
Revenue 16 4,276,164 S,u46,8SS
Auministiative expenses (S,7S4,746) (S,829,877)
0thei opeiating expenses (2S6,81S) (84S,SSS)
0thei opeiating income - 77,S29
Results from operating activities Su4,6uS (1,S48,848)
Finance income S9,S72 66,42S
Finance costs 21 (6,u87) (11,2u8)
ProfitJ{Loss] before tax 18 SS8,u9u (1,49S,6SS)
Tax expense 22 (S4,uSu) (61,1S1)
ProfitJ{Loss] for tbe year representing total comprebensive
incomeJ{expense] for tbe year 284,u4u (1,SS4,764)
S1
ANNUAL RLPCR1 zc
S1A1LMLN1 Cl CEANCLS lN LQUl1Y
Attributable to owners of tbe Company
Non-distributable
Sbare Warrant Accumulated
capital reserve losses Total
RM RM RM RM
At 1 )uly 2011 S4,47S,S17 8,u7u,177 (6,126,776) S6,416,718
Loss foi the yeai iepiesenting total
compiehensive expense foi the yeai - - (1,SS4,764) (1,SS4,764)
At 30 )une 2012J1 )uly 2012 S4,47S,S17 8,u7u,177 (7,681,S4u) S4,861,9S4
Piofit foi the yeai iepiesenting total
compiehensive income foi the yeai - - 284,u4u 284,u4u
At 30 )une 2013 S4,47S,S17 8,u7u,177 (7,S97,Suu) SS,14S,994
S2
YlC 8LREAL (,8 v)
S1A1LMLN1 Cl CASE lLCvS
Note 2013 2012
RM RM
Casb flows from operating activities
Piofit(Loss) befoie tax fiom continuing opeiations SS8,u9u (1,49S,6SS)
Aujustments foi :
Bepieciation of piopeity, plant anu equipment S 41,768 27S,866
Finance income 18 (S9,S72) (66,42S)
uain on uisposal of plant anu equipment 18 - (Su,796)
Finance costs 21 6,u87 11,2u8
Loss on uisposal of an associate 18 2u,799 -
0peiating piofit(loss) befoie changes in woiking capital S67,172 (1,SuS,778)
Changes in woiking capital :
Tiaue anu othei ieceivables 2,18S,SS6 (7,18S,S81)
Tiaue anu othei payables (1,287,S71) 76,211
Cash geneiateu fiom(useu in) opeiations 1,26S,1S7 (8,41S,148)
Income tax (paiu)iefunueu (2,291) 2S,867
Net casb fromJ{used in] operating activities 1,262,866 (8,S89,281)
Casb flows from investing activities
Pioceeus fiom uisposal of plant anu equipment - 8u,uuu
Pioceeus fiom uisposal of subsiuiaiies 28 - 4
Pioceeus fiom uisposal of an associate 1 -
Puichase of plant anu equipment S (71,16u) -
Inteiest ieceiveu S9,S72 66,42S
Inciease in investment in an existing subsiuiaiy A - -
Auuitional investment in an associate - (S29,7uu)
Acquisition of a subsiuiaiy - (1S)
Net casb used in investing activities (S1,S87) (18S,288)
Casb flows from financing activities
Inteiest paiu (6,u87) (11,2u8)
Repayment of finance lease liabilities (Su,28S) (1uu,186)
Net casb used in financing activities (S6,S72) (111,S94)
Net increaseJ{decrease] in casb and casb equivalents 1,194,9u7 (8,68S,96S)
Cash anu cash equivalents at 1 }uly 2uu,4u4 8,884,S67
Casb and casb equivalents at 30 )une B 1,S9S,S11 2uu,4u4
SS
ANNUAL RLPCR1 zc
S1A1LMLN1 Cl CASE lLCvS (CCN1'L)
Note
A. lncreose in investment in o subsiJiory
Buiing the financial yeai, the Company incieaseu its investments in an existing subsiuiaiy by RN12,uuu,uuu
(2u12 : RN7,uuu,uuu) thiough capitalisation of amount uue fiom the subsiuiaiy.
B. Cosb onJ cosb equivolents
Cash anu cash equivalents incluueu in the statement of cash flows compiise the following statement of financial
position amounts :
Note 2013 2012
RM RM
Beposit placeu with a licenseu bank 11 1,u1u,SS6 -
Cash anu bank balances 11 S84,9SS 2uu,4u4
1,S9S,S11 2uu,4u4
S4
YlC 8LREAL (,8 v)
NC1LS 1C 1EL llNANClAL S1A1LMLN1S
YFu Beihau (Foimeily known as P}I Boluings Beihau) is a public limiteu liability company, incoipoiateu anu uomicileu
in Nalaysia anu is listeu on the Nain Naiket of Buisa Nalaysia Secuiities Beihau. The auuiesses of the piincipal place
of business anu iegisteieu office of the Company aie as follows :
Principal place of business
Wisma YFu
No.17 & 19 }alan Astaka 088S
Seksyen 08, Bukit }elutong
4u1Su Shah Alam
Registered office
No.1, }alan SS2u27
474uu Petaling }aya
The consoliuateu financial statements of the Company as at anu foi the financial yeai enueu Su }une 2u1S compiise
the Company anu its subsiuiaiies (togethei iefeiieu to as the "uioup" anu inuiviuually iefeiieu to as "uioup entities")
anu the uioup's inteiest in associates. The financial statements of the Company as at anu foi the financial yeai enueu
Su }une 2u1S uo not incluue othei entities.
The Company is piincipally engageu in investment holuing anu piovision of management seivices, whilst the piincipal
activities of the subsiuiaiies aie as stateu in Note S to the financial statements.
These financial statements weie authoiiseu foi issue by the Boaiu of Biiectois on 29 0ctobei 2u1S.
1. BASIS UF PREPARATIUN
{a] Statement of compliance
The financial statements of the uioup anu of the Company have been piepaieu in accoiuance with Nalaysian
Financial Repoiting Stanuaius ("NFRS"), Inteinational Financial Repoiting Stanuaius anu the Companies
Act, 196S in Nalaysia. These aie the uioup's anu the Company's fiist financial statements piepaieu in
accoiuance with NFRS anu NFRS 1, Iirst-time AJoption of Holoysion Iinonciol Reportinq StonJorJs has
been applieu.
In the pievious yeais, the financial statements of the uioup anu of the Company weie piepaieu in
accoiuance with Financial Repoiting Stanuaius ("FRS"). The tiansition to NFRS has no financial impacts to
the financial statements of the uioup anu of the Company.
The following aie accounting stanuaius, amenuments anu inteipietations that have been issueu by
the Nalaysian Accounting Stanuaius Boaiu ("NASB") but have not been auopteu by the uioup anu the
Company :
MFRSx, Interpretutlonx unJ umenJmentx effectlve for unnuul perloJx beglnnlng on or ufter 1 junuury
201S
- NFRS 1u, ConsoliJoteJ Iinonciol Stotements
- NFRS 11, }oint Arronqements
- NFRS 12, Bisclosure of lnterests in 0tber Fntities
- NFRS 1S, Ioir volue Heosurement
- NFRS 119, Fmployee Benejits (2u11)
- NFRS 127, Seporote Iinonciol Stotements (2u11)
- NFRS 128, lnvestments in Associotes onJ }oint ventures (2u11)
- IC Inteipietation 2u, Strippinq Costs in tbe ProJuction Pbose of o Surfoce Hine*
SS
ANNUAL RLPCR1 zc
NC1LS 1C 1EL llNANClAL S1A1LMLN1S (CCN1'L)
1. BASIS UF PREPARATIUN (CUNT'D)
{a] Statement of compliance {cont'd]
201S (contJ)
- Amenuments to NFRS 7, Iinonciol lnstruments: Bisclosures - 0ffsettinq Iinonciol Assets onJ Iinonciol
liobilities
- Amenuments to NFRS 1, Iirst-time AJoption of Holoysion Iinonciol Reportinq StonJorJs - 6overnment
loons*
- Amenuments to NFRS 1, Iirst-time AJoption of Holoysion Iinonciol Reportinq StonJorJs {Annuol
lmprovements 2009-2011 Cycle)
- Amenuments to NFRS 1u1, Presentotion of Iinonciol Stotements {Annuol lmprovements 2009-2011
Cycle)
- Amenuments to NFRS 116, Property, Plont onJ Fquipment {Annuol lmprovements 2009-2011 Cycle)
- Amenuments to NFRS 1S2, Iinonciol lnstruments: Presentotion {Annuol lmprovements 2009-2011
Cycle)
- Amenuments to NFRS 1S4, lnterim Iinonciol Reportinq {Annuol lmprovements 2009-2011 Cycle)
- Amenuments to NFRS 1u, ConsoliJoteJ Iinonciol Stotements: Tronsition 6uiJonce
- Amenuments to NFRS 11, }oint Arronqements: Tronsition 6uiJonce
- Amenuments to NFRS 12, Bisclosure of lnterests in 0tber Fntities : Tronsition 6uiJonce
2014
- Amenuments to NFRS 1u, ConsoliJoteJ Iinonciol Stotements: lnvestment Fntities
- Amenuments to NFRS 12, Bisclosure of lnterests in 0tber Fntities: lnvestment Fntities
- Amenuments to NFRS 127, Seporote Iinonciol Stotements {2011): lnvestment Fntities
- Amenuments to NFRS 1S2, Iinonciol lnstruments: Presentotion - 0ffsettinq Iinonciol Assets onJ
Iinonciol liobilities
- Amenument to NFRS 1S6, Recoveroble Amount Bisclosures for Non-Iinonciol Assets
- Amenuments to NFRS 1S9, Novotion of Berivotives onJ Continuotion of EeJqe Accountinq#
- IC Inteipietation 21, levies#
201S
- NFRS 9, Iinonciol lnstruments (2uu9)
- NFRS 9, Iinonciol lnstruments (2u1u)
- Amenuments to NFRS 7, Iinonciol lnstruments: Bisclosures - HonJotory Fffective Bote of HIRS 9 onJ
Tronsition Bisclosures
The uioup anu the Company plan to apply the abovementioneu stanuaius, amenuments anu inteipietations:
- fiom the annual peiiou beginning on 1 }uly 2u1S foi those stanuaius, amenuments oi inteipietations
that aie effective foi annual peiious beginning on oi aftei 1 }anuaiy 2u1S except foi those maikeu "*"
which aie not applicable to the uioup anu the Company.
- fiom the annual peiiou beginning on 1 }uly 2u14 foi those stanuaius, amenuments oi inteipietations
that aie effective foi annual peiious beginning on oi aftei 1 }anuaiy 2u14 except foi those maikeu "#"
which aie not applicable to the uioup anu the Company.
- fiom the annual peiiou beginning on 1 }uly 2u1S foi those stanuaius, amenuments oi inteipietations
that aie effective foi annual peiious beginning on oi aftei 1 }anuaiy 2u1S.
The initial application of the above-mentioneu stanuaius, amenuments anu inteipietations aie not
expecteu to have any mateiial financial impacts to the cuiient anu piioi peiious financial statements of the
uioup anu of the Company upon theii fiist auoption.
S6
YlC 8LREAL (,8 v)
1. BASIS UF PREPARATIUN (CUNT'D)
{b] Basis of measurement
The financial statements have been piepaieu on the histoiical cost basis othei than as uiscloseu in Note 2.
{c] Functional and presentation currency
These financial statements aie piesenteu in Ringgit Nalaysia ("RN"), which is the Company's functional
cuiiency. All financial infoimation is piesenteu in RN, unless otheiwise stateu.
{d] Use of estimates and |udgements
The piepaiation of the financial statements in confoimity with Nalaysian Financial Repoiting Stanuaius
("NFRSs") iequiies management to make juugements, estimates anu assumptions that affect the application
of accounting policies anu the iepoiteu amounts of assets, liabilities, income anu expenses. Actual iesults
may uiffei fiom these estimates.
Estimates anu unueilying assumptions aie ievieweu on an ongoing basis. Revisions to accounting estimates
aie iecogniseu in the peiiou in which the estimates aie ieviseu anu in any futuie peiious affecteu.
Theie aie no significant aieas of estimation unceitainty anu ciitical juugements in applying accounting
policies that have significant effect on the amounts iecogniseu in the financial statements othei than as
uiscloseu in the Note 2(o)(i) - ievenue iecognition on constiuction contiacts anu Note 8 - iecognition of
uefeiieu tax assets.
2. SICNIFICANT ACCUUNTINC PULICIES
The accounting policies set out below have been applieu consistently to the peiious piesenteu in these financial
statements anu in piepaiing the opening NFRS statements of financial position of the uioup anu of the Company
at 1 }uly 2u11 (the tiansition uate to NFRS fiamewoik), unless otheiwise stateu.
{a] Basis of consolidation
{i] Subsidiaries
Subsiuiaiies aie entities, incluuing unincoipoiateu entities, contiolleu by the Company. The financial
statements of subsiuiaiies aie incluueu in the consoliuateu financial statements fiom the uate that
contiol commences until the uate contiol ceases. Contiol exists when the Company has the ability to
exeicise its powei to govein the financial anu opeiating policies of an entity so as to obtain benefits
fiom its activities. In assessing contiol, potential voting iights that piesently aie exeicisable aie taken
into account.
Investments in subsiuiaiies aie measuieu in the Company's statement of financial position at cost less
any impaiiment losses, unless the investment is classifieu as helu foi sale oi uistiibution. The cost of
investments incluues tiansaction costs.
S7
ANNUAL RLPCR1 zc
2. SICNIFICANT ACCUUNTINC PULICIES (CUNT'D)
{a] Basis of consolidation {cont'd]
{ii] Business combinations
Business combinations aie accounteu foi using the acquisition methou fiom the acquisition uate,
which is the uate on which contiol is tiansfeiieu to the uioup.
Acqulxltlonx on or ufter 1 july 2011
Foi acquisitions on oi aftei 1 }uly 2u11, the uioup measuies the cost of goouwill at the acquisition
uate as :
- the faii value of the consiueiation tiansfeiieu; plus
- the iecogniseu amount of any non-contiolling inteiests in the acquiiee; plus
- if the business combination is achieveu in stages, the faii value of the existing equity inteiest in
the acquiiee; less
- the net iecogniseu amount (geneially faii value) of the iuentifiable assets acquiieu anu liabilities
assumeu.
When the excess is negative, a baigain puichase gain is iecogniseu immeuiately in piofit oi loss.
Foi each business combination, the uioup elects whethei it measuies the non-contiolling inteiests in
the acquiiee eithei at faii value oi at the piopoitionate shaie of the acquiiee's iuentifiable net assets
at the acquisition uate.
Tiansaction costs, othei than those associateu with the issue of uebt oi equity secuiities, that the
uioup incuis in connection with a business combination aie expenseu as incuiieu.
Acqulxltlon before 1 july 2011
As pait of its tiansition to NFRS, the uioup electeu not to iestate those business combinations that
occuiieu befoie the uate of tiansition to NFRSs, i.e. 1 }uly 2u11. uoouwill aiising fiom acquisitions
befoie 1 }uly 2u11 has been caiiieu foiwaiu fiom the pievious FRS fiamewoik as at the uate of
tiansition.
{iii] Acquisitions of non-controlling interests
The uioup tieats all changes in its owneiship inteiest in a subsiuiaiy that uo not iesult in a loss
of contiol as equity tiansactions between the uioup anu its non-contiolling inteiest holueis. Any
uiffeience between the uioup's shaie of net assets befoie anu aftei the change, anu any consiueiation
ieceiveu oi paiu, is aujusteu to oi against uioup ieseives.
{iv] Loss of control
0pon the loss of contiol of a subsiuiaiy, the uioup ueiecognises the assets anu liabilities of the
subsiuiaiy, any non-contiolling inteiests anu the othei components of equity ielateu to the subsiuiaiy.
Any suiplus oi ueficit aiising on the loss of contiol is iecogniseu in piofit oi loss. If the uioup ietains
any inteiest in the pievious subsiuiaiy, then such inteiest is measuieu at faii value at the uate that
contiol is lost. Subsequently it is accounteu foi as an equity-accounteu investee oi as an available-foi-
sale financial asset uepenuing on the level of influence ietaineu.
S8
YlC 8LREAL (,8 v)
{v] Associates
Associates aie entities, incluuing unincoipoiateu entities, in which the uioup has significant influence,
but not contiol, ovei the financial anu opeiating policies.
Investments in associates aie accounteu foi in the consoliuateu financial statements using the equity
methou less any impaiiment losses, unless it is classifieu as helu foi sale oi uistiibution. The cost of
the investment incluues tiansaction costs. The consoliuateu financial statements incluue the uioup's
shaie of the piofit oi loss anu othei compiehensive income of the associates, aftei aujustments if
any, to align the accounting policies with those of the uioup, fiom the uate that significant influence
commences until the uate that significant influence ceases.
When the uioup's shaie of losses exceeus its inteiest in an associate, the caiiying amount of that
inteiest incluuing any long-teim investments is ieuuceu to zeio, anu the iecognition of fuithei losses
is uiscontinueu except to the extent that the uioup has an obligation oi has maue payments on behalf
of the associate.
When the uioup ceases to have significant influence ovei an associate, it is accounteu foi as a uisposal
of the entiie inteiest in that associate, with a iesulting gain oi loss being iecogniseu in piofit oi loss.
Any ietaineu inteiest in the foimei associate at the uate when significant influence in lost is ie-
measuieu at faii value anu this amount is iegaiueu as the initial caiiying amount of a financial asset.
When the uioup's inteiest in an associate uecieases but uoes not iesult in a loss of significant influence,
any ietaineu inteiest is not ie-measuieu. Any gain oi loss aiising fiom the ueciease in inteiest is
iecogniseu in piofit oi loss. Any gains oi losses pieviously iecogniseu in othei compiehensive income
aie also ieclassifieu piopoitionately to piofit oi loss.
Investments in associates aie measuieu in the Company's statement of financial position at cost less
any impaiiment losses. The cost of the investments incluues tiansaction costs.
{vi] )oint ventures
jolntly-controlleJ operutlon unJ uxxetx
}oint ventuies aie those entities ovei whose activities the uioup has joint contiol, establisheu by
contiactual agieement anu iequiiing unanimous consent foi stiategic financial anu opeiating
uecisions.
A jointly contiolleu opeiation is a joint ventuie caiiieu on by each ventuiei using its own assets
in puisuit of the joint opeiations. The consoliuateu financial statements incluue the assets that the
uioup contiols anu the liabilities that it incuis in the couise of puisuing the joint opeiation, anu the
expenses that the uioup incuis anu its shaie of the income that it eains fiom the joint opeiation.
S9
ANNUAL RLPCR1 zc
{vii] Non-controlling interests
Non-contiolling inteiests at the enu of the iepoiting peiiou, being the equity in a subsiuiaiy not
attiibutable uiiectly oi inuiiectly to the equity holueis of the Company, aie piesenteu in the
consoliuateu statement of financial position anu statement of changes in equity within equity,
sepaiately fiom equity attiibutable to the owneis of the Company. Non-contiolling inteiests
in the iesults of the uioup is piesenteu in the consoliuateu statement of piofit oi loss anu othei
compiehensive income as an allocation of the piofit oi loss anu the compiehensive income foi the
yeai between non-contiolling inteiests anu owneis of the Company.
Losses applicable to the non-contiolling inteiests in a subsiuiaiy aie allocateu to the non-contiolling
inteiests even if uoing so causes the non-contiolling inteiests to have a ueficit balance.
{viii] Transactions eliminated on consolidation
Intia-gioup balances anu tiansactions, anu any uniealiseu income anu expenses aiising fiom intia-
gioup tiansactions, aie eliminateu in piepaiing the consoliuateu financial statements.
0niealiseu gains aiising fiom tiansactions with equity-accounteu associates aie eliminateu against
the investment to the extent of the uioup's inteiest in the associates. 0niealiseu losses aie eliminateu
in the same way as uniealiseu gains, but only to the extent that theie is no eviuence of impaiiment.
{b] Foreign currency
{i] Foreign currency transactions
Tiansactions in foieign cuiiencies aie tianslateu to the iespective functional cuiiencies of uioup
entities at exchange iates at the uates of the tiansactions.
Nonetaiy assets anu liabilities uenominateu in foieign cuiiencies at the enu of the iepoiting peiiou
aie ietianslateu to the functional cuiiency at the exchange iate at that uate.
Non-monetaiy assets anu liabilities uenominateu in foieign cuiiencies aie not ietianslateu at the
enu of the iepoiting uate except foi those that aie measuieu at faii value aie ietianslateu to the
functional cuiiency at the exchange iate at the uate that the faii value was ueteimineu.
Foieign cuiiency uiffeiences aiising on ietianslation aie iecogniseu in piofit oi loss.
{ii] Uperations denominated in functional currencies otber tban Ringgit Malaysia
The assets anu liabilities of opeiations uenominateu in functional cuiiencies othei than RN, incluuing
goouwill anu faii value aujustments aiising on acquisition, aie tianslateu to RN at exchange iates at
the enu of the iepoiting peiiou, except foi goouwill anu faii value aujustments aiising fiom business
combinations befoie 1 }uly 2u11 which aie tieateu as assets anu liabilities of the Company. The
income anu expenses of foieign opeiations, aie tianslateu to RN at exchange iates at the uates of the
tiansactions.
6u
YlC 8LREAL (,8 v)
{b] Foreign currency {cont'd]
{ii] Uperations denominated in functional currencies otber tban Ringgit Malaysia {cont'd]
Foieign cuiiency uiffeiences aie iecogniseu in othei compiehensive income anu accumulateu in the
foieign cuiiency tianslation ieseive (FCTR) in equity. Bowevei, if the opeiation is a non-wholly-
owneu subsiuiaiy, then the ielevant piopoitionate shaie of the tianslation uiffeience is allocateu to
the non-contiolling inteiests. When a foieign opeiation is uisposeu of such that contiol, significant
influence oi joint contiol is lost, the cumulative amount in the FCTR ielateu to that foieign opeiation
is ieclassifieu to piofit oi loss as pait of the piofit oi loss on uisposal.
When the uioup uisposes of only pait of its inteiest in a subsiuiaiy that incluues a foieign opeiation,
the ielevant piopoition of the cumulative amount is ieattiibuteu to non-contiolling inteiests. When
the uioup uisposes of only pait of its investment in an associate oi joint ventuie that incluues a
foieign opeiation while ietaining significant influence oi joint contiol, the ielevant piopoition of the
cumulative amount is ieclassifieu to piofit oi loss.
In the consoliuateu financial statements, when settlement of a monetaiy item ieceivable fiom oi
payable to a foieign opeiation is neithei planneu noi likely in the foieseeable futuie, foieign exchange
gains anu losses aiising fiom such a monetaiy item aie consiueieu to foim pait of a net investment
in a foieign opeiation anu aie iecogniseu in othei compiehensive income, anu aie piesenteu in the
FCTR in equity.
{c] Financial instruments
{i] Initial recognition and measurement
A financial asset oi a financial liability is iecogniseu in the statement of financial position when, anu
only when, the uioup oi the Company becomes a paity to the contiactual piovisions of the instiument.
A financial instiument is iecogniseu initially, at its faii value plus, in the case of a financial instiument
not at faii value thiough piofit oi loss, tiansaction costs that aie uiiectly attiibutable to the acquisition
oi issue of the financial instiument.
An embeuueu ueiivative is iecogniseu sepaiately fiom the host contiact anu accounteu foi as a
ueiivative if, anu only if, it is not closely ielateu to the economic chaiacteiistics anu iisks of the host
contiact anu the host contiact is not categoiiseu at faii value thiough piofit oi loss. The host contiact,
in the event an embeuueu ueiivative is iecogniseu sepaiately, is accounteu foi in accoiuance with
policy applicable to the natuie of the host contiact.
{ii] Financial instrument categories and subsequent measurement
The uioup anu the Company categoiise financial instiuments as follows:
Flnunclul uxxetx
(u) Iounx unJ recelvublex
Loans anu ieceivables categoiy compiises uebt instiuments that aie not quoteu in an active
maiket.
Financial assets categoiiseu as loans anu ieceivables aie subsequently measuieu at amoitiseu
cost using the effective inteiest methou.
61
ANNUAL RLPCR1 zc
{c] Financial instruments {cont'd]
{ii] Financial instrument categories and subsequent measurement {cont'd]
(b) Avulluble-for-xule flnunclul uxxetx
Available-foi-sale categoiy compiises investment in equity anu uebt secuiities instiuments that
aie not helu foi tiauing.
Investments in equity instiuments that uo not have a quoteu maiket piice in an active maiket
anu whose faii value cannot be ieliably measuieu aie measuieu at cost. 0thei financial assets
categoiiseu as available-foi-sale aie subsequently measuieu at theii faii values with the gain oi
loss iecogniseu in othei compiehensive income, except foi impaiiment losses, foieign exchange
gains anu losses aiising fiom monetaiy items anu gains anu losses of heugeu items attiibutable
to heuge iisks of faii value heuges which aie iecogniseu in piofit oi loss. 0n ueiecognition, the
cumulative gain oi loss iecogniseu in othei compiehensive income is ieclassifieu fiom equity
into piofit oi loss. Inteiest calculateu foi a uebt instiument using the effective inteiest methou
is iecogniseu in piofit oi loss.
All financial assets, except foi those measuieu at faii value thiough piofit oi loss, aie subject to ieview
foi impaiiment (see Note 2(j)(i)).
Flnunclul llubllltlex
All financial liabilities aie subsequently measuieu at amoitiseu cost othei than those categoiiseu as
faii value thiough piofit oi loss.
{iii] Financial guarantee contracts
A financial guaiantee contiact is a contiact that iequiies the issuei to make specifieu payments to
ieimbuise the holuei foi a loss it incuis because a specifieu uebtoi fails to make payment when uue
in accoiuance with the oiiginal oi mouifieu teims of a uebt instiument.
Financial guaiantee contiacts aie classifieu as uefeiieu income anu aie amoitiseu to piofit oi loss
using a stiaight-line methou ovei the contiactual peiiou oi, when theie is no specifieu contiactual
peiiou, iecogniseu in piofit oi loss upon uischaige of the guaiantee. When settlement of a financial
guaiantee contiact becomes piobable, an estimate of the obligation is maue. If the caiiying value of
the financial guaiantee contiact is lowei than the obligation, the caiiying value is aujusteu to the
obligation amount anu accounteu foi as a piovision.
{iv] Derecognition
A financial asset oi pait of it is ueiecogniseu when, anu only when the contiactual iights to the cash
flows fiom the financial asset expiie oi the financial asset is tiansfeiieu to anothei paity without
ietaining contiol oi substantially all iisks anu iewaius of the asset. 0n ueiecognition of a financial
asset, the uiffeience between the caiiying amount anu the sum of the consiueiation ieceiveu
(incluuing any new asset obtaineu less any new liability assumeu) anu any cumulative gain oi loss
that hau been iecogniseu in equity is iecogniseu in the piofit oi loss.
A financial liability oi a pait of it is ueiecogniseu when, anu only when, the obligation specifieu in the
contiact is uischaigeu oi cancelleu oi expiies. 0n ueiecognition of a financial liability, the uiffeience
between the caiiying amount of the financial liability extinguisheu oi tiansfeiieu to anothei paity anu
the consiueiation paiu, incluuing any non-cash assets tiansfeiieu oi liabilities assumeu, is iecogniseu
in piofit oi loss.
62
YlC 8LREAL (,8 v)
{d] Property, plant and equipment
{i] Recognition and measurement
Items of piopeity, plant anu equipment aie measuieu at cost less any accumulateu uepieciation anu
any accumulateu impaiiment losses.
Cost incluues expenuituies that aie uiiectly attiibutable to the acquisition of the asset anu any othei
costs uiiectly attiibutable to biinging the asset to woiking conuition foi its intenueu use, anu the
costs of uismantling anu iemoving the items anu iestoiing the site on which they aie locateu. The
cost of self-constiucteu assets also incluues the cost of mateiials anu uiiect laboui. Foi qualifying
assets, boiiowing costs aie capitaliseu in accoiuance with the accounting policy on boiiowing costs.
Puichaseu softwaie that is integial to the functionality of the ielateu equipment is capitaliseu as pait
of that equipment.
The cost of piopeity, plant anu equipment iecogniseu as a iesult of a business combination is baseu
on faii value at acquisition uate. The faii value of piopeity is the estimateu amount foi which a
piopeity coulu be exchangeu between knowleugeable willing paities in an aim's length tiansaction
aftei piopei maiketing wheiein the paities hau each acteu knowleugeably, piuuently anu without
compulsion. The faii value of othei items of plant anu equipment is baseu on the quoteu maiket piices
foi similai items when available anu ieplacement cost when appiopiiate.
When significant paits of an item of piopeity, plant anu equipment have uiffeient useful lives, they
aie accounteu foi as sepaiate items (majoi components) of piopeity, plant anu equipment.
The gain oi loss on uisposal of an item of piopeity, plant anu equipment is ueteimineu by compaiing
the pioceeus fiom uisposal with the caiiying amount of piopeity, plant anu equipment anu is
iecogniseu net within "othei opeiating income" oi "othei opeiating expenses" iespectively in piofit
oi loss.
{ii] Subsequent costs
The cost of ieplacing a component of an item of piopeity, plant anu equipment is iecogniseu in the
caiiying amount of the item if it is piobable that the futuie economic benefits embouieu within the
component will flow to the uioup oi the Company, anu its cost can be measuieu ieliably. The caiiying
amount of the ieplaceu component is ueiecogniseu to piofit oi loss. The costs of the uay-to-uay
seivicing of piopeity, plant anu equipment aie iecogniseu in piofit oi loss as incuiieu.
{iii] Depreciation
Bepieciation is baseu on the cost of an asset less its iesiuual value. Significant components of inuiviuual
assets aie assesseu, anu if a component has a useful life that is uiffeient fiom the iemainuei of that
asset, then that component is uepieciateu sepaiately.
Bepieciation is iecogniseu in piofit oi loss on a stiaight-line basis ovei the estimateu useful lives of
each component of an item of piopeity, plant anu equipment. Leaseu assets aie uepieciateu ovei
shoitei of the lease teim anu theii useful lives unless it is ieasonably ceitain that the uioup will
obtain owneiship by the enu of the lease teim. Piopeity, plant anu equipment unuei constiuction aie
not uepieciateu until the assets aie ieauy foi theii intenueu use.
6S
ANNUAL RLPCR1 zc
{d] Property, plant and equipment {cont'd]
{iii] Depreciation {cont'd]
The uepieciation iates foi the cuiient anu compaiative peiious baseu on theii estimateu useful lives
aie as follows:
Tools anu equipment 1u% - 2u%
Fuinituie, fixtuies anu equipment 1u% - 2u%
Notoi vehicles 1u% - 2u%
Renovation 1u%
Bepieciation methous, useful lives anu iesiuual values aie ievieweu at the enu of the iepoiting peiiou
anu aujusteu as appiopiiate.
{e] Leased assets
{i] Finance lease
Leases in teims of which the uioup oi the Company assumes substantially all the iisks anu iewaius
of owneiship aie classifieu as finance leases. 0pon initial iecognition, the leaseu asset is measuieu at
an amount equal to the lowei of its faii value anu the piesent value of the minimum lease payments.
Subsequent to initial iecognition, the asset is accounteu foi in accoiuance with the accounting policy
applicable to that asset.
Ninimum lease payments maue unuei finance leases aie appoitioneu between the finance expense
anu the ieuuction of the outstanuing liability. The finance expense is allocateu to each peiiou uuiing
the lease teim so as to piouuce a constant peiiouic iate of inteiest on the iemaining balance of the
liability. Contingent lease payments aie accounteu foi by ievising the minimum lease payments ovei
the iemaining teim of the lease when the lease aujustment is confiimeu.
Leaseholu lanu which in substance is a finance lease is classifieu as piopeity, plant anu equipment.
{ii] Uperating lease
Leases, wheie the uioup oi the Company uoes not assume substantially all the iisks anu iewaius of
owneiship aie classifieu as opeiating leases anu, except foi piopeity inteiest helu unuei opeiating
lease, the leaseu assets aie not iecogniseu in the statement of financial position. Piopeity inteiest
helu unuei an opeiating lease, which is helu to eain iental income oi foi capital appieciation oi both,
is classifieu as investment piopeity.
Payments maue unuei opeiating leases aie iecogniseu in piofit oi loss on a stiaight-line basis ovei
the teim of the lease. Lease incentives ieceiveu aie iecogniseu in piofit oi loss as an integial pait of
the total lease expense, ovei the teim of the lease. Contingent ientals aie chaigeu to piofit oi loss in
the iepoiting peiiou in which they aie incuiieu.
Leaseholu lanu which in substance is an opeiating lease is classifieu as piepaiu lease payments.
64
YlC 8LREAL (,8 v)
{f] Investment property
Investment piopeities aie piopeities which aie owneu oi helu unuei a leaseholu inteiest to eain iental
income oi foi capital appieciation oi foi both, but not foi sale in the oiuinaiy couise of business, use in the
piouuction oi supply of goous oi seivices oi foi auministiative puiposes. These incluue fieeholu lanu anu
leaseholu lanu which in substance is a finance lease helu foi a cuiiently unueteimineu futuie use.
Investment piopeities aie measuieu at cost less accumulateu uepieciation anu any accumulateu
impaiiment losses, consistent with the accounting policy foi piopeity, plant anu equipment as stateu in
Note 2(u).
Cost incluues expenuituie that is uiiectly attiibutable to the acquisition of the investment piopeity. The
cost of self-constiucteu investment piopeity incluues the cost of mateiials anu uiiect laboui, any othei
costs uiiectly attiibutable to biinging the investment piopeity to a woiking conuition foi theii intenueu
use anu capitaliseu boiiowing costs.
Tiansfeis between investment piopeity, piopeity, plant anu equipment anu inventoiies uo not change the
caiiying amount anu the cost of the piopeity tiansfeiieu.
Bepieciation is iecogniseu in piofit oi loss on a stiaight-line basis ovei the iemaining lease peiious foi
leaseholu lanu.
An investment piopeity is ueiecogniseu on its uisposal, oi when it is peimanently withuiawn fiom use
anu no futuie economic benefits aie expecteu fiom its uisposal. The uiffeience between the net uisposal
pioceeus anu the caiiying amount is iecogniseu in piofit oi loss in the peiiou in which the item is
ueiecognsieu.
{g] Inventories
Inventoiies aie measuieu at the lowei of cost anu net iealisable value.
The cost of inventoiies is measuieu baseu on a fiist-in, fiist-out basis, anu incluues expenuituie incuiieu
in acquiiing the inventoiies, piouuction oi conveision costs anu othei costs incuiieu in biinging them to
theii existing location anu conuition.
Net iealisable value is the estimateu selling piice in the oiuinaiy couise of business, less the estimateu
costs of completion anu the estimateu costs necessaiy to make the sale.
{b] Construction work-in-progress
Constiuction woik-in-piogiess iepiesents the gioss unbilleu amount expecteu to be collecteu fiom
customeis foi contiact woik peifoimeu to uate. It is measuieu at cost plus piofit iecogniseu to uate less
piogiess billings anu iecogniseu losses. Cost incluues all expenuituie ielateu uiiectly to specific piojects
anu an allocation of fixeu anu vaiiable oveiheaus incuiieu in the uioup's contiact activities baseu on
noimal opeiating capacity. Foi qualifying contiacts, boiiowing costs aie capitaliseu in accoiuance with the
accounting policy on boiiowing costs.
Constiuction woik-in-piogiess is piesenteu as pait of tiaue anu othei ieceivables as amount uue fiom
contiact customeis in the statement of financial position foi all contiacts in which costs incuiieu plus
iecogniseu piofits exceeu piogiess billings. If piogiess billings exceeu costs incuiieu plus iecogniseu
piofits, then the uiffeience is piesenteu as amount uue to contiact customeis which is pait of the uefeiieu
income in the statement of financial position.
6S
ANNUAL RLPCR1 zc
{i] Casb and casb equivalents
Cash anu cash equivalents consist of cash on hanu, balances anu ueposits with banks anu highly liquiu
investments which have an insignificant iisk of changes in faii value with oiiginal matuiities of thiee months
oi less anu useu by the uioup anu the Company in the management of theii shoit teim commitments. Foi
the puipose of the statement of cash flows, cash anu cash equivalents aie piesenteu net of bank oveiuiafts
anu pleugeu ueposits.
{|] Impairment
{i] Financial assets
All financial assets (except foi investments in subsiuiaiies anu investment in associates) aie assesseu
at each iepoiting uate whethei theie is any objective eviuence of impaiiment as a iesult of one oi moie
events having an impact on the estimateu futuie cash flows of the asset. Losses expecteu as a iesult
of futuie events, no mattei how likely, aie not iecogniseu. Foi an investment in equity instiument, a
significant oi piolongeu uecline in the faii value below its cost is an objective eviuence of impaiiment.
If any such objective eviuence exists, then the financial asset's iecoveiable amount is estimateu.
An impaiiment loss in iespect of loans anu ieceivables is iecogniseu in piofit oi loss anu is measuieu
as the uiffeience between the asset's caiiying amount anu the piesent value of estimateu futuie cash
flows uiscounteu at the asset's oiiginal effective inteiest iate. The caiiying amount of the asset is
ieuuceu thiough the use of an allowance account.
An impaiiment loss in iespect of available-foi-sale financial assets is iecogniseu in piofit oi loss anu
is measuieu as the uiffeience between the asset's acquisition cost (net of any piincipal iepayment
anu amoitisation) anu the asset's cuiient faii value, less any impaiiment loss pieviously iecogniseu.
Wheie a uecline in the faii value of an available-foi-sale financial asset has been iecogniseu in the
othei compiehensive income, the cumulative loss in othei compiehensive income is ieclassifieu fiom
equity to piofit oi loss.
An impaiiment loss in iespect of unquoteu equity instiument that is caiiieu at cost is iecogniseu in
piofit oi loss anu is measuieu as the uiffeience between the financial asset's caiiying amount anu
the piesent value of estimateu futuie cash flows uiscounteu at the cuiient maiket iate of ietuin foi a
similai financial asset.
Impaiiment losses iecogniseu in piofit oi loss foi an investment in an equity instiument classifieu as
available foi sale is not ieveiseu thiough piofit oi loss.
If, in a subsequent peiiou, the faii value of a uebt instiument incieases anu the inciease can be
objectively ielateu to an event occuiiing aftei the impaiiment loss was iecogniseu in piofit oi loss,
the impaiiment loss is ieveiseu, to the extent that the asset's caiiying amount uoes not exceeu
what the caiiying amount woulu have been hau the impaiiment not been iecogniseu at the uate the
impaiiment is ieveiseu. The amount of the ieveisal is iecogniseu in piofit oi loss.
66
YlC 8LREAL (,8 v)
{|] Impairment {cont'd]
{ii] Utber assets
The caiiying amounts of othei assets (except foi inventoiies, amount uue fiom contiact customeis
anu uefeiieu tax asset) aie ievieweu at the enu of each iepoiting peiiou to ueteimine whethei theie
is any inuication of impaiiment. If any such inuication exists, then the asset's iecoveiable amount is
estimateu.
Foi the puipose of impaiiment testing, assets aie gioupeu togethei into the smallest gioup of assets
that geneiates cash inflows fiom continuing use that aie laigely inuepenuent of the cash inflows of
othei assets oi cash-geneiating unit.
The iecoveiable amount of an asset oi cash-geneiating unit is the gieatei of its value in use anu its
faii value less costs to sell. In assessing value in use, the estimateu futuie cash flows aie uiscounteu to
theii piesent value using a pie-tax uiscount iate that ieflects cuiient maiket assessments of the time
value of money anu the iisks specific to the asset oi cash-geneiating unit.
An impaiiment loss is iecogniseu if the caiiying amount of an asset oi its ielateu cash-geneiating unit
exceeus its estimateu iecoveiable amount.
Impaiiment losses aie iecogniseu in piofit oi loss. Impaiiment losses iecogniseu in iespect of cash-
geneiating units aie allocateu to ieuuce the caiiying amount of othei assets in the cash-geneiating
unit (gioups of cash-geneiating units) on a pro roto bosis.
An impaiiment loss iecogniseu in piioi peiious aie assesseu at the enu of each iepoiting peiiou foi
any inuications that the loss has uecieaseu oi no longei exists. An impaiiment loss is ieveiseu if
theie has been a change in the estimates useu to ueteimine the iecoveiable amount since the last
impaiiment loss was iecogniseu. An impaiiment loss is ieveiseu only to the extent that the asset's
caiiying amount uoes not exceeu the caiiying amount that woulu have been ueteimineu, net of
uepieciation oi amoitisation, if no impaiiment loss hau been iecogniseu. Reveisals of impaiiment
losses aie cieuiteu to piofit oi loss in the financial yeai in which the ieveisals aie iecogniseu.
{k] Equity instruments
Instiuments classifieu as equity aie measuieu at cost on initial iecognition anu aie not iemeasuieu
subsequently.
{i] Issue expenses
Costs uiiectly attiibutable to issue of instiuments classifieu as equity aie iecogniseu as a ueuuction
fiom equity.
{ii] Urdinary sbares
0iuinaiy shaies aie classifieu as equity.
67
ANNUAL RLPCR1 zc
{l] Employee benefits
{i] Sbort-term employee benefits
Shoit-teim employee benefit obligations in iespect of salaiies, annual bonuses, paiu annual leave anu
sick leave aie measuieu on an unuiscounteu basis anu aie expenseu as the ielateu seivice is pioviueu.
A liability is iecogniseu foi the amount expecteu to be paiu unuei shoit teim cash bonus oi piofit-
shaiing plans if the uioup has a piesent legal oi constiuctive obligation to pay this amount as a iesult
of past seivice pioviueu by the employee anu the obligation can be estimateu ieliably.
{ii] State plans
The uioup's contiibutions to statutoiy pension funus aie chaigeu to piofit oi loss in the financial
yeai to which they ielate. 0nce the contiibutions have been paiu, the uioup has no fuithei payment
obligations.
{m] Provisions
A piovision is iecogniseu if, as a iesult of a past event, the uioup has a piesent legal oi constiuctive
obligation that can be estimateu ieliably, anu it is piobable that an outflow of economic benefits will be
iequiieu to settle the obligation. Piovisions aie ueteimineu by uiscounting the expecteu futuie cash flows
at a pie-tax iate that ieflects cuiient maiket assessments of the time value of money anu the iisks specific
to the liability. The unwinuing of the uiscount is iecogniseu as finance cost.
{n] Contingent liabilities
Wheie it is not piobable that an outflow of economic benefits will be iequiieu, oi the amount cannot be
estimateu ieliably, the obligation is not iecogniseu in the statements of financial position anu is uiscloseu as
a contingent liability, unless the piobability of outflow of economic benefits is iemote. Possible obligations,
whose existence will only be confiimeu by the occuiience oi non-occuiience of one oi moie futuie events,
aie also uiscloseu as contingent liabilities unless the piobability of outflow of economic benefits is iemote.
{o] Revenue and otber income
{i] Construction contracts
Contiact ievenue incluues the initial amount agieeu in the contiact plus any vaiiations in contiact
woik, claims anu incentive payments, to the extent that it is piobable that they will iesult in ievenue
anu can be measuieu ieliably. As soon as the outcome of a constiuction contiact can be estimateu
ieliably, contiact ievenue anu contiact cost aie iecogniseu in piofit oi loss in piopoition to the stage
of completion of the contiact. Contiact expenses aie iecogniseu as incuiieu unless they cieate an
asset ielateu to futuie contiact activity.
The stage of completion is assesseu by iefeience to the piopoition that contiact costs incuiieu foi
woik peifoimeu to-uate beai to the estimateu total contiact costs.
When the outcome of a constiuction contiact cannot be estimateu ieliably, contiact ievenue is
iecogniseu only to the extent of contiact costs incuiieu that aie likely to be iecoveiable. An expecteu
loss on a contiact is iecogniseu immeuiately in piofit oi loss.
68
YlC 8LREAL (,8 v)
{o] Revenue and otber income {cont'd]
{ii] Maintenance services
Revenue fiom maintenance seivices is iecogniseu when the seivices aie ienueieu anu upon
customeis' acceptance.
{iii] Management services
Revenue fiom management seivices is iecogniseu when the seivices aie ienueieu.
{iv] Interest income
Inteiest income is iecogniseu as it acciues using the effective inteiest methou in piofit oi loss except
foi inteiest income aiising fiom tempoiaiy investment of boiiowings taken specifically foi the
puipose of obtaining a qualifying asset which is accounteu foi in accoiuance with the accounting
policy on boiiowing costs.
{v] Rental income
Rental income is iecogniseu in piofit oi loss on a stiaight-line basis ovei the teim of the lease.
{vi] Dividend income
Biviuenu income is iecogniseu in piofit oi loss on the uate that the uioup's oi the Company's iight to
ieceive payment is establisheu, which in the case of quoteu secuiities is the ex-uiviuenu uate.
{p] Borrowing costs
Boiiowing costs that aie not uiiectly attiibutable to the acquisition, constiuction oi piouuction of a
qualifying asset aie iecogniseu in piofit oi loss using the effective inteiest methou.
Boiiowing costs uiiectly attiibutable to the acquisition, constiuction oi piouuction of qualifying assets,
which aie assets that necessaiily take a substantial peiiou of time to get ieauy foi theii intenueu use oi
sale, aie capitaliseu as pait of the cost of those assets.
The capitalisation of boiiowing costs as pait of the cost of a qualifying asset commences when expenuituie
foi the asset is being incuiieu, boiiowing costs aie being incuiieu anu activities that aie necessaiy to
piepaie the asset foi its intenueu use oi sale aie in piogiess. Capitalisation of boiiowing costs is suspenueu
oi ceases when substantially all the activities necessaiy to piepaie the qualifying asset foi its intenueu use
oi sale aie inteiiupteu oi completeu.
Investment income eaineu on the tempoiaiy investment of specific boiiowings penuing theii expenuituie
on qualifying assets is ueuucteu fiom the boiiowing costs eligible foi capitalisation.
69
ANNUAL RLPCR1 zc
{q] Income tax
Income tax expense compiises cuiient anu uefeiieu tax. Cuiient tax anu uefeiieu tax is iecogniseu in
piofit oi loss except to the extent that it ielates to a business combination oi items iecogniseu uiiectly in
equity oi othei compiehensive income.
Cuiient tax is the expecteu tax payable oi ieceivable on the taxable income oi loss foi the yeai, using
tax iates enacteu oi substantively enacteu by the enu of the iepoiting peiiou, anu any aujustment to tax
payable in iespect of pievious financial yeais.
Befeiieu tax is iecogniseu using the liability methou, pioviuing foi tempoiaiy uiffeiences between the
caiiying amounts of assets anu liabilities in the statement of financial position anu theii tax bases. Befeiieu
tax is not iecogniseu foi the initial iecognition of assets oi liabilities in a tiansaction that is not a business
combination anu that affects neithei accounting noi taxable piofit oi loss. Befeiieu tax is measuieu at the
tax iates that aie expecteu to be applieu to the tempoiaiy uiffeiences when they ieveise, baseu on the laws
that have been enacteu oi substantively enacteu by the enu of the iepoiting peiiou.
Befeiieu tax assets anu liabilities aie offset if theie is a legally enfoiceable iight to offset cuiient tax
liabilities anu assets, anu they ielate to income taxes levieu by the same tax authoiity on the same taxable
entity, oi on uiffeient tax entities, but they intenu to settle cuiient tax liabilities anu assets on a net basis oi
theii tax assets anu liabilities will be iealiseu simultaneously.
A uefeiieu tax asset is iecogniseu to the extent that it is piobable that futuie taxable piofits will be available
against which the tempoiaiy uiffeience can be utiliseu. Befeiieu tax assets aie ievieweu at the enu of each
iepoiting peiiou anu aie ieuuceu to the extent that it is no longei piobable that the ielateu tax benefit will
be iealiseu.
{r] Earnings per sbare
The uioup piesents basic anu uiluteu eainings pei shaie uata foi its oiuinaiy shaies ("EPS").
Basic EPS is calculateu by uiviuing the piofit oi loss attiibutable to oiuinaiy shaieholueis of the Company
by the weighteu aveiage numbei of oiuinaiy shaies outstanuing uuiing the peiiou, aujusteu foi own shaies
helu.
Biluteu EPS is ueteimineu by aujusting the piofit oi loss attiibutable to oiuinaiy shaieholueis anu the
weighteu aveiage numbei of oiuinaiy shaies outstanuing aujusteu foi own shaies helu foi the effects of
uilutive potential oiuinaiy shaies, which compiise waiiants.
{s] Uperating segments
An opeiating segment is a component of the uioup that engages in business activities fiom which it may
eain ievenues anu incui expenses, incluuing ievenues anu expenses that ielate to tiansactions with any
of the uioup's othei components. An opeiating segment's opeiating iesults aie ievieweu iegulaily by the
chief opeiating uecision makei, which in this case is the Nanaging Biiectoi of the uioup, to make uecisions
about iesouices to be allocateu to the segment anu to assess its peifoimance, anu foi which uisciete
financial infoimation is available.
{t] Warrant reserve
Faii values fiom the issuance of waiiants aie cieuiteu to waiiant ieseive which is non-uistiibutable. When
the waiiants aie exeiciseu oi expiieu, the waiiant ieseive will be tiansfeiieu to anothei ieseive account
within equity.
7u
YlC 8LREAL (,8 v)
3. PRUPERTY, PLANT AND EQUIPMENT
Furniture,
Tools and fixtures and Motor
Croup equipment equipment vebicles Renovation Total
RM RM RM RM RM
Cost
At 1 }uly 2u11 2,29S,21S 4,11S,811 627,7S8 1,S91,S9u 8,428,172
Reclassification (S6u) S6u - - -
Auuitions - S,8S6 4u6,6S1 - 41u,487
Bisposals (2,124,8Su) (S2,S24) (1Su,uuu) - (2,Su7,S74)
Wiite off - (1u,96S) - - (1u,96S)
At Su }une 2u121 }uly 2u12 168,uuS 4,uS6,SS8 9u4,S89 1,S91,S9u 6,S2u,S2u
Auuitions S7,1Su 91,291 - - 148,441
Bisposals (Su,uuu) (16,4uu) - - (66,4uu)
At Su }une 2u1S 17S,1SS 4,1S1,429 9u4,S89 1,S91,S9u 6,6u2,S61
Accumulated depreciation
At 1 }uly 2u11 426,8S8 S,847,SS1 299,648 1,18S,71S S,7S7,SSu
Reclassification (S6u) S6u - - -
Bepieciation foi the yeai 164,82S 144,S4S 96,u49 1Su,846 SS6,261
Bisposals (424,u98) (S2,S11) (8u,796) - (SS7,4uS)
Wiite off - (1u,96S) - - (1u,96S)
At Su }une 2u121 }uly 2u12 167,2uS S,928,778 S14,9u1 1,S14,SS9 S,72S,441
Bepieciation foi the yeai S,Su1 6u,9u9 141,19S (17,S6u) 188,24S
Bisposals (49,998) (16,S99) - - (66,S97)
At Su }une 2u1S 12u,7u6 S,97S,288 4S6,u94 1,297,199 S,847,287
Carrying amounts
At 1 }uly 2u11 1,866,S7S 268,46u S28,11u 2u7,677 2,67u,622
At Su }une 2u121 }uly 2u12 8uu 127,76u S89,488 76,8S1 794,879
At Su }une 2u1S S4,447 1S8,141 448,29S 94,191 7SS,u74
71
ANNUAL RLPCR1 zc
3. PRUPERTY, PLANT AND EQUIPMENT (CUNT'D)
Furniture,
fixtures and Motor
Company equipment vebicles Renovation Total
RM RM RM RM
Cost
At 1 }uly 2u11 2,S6u,S7S S6u,8uu 1,218,662 S,9S9,8S7
Bisposals - (1Su,uuu) - (1Su,uuu)
At Su }une 2u121 }uly 2u12 2,S6u,S7S 2Su,8uu 1,218,662 S,8u9,8S7
Auuitions 71,16u - - 71,16u
At Su }une 2u1S 2,4S1,SSS 2Su,8uu 1,218,662 S,88u,997
At 1 }uly 2u11 2,22S,482 67,S1u 1,u28,87S S,S19,667
Bepieciation foi the yeai 9u,Su7 6S,49S 121,866 27S,866
Bisposals - (8u,796) - (8u,796)
At Su }une 2u121 }uly 2u12 2,S1S,989 Su,uu7 1,1Su,741 S,S14,7S7
Bepieciation foi the yeai 21,u77 46,16u (2S,469) 41,768
At Su }une 2u1S 2,SSS,u66 96,167 1,12S,272 S,SS6,SuS
Carrying amounts
At 1 }uly 2u11 1S6,89S 29S,49u 189,787 62u,17u
At Su }une 2u121 }uly 2u12 46,S86 18u,79S 67,921 29S,1uu
At Su }une 2u1S 96,469 1S4,6SS 9S,S9u S24,492

S.1 leoseJ plont onJ equipment
Incluueu in the caiiying amount of piopeity, plant anu equipment aie the following assets acquiieu unuei
finance lease plans :
Croup Company
2013 2012 2013 2012
RM RM RM RM

Notoi vehicles 44u,Su8 S67,794 1S4,6SS 18u,79S
72
YlC 8LREAL (,8 v)
4. INVESTMENT PRUPERTIES CRUUP
RM

At cost
At 1 }uly 2u11, Su }une 2u121 }uly 2u12 anu Su }une 2u1S 4,284,147

At 1 }uly 2u11 4u,6u4
Bepieciation chaige foi the yeai 2,9uu
At Su }une 2u121 }uly 2u12 4S,Su4
Bepieciation chaige foi the yeai 2,9uu
At Su }une 2u1S 46,4u4

Carrying amounts
At 1 }uly 2u11 4,24S,S4S

At Su }une 2u121 }uly 2u12 4,24u,64S

At Su }une 2u1S 4,2S7,74S

The caiiying amounts aie iepiesenteu by :
30..2013 RM

Fieeholu lanu 4,uuu,uuu
Leaseholu lanu with unexpiieu lease peiiou of moie than Su yeais 2S7,74S
4,2S7,74S

30..2012
Leaseholu lanu with unexpiieu lease peiiou of moie than Su yeais 24u,64S
4,24u,64S

1.7.2011
Leaseholu lanu with unexpiieu lease peiiou of moie than Su yeais 24S,S4S
4,24S,S4S

7S
ANNUAL RLPCR1 zc
4. INVESTMENT PRUPERTIES CRUUP (CUNT'D)
The following aie iecogniseu in piofit oi loss in iespect of investment piopeities :
2013 2012
RM RM
Rental income - -
Biiect opeiating expenses :
- non-income geneiating investment piopeities 68S 1,2u6
Theie is no inuepenuent valuation peifoimeu on investment piopeities as the Biiectois aie of the opinion that
the faii value of the investment piopeities is not significantly uiffeient than its caiiying amount.
5. INVESTMENT IN SUBSIDIARIES CUMPANY
30..2013 30..2012 1.7.2011
RM RM RM
0nquoteu shaies, at cost S4,7S4,7SS 42,7S4,7SS SS,7S4,744
Less : Accumulateu impaiiment losses (18,8S4,686) (18,8S4,686) (18,8S4,686)
SS,9uu,u69 2S,9uu,u69 16,9uu,uS8
Betails of the subsiuiaiies aie as follows :
Country of Effective ownersbip interest
Name of subsidiary incorporation 30..2013 30..2012 1.7.2011 Principal activities
{3] {3] {3]

YFu Engineeiing Sun. Bhu. Nalaysia 1uu 1uu 1uu Piovision of electiical
(Foimeily known as anu mechanical
P.}. Inuah Sun. Bhu.) engineeiing seivices
YFu Tiolka Sun. Bhu. Nalaysia 1uu 1uu 1uu Piovision of civil,
(Foimeily known as stiuctuial anu
Kejuiuteiaan Tiolka builuing constiuction
Sun. Bhu.) woiks
YFu Engineeiing (Sabah) Nalaysia 1uu 1uu 1uu Piovision of electiical
Sun. Bhu. (Foimeily anu mechanical
known as P.}. Inuah engineeiing seivices
(Sabah) Sun. Bhu.) in East Nalaysia
YFu Lanu Sun. Bhu. Nalaysia 1uu 1uu 1uu Boimant. Intenueu foi
(Foimeily known as piopeity investment
P}I Bevelopment anu uevelopment
Sun. Bhu.*)
74
YlC 8LREAL (,8 v)
5. INVESTMENT IN SUBSIDIARIES CUMPANY (CUNT'D)
Name of subsidiary incorporation 30..2013 30..2012 1.7.2011 Principal activities
{3] {3] {3]

YFu Piopeities Sun. Bhu. Nalaysia 1uu 1uu 1uu Piopeity anu asset
(Foimeily known as management
P}I Constiuction
Sun. Bhu.*)
Techwina Sun. Bhu.* Nalaysia 6u 6u 6u Investment holuing
P}I Investments Ltu.* Nalaysia - - 1uu Boimant
YFu Investments Ltu Biitish viigin 1uu 1uu# 1uu Boimant
(Foimeily known as Islanus
P}I 0veiseas Ltu.*)
Subsidiaries of
YFC Engineering
Sdn. Bbd. {Formerly
known as P.). Indab
Sdn. Bbd.] :
0piah Setia Sun. Bhu.* Nalaysia 1uu 1uu 1uu Boimant
YFu Facilities Sun. Bhu. Nalaysia 1uu 1uu 1uu Boimant. Intenueu foi
(Foimeily known as piovision of engineeiing
P}I Facilities Sun. Bhu.*) maintenance anu
facility management
seivices
P} Inuah Engineeiing (S) Republic of 1uu 1uu 1uu Boimant
Pte. Ltu.* Singapoie
Subsidiary of Tecbwina
Sdn. Bbd. :
}anauen Sun. Bhu.* Nalaysia S6 S6 S6 Boimant
Subsidary of )anaden
Sdn. Bbd. :
Nutiaia Inuah Powei Nalaysia S6 S6 S6 Boimant
Eneigy Sun. Bhu.*
* Subsiuiaiies not auuiteu by KPNu
# P}I Investments Ltu tiansfeiieu its entiie investment in YFu Investments Ltu (foimeily known as P}I
0veiseas Ltu) to the Company uuiing the last financial yeai.
7S
ANNUAL RLPCR1 zc
. INVESTMENT IN ASSUCIATES
30..2013 30..2012 1.7.2011
RM RM RM
Croup

0nquoteu shaies, at cost 1,8SS,4u7 1,8S6,2u7 1,S26,Su7
Less : Accumulateu impaiiment losses (149,S87) (149,S87) (149,S87)
1,68S,82u 1,7u6,62u 1,S76,92u
Shaie of post-acquisition losses (264,uSS) (2S2,S4S) (2u9,948)
1,421,767 1,4S4,27S 1,166,972
Company
0nquoteu shaies, at cost S29,7u1 SSu,Su1 2u,8u1

Betails of the associates aie as follows :
Name of associate incorporation 30..2013 30..2012 1.7.2011 Principal activities
{3] {3] {3]

Waiisan }ayamas Sun. Bhu. Nalaysia - 2u.8 2u.8 Investment in ieal
piopeities
BKLS-P}I ventuie Nalaysia Su.u Su.u Su.u Investment holuing
Capital Sun. Bhu.
Zhangpu Boahu Running People's Republic Su.u Su.u Su.u Supply, opeiations
Watei Co. Ltu. # of China maintenance anu
maintenance of watei
tieatment plant
# Wholly-owneu subsiuiaiy of BKLS-P}I ventuie Capital Sun. Bhu.
76
YlC 8LREAL (,8 v)
. INVESTMENT IN ASSUCIATES (CUNT'D)
The summaiiseu financial infoimation foi associates, not aujusteu foi the peicentage owneiship helu by the
uioup aie as follows :
Profit Total Total
Revenue {Loss] assets liabilities
{1003] {1003] {1003] {1003]
RM RM RM RM
30..2013
Fquity occounteJ
BKLS-P}I ventuie Capital Sun. Bhu. - (SS,166) 4,222,82S Suu,S41
Zhangpu Boahu Running Watei Co. Ltu 476,u9u (7S,194) 4,26u,8SS 2,728
30..2012
Fquity occounteJ
Waiisan }ayamas Sun Bhu - - 21,71S,169 24,671,u21
BKLS-P}I ventuie Capital Sun. Bhu. - (41,24u) 4,7S8,626 2uS,618
Zhangpu Boahu Running Watei Co. Ltu 477,62S (1uu,u8S) S,62S,44S 2,687
1.7.2011
Fquity occounteJ
Waiisan }ayamas Sun Bhu * * 21,71S,169 24,671,u21
BKLS-P}I ventuie Capital Sun. Bhu. * * 4,6u6,896 S,6S6
Zhangpu Boahu Running Watei Co. Ltu * * S,1uS,8u6 2,S14
* No uisclosuie is iequiieu at the uate of tiansition to NFRS.
7. UTHER INVESTMENTS CRUUP
Quoted Unquoted
Unquoted sbares in sbares in
Total bonds Malaysia Malaysia
RM RM RM RM
30..2013
Available-foi-sale financial assets 29 - 2u 9
Repiesenting items :
At cost 9 - - 9
At faii value 2u - 2u -
29 - 2u 9
77
ANNUAL RLPCR1 zc
7. UTHER INVESTMENTS CRUUP (CUNT'D)
Quoted Unquoted
Unquoted sbares in sbares in
Total bonds Malaysia Malaysia
RM RM RM RM
30..2012

Available-foi-sale financial assets 29 - 2u 9
At cost 9 - - 9
At faii value 2u - 2u -
29 - 2u 9
1.7.2011
Available-foi-sale financial assets 2,S9S,978 2,S6u,uuu Su SS,928
Less : Impaiiment loss (2,S92,S62) (2,S6u,uuu) - (S2,S62)
1,416 - Su 1,S66
At cost 1,S66 - - 1,S66
At faii value Su - Su -
1,416 - Su 1,S66
8. DEFERRED TAX ASSETS
RecognlxeJ JeferreJ tux uxxetx
Befeiieu tax assets aie attiibutable to the following :
Croup 30..2013 30..2012 1.7.2011
RM RM RM
Tax losses caiiy-foiwaius 2,7S7,7Su - -
Capital allowance caiiy-foiwaius 2u,2Su - -
2,778,uuu - -
Befeiieu tax assets aie iecogniseu to the extent that it is piobable that futuie taxable piofits will be available
against which the uioup entities can utilise the benefits theie fiom.
78
YlC 8LREAL (,8 v)
8. DEFERRED TAX ASSETS (CUNT'D)
UnrecognlxeJ JeferreJ tux uxxetx
Befeiieu tax assets have not been iecogniseu in iespect of the following items (stateu at gioss) :
Croup 30..2013 30..2012 1.7.2011
RM RM RM
Taxable tempoiaiy uiffeiences (94,uuu) (118,uuu) (S61,uuu)
Tax loss caiiy-foiwaius S2,SS9,uuu 44,S66,uuu 48,941,uuu
Capital allowances caiiy-foiwaius 886,uuu 1,86S,uuu 2,u22,uuu
Piovisions 1S,228,uuu 14,477,uuu 11,17u,uuu
46,SS9,uuu 6u,S9u,uuu 61,772,uuu
Company
Taxable tempoiaiy uiffeiences (1S,uuu) (21,uuu) (2uS,uuu)
Tax loss caiiy-foiwaius 2,1S4,uuu 2,1SS,uuu 2,118,uuu
Capital allowances caiiy-foiwaius 47S,uuu 1,SuS,uuu 1,Su1,uuu
Piovisions 1Su,uuu 12S,uuu -
2,764,uuu S,S6u,uuu S,216,uuu
The tax loss caiiy-foiwaius anu capital allowances caiiy-foiwaius uo not expiie unuei cuiient tax legislation.
Befeiieu tax assets have not been iecogniseu in iespect of these iemaining items because it is not piobable that
sufficient futuie taxable piofit will be available against which the uioup entities can utilise the benefit theie
fiom.
The compaiative figuies have been iestateu to ieflect the ieviseu taxable tempoiaiy uiffeiences, tax loss caiiy-
foiwaius, capital allowances caiiy-foiwaius anu piovisions available to the uioup anu the Company.
9. INVENTURIES
Inventoiies iepiesent consumables stateu at cost.
79
ANNUAL RLPCR1 zc
10. TRADE AND UTHER RECEIVABLES
Croup Note 30..2013 30..2012 1.7.2011
RM RM RM
Trade
Tiaue ieceivables 16,2uS,812 16,968,S4S 19,44S,S66
Less : Impaiiment loss (6,S97,u86) (7,842,716) (8,uSS,1SS)
9,8u8,726 9,12S,629 11,S88,21S
Retention sum 1u.1 17,9S7,887 16,S92,784 1u,618,S48
Amount uue fiom contiact customeis 1u.2 S8,912,S74 41,929,u2u 19,829,6S1
86,6S9,187 67,447,4SS 41,8S6,S92
Non-trade
Amount uue fiom an associate 1u.4 - S,2uu,912 S,2uu,912
0thei ieceivables 1u.S 19,7SS,SS6 11,S48,29S 16,928,28u
Beposits 2,1u2,u72 S91,87S S7S,26u
Piepayments S,996 4u,744 S6,u6S
Less : Impaiiment loss (S,618,82S) (S,441,6SS) (S,44u,7S4)
16,222,S81 11,S4u,191 17,297,761
1u2,881,768 78,987,624 S9,1S4,1SS
Company
Non-trade
Amount uue fiom subsiuiaiies 1u.S 1S,S12,u48 2S,84S,Su8 22,498,u24
Amount uue fiom an associate 1u.4 - S,2uu,912 S,2uu,912
0thei ieceivables 2,6Su,S88 S,29S,622 4,4S9,S6u
Beposits 118,667 118,748 12u,496
Piepayments 811 1u,88u 22,897
18,282,114 S2,467,47u S2,281,889
18,282,114 S2,467,47u S2,281,889
1u.1 The ietention sum is unsecuieu, inteiest-fiee anu aie expecteu to be collecteu as follows :
Croup 30..2013 30..2012 1.7.2011
RM RM RM
Within 1 yeai 1S,28S,SS8 11,S98,89u 8,747,822
1 - 2 yeais 2,6S4,S49 4,79S,894 1,87u,726
17,9S7,887 16,S92,784 1u,618,S48
8u
YlC 8LREAL (,8 v)
10. TRADE AND UTHER RECEIVABLES (CUNT'D)
1u.2 Amount uue fiom contiact customeis
Croup 30..2013 30..2012 1.7.2011
RM RM RM
Construction work-in-proqress
Aggiegate costs incuiieu to uate * SS6,9S9,644 226,789,47S 284,74S,SS9
Auu : Attiibutable piofits 44,127,uSS SS,444,S18 22,892,127
4u1,u86,697 26u,2SS,79S Su7,6S7,666
Less : Piogiess billings (S42,174,12S) (218,Su4,77S) (287,8u8,uSS)
S8,912,S74 41,929,u2u 19,829,6S1
* Incluueu in the aggiegate costs incuiieu to uate is an amount RN882,68S (Su.6.2u12 : RNS68,S9S;
1.7.2u11 : RN17S,SS2) being inteiest expense capitaliseu.
1u.S Amount uue fiom subsiuiaiies
Company 30..2013 30..2012 1.7.2011
RM RM RM
Amount uue fiom subsiuiaiies S1,411,6S6 S9,711,984 41,9S1,S87
Less : Impaiiment loss (1S,899,S88) (1S,868,676) (19,4SS,S6S)
1S,S12,u48 2S,84S,Su8 22,498,u24
The non-tiaue amount uue fiom subsiuiaiies is unsecuieu, inteiest-fiee anu iepayable on uemanu.
1u.4 Amount uue fiom an associate
The amount uue fiom an associate of the uioup anu of the Company was non-tiaue, unsecuieu, inteiest-
fiee anu iepayable on uemanu.
1u.S 0thei ieceivables
Incluueu in othei ieceivables of the uioup is an amount of RN9,196,798 (Su.6.2u12 : RN1,u87,668;
1.7.2u11 : RN6,14u,422) in iespect of auvance payment given to ceitain supplieis.
81
ANNUAL RLPCR1 zc
11. CASH AND CASH EQUIVALENTS
Croup 30..2013 30..2012 1.7.2011
RM RM RM
Cash anu bank balances 1,SuS,4S8 1,SuS,874 Su7,SS2
Beposits placeu with licenseu banks S,248,189 4,111,6u4 8,8S4,77S
6,7S1,647 S,61S,478 9,S62,1u7
Company
Cash anu bank balances S84,9SS 2uu,4u4 1u8,826
Beposit placeu with a licenseu bank 1,u1u,SS6 - 8,77S,S41
1,S9S,S11 2uu,4u4 8,884,S67
Incluueu in the ueposits placeu with licenseu banks of the uioup aie RN4,2S7,8SS (Su.6.2u12 : RN4,111,6u4;
1.7.2u11 : RN Nil) pleugeu foi banking facilities gianteu to a subsiuiaiy.
12. SHARE CAPITAL CRUUPJCUMPANY
30..2013 30..2012 1.7.2011
Amount Number Amount Number Amount Number
RM of sbares RM of sbares RM of sbares

Autborised :
0iuinaiy shaies of
RNu.1u each 1uu,uuu,uuu 1,uuu,uuu,uuu 1uu,uuu,uuu 1,uuu,uuu,uuu 1uu,uuu,uuu 1,uuu,uuu,uuu

Issued and fully paid
sbares classified as
equity instruments :
0iuinaiy shaies of
RNu.1u each S4,47S,S17 6u9,u69,997 S4,47S,S17 6u9,u69,997 S4,47S,S17 6u9,u69,997

13. RESERVES
Croup Note 30..2013 30..2012 1.7.2011
RM RM RM
Non-Jistributoble
Waiiant ieseive 1S.1 8,u7u,177 8,u7u,177 8,u7u,177
Tianslation ieseive 1S.2 2u2,8S2 2u2,8S2 2u2,8S2
Accumulateu losses (24,28S,844) (28,886,2SS) (Su,1S7,2uS)
(16,u1u,8SS) (2u,61S,244) (21,864,196)
82
YlC 8LREAL (,8 v)
13. RESERVES (CUNT'D)
Company Note 30..2013 30..2012 1.7.2011
RM RM RM
Non-Jistributoble

Waiiant ieseive 1S.1 8,u7u,177 8,u7u,177 8,u7u,177
Accumulateu losses (7,S97,Suu) (7,681,S4u) (6,126,776)
672,677 S88,6S7 1,94S,4u1
1S.1 Wurrunt rexerve
CroupJCompany 2013 2012
RM RM
At 1 }ulySu }une 8,u7u,177 8,u7u,177
Buiing the financial yeai 2u11, the Company allotteu Rights Issue of up to 2uS,u2S,SS2 new oiuinaiy shaies
at the pai value of RNu.1u, togethei with up to Su4,SS4,998 fiee uetachable waiiants ("Waiiants") to the
holueis on the basis of two (2) Rights Issue anu thiee (S) Waiiants foi eveiy foui (4) existing oiuinaiy
shaies.
Each waiiant entitles the iegisteieu holuei to subsciibe foi one new oiuinaiy shaie in the Company at any
time on oi aftei 26 Naich 2u11 up to the uate of expiiy on 27 Naich 2u16 at an exeicise piice of RNu.1S
pei shaie oi such aujusteu piice in accoiuance with the piovisions in the Beeu Poll. The waiiants weie
listeu on the Nain Naiket of Buisa Nalaysia Secuiities Beihau with effect fiom S1 Naich 2u11.
No waiiants weie exeiciseu uuiing the financial yeai. As at the enu of iepoiting uate, Su4,SS4,998 Waiiants
iemaineu unexeiciseu.
The faii value of the waiiants is RNu.u6uS each estimateu using the Tiinomial mouel, taking into account
the teims anu conuitions upon which the waiiants weie issueu. The faii value of the Waiiants measuieu
at issuance uate anu the assumptions aie as follows :
valuation mouel Tiinomial
Tenuie S yeais
S-uay volume weighteu aveiage piice of the Company's shaies at S1 }anuaiy 2u11 RNu.16
Conveision piice RNu.1S
volatility iate 28.SS%
Peiiou of volatility assessment Last 6u maiket uays
to S1 }anuaiy 2u11
1S.2 1runxlutlon rexerve
The tianslation ieseive compiises all foieign cuiiency uiffeiences aiising fiom the tianslation of the
financial statements of the uioup entities with functional cuiiencies othei than RN.
8S
ANNUAL RLPCR1 zc
14. LUANS AND BURRUWINCS
Croup 30..2013 30..2012 1.7.2011
RM RM RM

Non-current
SecureJ
Teim loans - 76S,S78 S,246,uS1
Finance lease liabilities 26S,822 S69,786 184,82S
26S,822 1,1SS,164 S,4Su,8S4
Current
SecureJ
Tiust ieceipts anu bankeis' acceptances 1S,818,87S 9,u46,uuu 1,41S,672
Bank oveiuiafts - - 786,8S6
Contiact boiiowings - 14u,uu9 91S,S12
Teim loans S17,4S2 2,2S1,4uS 1,4S6,86S
Finance lease liabilities 1uS,964 98,S9S 46,796
14,44u,289 11,S16,uu7 4,619,681
14,7u6,111 12,649,171 8,uSu,SSS
Company 30..2013 30..2012 1.7.2011
RM RM RM
Non-current
SecureJ
Finance lease liabilities 69,144 1u1,148 184,82S
Current

Secuieu
Finance lease liabilities S2,uu4 Su,28S 46,796
Securlty
(a) The tiust ieceipts, bankeis' acceptances anu bank oveiuiafts aie secuieu by way of pleugeu ueposits, ueeu
of contiact pioceeus, joint anu seveial guaiantee by ceitain Biiectois of the Company anu a coipoiate
guaiantee fiom the Company.
84
YlC 8LREAL (,8 v)
14. LUANS AND BURRUWINCS (CUNT'D)
(b) The contiact boiiowings also known as Bal' Al-Istisna Contiact Financial Facility is secuieu by way of :
(i) Facility agieement;
(ii) Beeu of assignment of the contiact pioceeus;
(iii) Istisna' sale agieement;
(iv) Istisna' puichase agieement;
(v) }ointly anu seveially guaiantee by ceitain Biiectois of the Company; anu
(vi) An iiievocable lettei of notificationinstiuction to customei to acknowleuge that all contiact pioceeus
unuei the contiact shall be iemitteu to an esciow account manageu by the financial institution.
(c) The teim loans aie secuieu by way of :
(i) Peisonal guaiantee by a foimei Biiectoi of the Company; anu
(ii) Coipoiate guaiantee by the Company.
Flnunce leuxe llubllltlex
Finance lease liabilities aie payable as follows :
30..2013 30..2012 1.7.2011
Present Present Present
Future value of Future value of Future value of
minimum minimum minimum minimum minimum minimum
lease lease lease lease lease lease
payments Interest payments payments Interest payments payments Interest payments
RM RM RM RM RM RM RM RM RM

Croup
Less than 1 yeai 119,472 1S,Su8 1uS,964 119,472 2u,877 98,S9S S8,896 12,1uu 46,796
Between 1 anu S yeais 281,S1u 1S,488 26S,822 4uu,782 Su,996 S69,786 2uS,S91 18,768 184,82S

4uu,782 Su,996 S69,786 S2u,2S4 S1,87S 468,S81 262,487 Su,868 2S1,619

Company
Less than 1 yeai S6,S72 4,S68 S2,uu4 S6,S72 6,u87 Su,28S S8,896 12,1uu 46,796
Between 1 anu S yeais 72,724 S,S8u 69,144 1u9,u96 7,948 1u1,148 2uS,S91 18,768 184,82S

1u9,u96 7,948 1u1,148 14S,468 14,uSS 1S1,4SS 262,487 Su,868 2S1,619

8S
ANNUAL RLPCR1 zc
15. TRADE AND UTHER PAYABLES
Croup Note 30..2013 30..2012 1.7.2011
RM RM RM
Trade
Tiaue payables 1S.1 62,S27,628 S9,67S,889 Su,272,u88
Amount uue to contiact customeis 1S.2 - - S1,1u2
62,S27,628 S9,67S,889 Su,SuS,19u
Non-trade

Amount uue to Biiectois 1S.4 - 17S,12S 17S,12S
0thei payables 1S.S 1,1SS,87S S,7SS,947 S,161,S48
Acciueu expenses 2,u96,692 1,224,72S 1,121,687
S,2S2,S67 S,1SS,79S 6,4S8,1S8
6S,76u,19S 44,8u9,684 S6,761,S48
Company Note 30..2013 30..2012 1.7.2011
RM RM RM
Non-trade
Amount uue to subsiuiaiies 1S.S - 1,SSS,S17 1,SS7,S6S
0thei payables 416,974 28u,277 SS2,uu7
Acciueu expenses S6S,S81 4SS,9S2 SuS,94S
982,SSS 2,269,726 2,19S,S1S
982,SSS 2,269,726 2,19S,S1S
1S.1 1ruJe puyublex
Incluueu in tiaue payables of the uioup aie ietention sums amounting to RNS,uuS,719 (Su.6.2u12 :
RN4,67u,287; 1.7.2u11 : RNS,S98,74u).
86
YlC 8LREAL (,8 v)
15. TRADE AND UTHER PAYABLES (CUNT'D)
1S.2 Amount Jue to contruct cuxtomerx
Croup 30..2013 30..2012 1.7.2011
RM RM RM
Aggiegate costs incuiieu to uate - - 1,u94,64S
Auu : Attiibutable piofits - - 197,172
- - 1,291,817
Less : Piogiess billings - - (1,S22,919)
- - (S1,1u2)
1S.S Amount Jue to xubxlJlurlex
The non-tiaue amount uue to subsiuiaiies was unsecuieu, inteiest-fiee anu payable on uemanu.
1S.4 Amount Jue to lrectorx
The non-tiaue amount uue to Biiectois of the uioup is unsecuieu, inteiest-fiee anu payable on uemanu.
1S.S Other puyublex
Incluueu in othei payables of the uioup is :
(i) an amount of RNS47,7u7 (Su.6.2u12 : RN2,u74,22u; 1.7.2u11 : RN4,u4S,S64) in iespect of tiaue
auvances given by ceitain customeis.
(ii) an amount of RN49S,6S7 (Su.6.2u12 : RN8SS,uuu; 1.7.2u11 : RN Nil) ielateu to piovision foi uefect
liability.
1. REVENUE
Croup Company
2013 2012 2013 2012
RM RM RM RM

Contiact ievenue 1SS,78u,649 82,697,S28 - -
Nanagement fee - - S,9S1,989 2,491,1uS
Rental income - - S24,17S SSS,7Su
1SS,78u,649 82,697,S28 4,276,164 S,u46,8SS
17. CUST UF CUNTRACTS
Incluueu in the cost of contiacts is inteiest expense of RN882,68S (2u12 : RNS68,S9S).
87
ANNUAL RLPCR1 zc
18. PRUFITJ(LUSS) BEFURE TAX
ProfitJ{Loss] before tax is arrived at after cbarging :
Croup Company
2013 2012 2013 2012
RM RM RM RM

Auuitois' iemuneiation
- Auuit fees
KPNu
- cuiient yeai 11S,uuu 1uu,uuu Su,uuu Su,uuu
- piioi yeai 4,uuu - - -
0thei auuitois
- cuiient yeai 19,u7S 17,S7S - -
- piioi yeai 78u 16,28u - 7,Suu
- Non-auuit fees
KPNu 6,uuu 6,uuu - -
Local affiliates of KPNu 28,uuu 28,uuu 11,uuu 11,uuu
Bau uebts wiitten off 112,SS6 27,96S 912 469,664
Bepieciation of piopeity, plant anu
equipment (Note S) 188,24S SS6,261 41,768 27S,866
Bepieciation of investment
piopeities (Note 4) 2,9uu 2,9uu - -
Biiectois' iemuneiation :
- Fees
- Cuiient Biiectois 197,422 1u6,Suu 197,422 1u6,Suu
- Past Biiectoi 8,979 - 8,979 -
- Emoluments
- Cuiient Biiectois 8S4,24u 6S1,46u 8S4,24u 6S1,46u
Impaiiment loss on :
- tiaue anu othei ieceivables 2,69S,477 SSu,172 178,92S S69,247
- subsiuiaiies - - Su,912 -
Loss on uisposal of subsiuiaiies - 4 - -
Loss on uisposal of an associate - - 2u,799 -
Rental of machineiy - 1S,67S - S,786
Rental of piemises 6S4,SSS 616,uuu 6S4,SSS 616,uuu
Rental of motoi vehicles - - 1,SS4 -
Net loss on foieign exchange - S4S - -

and after crediting :
uain on uisposal of plant anu equipment 2,997 1u,796 - Su,796
Finance income fiom ueposits with
licenseu banks 186,2S1 189,424 S9,S72 66,42S
Rental of piemises - SS8 S24,17S SSS,7Su
Bau uebts iecoveieu 2Su,uuu 299,184 - -
Waivei of uebts 21S,21S - - -
The estimateu monetaiy value of Biiectoi's benefits-in-kinu of the uioup anu of the Company otheiwise than in
cash aie RN1S,8uu (2u12 : RN18,Suu) anu RN1S,8uu (2u12 : RN18,Suu) iespectively.
Incluueu in Biiectois' iemuneiation of the uioup anu of the Company aie RN148,7uu (2u12 : RN61,92u) anu
RN148,7uu (2u12 : RN61,92u) iespectively, iepiesenting contiibutions maue to Employees Pioviuent Funu.
88
YlC 8LREAL (,8 v)
19. PERSUNNEL EXPENSES
Croup Company
2013 2012 2013 2012
RM RM RM RM

Staff costs (excluuing Executive Biiectois) S,27S,7S4 4,Su9,797 1,2SS,6Su 1,S1S,64u
Incluueu in staff costs of the uioup anu of the Company aie amounts of RNSS6,218 (2u12 : RN41S,921) anu
RN128,SSu (2u12 : RN114,u6S) iespectively, iepiesenting contiibutions maue to Employees Pioviuent Funu.
20. KEY MANACEMENT PERSUNNEL CUMPENSATIUN
Croup Company
2013 2012 2013 2012
RM RM RM RM

Biiectois :
- Remuneiation 8S4,24u 6S1,46u 8S4,24u 6S1,46u
- 0thei shoit teim employee benefits
(incluuing estimateu monetaiy value
of benefits-in-kinu) 1S,8uu 18,Suu 1S,8uu 18,Suu
868,u4u 669,76u 868,u4u 669,76u
21. FINANCE CUSTS
Croup Company
2013 2012 2013 2012
RM RM RM RM

Teim loans (incluuing contiact boiiowings) 16S,744 S88,SS6 - -
Bank oveiuiafts S9,421 S2,944 - -
Tiust ieceipts anu bankeis' acceptances 89u,724 S72,41u - -
Finance lease liabilities 2u,877 1S,419 6,u87 11,2u8
0theis (12,6S7) - - -
1,1u4,1u9 1,u27,1u9 6,u87 11,2u8
Less : Amount capitaliseu in constiuction
contiacts (Note 1u.2) (882,68S) (S68,S9S) - -
221,426 4S8,S16 6,u87 11,2u8
89
ANNUAL RLPCR1 zc
22. TAX (INCUME)JEXPENSE
Recognised in profit or loss
Croup Company
2013 2012 2013 2012
RM RM RM RM

Cuiient tax expense
- cuiient yeai 21,27u - 8,76u -
- piioi yeais 4S,29u 62,SS8 4S,29u 61,1S1
66,S6u 62,SS8 S4,uSu 61,1S1
Befeiieu tax
Recognition of pieviously uniecogniseu
uefeiieu tax assets (2,778,uuu) - - -
(2,711,44u) 62,SS8 S4,uSu 61,1S1
Reconciliation of effective tax {income]Jexpense
Croup Company
2013 2012 2013 2012
RM RM RM RM

Piofit(Loss) foi the yeai 4,7u2,127 1,u47,9uS 284,u4u (1,SS4,764)
Total income tax (2,711,44u) 62,SS8 S4,uSu 61,1S1
Piofit(Loss) excluuing tax 1,99u,687 1,11u,44S SS8,u9u (1,49S,6SS)
Income tax calculateu using Nalaysian
tax iate of 2S% 497,672 277,611 84,S2S (S7S,4u8)
Non-ueuuctible expenses Su1,u9S 4uS,u82 124,66S Suu,uuS
Income not subject to tax (46,274) (11,u76) - -
0tilisation of pieviously uniecogniseu
uefeiieu tax assets (7Su,u89) (714,u1S) (199,292) -
Recognition of pieviously uniecogniseu
uefeiieu tax assets (2,778,uuu) - - -
Effect of uefeiieu tax assets not iecogniseu - - - S4,SS9
0theis (1,1S4) 44,S96 (1,1S4) 19,u46
(2,7S6,7Su) - 8,76u -
0nuei piovision in piioi yeais 4S,29u 62,SS8 4S,29u 61,1S1
Tax (income)expense (2,711,44u) 62,SS8 S4,uSu 61,1S1
9u
YlC 8LREAL (,8 v)
23. EARNINCS PER URDINARY SHARE
Basic earnings per ordinary sbare
The calculation of basic eainings pei oiuinaiy shaie foi the yeai enueu Su }une 2u1S was baseu on the piofit
attiibutable to the owneis of the Company of RN4,6u2,4u9 (2u12 : RN1,2Su,9S2) anu on the weighteu aveiage
numbei of oiuinaiy shaies outstanuing uuiing the yeai of 6u9,u69,997 (2u12 : 6u9,u69,997).
Diluted earnings per ordinary sbare
The fully uiluteu eainings pei oiuinaiy shaie is the same as the basic eainings pei oiuinaiy shaie as the effect of
anti-uiluteu potential oiuinaiy shaie is ignoieu in accoiuance with NFRS 1SS, Forninqs per Sbore.
24. RELATED PARTIES
24.1 IJentlty of reluteJ purtlex
Foi the puiposes of these financial statements, paities aie consiueieu to be ielateu to the uioup if the uioup
oi the Company has the ability, uiiectly oi inuiiectly, to contiol oi jointly contiol the paity oi exeicise
significant influence ovei the paity in making financial anu opeiating uecision, oi vice veisa, oi wheie the
uioup oi the Company anu the paity aie subject to common contiol. Relateu paities may be inuiviuuals oi
othei entities.
Relateu paities also incluue key management peisonnel uefineu as those peisons having authoiity anu
iesponsibility foi planning, uiiecting anu contiolling the activities of the uioup eithei uiiectly oi inuiiectly.
The key management peisonnel incluue all Biiectois of the uioup.
24.2 Slgnlflcunt trunxuctlonx wlth reluteJ purtlex other thun thoxe JlxcloxeJ elxewhere ln the flnunclul
xtutementx ure ux followx :
2013 2012
RM RM

Company
i) Tiansactions with subsiuiaiies
Nanagement fee ieceiveu S,9S1,989 2,491,1uS
Rental ieceiveu S24,17S SSS,7Su
ii) Tiansactions with key management peisonnel
Theie weie no tiansactions with key management peisonnel othei than the iemuneiation package paiu to
the Biiectois in accoiuance with the teims anu conuitions of theii appointment as uiscloseu in Note 2u.
The Biiectois of the Company aie of the opinion that the above tiansactions weie enteieu in the oiuinaiy couise
of business anu the teims of which have been establisheu on a negotiateu basis.
91
ANNUAL RLPCR1 zc
25. MATERIAL LITICATIUNS
Ke|urutereaan Letrik Sunray Sdn Bbd {"KLSSB"] vs YFC Engineering Sdn Bbd {"YFCE"] {Formerly known
as P.). Indab Sdn Bbd]
YFuE hau on 18 Septembei 2uu7 ieceiveu a Shah Alam Bigh Couit Wiit of Summons fiom KLSSB fileu thiough
theii solicitois Nessis. }asbeei, Nui & Lee, in connection with the subcontiact woiks foi the "0niveisiti Teknologi
Petionas Bevelopment, Package Su2 in Banuai Seii Iskanuai, Tionoh, Peiak Baiul Riuzuan Pioject". The
contiact has been teiminateu by YFuE uue to pooi peifoimance of KLSSB. KLSSB is uisputing the teimination
anu maue a claim of RN1,262,1uS incluuing allegeu uamages. Whilst, KLSSB is cuiiently unueigoing liquiuation,
howevei, hau obtaineu appioval fiom Insolvency Bepaitment to continue with the suit. YFuE hau also fileu foi
Secuiity Foi Cost against KLSSB on 1S August 2u12. Bowevei, the uecision foi Secuiity Foi Cost Application was
uismisseu anu the Couit pioceeueu with the full tiial on 4 anu S Naich 2u1S. The mattei is fixeu foi continueu
heaiing on S anu 4 Naich 2u14.
YFC Engineering Sdn Bbd {"YFCE"] {Formerly known as P.). Indab Sdn Bbd] vs Plaza Rakyat Sdn Bbd
{"PRSB"]
PRSB teiminateu the main contiact uue to funuing pioblem. YFuE is uisputing the valiuity of teimination as well
as countei-claiming foi outstanuing payment foi woiks peifoimeu of appioximately RNS,uuu,uuu. The Couit
alloweu a stay of pioceeuings on 2S Naich 2uu7 anu foi the case to be iefeiieu foi aibitiation. YFuE has yet to
initiate the aibitial pioceeuing.
2. CUNTINCENT LIABILITIES
As at Su }une 2u1S, the uioup anu the Company have contingent liabilities as follows :
Croup 30..2013 30..2012 1.7.2011
RM RM RM
Secured
Bankeis' guaiantees 12,S92,6uu 1,7S8,uuu 18S,Suu
Company
Unsecured
uianteu to subsiuiaiies
- given to tiaue supplieis 16,161,877 1,SSS,12S 1,114,87S
- given to financial institutions, limit up to RN142,646,uuu
(Su.6.2u12 : RN44,1Su,uuu; 1.7.2u11 : RN24,146,71S) 142,646,uuu 18,174,912 6,4uS,244
92
YlC 8LREAL (,8 v)
27. SUBSEQUENT EVENTS
Subsequent to the financial yeai enu :
a) 0n S1 }uly 2u1S, the shaieholueis have appioveu the inciease in the authoiiseu shaie capital of the Company
fiom RN1uu,uuu,uuu compiising 1,uuu,uuu,uuu oiuinaiy shaies of RNu.1u each to RNSuu,uuu,uuu
compiising S,uuu,uuu,uuu oiuinaiy shaies of RNu.1u each to facilitate the issuance of new shaies puisuant
to the pioposeu Employees' Shaie 0ption Scheme.
b) 0n S1 }uly 2u1S, the shaieholueis have appioveu the amenuments to the Nemoianuum anu Aiticles of
Association of the Company to facilitate the implementation of the pioposeu inciease in authoiiseu shaie
capital anu pioposeu Employees' Shaie 0ption Scheme.
c) 0n 1 August 2u1S, the Company has changeu its name fiom P}I Boluings Beihau to YFu Beihau whilst the
change of name foi the subsiuiaiies aie as uiscloseu in Note S.
u) 0n 7 August 2u1S, the Company offeieu options unuei Employees' Shaie 0ption Scheme to the Biiectois
anuoi employees of YFu Beihau (Foimeily known as P}I Boluings Beihau) anu its subsiuiaiies. The
exeicise piice of the options is offeieu at RNu.12S pei shaie, anu total numbei of option shaies offeieu is
6u,116,2uu. The vesting peiiou of the options offeieu is fiom 7 August 2u1S to 6 August 2u18.
e) YFu Tiolka Sun. Bhu. (Foimeily known as Kejuiuteiaan Tiolka Sun. Bhu.), a wholly-owneu subsiuiaiy of
the Company, hau on 12 August 2u1S accepteu a Lettei of Awaiu uateu 1 August 2u1S foi the constiuction
anu completion of the Pioposeu Commeicial anu 27-Stoiey Wateifiont Conuominium Bevelopment known
as }esselton Resiuence Wateifiont at Kota Kinabalu, Sabah at a contiact sum of RN2SS.9 million.
28. DISPUSAL UF SUBSIDIARIES
Tbe assets disposed of and liabilities relieved are as follows :
2013 2012
Note RM RM

Piopeity, plant anu equipment S - -
Investment piopeities 4 - -
Piepaiu lease payments - -
Inventoiies - -
Tiaue anu othei ieceivables - -
Cash anu cash equivalents - 4
Befeiieu tax liabilities - -
Tiaue anu othei payables - -
Boiiowings - -
Cuiient tax liabilities - -
Net assets - 4
Foieign cuiiency tianslation ieseive - -
Loss on uisposal of subsiuiaiies - (4)
Consiueiation ieceiveu, satisfieu in cash - -
Cash anu cash equivalents uisposeu of - (4)
Net cash outflow - (4)

9S
ANNUAL RLPCR1 zc
29. UPERATINC SECMENTS CRUUP
The uioup is piincipally confineu to constiuction of builuings, piovision of electiical anu mechanical engineeiing
seivices anu maintenance woiks. Segment infoimation has not been sepaiately piesenteu because inteinal
iepoiting uses the uioup's financial statements.
The uioup's opeiations aie opeiateu solely in Nalaysia. Accoiuingly, geogiaphical segmental infoimation has
not been piepaieu.
Ma|or customers
The following aie the majoi customeis with ievenue equal oi moie than 1u% of uioup's total ievenue :
2013 2012
RM RM

Customei A - 11,SSS,8SS
Customei B - 4u,SS9,7u1
Customei C S2,812,2S1 -
Customei B S9,u4u,481 1S,S1S,uS6
Customei E 26,99S,8S4 -
Customei F 19,SS8,4S6 -
30. FINANCIAL INSTRUMENTS
30.1 Categories of financial instruments
The table below pioviues an analysis of financial instiuments categoiiseu as follows:
(a) Loans anu ieceivables ("L&R");
(b) Available-foi-sale financial assets ("AFS"); anu
(c) 0thei financial liabilities measuieu at amoitiseu cost ("FL").
Carrying
amount L&R AFS
RM RM RM
30..2013
Financial assets
Croup
0thei investments 29 - 29
Tiaue anu othei ieceivables (excluuing piepayment
anu auvances given to supplieis) 9S,68u,974 9S,68u,974 -
Cash anu cash equivalents 6,7S1,647 6,7S1,647 -
1uu,4S2,6Su 1uu,4S2,621 29
Company
Tiaue anu othei ieceivables (excluuing piepayment) 18,281,SuS 18,281,SuS -
Cash anu cash equivalents 1,S9S,S11 1,S9S,S11 -
19,676,614 19,676,614 -
94
YlC 8LREAL (,8 v)
30. FINANCIAL INSTRUMENTS (CUNT'D)
30.1 Categories of financial instruments {cont'd]
Carrying
amount FL
RM RM
30..2013
Financial liabilities
Croup
Loans anu boiiowings 14,7u6,111 14,7u6,111
Tiaue anu othei payables (excluuing auvances given by customeis) 6S,412,488 6S,412,488
8u,118,S99 8u,118,S99
Company
Loans anu boiiowings 1u1,148 1u1,148
Tiaue anu othei payables 982,SSS 982,SSS
1,u8S,SuS 1,u8S,SuS
Carrying
amount L&R AFS
RM RM RM
30..2012
Financial assets
Croup
0thei investments 29 - 29
anu auvances given to supplieis) 77,8S9,212 77,8S9,212 -
Cash anu cash equivalents S,61S,478 S,61S,478 -
8S,474,719 8S,474,69u 29
Company
Tiaue anu othei ieceivables (excluuing piepayment) S2,4S6,S9u S2,4S6,S9u -
Cash anu cash equivalents 2uu,4u4 2uu,4u4 -
S2,6S6,994 S2,6S6,994 -
9S
ANNUAL RLPCR1 zc
Carrying
amount FL
RM RM
30..2012
Croup
Loans anu boiiowings 12,649,171 12,649,171
Tiaue anu othei payables (excluuing auvances given by customeis) 42,7SS,464 42,7SS,464
SS,S84,6SS SS,S84,6SS
Company
Loans anu boiiowings 1S1,4SS 1S1,4SS
Tiaue anu othei payables 2,269,726 2,269,726
2,4u1,1S9 2,4u1,1S9
Carrying
amount L&R AFS
RM RM RM
1.7.2011
Financial assets
Croup
0thei investments 1,416 - 1,416
anu auvances given to supplieis) S2,9S7,668 S2,9S7,668 -
Cash anu cash equivalents 9,S62,1u7 9,S62,1u7 -
62,S21,191 62,S19,77S 1,416
Company
Tiaue anu othei ieceivables (excluuing piepayment) S2,2S8,992 S2,2S8,992 -
Cash anu cash equivalents 8,884,S67 8,884,S67 -
41,14S,SS9 41,14S,SS9 -
96
YlC 8LREAL (,8 v)
Carrying
amount FL
RM RM
1.7.2011
Croup
Loans anu boiiowings 8,uSu,SSS 8,uSu,SSS
Tiaue anu othei payables (excluuing auvances given by customeis) S2,717,784 S2,717,784
4u,768,S19 4u,768,S19
Company
Loans anu boiiowings 2S1,619 2S1,619
Tiaue anu othei payables (excluuing auvances given by customeis) 2,19S,S1S 2,19S,S1S
2,42S,1S4 2,42S,1S4
30.2 Net gains and losses arising from financial instruments
Croup Company
2013 2012 2013 2012
RM RM RM RM

Loans anu ieceivables
- impaiiment loss on tiaue anu othei
ieceivables (2,69S,477) (SSu,172) (178,92S) (S69,247)
- bau uebts wiitten off (112,SS6) (27,96S) (912) (469,664)
- bau uebts iecoveieu 2Su,uuu 299,184 - -
- inteiest income 186,2S1 189,424 S9,S72 66,42S
0thei liabilities
- inteiest expense (1,1u4,1u9) (1,u27,1u9) (6,u87) (11,2u8)
(S,47S,891) (896,6S8) (146,SS2) (78S,696)

30.3 Financial risk management
The uioup has exposuie to the following iisks fiom its use of financial instiuments:
- Cieuit iisk
- Liquiuity iisk
- Naiket iisk
97
ANNUAL RLPCR1 zc
30.4 Credit risk
Cieuit iisk is the iisk of a financial loss to the uioup if a customei oi counteipaity to a financial instiument
fails to meet its contiactual obligations. The uioup's exposuie to cieuit iisk aiises piincipally fiom its
ieceivables fiom customeis. The Company's exposuie to cieuit iisk aiises piincipally fiom loans anu
auvances to subsiuiaiies anu financial guaiantees given to tiaue supplieis anu banks foi cieuit facilities
gianteu to subsiuiaiies.
Receivables
Rlxk munugement objectlvex, pollclex unJ procexxex for munuglng the rlxk
Nanagement has a cieuit policy in place anu the exposuie to cieuit iisk is monitoieu on an ongoing basis.
Noimally, cieuit evaluations aie peifoimeu on customeis iequiiing cieuit ovei a ceitain amount.
Fxpoxure to creJlt rlxk, creJlt quullty unJ colluterul
As at the enu of the iepoiting peiiou, the maximum exposuie to cieuit iisk aiising fiom ieceivables is
iepiesenteu by the caiiying amounts in the statement of financial position.
Nanagement has taken ieasonable steps to ensuie that ieceivables that aie neithei past uue noi impaiieu
aie measuieu at theii iealisable values. The uioup uses ageing analysis to monitoi the cieuit quality of the
ieceivables.
The exposuie of cieuit iisk foi ieceivables as at the enu of the iepoiting peiiou was piimaiily confineu in
Nalaysia.
Impulrment loxxex
The ageing of tiaue ieceivables anu ietention sum as at the enu of the iepoiting peiiou was :
Individual
Cross impairment Net
RM RM RM
Croup
30..2013
Not past uue 14,S9S,211 - 14,S9S,211
Past uue 1 - Su uays 1,S1S,266 - 1,S1S,266
Past uue S1 - 6u uays S76,44S - S76,44S
Past uue 61 - 9u uays S7S,S17 - S7S,S17
Past uue moie than 9u uays 17,28S,462 (6,S97,u86) 1u,888,S76
S4,14S,699 (6,S97,u86) 27,746,61S
30..2012
Not past uue 1u,S97,9Su - 1u,S97,9Su
Past uue 1 - Su uays - - -
Past uue S1 - 6u uays S,296,27u - S,296,27u
Past uue 61 - 9u uays 7u9,787 - 7u9,787
Past uue moie than 9u uays 18,7S7,142 (7,842,716) 1u,914,426
SS,S61,129 (7,842,716) 2S,S18,41S
98
YlC 8LREAL (,8 v)
30.4 Credit risk {cont'd]
Receivables {cont'd]
Impulrment loxxex (contJ)
Individual
Cross impairment Net
RM RM RM
Croup
1.7.2011
Not past uue 6,S6S,864 - 6,S6S,864
Past uue 1 - Su uays 2,8S2,S67 - 2,8S2,S67
Past uue S1 - 6u uays 2,Suu,uuu - 2,Suu,uuu
Past uue 61 - 9u uays 1,SS2,1u7 - 1,SS2,1u7
Past uue moie than 9u uays 16,81S,S76 (8,uSS,1SS) 8,7S8,22S
Su,u61,914 (8,uSS,1SS) 22,uu6,761
The movements in the allowance foi impaiiment losses of tiaue ieceivables uuiing the financial yeai weie:
Croup
2013 2012
RM RM

At 1 }uly 7,842,716 8,uSS,1SS
Impaiiment loss iecogniseu 2,S14,SS2 24,u88
Impaiiment loss wiitten off (S,96u,182) (2S6,S2S)
At Su }une 6,S97,u86 7,842,716

The allowance account in iespect of tiaue ieceivables is useu to iecoiu impaiiment losses. 0nless the
uioup is satisfieu that iecoveiy of the amount is possible, the amount consiueieu iiiecoveiable is wiitten
off against the ieceivable uiiectly.
Utber financial assets
0thei financial assets aie ielateu to ceitain ieceivables assigneu fiom a foimei subsiuiaiy. The maximum
exposuie to cieuit iisk is iepiesenteu by the caiiying amounts in the statement of financial position. The
uioup is satisfieu that the amount is iecoveiable.
99
ANNUAL RLPCR1 zc
30.4 Credit risk {cont'd]
Financial guarantees
The Company pioviues unsecuieu financial guaiantees to banks in iespect of banking facilities anu suppliei
foi cieuit teim gianteu to ceitain subsiuiaiies. The Company monitois on an ongoing basis the iesults of
the subsiuiaiies anu iepayments maue by the subsiuiaiies.
As at the iepoiting peiiou, the maximum exposuie to cieuit iisk aiising fiom guaiantees given to banks
anu supplieis of subsiuiaiies foi its cieuit facilities aie uiscloseu in Note 26.
As at the enu of the iepoiting peiiou, theie was no inuication that any subsiuiaiy woulu uefault on
iepayment.
The financial guaiantees have not been iecogniseu since the faii value on initial iecognition was not
mateiial.
Inter company balances
The Company pioviues unsecuieu auvances to subsiuiaiies. The Company monitois the iesults of the
subsiuiaiies iegulaily.
As at the enu of the iepoiting peiiou, the maximum exposuie to cieuit iisk is iepiesenteu by theii caiiying
amounts in the statement of financial position.
Auvances aie only pioviueu to subsiuiaiies which aie wholly owneu by the Company.
Impulrment loxxex
The Company uoes not specifically monitoi the ageing of the auvances to the subsiuiaiies. Neveitheless,
these auvances aie iepayable on uemanu.
30.5 Liquidity risk
Liquiuity iisk is the iisk that the uioup will not be able to meet its financial obligations as they fall uue. The
uioup's exposuie to liquiuity iisk aiises piincipally fiom its vaiious payables, loans anu boiiowings.
The uioup maintains a level of cash anu cash equivalents anu bank facilities ueemeu auequate by the
management to ensuie, as fai as possible, that it will have sufficient liquiuity to meet its liabilities when
they fall uue.
1uu
YlC 8LREAL (,8 v)
30.5 Liquidity risk {cont'd]
Muturlty unulyxlx
The table below summaiises the matuiity piofile of the uioup's anu the Company's financial liabilities as at
the enu of the iepoiting peiiou baseu on unuiscounteu contiactual payments:
Carrying Contractual Contractual Under 1 1 - 2 2 - 5 More tban
amount interest rate casb flows year years years 5 years
RM 3 RM RM RM RM RM

30..2013
Croup
Non-Jerivotive
jinonciol liobilities

Secuieu teim loans S17,4S2 8.4u - 8.6u S24,S74 S24,S74 - - -
Finance lease
liabilities S69,786 2.47 - 2.7S 4uu,782 119,472 119,472 161,8S8 -
Tiust ieceipts
anu bankeis'
acceptances 1S,818,87S 4.4u - 6.2u 1S,818,87S 1S,818,87S - - -
Tiaue anu othei
payables 6S,412,488 - 6S,412,488 6S,412,488 - - -

8u,118,S99 8u,1S6,717 79,87S,4u7 119,472 161,8S8 -

Company
Non-Jerivotive

Finance lease liabilities 1u1,148 2.7S 1u9,u96 S6,S72 S6,S72 S6,SS2 -
Tiaue anu othei
payables 982,SSS - 982,SSS 982,SSS - - -

1,u8S,SuS 1,u91,4S1 1,u18,727 S6,S72 S6,SS2 -

30..2012
Croup
Non-Jerivotive

Secuieu teim loans
anu contiact
boiiowings S,1S4,79u 8.4u - 8.6u S,S1S,S77 2,797,1uu S16,477 - -
Finance lease
liabilities 468,S81 2.47 - 2.7S S2u,2S4 119,472 119,472 281,S1u -
Tiust ieceipts
anu bankeis'
acceptances 9,u46,uuu 4.4u - 6.2u 9,u46,uuu 9,u46,uuu - - -
Tiaue anu othei
payables 42,7SS,464 - 42,7SS,464 42,7SS,464 - - -

SS,S84,6SS SS,61S,29S S4,698,uS6 6SS,949 281,S1u -

Company
Non-Jerivotive
Finance lease
liabilities 1S1,4SS 2.7S 14S,468 S6,S72 S6,S72 72,724 -
Tiaue anu othei
payables 2,269,726 - 2,269,726 2,269,726 - - -

2,4u1,1S9 2,41S,194 2,Su6,u98 S6,S72 72,724 -

1u1
ANNUAL RLPCR1 zc
30.5 Liquidity risk {cont'd]
Muturlty unulyxlx (contJ)
Carrying Contractual Contractual Under 1 1 - 2 2 - 5 More tban
amount interest rate casb flows year years years 5 years
RM 3 RM RM RM RM RM

1.7.2011
Croup
Non-Jerivotive
Secuieu teim loans
anu contiact
boiiowings S,616,4u8 8.6u - 8.7u 6,248,999 2,71S,S12 1,8uu,uuu 1,7SS,487 -
Finance lease
liabilities 2S1,619 S.8u 262,487 S8,896 S8,896 144,69S -
Tiust ieceipts
anu bankeis'
acceptances 1,41S,672 7.2S & 7.8S 1,41S,672 1,41S,672 - - -
Bank oveiuiafts 786,8S6 7.2S & 7.8S 786,8S6 786,8S6 - - -
Tiaue anu othei
payables S2,717,784 - S2,717,784 S2,717,784 - - -

4u,768,S19 41,4S1,778 S7,692,7uu 1,8S8,896 1,88u,182 -
Company
Non-Jerivotive

Finance lease
liabilities 2S1,619 S.8u 262,487 S8,896 S8,896 144,69S -
Tiaue anu othei
payables 2,19S,S1S - 2,19S,S1S 2,19S,S1S - - -

2,42S,1S4 2,4S6,uu2 2,2S2,411 S8,896 144,69S -
30. Market risk
Naiket iisk is the iisk that changes in maiket piices, such as inteiest iates anu othei piices will affect
the uioup's financial position oi cash flows.
30..1 Interest rate risk
The uioup's fixeu iate boiiowings anu shoit teim ueposits with licenseu banks aie exposeu to a iisk
of change in theii faii value uue to changes in inteiest iates. The uioup's vaiiable iate boiiowings aie
exposeu to a iisk of change in cash flows uue to changes in inteiest iates. Shoit teim ieceivables anu
payables aie not significantly exposeu to inteiest iate iisk.
Cash flow inteiest iate iisk is the iisk that the futuie cash flows of a financial instiument will fluctuate
because of changes in maiket inteiest iates. Faii value inteiest iate iisk is the iisks that the value of
a financial instiument will fluctuate uue to changes in maiket inteiest iates. The uioup's income anu
opeiating cash flows aie substantially inuepenuent of changes in maiket inteiest iates.
1u2
YlC 8LREAL (,8 v)
30..1 Interest rate risk {cont'd]
Fxpoxure to lnterext rute rlxk
The inteiest iate piofile of the uioup's anu the Company's significant inteiest-beaiinginteiest-eaining
financial instiuments, baseu on caiiying amounts as at the enu of the iepoiting peiiou was:
Croup
30..2013 30..2012 1.7.2011
RM RM RM
Fixed rate instruments
Financial assets S,248,189 4,111,6u4 8,8S4,77S
Financial liabilities (14,188,6S9) (9,S14,S81) (1,647,291)
(8,94u,47u) (S,4u2,777) 7,2u7,484
Floating rate instruments
Financial liabilities (S17,4S2) (S,1S4,79u) (6,4uS,244)
Company
30..2013 30..2012 1.7.2011
RM RM RM
Fixed rate instruments
Financial assets 1,u1u,SS6 - 8,77S,S41
Financial liabilities (1u1,148) (1S1,4SS) (2S1,619)
9u9,2u8 (1S1,4SS) 8,S4S,922
Floating rate instruments
Financial liabilities - - -
Interext rute rlxk xenxltlvlty unulyxlx
{o) Ioir volue sensitivity onolysis for jixeJ rote instruments
The uioup uoes not account foi any fixeu iate financial assets anu liabilities at faii value thiough
piofit oi loss, anu the uioup uoes not uesignate ueiivatives as heuging instiuments unuei a faii
value heuge accounting mouel. Theiefoie, a change in inteiest iates at the enu of the iepoiting
peiiou woulu not affect piofit oi loss.
{b) Cosb jlow sensitivity onolysis for vorioble rote instruments
A change of Su basis points (bp) in inteiest iates at the enu of the iepoiting peiiou woulu have
incieaseu(uecieaseu) post-tax piofit oi loss by RN1,94u (2u12 : RN11,2Su). This analysis
assumes that all othei vaiiables, in paiticulai foieign cuiiency iates, iemaineu constant.
1uS
ANNUAL RLPCR1 zc
30..2 Utber price risk
Equity piice iisk aiises fiom the uioup's investments in equity secuiities.
The uioup's anu the Company's exposuie to equity piice iisk is not mateiial. Bence sensitivity analysis
is not uiscloseu.
30.7 Fair value of financial instruments
The caiiying amounts of cash anu cash equivalents, shoit teim ieceivables anu payables anu shoit
teim boiiowings appioximate faii values uue to the ielatively shoit teim natuie of these financial
instiuments.
The Biiectois believe that theie is no significant uiffeience between the faii value anu the caiiying
amount of the bank teim loans anu finance lease liabilities.
The faii value of the quoteu investment is uiscloseu in Note 7.
The uiffeient levels of faii value hieiaichy foi financial instiuments caiiieu at faii value aie not mateiial,
hence the analysis is not uiscloseu.
31. CAPITAL MANACEMENT
The uioup's objectives when managing capital is to maintain a stiong capital base anu safeguaiu the uioup's
ability to continue as a going concein, so as to maintain investoi, cieuitoi anu maiket confiuence anu to sustain
futuie uevelopment of the business. The Biiectois monitoi anu aie ueteimineu to maintain an optimal uebt-to-
equity iatio that complies with uebt covenants anu iegulatoiy iequiiements.
Theie was no change in the uioup' appioach to capital management uuiing the financial yeai.
32. CAPITAL CUMMITMENTS
2013 2012
RM RM

Croup
Property, plant and equipment
- Contiacteu but not pioviueu foi 9,61S,uuu -
1u4
YlC 8LREAL (,8 v)
33. EXPLANATIUN UF TRANSITIUN TU MFRSS
As stateu in note 1(a), these aie the fiist financial statements of the uioup anu of the Company piepaieu in
accoiuance with NFRSs.
The accounting policies set out in Note 2 have been applieu in piepaiing the financial statements of the uioup
anu of the Company foi the financial yeai enueu Su }une 2u1S, the compaiative infoimation piesenteu in these
financial statements foi the financial yeai enueu Su }une 2u12 anu in the piepaiation of the opening NFRS
statements of financial position at 1 }uly 2u11 (the uioup's uate of tiansition to NFRSs).
The tiansition to NFRSs uoes not have any financial impacts to the financial statements of the uioup anu of the
Company.
1uS
ANNUAL RLPCR1 zc
34. SUPPLEMENTARY INFURMATIUN UN THE BREAKDUWN UF REALISED AND UNREALISED PRUFITS UR
LUSSES
The bieakuown of the accumulateu losses of the uioup anu of the Company as at Su }une, into iealiseu anu
uniealiseu piofits, puisuant to paiagiaphs 2.u6 anu 2.2S of Buisa Nalaysia Nain Naiket Listing Requiiements,
aie as follows :
Croup Company
2013 2012 2013 2012
RM RM RM RM

Total accumulateu losses of the Company
anu its subsiuiaiies
- iealiseu 67,SS6,1Su 69,88u,726 7,S97,Suu 7,681,S4u
- uniealiseu (2,778,uuu) - - -
64,778,1Su 69,88u,726 7,S97,Suu 7,681,S4u
Total shaie of accumulateu losses
fiom associates
- iealiseu 4S4,44u 4u1,9S2 - -
6S,212,S7u 7u,282,6S8 7,S97,Suu 7,681,S4u
Less : Consoliuation aujustments (4u,928,726) (41,S96,4uS) - -
Total accumulateu losses 24,28S,844 28,886,2SS 7,S97,Suu 7,681,S4u
The ueteimination of iealiseu anu uniealiseu piofits oi losses is baseu on the uuiuance of Special Nattei No.1,
Beteimination of Realiseu anu 0niealiseu Piofits oi Losses in the Context of Bisclosuies Puisuant to Buisa
Nalaysia Secuiities Beihau Listing Requiiements, issueu by the Nalaysian Institute of Accountants on 2u
Becembei 2u1u.
1u6
YlC 8LREAL (,8 v)
S1A1LMLN1 8Y LlRLC1CRS
PURSUAN1 1C SLC1lCN 6() Cl 1EL CCMPANlLS AC1, 6
S1A1U1CRY LLCLARA1lCN
PURSUAN1 1C SLC1lCN 6(6) Cl 1EL CCMPANlLS AC1, 6
In the opinion of the Biiectois, the financial statements set out on pages 44 to 1u4 aie uiawn up in accoiuance with
Nalaysian Financial Repoiting Stanuaius, Inteinational Financial Repoiting Stanuaius anu the Companies Act, 196S
in Nalaysia so as to give a tiue anu faii view of the financial position of the uioup anu of the Company as of Su }une
2u1S anu of theii financial peifoimance anu cash flows foi the financial yeai then enueu.
In the opinion of the Biiectois, the infoimation set out in Note S4 on page 1uS to the financial statements has been
compileu in accoiuance with the uuiuance on Special Nattei No.1, Beteimination of Realiseu anu 0niealiseu Piofits oi
Losses in the Context of Bisclosuies Puisuant to Buisa Nalaysia Secuiities Beihau Listing Requiiements, issueu by the
Nalaysian Institute of Accountants, anu piesenteu baseu on the foimat piesciibeu by Buisa Nalaysia Secuiities Beihau.
Signeu on behalf of the Boaiu of Biiectois in accoiuance with a iesolution of the Biiectois :
..................
Lim Cbong Ling
................
Ceb Yean Cbang
Shah Alam,
I, Lim Cbong Ling, the Biiectoi piimaiily iesponsible foi the financial management of YFu Beihau (Foimeily known
as P}I Boluings Beihau), uo solemnly anu sinceiely ueclaie that the financial statements set out on pages 44 to 1uS
aie, to the best of my knowleuge anu belief, coiiect anu I make this solemn ueclaiation conscientiously believing the
same to be tiue, anu by viitue of the piovisions of the Statutoiy Beclaiations Act, 196u.
Subsciibeu anu solemnly ueclaieu by the abovenameu at Petaling }aya in Selangoi Baiul Ehsan on 29 0ctobei 2u1S.
...............
Lim Cbong Ling
Befoie me :
N. Nauhavan Naii
(No. B u64)
Commissionei foi 0aths
Petaling }aya, Selangoi
1u7
ANNUAL RLPCR1 zc
lNLLPLNLLN1 AULl1CRS' RLPCR1
1C 1EL MLM8LRS Cl YlC 8LREAL (lCRMLRLY lNCvN AS P'l ECLLlNCS 8LREAL)
(CCMPANY NC. ,8 v)
(lNCCRPCRA1LL lN MALAYSlA)
REPURT UN THE FINANCIAL STATEMENTS
We have auuiteu the financial statements of YFu Beihau (Foimeily known as P}I Boluings Beihau), which compiise
the statements of financial position as at Su }une 2u1S of the uioup anu of the Company, anu the statements of piofit
oi loss anu othei compiehensive income, changes in equity anu cash flows of the uioup anu of the Company foi the
yeai then enueu, anu a summaiy of significant accounting policies anu othei explanatoiy infoimation, as set out on
pages 44 to 1u4.
Birectors Responsibility for tbe Iinonciol Stotements
The Biiectois of the Company aie iesponsible foi the piepaiation of financial statements so as to give a tiue anu faii
view in accoiuance with Nalaysian Financial Repoiting Stanuaius, Inteinational Financial Repoiting Stanuaius anu
the iequiiements of the Companies Act, 196S in Nalaysia. The Biiectois aie also iesponsible foi such inteinal contiol
as the Biiectois ueteimine is necessaiy to enable the piepaiation of financial statements that aie fiee fiom mateiial
misstatement, whethei uue to fiauu oi eiioi.
AuJitors Responsibility
0ui iesponsibility is to expiess an opinion on these financial statements baseu on oui auuit. We conuucteu oui auuit
in accoiuance with appioveu stanuaius on auuiting in Nalaysia. Those stanuaius iequiie that we comply with ethical
iequiiements anu plan anu peifoim the auuit to obtain ieasonable assuiance about whethei the financial statements
aie fiee fiom mateiial misstatement.
An auuit involves peifoiming pioceuuies to obtain auuit eviuence about the amounts anu uisclosuies in the financial
statements. The pioceuuies selecteu uepenu on oui juugement, incluuing the assessment of iisks of mateiial
misstatement of the financial statements, whethei uue to fiauu oi eiioi. In making those iisk assessments, we
consiuei inteinal contiol ielevant to the entity's piepaiation of financial statements that give a tiue anu faii view in
oiuei to uesign auuit pioceuuies that aie appiopiiate in the ciicumstances, but not foi the puipose of expiessing an
opinion on the effectiveness of the entity's inteinal contiol. An auuit also incluues evaluating the appiopiiateness of
accounting policies useu anu the ieasonableness of accounting estimates maue by the Biiectois, as well as evaluating
the oveiall piesentation of the financial statements.
We believe that the auuit eviuence we have obtaineu is sufficient anu appiopiiate to pioviue a basis foi oui auuit
opinion.
0pinion
In oui opinion, the financial statements give a tiue anu faii view of the financial position of the uioup anu of the
Company as of Su }une 2u1S anu of theii financial peifoimance anu cash flows foi the yeai then enueu in accoiuance
with Nalaysian Financial Repoiting Stanuaius, Inteinational Financial Repoiting Stanuaius anu the iequiiements of
the Companies Act, 196S in Nalaysia.
REPURT UN UTHER LECAL AND RECULATURY REQUIREMENTS
In accoiuance with the iequiiements of the Companies Act, 196S in Nalaysia, we also iepoit the following :
a) In oui opinion, the accounting anu othei iecoius anu the iegisteis iequiieu by the Act to be kept by the Company
anu its subsiuiaiies of which we have acteu as auuitois have been piopeily kept in accoiuance with the piovisions
of the Act.
b) We have consiueieu the accounts anu the auuitois' iepoits of all the subsiuiaiies of which we have not acteu as
auuitois, which aie inuicateu in Note S to the financial statements.
1u8
YlC 8LREAL (,8 v)
c) We aie satisfieu that the accounts of the subsiuiaiies that have been consoliuateu with the Company's financial
statements aie in foim anu content appiopiiate anu piopei foi the puiposes of the piepaiation of the financial
statements of the uioup anu we have ieceiveu satisfactoiy infoimation anu explanations iequiieu by us foi
those puiposes.
u) The auuit iepoits on the accounts of the subsiuiaiies uiu not contain any qualification oi any auveise comment
maue unuei Section 174(S) of the Act.
UTHER REPURTINC RESPUNSIBILITIES
0ui auuit was maue foi the puipose of foiming an opinion on the financial statements taken as a whole. The infoimation
set out in Note S4 on page 1uS to the financial statements has been compileu by the Company as iequiieu by the Buisa
Nalaysia Secuiities Beihau Listing Requiiements anu is not iequiieu by the Nalaysian Financial Repoiting Stanuaius
oi Inteinational Financial Repoiting Stanuaius. We have extenueu oui auuit pioceuuies to iepoit on the piocess of
compilation of such infoimation. In oui opinion, the infoimation has been piopeily compileu, in all mateiial iespects,
in accoiuance with the uuiuance on Special Nattei No.1, Beteimination of Realiseu anu 0niealiseu Piofits oi Losses in
the Context of Bisclosuies Puisuant to Buisa Nalaysia Secuiities Beihau Listing Requiiements, issueu by the Nalaysian
Institute of Accountants anu piesenteu baseu on the foimat piesciibeu by Buisa Nalaysia Secuiities Beihau.
UTHER MATTERS
As stateu in Note 1(a) to the financial statements, YFu Beihau (Foimeily known as P}I Boluings Beihau) auopteu
Nalaysian Financial Repoiting Stanuaius ("NFRS") anu Inteinational Financial Repoiting Stanuaius ("IFRS") on 1
}uly 2u12 with a tiansition uate of 1 }uly 2u11. These stanuaius weie applieu ietiospectively by the Biiectois to the
compaiative infoimation in these financial statements, incluuing the statements of financial position as at Su }une
2u12 anu 1 }uly 2u11, anu the statements of piofit oi loss anu othei compiehensive income, changes in equity anu
cash flows foi the yeai enueu Su }une 2u12 anu ielateu uisclosuies. We weie not engageu to iepoit on the compaiative
infoimation that is piepaieu in accoiuance with NFRS anu IFRS, anu hence it is unauuiteu. 0ui iesponsibilities as
pait of oui auuit of the financial statements of the uioup anu of the Company foi the yeai enueu Su }une 2u1S have,
in these ciicumstances, incluueu obtaining sufficient appiopiiate auuit eviuence that the opening balances as at 1
}uly 2u12 uo not contain misstatements that mateiially affect the financial position as of Su }une 2u1S anu financial
peifoimance anu cash flows foi the yeai then enueu.
This iepoit is maue solely to the membeis of the Company, as a bouy, in accoiuance with Section 174 of the Companies
Act, 196S in Nalaysia anu foi no othei puipose. We uo not assume iesponsibility to any othei peison foi the content
of this iepoit.
KPMC
AF u7S8
Chaiteieu Accountants
Uoi Kok Seng
24S2uS1S (})
Chaiteieu Accountant
Penang
lNLLPLNLLN1 AULl1CRS' RLPCR1
1C 1EL MLM8LRS Cl P'l ECLLlNCS 8LREAL
1u9
ANNUAL RLPCR1 zc
LlS1 Cl PRCPLR1lLS
Net Book
Approx. Value
Age of as at
Description J Buildings 30..2013 Date of
Location Address Title Details Remarks Land Area Built Up Tenure Expiring {Years] RM '000 Acquisition
YFC ENCINEERINC
SDN BHD
Peiak Plot 41S, Nukim 0lu PN Su7S2S, Banglo Lot 1,S9S - Leaseholu u4u72u9S u 2S8 2442uu8
Beinam Timui, Baeiah Lot 11246, (vacant) sq m
Batang Pauang , Peiak. Nukim Bulu
Beinam Timui,
Baeiah Batang
Pauang, Peiak
*UPRAH SETIA SDN BHD

Selangoi Lots PT S8u41 to B.S. (B) 22449 to Lanu 147,897 - Fieeholu - u 4,uuu 2861996
PT S8uSS, Nukim 2246S, Nukim sq ft
Bengkil, Sepang, Bengkil, Sepang,
Selangoi Baiul Ehsan Selangoi Baiul
Ehsan.
* The Bisposal of 0piah Setia Sun Bhu on Su 0ctobei 2u1S at a total cash consiueiation of RN 4.8 million involving the uisposal of its lanu is expecteu to be
completeu on oi befoie Su }anuaiy 2u14.
11u
YlC 8LREAL (,8 v)
ANALYSlS Cl SEARLECLLlNCS
Authoiiseu Shaie Capital : RNSuu,uuu,uuu.uu (S,uuu,uuu,uuu 0iuinaiy Shaies of RNu.1u each)

Issueu anu fully paiu-up : RN6u,9u6,999.7u (6u9,u69,997 0iuinaiy Shaies of RNu.1u each)

Class of Shaies : 0iuinaiy Shaies of RNu.1u each

voting Rights : 0ne (1) vote pei shaieholuei on a show of hanus
0ne (1) vote pei shaie on a poll
ANALYSIS BY SIZE UF SHAREHULDINCS AS AT 30 SEPTEMBER 2013
No. of No. of
Size of Holdings Sbarebolders 3 Sbares Held 3

1 - 99 4u8 9.9S 17,6u7 u.uu
1uu - 1,uuu 147 S.S8 89,S2u u.u1
1,uu1 - 1u,uuu 1,u1u 24.S9 6,886,29S 1.1S
1u,uu1 - 1uu,uuu 1,889 4S.98 82,SSS,Su9 1S.S2
1uu,uu1 - Su,4SS,498(*) 6SS 1S.9u 461,uS8,S49 7S.7u
Su,4SS,499 anu above(**) 1 u.u2 S8,684,717 9.64
Total 4,108 100.00 09,09,997 100.00
Remaik : * Less than S% of the issueu holuings
** S% anu above of the issueu holuings
LIST UF TUP 0 SHAREHULDERS AS AT 30 SEPTEMBER 2013
No. of
No. Name Sbares 3
1. CINSEC Nominees (Tempatan) Sun Bhu S8,684,717 9.64
CINB foi ueneial Technology Sun Bhu (PB)
2. }F Apex Nominees (Tempatan) Sun Bhu 19,Suu,uuu S.2u
Pleugeu Secuiities Account Foi Thoo Soon Buat (Naigin)
S. EB Nominees (Tempatan) Senuiiian Beihau 18,S62,uuu S.u1
Pleugeu Secuiities Account foi Lim Chong Ling (SFC)
4. Reson Sun Bhu 1S,S16,9uu 2.SS
S. 0ng Yeng Tian 0ng Weng Tian 14,77u,1Su 2.4S
6. RBB Nominees (Asing) Sun Bhu 1S,49S,6uu 2.22
Exempt An (BP) foi RBB 0SK Secuiities Bong Kong Limiteu AC Clients (Retail)
7. ueh Yean Chang 12,uu6,9uu 1.97
8. Lim Choong Yik 1u,uuu,uuu 1.64
9. 0oi Poay Lum 8,4uu,uuu 1.S8
1u. Rezal Zain Bin Abuul Rashiu 8,116,Suu 1.SS
11. 0ng Siok Wan 8,uuu,1uu 1.S1
12. Apex Teim Sun Bhu 7,686,uuu 1.26
1S. Bu Baishan 6,94u,7uu 1.14
14. Leasing Coipoiation Sun Bhu S,88u,uuu u.97
1S. BLIB Nominees (Asing) Sun Bhu S,462,uuu u.9u
Pleugeu Secuiities Account Foi Leow Choong San
111
ANNUAL RLPCR1 zc
LIST UF TUP 0 SHAREHULDERS AS AT 30 SEPTEMBER 2013 (CUNT'D)
No. of
No. Name Sbares 3
16. Citigioup Nominees (Tempatan) Sun Bhu S,u6S,uuu u.8S
Pleugeu Secuiities Account Foi Thoo Soon Buat (47S9S1)
17. ueh Yean Chang S,u47,7uu u.8S
18. Bo Kiong Chan 4,781,6uu u.79
19. EB Nominees (Tempatan) Senuiiian Beihau 4,6SS,6uu u.76
Pleugeu Secuiities Account Foi ueh Yean Chang
2u. Thoo Soon Buat 4,1uu,uuu u.67
21. Centie uioup Sun Bhu S,926,6uu u.64
22. CINSEC Nominees (Tempatan) Sun Bhu S,7uu,uuu u.61
Exempt An Foi CINB Secuiities (Singapoie) Pte Ltu (Retail Clients)
2S. Cheow Bock Sim S,Suu,uuu u.S7
24. Lee Chee Seng S,4uu,uuu u.S6
2S. Piociaft Sun Bhu S,Su8,uSu u.S4
26. Public Nominees (Tempatan) Sun Bhu S,Suu,uuu u.S4
Pleugeu Secuiities Account Foi Yap Kim Loong (E-TNN)
27. Suiplus Euio Sun Bhu S,146,2uu uS2
28. 0ng Seh Yew S,14S,7uu u.S2
29. Lee Chee Ning S,uuu,uuu u.49
Su. BLIB Nominees (Tempatan) Sun Bhu 2,9uu,uuu u.48
Pleugeu Secuiities Account foi Teh Ah Buat
S1. Ting Keng Fui 2,672,6uu u.44
S2. Intei-Pacific Equity Nominees (Tempatan) Sun Bhu 2,Suu,uuu u.41
Pleugeu Secuiities Account Foi Cheah Tuck Bing (ACuu48)
SS. Abuul Rashiu Bin Ahmau 2,449,99S u.4u
S4. Naybank Nominees (Tempatan) Sun Bhu 2,4u4,uuu u.S9
Pleugeu Secuiities Account Foi Lee Bup Teong
SS. Citigioup Nominees (Tempatan) Sun Bhu 2,S9S,1uu u.S9
Pleugeu Secuiities Account Foi Yong Ah Buat (47u4S2)
S6. Kenanga Nominees (Tempatan) Sun Bhu 2,S6u,uuu u.S9
Amaia Investment Nanagement Sun Bhu Foi Lim Chong Ling
S7. 0ng Seh Choon 2,SS9,8uu u.S9
S8. Benvei Coipoiation Sun Bhu 2,SS9,uuu u.S9
S9. The Cheng Eng 2,S1S,9uu u.S8
4u. Bo Kiong Chan 2,22u,uuu u.S6
41. Kenanga Nominees (Tempatan) Sun Bhu 2,2uu,297 u.S6
Pleugeu Secuiities Account Foi Teo Cheng Choo (uu7)
42. Basil uembiia Sun Bhu 2,2uu,uuu u.S6
4S. Kuan Yew Tang 2,1uu,uuu u.S4
44. Choi Chee Beung 2,uSS,uuu u.SS
4S. Tan Sock Peng 2,uuu,uuu u.SS
46. Thoo Soon Buat 1,96u,uuu u.S2
47. Naybank Nominees (Tempatan) Sun Bhu 1,8uu,uuu u.Su
Pleugeu Secuiities Account Foi Foong Poh Nei (REN 6u9-Naigin)
48. Lim Chong Ling 1,744,9uu u.29
49. }F Apex Nominees (Tempatan) Sun Bhu 1,S92,Suu u.26
AISB Foi Wong Thiam Fook (STA S)
Su. Fong Loong Cheong 1,S9u,uuu u.26
112
YlC 8LREAL (,8 v)
LIST UF TUP 0 SHAREHULDERS AS AT 30 SEPTEMBER 2013 (CUNT'D)
No. of
No. Name Sbares 3
S1. Cheah Tuck Bing 1,S8S,4uu u.26
S2. 0ng Chiew Lee 1,S74,uuu u.26
SS. Nooi Keng Keong 1,SS9,Suu u.26
S4. Chew Leng Soon 1,Suu,uuu u.2S
SS. Quek Sei Bwa 1,Suu,uuu u.2S
S6. Tan Tong Pian 1,466,uuu u.24
S7. Low Sook Beng 1,42S,uuu u.2S
S8. Lai Lay Bua 1,41u,uuu u.2S
S9. Lim Ee Seng 1,S8u,uuu u.2S
6u. Loh Lai Kuin 1,S7S,uuu u.2S
DIRECTURS' SHAREHULDINCS AS PER THE RECISTER UF DIRECTURS' SHAREHULDINCS AS AT 30 SEPTEMBER
2013
Direct Sbareboldings Indirect Sbareboldings
No. of No. of
Name Sbares 3 Sbares 3

1. Bato'Ii.Abuul Rashiu Bin Ahmau 2,449,99S u.4u 8,14u,99S
(1)
1.S4
2. Lim Chong Ling 22,616,9uu S.71 9uu,uuu
(2)
u.1S
S. ueh Yean Chang 22,SSS,4uu S.67 7,686,uuu
(S)
1.26
4. Rezal Zain Bin Abuul Rashiu 8,14u,99S 1.S4 2,449,99S
(4)
u.4u
S. Thye Fook Keong - - - -
6. Lim Choong Yik 1u,uuu,uuu 1.64 S,uuu,uuu
(S)
u.49
7. Bi Loh Leong Bua 1,uuu,uuu u.16 - -
8. }eiemie Ting Keng Fui 2,672,6uu u.44 789,9uu
(6)
u.1S

Notes:-
(1)
Beemeu inteiest by viitue of his son, Rezal Zain Bin Abuul Rashiu's uiiect shaieholuings in YFu
(2)
Beemeu inteiest by viitue of his spouse, Boh Sow Kuen's uiiect shaieholuings in YFu
(S)
Beemeu inteiest by viitue of Section 6A of the Companies Act, 196S via Apex Teim Sun.Bhu.'s uiiect shaieholuings in YFu
(4)
Beemeu inteiest by viitue of his fathei, Bato' Ii Abuul Rashiu Bin Ahmau's uiiect shaieholuings in YFu
(S)
Beemeu inteiest by viitue of his spouse, Tan Sock Peng's, his son, Lim Kok Kuan's, anu his uaughtei, Lim Yoke Kuan's uiiect
shaieholuings in YFu.
(6)
Beemeu inteiest by viitue of his spouse, 0oi Chui Boon's uiiect shaieholuings in YFu
SUBSTANTIAL SHAREHULDERS AS PER THE RECISTER UF SUBSTANTIAL SHAREHULDERS AS AT 30
SEPTEMBER 2013
Direct Sbareboldings Indirect Sbareboldings
No. of No. of
Name Sbares 3 Sbares 3

1. Thoo Soon Buat S1,S2S,uuu S.18 - -
2. ueneial Technology Sun. Bhu. S8,684,717 9.64 - -
11S
ANNUAL RLPCR1 zc
ANALYSlS Cl vARRAN1 ECLLlNCS
Right Issue of Waiiants : Su4,SS4,998 fiee uetachable waiiants ("Waiiants") at an issue piice of RNu.11 pei
2u112u16 Rights Shaie on the basis of two (2) Rights Shaies togethei with thiee (S) Waiiants
foi eveiy foui (4) existing oiuinaiy Shaies of RNu.1u each helu in YFu

No. of Waiiants 0nexeiciseu : Su4,SS4,998

Exeicise Peiiou : Fiom the uate of issuance on 28 Naich 2u11 to the expiiy uate on 27 Naich 2u16

Exeicise Piice : RNu.1S

ExeiciseConveision : 1 Waiiant foi 1 0iuinaiy Shaie
ANALYSIS BY SIZE UF WARRANT HULDINCS AS AT 30 SEPTEMBER 2013
No. of No. of
Size of Holdings Warrant Holders 3 Warrants Held 3

1 - 99 119 7.17 S,4S1 u.uu
1uu - 1,uuu SS S.19 29,2uS u.u1
1,uu1 - 1u,uuu S69 22.2S 2,162,u9u u.71
1u,uu1 - 1uu,uuu 744 44.82 SS,uS9,S46 11.S1
1uu,uu1 - 1S,226,748(*) S74 22.SS 2S6,294,4u6 77.6u
1S,226,748 anu above(**) 1 u.u6 Su,984,Suu 1u.17
Total 1,0 100.00 304,534,998 100.00
Remaik : * Less than S% of the issueu holuings
** S% anu above of the issueu holuings

LIST UF TUP 0 WARRANTS HULDERS AS AT 30 SEPTEMBER 2013
No. of
No. Name Warrants 3
1. CINSEC Nominees (Tempatan) Sun Bhu Su,984,Suu 1u.17
CINB foi ueneial Technology Sun Bhu (PB)
2. Wong Thiam Fook 1S,S1u,1uu 4.S7
S. Reson Sun Bhu 12,S7S,SSu 4.u6
4. EB Nominees (Tempatan) Senuiiian Beihau 8,9SS,u82 2.9S
Pleugeu Secuiities Account foi Lim Chong Ling (SFC)
S. Lee Chee Seng 8,Suu,uuu 2.7S
6. ueh Yean Chang 6,S7u,487 2.16
7. Public Nominees (Tempatan) Sun Bhu 6,uuu,uuu 1.97
Pleugeu Secuiities Account foi Yap Kim Loong (E-TNN)
8. RBB Nominees (Asing) Sun Bhu S,6u8,Suu 1.84
Exempt An (BP) Foi RBB 0SK Secuiities Bong Kong Limiteu
AC Clients (Retail)
9. Rezal Zain Bin Abuul Rashiu S,28S,247 1.7S
1u. 0oi Poay Lum 4,S8u,uuu 1.44
11. 0ng Yeng Tian 0ng Weng Tian 4,291,2uu 1.41
12. ueh Yean Chang 4,121,SSu 1.SS
114
YlC 8LREAL (,8 v)
LIST UF TUP 0 WARRANTS HULDERS AS AT 30 SEPTEMBER 2013 (CUNT'D)
No. of
No. Name Warrants 3
1S. Apex Teim Sun Bhu S,84S,uuu 1.26
14. uan Bwa Kok uan Bwa Ann S,6Su,uuu 1.2u
1S. Chua Seng Bock 2,7SS,uuu u.9u
16. Intei-Pacific Equity Nominees (Tempatan) Sun Bhu 2,S6u,uuu u.84
Pleugeu Secuiities Account foi Cheah Tuck Bing (ACuu48)
17. Centie uioup Sun Bhu 1,97S,2Su u.6S
18. Naybank Nominees (Tempatan) Sun Bhu 1,82S,8uu u.6u
Pleugeu Secuiities Account Foi Chong Chin Keong
19. Yeoh Yap Wing 1,7S7,1uu u.S8
2u. Suiplus Euio Sun Bhu 1,719,Suu u.S6
21. 0ng Seh Yew 1,718,SSu u.S6
22. CINB uioup Nominees (Tempatan) Sun Bhu 1,6Su,uuu u.S4
CINB Commeice Tiustee Beihau foi TA Small Cap Funu
2S. Ng Fook Nen 1,6uu,uuu u.SS
24. Pang Sek Loh 1,S7S,6Su u.S2
2S. CINSEC Nominees (Tempatan) Sun Bhu 1,Suu,uuu u.49
Exempt An foi CINB Secuiities (Singapoie) Pte Ltu (Retail Clients)
26. Cheong Paik See 1,4Su,6uu u.47
27. Ting Keng Fui 1,417,9uu u.47
28. Leow Choong San 1,S6u,uuu u.4S
29. ulenuale Coipoiation Sun Bhu 1,SS2,242 u.44
Su. Bon Nea Sang 1,Suu,uuu u.4S
S1. Loo Sun Boi 1,294,SSu u.4S
S2. 0ng Seh Choon 1,289,7uu u.42
SS. Intei-Pacific Equity Nominees (Tempatan) Sun Bhu 1,2S9,1uu u.41
Pleugeu Secuiities Account foi Cheng Seow Khim Beng uaik Khim (ACuu77)
S4. Kenanga Nominees (Tempatan) Sun Bhu 1,221,u48 u.4u
Plegueu Secuiities Account Foi Teo Cheng Choo (uu7)
SS. Ng Seng Buat 1,2uu,uuu u.S9
S6. Tan Teck Sin 1,2uu,uuu u.S9
S7. Wo Chin Yong 1,2uu,uuu u.S9
S8. Lim Chong Ling 1,16u,2uu u.S8
S9. Chew Beng Seng 1,1Su,uuu u.S8
4u. Bo Kiong Chan 1,118,uuS u.S7
41. Lim Choong Yik 1,1u9,uuu u.S6
42. Ling Ah Keng 1,1uu,uuu u.S6
4S. Ng Chee Eng 1,1uu,uuu u.S6
44. Choong Kean Leang 1,u69,Suu u.SS
4S. Leow Choong San 1,u46,2uu u.S4
46. Choo Soon Teck 1,uuu,uuu u.SS
47. Chuah Chong }in 1,uuu,uuu u.SS
48. Kenanga Nominees (Tempatan) Sun Bhu 1,uuu,uuu u.SS
Pleugeu Secuiities Account Foi Lim Ci Ren (uu7)
49. Pang Chee Chiang 1,uuu,uuu u.SS
Su. Tan Kim Chai 1,uuu,uuu u.SS
S1. Thoo Soon Buat 1,uuu,uuu u.SS
S2. Public Nominees (Tempatan) Sun Bhu 98S,2uu u.S2
Pleugeu Secuiities Account Foi Wong Pong Len (E -TNN)
11S
ANNUAL RLPCR1 zc
LIST UF TUP 0 WARRANTS HULDERS AS AT 30 SEPTEMBER 2013 (CUNT'D)
No. of
No. Name Warrants 3
SS. Kenanga Nominees (Tempatan) Sun Bhu 98u,uuu u.S2
Pleugeu Secuiities Account Foi Tan Bee Yook (uu8)
S4. Kuan Yew Tang 94S,1uu u.S1
SS. Chua ueok Bee 9uu,uuu u.Su
S6. BLIB Nominees (Tempatan) Sun Bhu 9uu,uuu u.Su
Pleugeu Secuiities Account Foi Teh Ah Buat
S7. Loh Lai Kuin 9uu,uuu u.Su
S8. Public Nominees (Tempatan) Sun Bhu 9uu,uuu u.Su
Pleugeu Secuiities Account Foi Yap Kim Loong (E-TNN)
S9. BLIB Nominees (Tempatan) Sun Bhu 898,uuu u.29
Bong Leong Bank Bhu Foi Lim Kok Beng
6u. Lee Kwee Noy 876,2uu u.29
DIRECTURS' WARRANT HULDINCS AS PER THE RECISTER UF DIRECTURS' WARRANT HULDINCS AS AT 30
SEPTEMBER 2013
Direct Warrant Holdings Indirect Warrant Holdings
No. of No. of
Name Warrants Held 3 Warrants Held 3

1. Bato'Ii.Abuul Rashiu Bin Ahmau - - S,29S,494
(1)
1.74
2. Lim Chong Ling 1u,168,282 S.S4 4Su,uuu
(2)
u.1S
S. ueh Yean Chang 11,u17,S41 S.62 S,84S,uuu
(S)
1.26
4. Rezal Zain Bin Abuul Rashiu S,29S,494 1.74 - -
S. Thye Fook Keong - - - -
6. Lim Choong Yik 1,1u9,uuu u.S6 - -
7. Bi Loh Leong Bua - - - -
8. }eiemie Ting Keng Fui 1,417,9uu u.47 4S4,8Su
(4)
u.14

Notes:-
(1)
Beemeu inteiest by viitue of his son, Rezal Zain Bin Abuul Rashiu's uiiect waiiant holuings in YFu
(2)
Beemeu inteiest by viitue of his spouse, Boh Sow Kuen's uiiect waiiant holuings in YFu
(S)
Beemeu inteiest by viitue of Section 6A of the Companies Act, 196S via Apex Teim Sun.Bhu.'s uiiect waiiant holuings in YFu
(4)
Beemeu inteiest by viitue of his spouse, 0oi Chui Boon's uiiect waiiant holuings in YFu

116
YlC 8LREAL (,8 v)
NC1lCL Cl ANNUAL CLNLRAL MLL1lNC
{Resolution 1]
{Resolution 2]
{Resolution 3]
{Resolution 4]
{Resolution 5]
{Resolution ]
1. To ieceive the Auuiteu Financial Statements foi the yeai enueu Su }une, 2u1S togethei with
the Biiectois anu Auuitois' Repoit theieon.
2. To appiove the payment of Biiectois' fees foi the yeai enueu Su }une 2u1S.
S. To ie-elect the following Biiectois who ietiie by iotation puisuant to Aiticle 82 of the
Company's Aiticles of Association:-
a) Ni ueh Yean Chang
b) Ni Lim Choong Yik
4. To ie-appoint YBhg Bato' Ii Abuul Rashiu Bin Ahmau puisuant to Section 129(6) of the
Companies Act, 196S.
S. To ie-appoint Nessis KPNu, the ietiiing Auuitois of the Company anu to authoiise the Boaiu
of Biiectois to fix theii iemuneiation.
6. As Special Business, to consiuei anu, if thought fit, to pass the following oiuinaiy iesolution -
AUTHURITY TU DIRECTURS TU ISSUE AND ALLUT SHARES PURSUANT TU SECTIUN
132D UF THE CUMPANIES ACT, 195
"THAT puisuant to Section 1S2B of the Companies Act, 196S, the Biiectois be anu aie heieby
empoweieu to issue anu allot shaies in the Company, at any time anu upon such teims anu
conuitions anu foi such puiposes as the Biiectois may, in theii absolute uiscietion, ueem fit,
pioviueu that the aggiegate numbei of shaies to be issueu puisuant to this iesolution uoes
not exceeu ten pei centum (1u%) of the issueu anu paiu-up shaie capital of the Company foi
the time being, subject always to the appiovals of the ielevant iegulatoiy authoiities anu that
such authoiity shall continue to be in foice until the conclusion of the next Annual ueneial
Neeting of the Company."

7. To consiuei any othei business foi which uue notice shall have been given.
By 0iuei of the Boaiu
YFC BERHAD
CHUNC FUUK SIN {MACS 0081]
KAN CHEE )INC {MAICSA 701974]
Company Secietaiies
Petaling }aya
7 Novembei, 2u1S
NUTICE IS HEREBY CIVEN THAT the Fouiteenth Annual ueneial Neeting of YFu BERBAB (Foimeily known as P}I
Boluings Beihau) will be helu at uieens II, Clubhouse Tiopicana uolf & Countiy Resoit, }alan Kelab Tiopicana, 4741u
Petaling }aya, Selangoi Baiul Ehsan on Fiiuay, 29 Novembei 2u1S at 9.Su a.m. to tiansact the following business:-
ACENDA
117
ANNUAL RLPCR1 zc
NC1lCL Cl ANNUAL CLNLRAL MLL1lNC
NUTES -
(1) A membei whose name appeais in the Recoiu of Bepositois as at 22 Novembei 2u1S shall be entitleu to attenu
anu vote at the meeting.
(2) Pioxy -
(i) A membei entitleu to attenu anu vote at the meeting is entitleu to appoint a pioxy oi pioxies to attenu, speak
anu vote on his (hei) behalf. A pioxy may but neeu not be a membei of the Company anu the piovisions of
Section 149(1)(b) of the Companies Act, 196S shall not apply to the Company.
(ii) Wheie a membei appoints two (2) pioxies oi moie pioxies, the appointment shall be invaliu unless the
piopoitions of shaieholuings to be iepiesenteu by each pioxy aie specifieu.
(iii) The Foim of Pioxy shall be signeu by the appointoi oi his (hei) attoiney uuly authoiiseu in wiiting oi, if
the membei is a coipoiation, eithei unuei its common seal oi unuei the hanu of an officei oi attoiney so
authoiiseu.
(iv) The instiument appointing a pioxy must be uepositeu at the iegisteieu office of the Company at 0nit No.
2uS, 2nu Flooi, Block C, Bamansaia Intan, No.1, }alan SS2u27, 474uu Petaling }aya, Selangoi Baiul Ehsan
not less than foity-eight (48) houis befoie the time foi the meeting oi any aujouinment theieof.
(v) Wheie a membei of the Company is an authoiiseu nominee as uefineu unuei the Secuiities Inuustiy
(Cential Bepositoiies) Act 1991, it may appoint at least one pioxy in iespect of each secuiities account it
holus with oiuinaiy shaies of the Company stanuing to the cieuit of the saiu secuiities account. Wheie a
membei of the Company is an exempt authoiiseu nominee which holus oiuinaiy shaies in the Company foi
multiple beneficial owneis in one secuiities account ("omnibus account"), theie is no limit to the numbei of
pioxies which the exempt authoiiseu nominee may appoint in iespect of each omnibus account it holus.
(S) Resolution 4
This iesolution is in accoiuance with Section 129(6) of the Companies Act, 196S which iequiies that a sepaiate
iesolution be passeu to ie-appoint Y. Bhg. Bato' Ii. Abuul Rashiu Bin Ahmau who is ovei 7u yeais of age as Biiectoi
of the Company anu to holu office until the conclusion of the next Annual ueneial Neeting of the Company. This
iesolution must be passeu by a majoiity of not less than thiee-fouith of such membeis of the Company as being
entitleu to vote in peison oi by pioxy at the Annual ueneial Neeting of the Company.
(4) Resolution 6
This iesolution, if passeu, will empowei the Biiectois to issue up to 1u% of the issueu shaie capital of the
Company foi, foi puiposes of funuing futuie investment piojects, woiking capital, anuoi acquisitions. The
authoiisation, will commence fiom the uate of this Annual ueneial Neeting anu unless ievokeu oi vaiieu by
the Company at a geneial meeting, will expiie at the next Annual ueneial Neeting. The appioval is a ieneweu
geneial manuate anu is sought to pioviue flexibility anu avoiu any uelay anu cost in convening a geneial meeting
foi such issuance of shaies. At this junctuie, theie is no uecision to issue new shaies anu no shaie has been
issueu puisuant to the existing manuate. Shoulu theie be a uecision to issue new shaies aftei the authoiisation is
sought, the Company will make an announcement of the actual puipose anu utilization of pioceeus aiising fiom
such issuance of shaies.
118
YlC 8LREAL (,8 v)
S1A1LMLN1 ACCCMPANYlNC NC1lCL Cl
ANNUAL CLNLRAL MLL1lNC
PURSUAN1 1C PARACRAPE 8.z,(z) Cl 1EL MAlN MARlL1 LlS1lNC RLQUlRLMLN1S Cl 1EL 8URSA MALAYSlA SLCURl1lLS 8LREAL
Biiectois who aie stanuing foi ie-election oi ie-appointment at the Fouiteenth Annual ueneial Neeting of YFu Beihau
(i) Ni ueh Yean Chang (Resolution 2)
(ii) Ni Lim Choong Yik (Resolution S)
(iv) YBhg. Bato' Ii Abuul Rashiu Bin Ahmau (Resolution 4)
The piofiles of the Biiectois who aie stanuing foi ie-electionie-appointment aie set out on pages 9 to 1S of the
Annual Repoit.
The infoimation ielating to the secuiities holuings of the above Biiectois in the Company aie set out on pages 11u to
11S of the Annual Repoit.
PRUXY FURM
YFC BERHAD
(F0RNERLY KN0WN AS P}I B0LBINuS BERBAB)
(Company No. 4997S8 - W)
No. Resolutions For Against
1. Resolution 1
2. Resolution 2
S. Resolution S
4. Resolution 4
S. Resolution S
6. Resolution 6
* Stiike out whichevei not applicable.
|Please inuicate with (X) in the spaces pioviueu how you wish youi vote to be casteu. If no specific uiiection as to voting is given,
the pioxy will vote oi abstain at his(hei) uiscietionj
Bateu this uay of 2u1S

SignatureJCommon Seal of Member
NO1FS
1. A member wbose nome oppeors in tbe RecorJ of Bepositors os ot 22 November 201S sboll be entitleJ to ottenJ onJ vote ot tbe meetinq.
2. A member entitleJ to ottenJ onJ vote ot tbe meetinq is entitleJ to oppoint o proxy or proxies to ottenJ onJ vote on bis{ber) bebolf. A proxy moy but neeJ
not be o member of tbe Compony onJ tbe provisions of Section 149 {1){b) of tbe Componies Act, 196S sboll not opply to tbe Compony.
S. Wbere o member oppoints two {2) or more proxies, tbe oppointment sboll be involiJ unless tbe proportions of tbe sborebolJinqs to be representeJ by eocb
proxy ore specijieJ.
4. Tbe Iorm of Proxy sboll be siqneJ by tbe oppointor or bis{ber) ottorney July outboriseJ in writinq or, if tbe member is o corporotion, eitber unJer its
common seol or unJer tbe bonJ of on ofjicer or ottorney so outboriseJ.
S. Tbe instrument oppointinq o proxy must be JepositeJ ot tbe reqistereJ ofjice of tbe Compony ot 0nit No.20S, 2nJ Iloor, Block C, Bomonsoro lnton, No.1
}olon SS20,27, 47400 Petolinq }oyo, Selonqor Borul Fbson not less tbon forty eiqbt {48) bours before tbe time for tbe meetinq or ony oJjournment tbereof.
6. Wbere o member of tbe Compony is on outboriseJ nominee os JejineJ unJer tbe Securities lnJustry {Centrol Bepositories) Act 1991, it moy oppoint ot
leost one proxy in respect of eocb securities occount it bolJs witb orJinory sbores of tbe Compony stonJinq to tbe creJit of tbe soiJ securities occount.
Wbere o member of tbe Compony is on exempt outboriseJ nominee wbicb bolJs orJinory sbores in tbe Compony for multiple benejiciol owners in one
securities occount {"0mnibus Account"), tbere is no limit to tbe number of proxies wbicb tbe exempt outboriseJ nominee moy oppoint in respect of eocb
0mnibus Account it bolJs.
IWe
NRICPasspoitCompany No.: Nobile Phone No.:
CBS Account No.: Numbei of Shaies Belu:
Auuiess:
being a membei of YFC BERHAD, heieby appoint:-
1) Name of Pioxy: NRIC No.:
Auuiess:
Numbei of Shaies Repiesenteu:
2) Name of Pioxy: NRIC No.:
Auuiess:
Numbei of Shaies Repiesenteu:
oi failing himhei, the Chaiiman of the Neeting, as myoui pioxy to vote foi meus anu on myoui behalf at the Fouiteenth
ueneial Neeting of the Company to be helu at uieens II, Clubhouse Tiopicana uolf & Countiy Resoit, }alan Kelab Tiopicana, 4741u
Petaling }aya, Selangoi Baiul Ehsan on Fiiuay, 29 Novembei 2u1S at 9.Su a.m. oi at any aujouinment theieof, in the mannei
inuicateu below:-
The Company Secietaiy
YFC BERHAD
(Foimeily known as P}I Boluings Beihau)
(4997S8-W)
No.1 }alan SS2u27
474uu Petaling }aya
Affix
Stamp
Then folu heie
Folu this flap foi sealing
1st folu heie
YFG BERHAD (499758-W)
No. 17 & 19, Jalan Astaka U8/83,
(Formerly known as PJI Holdings Berhad)
Seksyen U8, Bukit Jelutong,
40150 Shah Alam, Selangor Darul Ehsan, Malaysia.
Tel : 603-7844 8888 Fax : 603-7844 8995
www.yfg.my

YFG AnnualReport2013

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

YFG AnnualReport2013

Uploaded by

Copyright:

Available Formats

A

ECONOMIC OVERVIEW & OPERATING ENVIROMENT

You might also like