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INDEPENDENT AUDITOR’S REPORT (cont’d)
For the financial year ended 31 December 2012
Opinion
In our opinion, the consolidated financial statements of the Group and the balance sheet and statements of changes in equity of the
Company are properly drawn up in accordance with the provisions of the Act and Singapore Financial Reporting Standards so as to give a
true and fair view of the state of affairs of the Group and of the Company as at 31 December 2012 and the results, changes in equity and
cash flows of the Group and the changes in equity of the Company for the year ended on that date.
Report on Other Legal and Regulatory Requirements
In our opinion, the accounting and other records required by the Act to be kept by the Company and by those subsidiaries incorporated in
Singapore of which we are the auditors have been properly kept in accordance with the provisions of the Act.
Ernst & Young LLP
Public Accountants and
Certified Public Accountants
Singapore
21 March 2013
51
Food Empire Holdings Limited Annual Report 2012