Compliance with FRS are legislated under Financial Reporting Act 1997 [Section 26D].

Standard FRS 1 FRS 2 FRS 3 FRS 4 FRS 5 FRS 6 FRS 7 FRS 8 FRS 101 FRS 102 FRS 107 FRS 108 FRS 110 FRS 111 Title First-time Adoption of Financial Reporting Standards Share-based Payment Business Combinations Insurance Contracts Non-current Assets Held for Sale and Discontinued Operations Exploration for and Evaluation of Mineral Resources Financial Instruments: Disclosures Operating Segments Presentation of Financial Statements Inventories Cash Flow Statements Accounting Policies, Changes in Accounting Estimates and Errors Events After the Balance Sheet Date Construction Contracts Effective Date 1 Jan 2006 1 Jan 2006 1 Jan 2006 1 Jan 2010 1 Jan 2006 1 Jan 2007 1 Jan 2010 1 July 2009 1 Jan 2006 1 Jan 2006 1 July 2007 1 Jan 2006 1 Jan 2006 1 July 2007

FRS 112 FRS 1142004 FRS 116 FRS 117 FRS 118 FRS 119 FRS 120 FRS 121 FRS 121 FRS 1232004 FRS 124 FRS 126 FRS 127 FRS 128

Income Taxes Segment Reporting Property, Plant and Equipment Leases Revenue Employee Benefits Accounting for Government Grants and Disclosure of Government Assistance The Effect of Changes in Foreign Exchange Rates Amendment to Financial Reporting Standard FRS 121 The Effects of Changes in Foreign Exchange Rates Net Investment in a Foreign Operation Borrowing Costs Related Party Disclosures(Addendum to FRS124) Accounting and Reporting by Retirement Benefit Plans Consolidated and Separate Financial Statements Investments in Associates

1 July 2007 1 Jan 2002 1 Jan 2006 1 Oct 2006 1 July 2007 1 Jan 2003 1 July 2007 1 Jan 2006 1 July 2007 1 July 2002 1 Oct 2006 1 Jan 2003 1 Jan 2006 1 Jan 2006

FRS 129 FRS 131 FRS 132 FRS 133 FRS 134 FRS 136 FRS 137 FRS 138

Financial Reporting in Hyperinflationary Economies Interests in Joint Ventures Financial Instruments: Presentation Earnings Per Share Interim Financial Reporting Impairment of Assets Provisions, Contingent Liabilities and Contingent Assets Intangible Assets (Addendum to FRS 138 )

1 Jan 2003 1 Jan 2006 1 Jan 2006 1 Jan 2006 1 July 2007 1 Jan 2006 1 July 2007 1 Jan 2006

FRS 139

Financial Instruments: Recognition and Measurement (Addendum to FRS 139) Investment Property Agriculture Presentation of Financial Statements of Islamic Financial Institutions Property Development Activities General Insurance Business Life Insurance Business Accounting for Aquaculture

1 Jan 2010

FRS 140 IAS 41 FRS i-12004 FRS 2012004 FRS 2022004 FRS 2032004 FRS 2042004

1 Jan 2006 1 Jan 2003 1 Jan 2004 1 July 2001 1 July 2001 1 Sept 1998

The numbering of the FRSs corresponds to the IFRSs issued by the IASB. For example, FRS 1 in Malaysia is equivalent to IFRS 1. FRS with a 100 prefix corresponds to its equivalent IASs. Thus FRS 101 is equivalent to IAS 1. FRS with a 200 prefix denotes locally developed Standard with no equivalent International Standard. Hence; FRS 1 = IFRS 1; FRS 101 = IAS 1 FRS 201 = locally developed standard