47
Independent Auditor’s Report
To the Members of Mencast Holdings Ltd
Opinion
In our opinion, the consolidated financial statements of the Group and the balance sheet 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 2014, and of the results, changes in equity and cash flows of the Group for the financial 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.
Nexia TS Public Accounting Corporation
Public Accountants and Chartered Accountants
Director-in-charge: Loh Ji Kin
Appointed since financial year ended 31 December 2010
Singapore
31 March 2015
