Wah Seong Corporation Berhad Annual Report 2018

We, Chan Cheu Leong and Halim Bin Haji Din, two of the Directors of Wah Seong Corporation Berhad, do hereby state that, in the opinion of the Directors, the accompanying financial statements set out on pages 79 to 175 are drawn up so as to give a true and fair view of the financial position of the Group and the Company as at 31 December 2018 and financial performance of the Group and the Company for the financial year ended 31 December 2018 in accordance with the Malaysian Financial Reporting Standards, International Financial Reporting Standards and the requirements of the Companies Act, 2016 in Malaysia. Signed on behalf of the Board of Directors in accordance with a resolution of the Directors dated 3 April 2019. CHAN CHEU LEONG HALIM BIN HAJI DIN DIRECTOR DIRECTOR Kuala Lumpur STATUTORY DECLARATION PURSUANT TO SECTION 251(1) OF THE COMPANIES ACT, 2016 I, Ramanathan A/L P.R. Singaram, the officer primarily responsible for the financial management of Wah Seong Corporation Berhad, do solemnly and sincerely declare that, the financial statements set out on pages 79 to 175 are, to the best of my knowledge and belief, correct and I make this solemn declaration conscientiously believing the same to be true, and by virtue of the provisions of the Statutory Declarations Act, 1960. RAMANATHAN A/L P.R. SINGARAM CA16937 Subscribed and solemnly declared by the abovenamed at Kuala Lumpur in the Federal Territory on 3 April 2019. Before me: S. ARULSAMY (W.490) COMMISSIONER FOR OATHS STATEMENT BY DIRECTORS PURSUANT TO SECTION 251(2) OF THE COMPANIES ACT, 2016 WAH SEONG CORPORATION BERHAD 74