In the opinion of the Directors, the financial statements set out on pages 81 to 161 have been drawn up in accordance with Malaysian Financial Reporting Standards, IFRS Accounting Standards and the provisions of the Companies Act 2016 in Malaysia so as to give a true and fair view of the financial position of the Group and of the Company as at 31 December 2023 and of the financial performance and cash flows of the Group and of the Company for the financial year then ended. Signed on behalf of the Board, Loh Wee Hian Sean S Hesh Director Director Kuala Lumpur 27 March 2024 I, Lim Chee Keat (CA 14827), being the officer primarily responsible for the financial management of GHL Systems Berhad, do solemnly and sincerely declare that the financial statements set out on pages 81 to 161 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. Subscribed and solemnly ) declared by the abovenamed at ) Kuala Lumpur this ) 27 March 2024 ) Lim Chee Keat Before me: STATEMENT BY DIRECTORS STATUTORY DECLARATION 75 ANNUAL REPORT 2023
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