Information!other!than!the!financial!statements!and!auditors’!report!thereon The!directors!of!the!Company!are!responsible!for!the!other!information'!The!other!information!comprises!the!Directors’!Report&!but!does!not! include!the!financial!statements!of!the!Group!and!of!the!Company!and!our!auditors’!report!thereon&!which!we!obtained!prior!to!the!date!of! this!auditors’!report&!and!the!information!included!in!the!annual!report&!which!is!expected!to!be!made!available!to!us!after!the!date!of!this! auditors’!report' Our!opinion!on!the!financial!statements!of!the!Group!and!of!the!Company!does!not!cover!the!other!information!and!we!do!not!and!will!not! express!any!form!of!assurance!conclusion!thereon' In!connection!with!our!audit!of!the!financial!statements!of!the!Group!and!of!the!Company&!our!responsibility!is!to!read!the!other!information! identified!above!and&!in!doing!so&!consider!whether!the!other!information!is!materially!inconsistent!with!the!financial!statements!of!the!Group! and!of!the!Company!or!our!knowledge!obtained!in!the!audit!or!otherwise!appears!to!be!materially!misstated' If&!based!on!the!work!we!have!performed!on!the!other!information!that!we!obtained!prior!to!the!date!of!this!auditors’!report&!we!conclude! that!there!is!a!material!misstatement!of!this!other!information&!we!are!required!to!report!that!fact'!We!have!nothing!to!report!in!this!regard' When!we!read!the!information!included!in!the!annual!report&!if!we!conclude!that!there!is!a!material!misstatement!therein&!we!are!required!to! communicate!the!matter!to!the!directors!of!the!Company!and!take!appropriate!action' Responsibilities!of!the!directors!for!the!financial!statements The!directors!of!the!Company!are!responsible!for!the!preparation!of!financial!statements!of!the!Group!and!of!the!Company!that!give!a!true! and!fair!view!in!accordance!with!Malaysian!Financial!Reporting!Standards&!International!Financial!Reporting!Standards!and!the!requirements! of!the!Companies!Act!"#$%!in!Malaysia'!The!directors!are!also!responsible!for!such!internal!control!as!the!directors!determine!is!necessary!to! enable!the!preparation!of!financial!statements!of!the!Group!and!of!the!Company!that!are!free!from!material!misstatement&!whether!due!to! fraud!or!error' In!preparing!the!financial!statements!of!the!Group!and!of!the!Company&!the!directors!are!responsible!for!assessing!the!Group’s!and!the! Company’s!ability!to!continue!as!a!going!concern&!disclosing&!as!applicable&!matters!related!to!going!concern!and!using!the!going!concern!basis! of!accounting!unless!the!directors!either!intend!to!liquidate!the!Group!or!the!Company!or!to!cease!operations&!or!have!no!realistic!alternative! but!to!do!so' Auditors’!responsibilities!for!the!audit!of!the!financial!statements Our!objectives!are!to!obtain!reasonable!assurance!about!whether!the!financial!statements!of!the!Group!and!of!the!Company!as!a!whole!are!free! from!material!misstatement&!whether!due!to!fraud!or!error&!and!to!issue!an!auditors’!report!that!includes!our!opinion'!Reasonable!assurance!is! a!high!level!of!assurance&!but!is!not!a!guarantee!that!an!audit!conducted!in!accordance!with!approved!standards!on!auditing!in!Malaysia!and! International!Standards!on!Auditing!will!always!detect!a!material!misstatement!when!it!exists'!Misstatements!can!arise!from!fraud!or!error!and! are!considered!material!if&!individually!or!in!the!aggregate&!they!could!reasonably!be!expected!to!influence!the!economic!decisions!of!users! taken!on!the!basis!of!these!financial!statements' INDEPENDENT AUDITORS’ REPORT TO!THE!MEMBERS!OF!TROPICANA!CORPORATION!BERHAD!(INCORPORATED!IN!MALAYSIA) 182 ANNUAL REPORT 2023
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