FINANCIAL STATEMENTS - Mewah Group

ANNUAL REPORT 2012NOTES TOTHE FINANCIAL STATEMENTSFor the financial year ended 31 December 201238. LISTING OF COMPANIES IN THE GROUP (CONTINUED)Name of companiesDirectly held by the CompanyCountry ofincorporationPrincipal activitiesPrincipal countryof operationEquity holding2012 2011% %Hua Guan Inc. (l)Subsidiary of Hua Guan Inc.British VirginIslandsInvestment holding Cayman Islands 100 100Hua Guan Oleo (S) Pte Ltd (a) Singapore Investment holding Singapore 100 100Subsidiaries of Hua Guan Oleo (S) Pte LtdMewah Oils India Pvt Ltd (j)(90% equity held by Hua Guan Oleo (S) PteLtd and 10% equity held by Hua Guan Inc.)India Trading India 100 100(l) (n)Mewah Oils FZE UnitedArabEmiratesDormantUnited ArabEmirates100 -Directly held by the CompanyMoi International Inc. (l) Mauritius Dormant Mauritius 100 100Semenyih Inc. (l) (n) Cayman Islands Investment holding Cayman Islands 100 -Mewah (HK) Limited (n) (p) Hong Kong Investment holding Hong Kong 100 -(a)Audited by PricewaterhouseCoopers LLP, Singapore(b)Audited by PricewaterhouseCoopers, Kuala Lumpur(c)Audited by PricewaterhouseCoopers, Johor Bahru(d)Not required to be audited under the laws of the country of incorporation. For the audit of consolidated financial statements of theCompany, PricewaterhouseCoopers, Ivory Coast was engaged to perform an audit of BeCe S.à.r.l for the consolidation purposes.(e)Audited by BDO Kendalls (QLD) Pty Ltd, Australia(f)Audited by Yeung, Chan & Associate CPA Limited, Hong Kong(g)Audited by Shanghai Shen Zhou Da Tong Certified Public Accountants Company Limited, People’s Republic of China(h)Audited by Suzhou Qinye Union Certified Public Accountants, People’s Republic of China(i)Audited by Tianjin Beiyang CPAs Co., Ltd., People’s Republic of China(i)Audited by Mehul D Chheda & Co, India(k)Audited by HALS & Associates, Malaysia(l)Not required to be audited under the laws of the country of incorporation(m)Exempted from filing audited accounts under the laws of the country of incorporation(n)Incorporated during the financial year 2012(o)Acquired through common control during the financial year 2012(p)In the process of appointing auditor119