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AMANAH HARTA TANAH PNB 75
INDEPENDENT AUDITORS’ REPORT TO THE UNIT
HOLDERS OF AMANAH HARTA TANAH PNB (“the Trust”)
Report on the financial statements
We have audited the financial statements of AMANAH HARTA TANAH PNB (“the Trust”), which comprise the Statement of Assets
and Liabilities as at 31 December 2009, and the Statement of Income and Expenditure, Statement of Changes in Net Asset Value
Attributable to Unit Holders and Cash Flow Statement for the year then ended, and a summary of significant accounting policies
and other explanatory notes, as set out on pages 76 to 103.
Manager’s and Trustee’s responsibility for the financial statements
The Manager of the Trust is responsible for the preparation and fair presentation of these financial statements in accordance
with Financial Reporting Standards and the Securities Commission’s Guidelines on Real Estate Investment Trusts in Malaysia. This
responsibility includes: designing, implementing and maintaining internal control relevant to the preparation and fair presentation
of financial statements that are free from material misstatement, whether due to fraud or error; selecting and applying appropriate
accounting policies; and making accounting estimates that are reasonable in the circumstances. The Trustee is responsible for
ensuring that the Manager maintains proper accounting and other records as are necessary to enable fair presentation of these
financial statements.
Auditors’ responsibility
Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance
with approved standards on auditing in Malaysia. Those standards require that we comply with ethical requirements and plan
and perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements.
The procedures selected depend on our judgment, including the assessment of risks of material misstatement of the financial
statements, whether due to fraud or error. In making those risk assessments, we consider internal control relevant to the Trust’s
preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the
circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Trust’s internal control. An audit also
includes evaluating the appropriateness of the accounting policies used and the reasonableness of accounting estimates made
by the Manager, as well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
Opinion
In our opinion, the financial statements have been properly drawn up in accordance with Financial Reporting Standards and the
Securities Commission’s Guidelines on Real Estate Investment Trusts in Malaysia so as to give a true and fair view of the financial
position of the Trust as at 31 December 2009, and of its financial performance, changes in net asset value attributable to unit
holders and cash flows for the year then ended.
Other matters
This report is made solely to the unit holders of the Trust, as a body, and for no other purpose. We do not assume responsibility to
any other person for the content of this report.
Hanafiah Raslan & Mohamad Abdul Rauf bin Rashid
AF: 0002 No. 2305/05/10(J)
Chartered Accountants Chartered Accountant
Kuala Lumpur, Malaysia
26 January 2010