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Independent Auditors’ Report

Members Of ViTrox Corporation Berhad (Cont’d)

(Incorporated in Malaysia)

Company No : 649966-K

Report on Other Legal and Regulatory Requirements

In accordance with the requirements of the Act, we also report the following:-

(a) In our opinion, the accounting and other records and the registers required by the Act to be kept by the Company and the

subsidiaries of which we have acted as auditors have been properly kept in accordance with the provisions of the Act.

(b) We have considered the financial statements and the auditors’ report thereon of the subsidiary of which we have not acted

as auditors, as indicated in Note 8 to the financial statements.

(c) We are satisfied that the financial statements of the subsidiaries that have been consolidated with the financial statements of

the Company are in form and content appropriate and proper for the purposes of the preparation of the consolidated financial

statements and we have received satisfactory information and explanations required by us for those purposes.

(d) The auditors’ reports on the financial statements of the subsidiaries did not contain any qualification or any adverse comment

made under Section 174(3) of the Act.

Other Matters

This report is made solely to the members of the Company, as a body, in accordance with Section 174 of the Act and for no other

purpose. We do not assume responsibility to any other person for the content of this report.

Eddy Chan Wai Hun

Horwath

Approval No: 2182/10/09 (J)

Firm No: AF 1018

Partner

Chartered Accountants

Penang

30 March 2009