A listed issuer’s financial statements provide vital information about its financial health
which is essential for shareholders and investors to make informed investment
decisions. The financial statements, which primarily comprise the statement of profit &
loss and other comprehensive income, statement of financial position and statement of
cash flow also serve as a communication tool to keep the shareholders and investors
informed about a listed issuer’s financial condition. Therefore, it is important that a listed
issuer always ensures that its financial statements are informative, comprehensive and
of high quality, to enable shareholders and investors to be apprised of the listed issuer’s
financial condition, including its financial performance, financial position, cash flow, risk
exposure and future prospects.
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