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For the fnancial year ended 31 December 2012
Independent Auditors’ Report
Opinion
In our opinion, the consolidated fnancial statements of the Group and the balance sheet of the Company are properly drawn up in
accordance with the provisions of the Act and Singapore Financial Reporting Standards so as to give a true and fair view of the state of
affairs of the Group and of the Company as at 31 December 2012 and the results, changes in equity and cash fows of the Group for
the year ended on that date.
Report on other legal and regulatory requirements
In our opinion, the accounting and other records required by the Act to be kept by the Company and by those subsidiaries incorporated
in Singapore of which we are the auditors have been properly kept in accordance with the provisions of the Act.
ERNST & YOUNG LLP
Public Accountants and
Certifed Public Accountants
Singapore
8 March 2013
Indofood Agri Resources Ltd. • Annual Report 2012 61