1. Business updates
2. Fraud inquiry and litigation matters
3. Entity-level controls and risk assessment process
4. Group accounting policy
• Cash and cash equivalents
• Inventory and policy for obsolete inventory
• Property, plant and equipment
5. Significant accounting issues affected from adoption of IFRS by APWC and additional required works to be prepared for supporting the changes
• Allowance for diminution in value of inventory
• Capitalization policy for property, plant and equipment (components, inspection costs and spare parts)
• Borrowing costs for qualifying assets (Trust receipts)
• Fair value of investment properties
• Financial liabilities for financial guarantee contracts
• Impairment of investments in Loxley Pacific (CTW Beta)
• Bill and hold transactions
• Control assessment (SFO)
6. Tax exposure on stop accrued interest (Ele Sat)
7. Any other matters