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We, Brigadier General (R) Dato' Yahya bin Yusof and Tjong Yik Min, two
of the Directors of Yeo Hiap Seng (Malaysia) Berhad, state that, in the
opinion of the Directors, the financial statements set out on pages 34
to 66 are drawn up so as to give a true and fair view of the state of
affairs of the Group and the Company as at 31 December 2004 and of the
results and cash flows of the Group and the Company for the financial
year ended on that date in accordance with the provisions of the Companies
Act, 1965 and the applicable approved accounting standards in Malaysia.
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