Accordingly, there is no fair value adjustment reflected here.No pro forma adjustment has been made to weighted average number of shares as the Proposed Acquisition does not involve any transaction in relation to the shares of the Company.The calculation of unaudited pro forma earnings per share is calculated based on the unaudited pro forma adjusted consolidated profit attributable to shareholders of the Company for the year ended 31 December 2018 divided by the weighted average number of shares taking into account the pro forma adjustments above.No adjustment has been made to reflect any trading result or other transaction of the Group entered into subsequent to 31 December 2018.For the purpose of this unaudited pro forma adjusted profit and earnings per share attributable to shareholders, the translation of Great Britain Pound to Singapore dollar has been made at a rate of £1.00 to S$1.787.The amounts are extracted from the audited consolidated financial statements of the Group as at and for the year ended 31 December 2018 as set out in the published 2018 annual report of the Company.No pro forma adjustment has been made to share capital or total number of issued shares since the Proposed Acquisition does not involve any transaction in relation to the shares of the Company.The consolidated profit attributable to shareholders, weighted average number of shares and earnings per share of the Group for the financial year ended 31 December 2018 as if the Proposed Acquisition had been completed on 1 January 2018.The related pro forma adjustments give appropriate effect to those criteria; andThe pro forma financial information reflects the proper application of those adjustments to the unadjusted financial information.the Unaudited Pro Forma Financial Information has been compiled, in all material respects, by the management of the Company on the basis stated;such basis is consistent with the accounting policies adopted by the Group in its latest audited financial statements for the year ended 31 December 2018 which are in accordance with Singapore Financial Reporting Standards (International) and International Financial Reporting Standards; andthe adjustment are appropriate for the purposes of the Unaudited Pro Forma Financial Information as disclosed pursuant to paragraph 4.29(1) of the Listing Rules. Our firm applies International Standard on Quality Control 1 and accordingly maintains a comprehensive system of quality control including documented policies and procedures regarding compliance with ethical requirements, professional standards and applicable legal and regulatory requirements.

AGM Date Company Market Annual Report SIAS Questions Company Response; 20190425: Centurion Corporation Ltd: SGX Mainboard: Download: 1.

The Board of Directors Centurion Corporation Limited 45 Ubi Road 1 Our responsibility is to express an opinion, as required by paragraph 4.29(7) of the Listing Rules, on the Unaudited Pro Forma Financial Information and to report our opinion to you. The news reports also shone the spotlight on living conditions in the dormitories.Centurion Corporation, which is listed on SGX, is the owner-operator of the Westlite Toh Guan dormitory.

This adjustment have continuing effect on the consolidated income statement of the Group.The Property is to be held by the Group to earn rentals and for capital appreciation and hence is classified as an investment property, which is initially measured at cost and subsequently measured at fair value. On financial impact, it said: “With regards to COVID-19, we have assessed the financial impact of the pandemic on our business to be limited, unless it continues for a protracted period.

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