GLOSSARY_FINANCIAL STATEMENT ANALYSIS by zelhuda shamsuddin

AZMIL BIN SAZALI 043071 BBARMT4

2018-02-15 07:48:37 UTC

ACCRUALS
=liabilities for services received for which payment has yet to be made.
=record of revenues and expenses in the periods in which they are incurred

Fatin Nadhirah binti Azman 042971 BBARMT 4

2018-02-16 01:07:09 UTC

CASH DISCOUNT = A percentage deduction from the purchase price; available to the credit customer who pays its account within a specified time.

LILIS SURYANI BINTI HADIRI (044578) BBARMT4B

2018-02-16 07:13:52 UTC

Cash Conversion Cycle (CCC)
- The length of time required for a company to convert cash invested in its operations to cash received as a result of its operations.

NUR SYAHIRA MELATI BINTI KAMIS (043547) BBARMT4B

2018-02-16 07:24:01 UTC

Working Capital (or short-term financial)
- The management of current assets and current liabilities.
- Current assets include inventory, accounts receivable, marketable securities and cash.
- While, current liabilities include notes payable,accruals and accounts payable.

NURUL IZZATI BINTI ZOLKARNAIN (043395) BBARMT4

2018-02-16 07:28:16 UTC

ACCOUNT PAYABLE MANAGEMENT
-Management by the firm of the time that elapses between its purchase of raw materials and its mailing payment to the supplier.

LENARENGES A/P THAGARAJ (044574) BBARMT4A

2018-02-16 08:38:25 UTC

Historical Cost: The amount of cash or value of other resources used to acquire an asset; for some assets, historical cost is subject to depreciation, amortization, or depletion.

NURHIDAYAH BINTI ZAINAL ABIDIN (043247) Operating Cycle (OC):

2018-02-16 10:21:17 UTC

The time from the beginning of the production process to collection of cash from the sale of the finished product.

NAJIHAH BINTI MURTADZA (042976) BBARMT4A Economic Order Quantity (EOQ) model:

2018-02-16 11:41:18 UTC

Inventory management technique for determining an items optimal order size,which is the size that minimizes the total of its order costs and carrying costs

NURUL AMIRA FATIHA BINTI A RAHIM (043618) BBARMT4A SAFETY STOCK:

2018-02-17 06:55:27 UTC

Extra inventory that is held to prevent stockouts of important items

DHAINADEWI A/P NHANTHEKUMARAN (044615) BBARMT4A Quick (acid-test) ratio

2018-02-17 07:16:56 UTC

A measure of liquidity calculated by dividing the firm's current assets minus inventory by its current liabilities.

NOOR SYAFINI BINTI ZULKEFLI (043114) BBARMT4A

2018-02-17 10:33:25 UTC

NET WORKING CAPITAL :
The difference between the firm's current asset and its current liabilities.

MOHAMAD HAFIZUDIN BIN ZAINAL (043588)

2018-02-17 11:32:13 UTC

Accrued expense

Expenditure that is entered in the accounts at the end of the financial period for items delivered or charges incurred but for which no payment has yet been made.

NURHASMIRA BT TAJOL (043405) BBARMT 4A

2018-02-17 12:07:59 UTC

Cash discount
A percentage is a deduction from the purchase price which is available to the credit customers who pays its account within a specified time.

NUR AISYA AIN BINTI NORDIN (044759) BBARMT4A

2018-02-17 13:48:48 UTC

Operating Cycle

The amount of time a company spends between spending money operating activities and collecting money from the same operating activity.

OC often focus on the purchase and sale of assets.

HAZMAN ADLAN BIN RAHIM (044624) BBARMT 4

2018-02-17 14:12:02 UTC

Operating Profit Margin

a measure of profitability. It indicates how much of each dollar of revenues is left over after both costs of goods sold and operating expenses are considered

NURUL FARAHANA BINTI MOHAMAD ZAINI (043521) BBARMT 4

2018-02-18 04:46:54 UTC

Balance Sheet

Summary statement of the firm's financial position at a given point in time

RUKUMANI SELVARAJU (043290) BBARMT4b

2018-02-18 04:51:06 UTC

WORKING CAPITAL
-Current assets, which represent the portion of investment that circulates from one form to another in the ordinary conduct of business.

NURUL AFIFAH BINTI NAZARI (043583) BBRMTA 4

2018-02-18 04:52:15 UTC

Cash discount period

The number of days after the beginning of the credit period during which the cash discount is available.

AFIQA BINTI BASERI (044073) BBARMTA

2018-02-18 04:59:20 UTC

Credit period
The number of days after the beginning of the credit period until full payment of the account is due.

NUR AISHA SYAZANA BT STOPHA (043273) BBARMT4A

2018-02-18 05:35:24 UTC

Lines of Credit

an agreement between a commercial bank and a business, specifying the amount of unsecured short-term borrowing that the bank will make available to the firm over a given period of time.

SITI FATIMAH HANIM BINTI AHMAD (043536)

2018-02-18 09:38:36 UTC

Credit terms

The terms of sale for customers who have been extended credit by the firm.

SYAREENA A/P SEA NGAT (043004) BBARMT4B

2018-02-18 11:49:33 UTC

CREDIT MONITORING

The ongoing review of a firm's accounts receivable to determine whether customers are paying according to the stated credit terms.

2018-02-18 12:03:36 UTC

expenses in the periods in which they are incurred

NUR SHAHIRAH BINTI ABDULLAH (043317) BBARMT4 B

2018-02-18 12:08:17 UTC

Account Payable Management

Management by the firm of the time that elapses between its purchase of raw materials and its mailing payment to the supplier.

KHAIRUNN NAJIHAH BINTI MAZLAN (044447) BBARMT4B

2018-02-18 12:10:56 UTC

carrying cost
- the variable costs per unit of holding an item in inventory for a specific period time

NURFAZILAH BINTI YUSOF (043791) BBARMT 4B

2018-02-18 12:42:39 UTC

Gross margin

> is a required income statement entry that reflects total revenue minus cost of good sold (COGS). Gross margin is a company's profit before operating expenses, interest payments and taxes. Gross margin is also known as gross profit.

NUR IZZATUL AIN BINTI DAHIZAT (043823) BBARMT 4B

2018-02-18 13:17:14 UTC

SUNK COST
cash outlays that have already been made(past outlays) and therefore have no effect on the the cash flows relevant to a current decision

NORSYAHIRAH ASMA BINTI NOR AZAMAN (044134) BBARMT 4A FLOATING-RATE LOAN

2018-02-18 14:53:51 UTC

A loan with a rate of interest initially set at an increment above the prime rate and allowed to "float" or "vary", above prime as the prime rate varies until maturity.

NUR ASMA SABILLA BT AZIZAN (044748) BBARMT 4B

2018-02-18 14:59:56 UTC

REORDER POINT
The point at which to reorder inventory, expressed as days of lead time multiply daily usage plus safety stock

NUR AMIRAH NADIA BT MOHD ADNAN (043544) BBARMT4A FIXED-RATE LOAN

2018-02-18 15:02:09 UTC

A loan with a of interest that is determined at a set increment above the prime rate and remains unvarying until maturity.

NUR ATHIRAH MOHD NIZAR (043230) BBARMT 4B SPONTANEOUS LIABILITIES

2018-02-19 02:35:31 UTC

Financing that arise from the normal course of business, the two major short-term sources of such liabilities are account payable and accruals.

NUR IQMAL MAISARAH BINTI AZMAN (043288) BBARMT 4B

2018-02-19 02:37:15 UTC

IMPORT DUTY
a tax collected on imports and some exports by the customs authorities of a country. It is usually based on the value of the goods that are imported. Depending on the context, import duty may also be referred to as customs duty, tariff, import tax or import tariff

NUR RUZANA BINTI MOHD TAFF (042979) - BBARMT B

2018-02-19 02:37:16 UTC

Spot Exchange Rate
-The rate of exchange between two currencies on any given day

2018-02-19 02:39:50 UTC

NIK NOR ATIKAH HANIM BINTI AHMAD BAKHTIAR ( 044760) BBARMT4B

2018-02-19 02:42:10 UTC

SINKING-FUND REQUIREMENT
A restrictive provision often included in a bond indenture, providing for the systematic retirement of bonds prior to their maturity.

Amir hamzah bin che azani (bbarmt4 044683)

2018-02-19 02:44:58 UTC

Cash Discount
a percentage deduction from the
purchase price available to the credit customer who
pays its account within a specified time.

Muhammad Hakim Bin Kusrin

2018-02-19 03:02:12 UTC

Bond
An interest-bearing promise to repay a specified sum of money borrowed (known as the principal amount) by a specified date. See also “General Obligation Bonds.”

DEPI IMELDA ZULKIFLY (043719)

2018-02-19 06:54:37 UTC

Development Impact Fees

Amounts charged in connection with land development to pay for facilities or services that will be needed to serve the new development that are tied to the proportionate costs of providing those facilities or services to that development.

SYARMIDAH BINTI SYAHRUDDIN (044354)

2018-02-19 07:39:22 UTC

DISCOUNT LOAN
Loan on which interest is paid in advance by being deducted from the amount borrowed.

WAN NUR FATIHAH BINTI ROHAIZAD (043570)

2018-02-19 09:42:52 UTC

Compensating Balance

A compensating balance is a minimum balance that must be maintained in a bank account, used to offset the cost incurred by a bank to set up a business loan. The compensating balance is not available for company use, and may need to be disclosed in the borrower’s notes to the financial statements. The bank is free to loan the compensating balance to other borrowers and profit from differences between the interest rates.

NUR SHAHRIN NADIA BINTI KADIMON (043712) -BBARMT4- Just-in-time (JIT) system

2018-02-19 10:38:25 UTC

Inventory management technique that minimizes inventory investment by having materials arrive at exactly the time they are needed for production.

HAZNITA BINTI JUSAAN (044475) BBARMT4

2018-02-19 14:53:23 UTC

Interest Rate
It is the percent of principal ( amount of money lend) charged by the lender to the borrower for the use of his money or other assets. The assets borrowed other than cash could include consumer goods, and large assets such as vehicles or building.

FITROTUL HASANAH BINTI AIDIR (043428) BBARMT4

2018-02-19 15:03:25 UTC

Return on Equity (ROE)

Net income divided by equity. This ratio is often used as a measure of the return on funds invested in a business.

2018-02-19 15:42:40 UTC

add

NURUL AZLILI BINTI CHE ALI (044829) BBARMT4

2018-02-19 15:42:42 UTC

Unlimited Liability
The liabilities of the business are entrepreneur responsibility and that creditors can make claim against the entrepreneur personal asset if the business fails to pay its debts.

MUHAMMAD IRFAN FAHMY BIN MOHAMAD ZAHARI (044037) BBARMT 4

2018-02-19 16:28:13 UTC

AGING SCHEDULE
A credit-monitoring technique that breaks down accounts receivable into groups on the basis of their time of origin

NORSHAZWANI BINTI ABDUL HADI (044220) BBARMT 4A

2018-02-19 17:52:54 UTC

Conservative Funding Strategy

- A funding strategy under which the firm funds both its seasonal and its permanent requirements with long-term debt

NUR AKALILI BINTI MALIKUMUZAFFAR 044562 BBRMT4B

2018-02-20 04:21:04 UTC

Average Colleting Period
- The average number of days it takes to convert receivables into cash. It also marks the average number of days it takes customers to pay their credit accounts.

2018-02-20 07:22:55 UTC

expenses in the periods in which they are incurred add

SITI HAJAR AISYAH BT MOHD ASRI 043833 BBARMT

2018-02-20 08:11:22 UTC

CASH CONVERSION CYCLE (CCC)
The length of time required for a company to convert cash invested in its operations to cash received as a result of its operation

SITI AISYAH BINTI HUSSAIN 044704 BBARMT A

2018-02-20 08:58:03 UTC

Cash Concentration
- The process used by the firm to bring lockbox and other deposits together into one bank, often called the concentration bank.

2018-02-20 11:43:39 UTC

expenses in the periods in which they are incurred

2018-02-20 13:17:15 UTC

2018-02-20 13:25:23 UTC

NABIHAH BINTI MOHD KAMAL (043821) BBA RMT 4B -MARKETABLE SECURITIES-

2018-02-20 13:37:44 UTC

Stocks, bonds, and other investments that have enough demand to be converted to cash or sold quickly. Information about marketable securities can be found on Balance Sheet.

NUR AMIRAH BINTI BAIN (043175)

2018-02-20 15:14:00 UTC

BBA RMT4
CLEARING FLOAT
The time between deposit of a payment and when spendable funds become available to the firm.

Mohd aznil bin dainar 043437 bba rmt A Bankruptcy

2018-02-20 15:56:34 UTC

Business failure that accurs when the stated value of a firms liabilities exceeds the fair market value of its assets

Nor Asilah Binti Sadiman (044165) BBARMT 4A COST OF CAPITAL

2018-02-21 07:06:52 UTC

Represent the firm's cost of financing and is the minimum rate of return that a project must earn to increase firm value.

Zurriyana Binti Ishak

2018-02-21 09:34:32 UTC

(044258)
BBARMT4A
Operating cash flow (ocf)

The cash flow the firm generates from its normal operation profit after taxes (NOPAT) plus depreciation

Ha

2018-02-21 13:31:13 UTC

HANES NUR SHAFEQAH BINTI MOHD SHUKOR (044696) BBARMT 4B

2018-02-21 13:31:15 UTC

COST OF GIVING UP A CASH DISCOUNT:

The implied rate of interest paid to delay payment of an account payable for an additional number of days.

Nur Aliya binti Zulkefle (043688) BBARMT 4A

2018-02-21 14:20:18 UTC

Gross margin is a required income statement entry that reflects total revenue minus cost of goods sold Gross margin is the company's profit before operating expenses, interest payments and taxes. Gross margin is also known as gross profit.

Hanis Farisha Binti Pauzi

2018-02-21 14:28:32 UTC

(043139)
BBARMT 4A
Effective Interest Rate (EIR)

The interest rate on a loan or financial product restated from the nominal interest rate as an interest rate with annual compound interest payable in arrears.

Nurhanisah Binti Musthaffa

2018-02-21 14:34:12 UTC

(043214)
BBARMT 4A

Common Stock

Common stock is a security that represents ownership in a corporation. Holders of common stock exercise control by electing a board of directors and voting on corporate policy.

Mohd Helmi Bin Mohd Bakri

2018-02-21 15:10:15 UTC

(043105)
BBARMT 4A
Annuity
A stream of equal periodic cash flows over a specified time of period. These cash flows can be inflows of returns earned on investments or outflows of funds invested to earn future returns

NURUL FAEQAH BINTI MOHD YUSOF

2018-02-21 15:23:05 UTC

(043294)
BBARMT 4A

Materials Requirement Planning (MRP) system

Inventory management technique that applies EOQ concepts and a computer to compare production need to available inventory balances and determine when orders should be placed for various items on a product's bill of materials.

SITI FARHANA BT WAHAB

2018-02-21 15:35:58 UTC

BBARMT 4B
044607

ACCOUNTING INSOLVENCY

total liabilities exceed total assets. a firm with a negative net worth is insolvent on the books.

SALSADILA ABDAH BINTI MAT HASAN

2018-02-21 15:41:35 UTC

(044614)
BBARMT4B

ACCRUAL BOND : A bond on which interest accrues, but is not paid to the investor during the time of accrual. he amount of accrued interest is added to the remaining principal of the bond and is paid at maturity.

NURUL HUDA AINA BT CHE GHANI (043859

2018-02-22 01:19:34 UTC

BBARMT4
commercial paper

Commercial paper is an unsecured, short-term debt instrument issued by a corporation, typically for the financing of accounts receivable, inventories and meeting short-term liabilities. Maturities on commercial paper rarely range any longer than 270 days.

NURUL ASIAH SOFIAN (043535)

2018-02-22 01:25:07 UTC

BBA RMT 4
Liquidity
- A firm's ability to satisfy its short-term obligations as they come due

Datu Jusrizan Bin Dato Nasir

2018-02-22 01:44:27 UTC

044425
-conversion ratio
The ratio at which convertible security can be exchanged for common stock.

YUSUF BIN CHE DAN

2018-02-22 01:51:43 UTC

(044805)
-Current Ratio-
A measure of liquidity calculated by dividing the firm's current assets by its current liabilities.

2018-02-22 02:34:52 UTC

2018-02-22 02:34:57 UTC

NAZATUL AIZA AB HALIM 044749

2018-02-22 02:35:49 UTC

ACCOUNT RECEIVABLE is a legally enforceable claim for payment held by a business for goods supplied and/or services rendered that customers/clients have ordered but not paid for.

NOR IYLIA SHAFARINA BINTI KHABIR

2018-02-22 02:45:17 UTC

044327
SHORT-TERM LOAN
- A loan that less than one year .
When your business doesn't qualify for a line of credit from a bank, you might still have success in obtaining money from then in the form of a one-time, short-term loan (less than a year) to finance your temporary working capital needs.

ERICHA FITRIH BINTI FIRMAN

2018-02-22 05:41:02 UTC

044403
Financing cash flow activities is a cash flow statement that accounts for external activities that allow a firm to raise capital.

NUR RUZANA BINTI MOHD TAFF (042979)

2018-02-22 05:58:05 UTC

Current assets
short-term assets, expected to be converted into cash within 1 year or less

NUR ATHIRAH MOHD NIZAR 043230 BBARMT

2018-02-22 05:58:33 UTC

Average payment period
The average amount of time needed to pay accounts payable.

NURUL FAEQAH BINTI MOHD YUSOF

2018-02-22 06:03:13 UTC

(BMCL16043294)
BBARMT4A
Operating profit margin
Measures the percentage of each sales dollar remaining after all costs and expenses other than interest, taxes and preferred stock dividends are deducted the pure profits earned on each sales dollar.

CHIN SWEE YOKE 043212 BBARMT

2018-02-23 05:34:08 UTC

Income statement
-Provides a financial summary of the firm's operating results during a specified period.

AINATUL SYAFIQAH BINTI AZMI 044213 BBARMT4A

2018-02-24 15:20:02 UTC

Earnings Per Share(EPS)
- EPS is generally of interest to present or prospective stockholders and managemnet. EPS represents the number of dollars earned during the period on behalf of each outstanding share of common stock.

TUAN NUR IZZATI TUAN MAN(044308) BBARMT 4B

2018-02-28 07:20:22 UTC

Current ratio calculated by dividing your current assets by your current liabilities. Potential creditors use the current ratio to measure a company's liquidity or ability to pay off short-term debts.

NUR SUHAILA BT MOHAMAD ANUAR HISHAM(043925

2018-03-01 08:49:07 UTC

balance sheet is the summary statement of the firm's financial position at a given point in time

LENARENGES A/P THAGARAJ (044574) BBARMT4

2018-03-01 09:10:24 UTC

LIQUIDITY
A firm's ability to satisfy its short-term obligations as they come due.

MOHD ALIF IRFAN BIN MOHD JAMAL (043490) BBARMT 4B

2018-03-02 07:42:19 UTC

SIGNAL

A financing action by management that is believed to reflect its view of the firm's stock value; generally, debt financing is viewed as a positive signal that management believes the stock is "undervalued" and a stock issue is viewed as a negative signal that management believes the stock is "overvalued".

NURHIDAYAH BINTI ZAINAL ABIDIN (043247) BBARMT4 Dividend Per Share (DPS

2018-03-03 08:02:49 UTC

The dollar amount of cash distributed during the period on behalf of each outstanding share of common stock

NURSUHAIDAH BINTI MINEH (044456) BBARMT4A

2018-03-04 04:59:26 UTC

ACTIVITY RATIOS
this ratio measure how efficiently a firm operates along a variety of dimensions.

NURUL AMIRA FATIHA BINTI A RAHIM (043618) BBARMT4A

2018-03-04 07:34:29 UTC

Retained Earnings
- the cumulative total of all earnings, net of dividends, that have been retained and reinvested in the firm since its inception.

NURUL AINA BADRINA BINTI ABDUL GHAN

2018-03-06 02:16:46 UTC

044671
BBARMT4B

Sunk Cost:
Referred to as ‘historical cost’, this is a cost that has already been incurred, and is therefore irrelevant to the future decision-making process.

NAJIHAH BINTI MURTADZA (042976) BBARMT 4A

2018-03-06 03:25:46 UTC

DEBT RATIO:
Measures the proportion of total assets financed by the firm's creditors.

NURFAZILAH BINTI YUSOF (043791) BBARMT4B

2018-03-07 11:57:30 UTC

Sales Forecast
Prediction of the firm's sales over a given period, based on external or internal data; used as the key input to the short-term financial planning process.

RATIO ANA

2018-03-08 10:18:28 UTC

NUR AFIFAH BINTI ABDUL RAZAK (043514)

2018-05-16 23:07:42 UTC

BBARMT44
Financial statement analysis involves gaining an understanding of an organization's financial situation by reviewing its financial statements.

GLOSSARY_FINANCIAL STATEMENT ANALYSIS by zelhuda shamsuddin

AZMIL BIN SAZALI 043071 BBARMT4

Fatin Nadhirah binti Azman 042971 BBARMT 4

LILIS SURYANI BINTI HADIRI (044578) BBARMT4B

NUR SYAHIRA MELATI BINTI KAMIS (043547) BBARMT4B

NURUL IZZATI BINTI ZOLKARNAIN (043395) BBARMT4

LENARENGES A/P THAGARAJ (044574) BBARMT4A

NURHIDAYAH BINTI ZAINAL ABIDIN (043247) Operating Cycle (OC):

NAJIHAH BINTI MURTADZA (042976) BBARMT4A Economic Order Quantity (EOQ) model:

NURUL AMIRA FATIHA BINTI A RAHIM (043618) BBARMT4A SAFETY STOCK:

DHAINADEWI A/P NHANTHEKUMARAN (044615) BBARMT4A Quick (acid-test) ratio

NOOR SYAFINI BINTI ZULKEFLI (043114) BBARMT4A

MOHAMAD HAFIZUDIN BIN ZAINAL (043588)

NURHASMIRA BT TAJOL (043405) BBARMT 4A

NUR AISYA AIN BINTI NORDIN (044759) BBARMT4A

HAZMAN ADLAN BIN RAHIM (044624) BBARMT 4

NURUL FARAHANA BINTI MOHAMAD ZAINI (043521) BBARMT 4

RUKUMANI SELVARAJU (043290) BBARMT4b

NURUL AFIFAH BINTI NAZARI (043583) BBRMTA 4

AFIQA BINTI BASERI (044073) BBARMTA

NUR AISHA SYAZANA BT STOPHA (043273) BBARMT4A

SITI FATIMAH HANIM BINTI AHMAD (043536)

SYAREENA A/P SEA NGAT (043004) BBARMT4B

NUR SHAHIRAH BINTI ABDULLAH (043317) BBARMT4 B

KHAIRUNN NAJIHAH BINTI MAZLAN (044447) BBARMT4B

NURFAZILAH BINTI YUSOF (043791) BBARMT 4B

NUR IZZATUL AIN BINTI DAHIZAT (043823) BBARMT 4B

NORSYAHIRAH ASMA BINTI NOR AZAMAN (044134) BBARMT 4A FLOATING-RATE LOAN

NUR ASMA SABILLA BT AZIZAN (044748) BBARMT 4B

NUR AMIRAH NADIA BT MOHD ADNAN (043544) BBARMT4A FIXED-RATE LOAN

NUR ATHIRAH MOHD NIZAR (043230) BBARMT 4B *SPONTANEOUS LIABILITIES*

NUR IQMAL MAISARAH BINTI AZMAN (043288) BBARMT 4B

NUR RUZANA BINTI MOHD TAFF (042979) - BBARMT B

NIK NOR ATIKAH HANIM BINTI AHMAD BAKHTIAR ( 044760) BBARMT4B

Amir hamzah bin che azani (bbarmt4 044683)

Muhammad Hakim Bin Kusrin

DEPI IMELDA ZULKIFLY (043719)

SYARMIDAH BINTI SYAHRUDDIN (044354)

WAN NUR FATIHAH BINTI ROHAIZAD (043570)

NUR SHAHRIN NADIA BINTI KADIMON (043712) -BBARMT4- Just-in-time (JIT) system

HAZNITA BINTI JUSAAN (044475) BBARMT4

FITROTUL HASANAH BINTI AIDIR (043428) BBARMT4

NURUL AZLILI BINTI CHE ALI (044829) BBARMT4

MUHAMMAD IRFAN FAHMY BIN MOHAMAD ZAHARI (044037) BBARMT 4

NORSHAZWANI BINTI ABDUL HADI (044220) BBARMT 4A

NUR AKALILI BINTI MALIKUMUZAFFAR 044562 BBRMT4B

SITI HAJAR AISYAH BT MOHD ASRI 043833 BBARMT

SITI AISYAH BINTI HUSSAIN 044704 BBARMT A

NABIHAH BINTI MOHD KAMAL (043821) BBA RMT 4B -MARKETABLE SECURITIES-

NUR AMIRAH BINTI BAIN (043175)

Mohd aznil bin dainar 043437 bba rmt A Bankruptcy

Nor Asilah Binti Sadiman (044165) BBARMT 4A COST OF CAPITAL

Zurriyana Binti Ishak

Ha

HANES NUR SHAFEQAH BINTI MOHD SHUKOR (044696) BBARMT 4B

Nur Aliya binti Zulkefle (043688) BBARMT 4A

Hanis Farisha Binti Pauzi

Nurhanisah Binti Musthaffa

Mohd Helmi Bin Mohd Bakri

NURUL FAEQAH BINTI MOHD YUSOF

SITI FARHANA BT WAHAB

SALSADILA ABDAH BINTI MAT HASAN

NURUL HUDA AINA BT CHE GHANI (043859

NURUL ASIAH SOFIAN (043535)

Datu Jusrizan Bin Dato Nasir

YUSUF BIN CHE DAN

NAZATUL AIZA AB HALIM 044749

NOR IYLIA SHAFARINA BINTI KHABIR

ERICHA FITRIH BINTI FIRMAN

NUR RUZANA BINTI MOHD TAFF (042979)

NUR ATHIRAH MOHD NIZAR 043230 BBARMT

NURUL FAEQAH BINTI MOHD YUSOF

CHIN SWEE YOKE 043212 BBARMT

AINATUL SYAFIQAH BINTI AZMI 044213 BBARMT4A

TUAN NUR IZZATI TUAN MAN(044308) BBARMT 4B

NUR SUHAILA BT MOHAMAD ANUAR HISHAM(043925

LENARENGES A/P THAGARAJ (044574) BBARMT4

MOHD ALIF IRFAN BIN MOHD JAMAL (043490) BBARMT 4B

NURHIDAYAH BINTI ZAINAL ABIDIN (043247) BBARMT4 Dividend Per Share (DPS

NURSUHAIDAH BINTI MINEH (044456) BBARMT4A

NUR ATHIRAH MOHD NIZAR (043230) BBARMT 4B SPONTANEOUS LIABILITIES