APPENDIX A

COMPANY / DIVISION NAME

2014 Budget Presentation

Business Planning framework

Input
1 Strategic direction and targets 2 Market & Economic scan 3 Competitor assessment 4 SWOT analysis 5 Current year performance, achievements and lessons learnt 6 7

Output
Detailed financial forecasts Initiatives and key priorities

8
9

Human resource requirements

Risks and mitigating steps Success summary (if applicable)

10
11 12

Human resource capabilities (if applicable)

Refreshed BU strategy and road to results (if required)

Strategic direction and financial targets

Financial Targets for 2014 Budget
Revenue EBIT EBIT margin PBT PBT margin PATNCI PATNCI margin RM xxM RM xxM X% RM xxM X% RM xxM X%

Strategic Direction
Enablers for focus
- Eg. Recruit x key staff - -------- --------

Strategic initiatives
- Eg. Establish X 3S units - -------- ---------

CAPEX
Free Cashflow

RM xxM
RM xxM

Market and Economic Analysis

Please provide an analysis of the relevant markets and economic outlook. The analysis should focus on key drivers of growth and profitability Key points to cover:
Relevant market definition Historical market size and growth Forecast market size and growth Key growth drivers, including economic and demographic outlook Key profitability drivers, including price/ cost trends

Competitor assessment and analysis

Please provide an analysis of the relevant competitors. The analysis should focus on both financial and strategic assessments Key points to cover:
Key target segments, reputation with customers Financials: Revenue, profitability

Major actions over the past year(s)

Strengths and weaknesses Planned or rumoured actions Current and future strategy

SWOT analysis
Internal factors
Operational/technical performance Communication and organization structure Human resource competencies

External factors
Governmental regulation and law Environment Communities Economic situation

Strengths
Competencies and capabilities
- E.g. process, technical, knowledge etc.

Opportunities
Market opportunities
- E.g. NAPc.

Unique advantage and key differentiation from competitors

- E.g. value-added services, high-quality product etc.

New business opportunities

- E.g. New technology, EV cars etc.

Weaknesses
Weak points and limitations
- E.g. technical, human resource etc.

Threats
Market threats
- E.g. Change of regulations, new entrants etc

Areas of performance that are below average benchmark

New business threats

- E.g.new technology etc.

Current year achievements

Award/Recognitions

Customer Satisfaction

Human Capital

Others

Strategies & New Initiatives

State the broad strategies to be undertaken Strategies must be reflected in the financial performance and HR planning

Top 5 Critical Issues & Strategic Action Plans

Critical Issues (& Target) Strategic Action Plans (& KPIs) Impact to Finance and HR plans
Positive Impact Negative Impact

By whom (& When)

1.

2.

3.

4.

5.

Financial performance- Trends in operations

Revenue historical and rolling 3-yr forecast ( 3 years actual + Budget + 2 years forecast)
10
5

To include other relevant trends e.g. average selling price

2011 2012 2013 2014 2015 2016

PBT historical and rolling 3-yr forecast

8 6 4 2

CAG R

CAG R

0
PBT margin %

2011
xx%

2012
xx%

2013
xx%

2014
xx%

2015
xx%

2016
xx%

Financial performance highlights

2013 Overall 2011A 2012A Budget Forecast 2014B 2015F 2016F 2017F 2018F

Revenue EBIT EBIT (%)

Gross profit GP Margin (%) PBT PAT Operating Expenses Operating Expenses (%) Net Gearing Ratio

Free Cash Flow Operating Cash Flow

Capex Please ensure that the figures above are for the 12 months period (January to December) for the respective years.

Key assumption on financial forecasts

List key assumptions used to make financial forecasts: Not to be
presented in these slides, but to be stated in the BP excel financial template

Financial performance- Cashflow

2012A 2013E 2014B 2015F 2016F 2017F 2018F Remarks

Cash generated from operations Tax Interest paid/ received Cashflow from operating activities (i) Purchase of fixed assets Proposed investments/ expansion plans Others Cashflow from investing activities (ii) Bank borrowings obtained Repayment of bank borrowings Intercompany advances/ repayment Others Cashflow from financing activities (iii) Net Cashflow (i) + (ii) + (iii) Cash at beginning of year Cash at end of year
Please ensure that the figures above are for the 12 months period (January to December) for the respective years.

Capital Expenditure 2014

No Item Justification Amount (RMmil)

A) For upkeep & enhancement of existing operations (for sustaining of existing business) 1

2
3 4 Sub-total B) For expansion & new business

1
2 3 4 Sub-total Grand Total

HR Manpower Planning 2014 - 2018

DEPARTMENT/FU NCTION
Sales Marketing Operations Finance & Admin HR Others (pls specify) Total 2013 BUDGET X X X X X X X 2013 ACTUAL X X X X X X X 2014 BUDGET X X X X X X X 2015 Projectio n X X X X X X X 2016 Projection X X X X X X X 2017 Projection X X X X X X X 2018 Projection X X X X X X X

Manpower justifications for immediate year:

10

Risk assessment Summary of top 5 risks

No. Key risks Category Net risk rating Very significant Risk action plan for additional risk treatments Detailed evaluation to identify critical spare parts and provide standby stock or arrange with supplier Replacement program over 5 years Hire experienced maintenance engineer Upgrade current waste water treatment facilities to meet the requirements Explore alternative technology eg. Microbe and organic method Budget (Provided in the forecast?) US$3 million Provided in the forecast Breakdown of critical equipment Aged equipment between 18 to 25 years Limited spare parts suppliers in this region Average breakdown of 200 hours per month due to ineffective maintenance program Operation

Environmental regulations Regulations on waste water treatment may be tighten in the next 3 years Amendment to the regulations is currently with the government and when pass will require stringent treatment to the discharge of waste water

Regulatory

High

US$20 millions Not provided in forecast uncertain of the timing of enforcement of this law

3 4 5

Regulatory Operation Legal

High High Medium

THANK YOU

Prepared by : Reviewed by : Approved by :