Quality - UAC Berhad

Statement by DirectorsPursuant to Section 169(15) of the Companies Act, 1965We, Jen (B) Tan Sri Dato' Mohd. Ghazali bin Haji Che Mat and Koo Hock Fee, being two of the directors of UACBerhad state that, in the opinion of the directors, the financial statements set out on pages 48 to 80 are drawn up soas to give a true and fair view of the state of affairs of the Group and the Company as at 31 December 2005 and ofthe results and cash flows of the Group and the Company for the financial year ended on that date in accordance withthe provisions of the Companies Act, 1965 and the MASB approved accounting standards in Malaysia.Signed on behalf of the Board of Directors in accordance with a resolution dated 15 February 2006.Jen (B) Tan Sri Dato' Mohd.Ghazali bin Haji Che MatChairmanKoo Hock FeeManaging DirectorStatutory DeclarationPursuant to Section 169(16) of the Companies Act, 1965I, Ooi Lee Choo, being the officer primarily responsible for the financial management of UAC Berhad, do solemnly andsincerely declare that to the best of my knowledge and belief the financial statements set out on pages 48 to 80 are, inmy opinion, correct, and I make this solemn declaration conscientiously believing the same to be true and by virtue ofthe provisions of the Statutory Declarations Act, 1960.Subscribed and solemnly declared by the abovenamed Ooi Lee Choo at Kuala Lumpur on 15 February 2006.Before me,Lam Theng Sum(No. W244)Commissioner for OathsSuite 6.02, Tingkat 6Wisma Lim Foo Yong86, Jalan Raja Chulan50200 Kuala Lumpur46 UAC BERHAD (5149-H) (Incorporated in Malaysia)