Second Quarterly Report 2013 June

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111111111111111111'""'" g}} ERNST & YOUNG
Ernst & Young
AI Aiban, AI Osaimi & Partners
P.O. Box 74 Salat
13001 Safat, Kuwait
Baitak Towel, 18-21st Floor
setet Square
Allmed AI Jaber Street
Tel: 22452880/295 5000
fax: 22456419
Email:
~AKER TILLY
KUWAIT
Dr. Saud Hamad AI-Hum.idi & r.rtn ers
Public Accountants
1'0.11", 14H(••
Sah.t n015 Kuwnn
Tel: +9(,5 224·0222
22442.'3:\
Fa:-. : +%5 22461225
REPORT ON REVIEW OF INTERIM CONDENSED CONSOLIDA TED
FINANCIAL INFORMATION TO THE BOARD OF DIRECTORS OF
AL MAZA y A HOLDING COMPANY K.S.C.
Introduction
We have reviewed the accompanying interim condensed consolidated statement of financial
position of Al Mazaya Holding Company K.S.C. (the "Parent Company") and its subsidiaries
(collectively the "Group") as at 30 June 2013 and the related interim condensed consolidated
statement of income and the interim condensed consolidated statement of comprehensive income
for the three months and six months periods then ended, and the interim condensed consolidated
statement of changes in equity and the interim condensed consolidated statement of cash flows
for the six months period then ended. The management of the Parent Company is responsible for
the preparation and presentation of this interim condensed consolidated financial information in
accordance with International Accounting Standard lAS 34 "Interim Financial Reporting" ("lAS
34"). Our responsibility is to express a conclusion on this interim condensed consolidated
financial information based on our review.
Scope of Review
We conducted our review in accordance with International Standard on Review Engagements
2410, "Review of lnterim Financial Information Performed by the Independent Auditor of the
Entity." A review of interim financial information consists of making inquiries, primarily of
persons responsible for financial and accounting matters, and applying analytical and other
review procedures. A review is substantially less in scope than an audit conducted in accordance
with International Standards on Auditing and consequently does not enable us to obtain assurance
that we would become aware of all significant matters that might be identified in an audit.
Accordingly, we do not express an audit opinion.
Conclusion
Based on our review, nothing has come to our attention that causes us to believe that the
accompanying interim condensed consolidated financial information is not prepared, in all
material respects, in accordance with lAS 34.