Wilmar International business activities include oil palm cultivation, edible oils refining, oilseeds crushing, consumer pack edible oils processing and merchandising, specialty fats, oleochemicals, and biodiesel manufacturing, grains processing and merchandising, and sugar milling and refining. In 2021, Wilmar placed 2nd on FoodTalks' Global Top 30 Specialty Oil Companies list.^[7] It has over 500 manufacturing plants and an extensive distribution network covering China, Indonesia, India and some 50 other countries. The group employs a multinational workforce of more than 100,000 people.

However, its loans and borrowings fell 6.245% from FY2019 to FY2020. What are the possible risks associated with the loans and borrowings account which will lead to it being audited? (Eg. likely to borrow more during FY2020 because of COVID)?