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CÔNG TY CỔ PHẦN XUẤT NHẬP KHẨU MÁY VÀ PHỤ TÙNG SANKO FESTEM LIMITED THE AUDITED FINANCIAL STATEMENTS For the year ended 31122011 Hanoi, February 2011 SANKO FASTEM LIMITED FINANCIAL STATEMENTS Địa ch.CÔNG TY CỔ PHẦN XUẤT NHẬP KHẨU MÁY VÀ PHỤ TÙNG SANKO FESTEM LIMITED THE AUDITED FINANCIAL STATEMENTS For the year ended 31122011 Hanoi, February 2011 SANKO FASTEM LIMITED FINANCIAL STATEMENTS Địa ch.
SANKO FESTEM LIMITED THE AUDITED FINANCIAL STATEMENTS For the year ended 31/12/2011 Hanoi, February 2011 SANKO FASTEM LIMITED Địa chỉ: Nhà xưởng số 07, Lô N1, KCN Thăng Long, huyện Đông Anh, thành phố Hà Nội FINANCIAL STATEMENTS For the year ended 31/12/2011 TABLE OF CONTENTS Page(s) STATEMENTS OF THE BOARD OF DIRECTORS 2-5 AUDIT REPORT 6-7 BALANCE SHEET - 12 INCOME STATEMENTS 13 CASH FLOWS STATEMENTS 14 - 15 NOTES TO THE FINANCIAL STATEMENTS 16 - 52 PRESENTATION LETTER OF THE BOARD OF DIRECTORS 53 - 56 SANKO FASTEM LIMITED Địa chỉ: Nhà xưởng số 07, Lô N1, KCN Thăng Long, huyện Đông Anh, thành phố Hà Nội FINANCIAL STATEMENTS For the year ended 31/12/2011 STATEMENTS OF THE BOARD OF DIRECTORS The Board of Directors of ABCD Company (thereafter called “the Company”) presents this report together with the audited financial statements for the fiscal year ended 31/12/2011 General Background: Sanko Fastem Limited was founded and operated theo Giấy chứng nhận đầu tư số 012043000401, đăng ký lần đầu ngày 05 tháng 08 năm 2011, Ban quản lý khu công nghiệp chế xuất Hà Nội - Ủy ban nhân dân thành phố Hà Nội cấp Full name: SANKO FASTEM (VIET NAM) LIMITED English name: : S F V Headoffice: Nhà xưởng số 7, Lô N – Khu công nghiệp Thăng Long, huyện Đông Anh, thành phố Hà Nội The Company’s registered capital: 13.877.710.000 đồng (Mười ba tỷ tám trăm bảy mươi bảy triệu bảy trăm mười nghìn đồng) Legally represented by: Mr Wittawat Khunawut - Chairman of the Board of Directors Operating fields: Under theo Giấy chứng nhận đầu tư số 012043000401, đăng ký lần đầu ngày 05 tháng 08 năm 2011, Ban quản lý khu công nghiệp chế xuất Hà Nội - Ủy ban nhân dân thành phố Hà Nội cấP, the Company’s business operations include: - - - Lắp đặt máy móc, thiết bị cơng nghiệp; Sửa chữa bảo dưỡng máy móc, thiết bị; Thực quyền xuất khẩu, thực quyền nhập hàng hóa (trừ mặt hàng thuộc diện tạm dừng xuất khẩu, tạm dừng nhập hàng hóa thuộc diện cấm xuất khẩu, cấm nhập theo quy định pháp luật hành thuộc diện hạn chế theo cam kết quốc tế điều ước mà Việt Nam thành viên); Thực quyền phân phối hàng hóa bán buôn (không thành lập sở bán buôn) thực quyền phân phối bán lẻ (không thành lập sở bán lẻ) theo quy định pháp luật Việt Nam Giấy phép kinh doanh cấp (trừ mặt hàng thuộc diện không quyền phân phối theo quy định pháp luật hành thuộc diện hạn chế theo cam kết quốc tế điều ước mà Việt Nam thành viên); Sản xuất, gia cơng, lắp ráp máy móc, thiết bị (bao gồm hoạt động đóng gói)./ SANKO FASTEM LIMITED Địa chỉ: Nhà xưởng số 07, Lô N1, KCN Thăng Long, huyện Đông Anh, thành phố Hà Nội FINANCIAL STATEMENTS For the year ended 31/12/2011 STATEMENTS OF THE BOARD OF DIRECTORS (CONT’D) Board of Management and Board of Directors: Members of the Board of Management and Board of General Directors operated the Company during the fiscal year and as at the date of making the financial statements include: Members of the Board of Management (voted): Surnames Positions Mr Nguyen The De Mr Bui Khac Lan Mrs Nguyen Thi Nga Chairman of the Board of Management Member Member Members of the Board of Directors (appointed): Surnames Positions Mr Bui Khac Thinh Mr Nguyen The De Director Vice Director Auditors: The financial statement for the fiscal year ended 31/12/2011 is audited by the auditors in Vietnam National Independent Auditing Co., Ltd – Member of EURA AUDIT INTERNATIONAL Operating Results: The Company’s financial position as at 31/12/2011 and the results of its operations for the year ended on the same day are set out in the financial statement on pages 08 to 52 enclosed Events after the Balance sheet date: The Company’s Board of Directors confirms that, according to the identification of the Board of Directors, on the materiality, there have been no other significant events occurring after the balance sheet date or up to the date of making this financial statements affecting the Company’s financial positions and operations, which would require adjustments, presentation or disclosures to be made on the Financial Statements for the year ended 31/12/2011 Presentation letter of the Board of Directors: The Company’s Board of Directors has provided the presentation letter to Vietnam National Independent Auditing Co., Ltd - Member of EURA AUDIT INTERNATIONAL enclosing with this financial statements SANKO FASTEM LIMITED Địa chỉ: Nhà xưởng số 07, Lô N1, KCN Thăng Long, huyện Đông Anh, thành phố Hà Nội FINANCIAL STATEMENTS For the year ended 31/12/2011 STATEMENTS OF THE BOARD OF DIRECTORS (CONT’D) Board of Directors’ Responsibilities: The Company's Board of Directors is responsible for preparing the financial which give a true and fair view of the financial position of the Company as at 31/12/2010 as well as its operation results for the period ended on the same day In preparing those financial statements, the Board of General Directors is required to: - Comply with current Accounting Laws, Vietnamese Accounting Standards, Vietnamese Business Accounting Policies, and legally related regulations; - Select suitable accounting policies and principles, then applying them consistently; - Make reasonable and prudent judgments and estimates; - State clearly whether applicable accounting principles have been compiled, whether any material departures disclosed and explained in the financial statements; and - Preparing the financial statements on the going basis that the Company will continue in business The Board of Directors confirms that the Company has complied with the above requirements in preparing the financial statements The Board of Directors is responsible for ensuring that proper accounting records are kept to disclose the financial position of the Company, with reasonable accuracy at any time, and ensuring that the financial statement complies with accounting principles accepted in Vietnam It is also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of any frauds and other irregularities For and on behalf of the Board of Directors, _ Bui Khac Thinh Director ABCD COMPANY Hanoi, 13th February 2011 No /2011/KTQGVN-BCKT AUDITORS’ REPORT To: The Board of Management and the Board of Directors ABCD Company The auditors of Vietnam National Independent Auditing Co., Ltd have audited the accompanying balance sheet of ABCD Company (“the Company” in short) as at 31/12/2011 as well as its operating results for the fiscal year ended on the same day, the financial statements are made according to the Accounting Laws, Vietnamese Accounting Standards, Vietnamese Accounting Policies and generally accepted accounting principles in Vietnam The financial statements of the Company for the year ended 31/12/2010, which are used for comparing purposes, have been not audited by Vietnam National Independent Auditing Co., Ltd Responsibility of the Board of Directors and Auditors: As stated in the Statements of the Board of Directors, the Board of Directors of the Company is responsible for preparing the true and fair financial statements Auditors’ responsibility is to express an opinion on these financial statements based on our audit results Basis of opinions: We have conducted our audit in accordance with Vietnamese Auditing Standards These standards require that we have to plan and perform the audit to obtain reasonable assurance that the Financial Statements are free of material misstatements after the audit An audit includes examination on a model option basis of evidences related to the amounts and disclosures in the Financial Statements which was submitted by the Company We also make an assessment on the accounting principles used and significant estimates made by the Board of General Directors, as well as evaluating the overall financial statement presentation truly and fairly We believe that our audit provides a reasonable basis for our opinions However, our audit is limited by the following problems: Limit of auditing scope: Due to the auditing appointment after 31/12/2011, therefore, we have not participated in witness for count of the cash on hand, inventories, fixed assets, amount of basic construction in progress of the Company as at 31/12/2011 Therefore, we were unable to give the opinion on the reasonability on the value and the propriety of balance of the cash on hand, inventories, fixed assets and amount of basic construction in progress as well as their effects on other items in the financial statements for the Company’s fiscal year ended 31/12/2011 AUDITORS’ REPORT (CONT’D) Limit of accounting processing: As at 31/12/2011, the Company has not balanced the debts for the amounts of receivables, payables We have implemented the necessary auditing procedures as well as the replaced auditing procedures to certify the reasonability about the balance of the Company’s receivables, payables presented in the financial statements for the year ended 31/12/2011 However, these auditing procedures can not collect fully effective auditing evidences to prove completely the receivables, payables presented in the Company’s financial statements for the fiscal year ended 31/12/2011 Tại ngày 31/12/2011, sau đánh giá chênh lệch tỷ giá khoản mục tiền tệ có gốc ngoại tệ, số dư sau đánh giá 58.229.084 VND, Công ty không để số dư tài khoản 413 mà kết chuyển hết sang tài khoản 515 - doanh thu hoạt động tài Theo Thơng tư 201/2009/TT-BTC Bộ Tài ban hành ngày 15/10/2009, quy định : “Đối với chênh lệch tỷ giá hối đoái phát sinh việc đánh giá lại số dư cuối năm là: tiền mặt, tiền gửi, tiền chuyển, khoản nợ ngắn hạn (1 năm trở xuống) có gốc ngoại tệ thời điểm lập báo cáo tài khơng hạch tốn vào tốn vào chi phí thu nhập mà để số dư báo cáo tài chính, đầu năm sau ghi bút toán ngược lại để xoá số dư Như vậy, Công ty tiến hành đánh giá lại chênh lệch tỷ giá hối đoái vào ngày 31/12/2011 kết chuyển vào tài khoản doanh thu tài làm doanh thu tài tăng 58.229.084 VND khơng theo quy định Auditor’s opinion: In our opinion, except for any necessary adjustments concerned with the limitations as referred to above, the accompanying financial statements of ABCD Company give a true and fair view, in all material aspects, of the financial position of the Company as at 31/12/2011 as well as its operating results for the fiscal year ended 31/12/2011 in accordance with the generally accepted accounting principles in Vietnam M.A Hua Viet Minh Vice Director Certified Auditor CPA No.1746/KTV Granted by Vietnam Ministry of Finance Asso.Prof Nguyen Thanh Nam Superior Auditing Director Certified Auditor CPA No 0645/KTV Granted by Vietnam Ministry of Finance For and on behalf of VIETNAM NATIONAL INDEPENDENT AUDITING LIMITED COMPANY - KTQGVN Member of EURA AUDIT INTERNATIONAL Hanoi, 13th February 2011 FINANCIAL STATEMENTS ABCD COMPANY Address: No 112, alley 553, Giai Phong street, Giap Bat ward, Hoang Mai district, Hanoi city For the year ended 31/12/2011 Sample B 01 - DN BALANCE SHEET As at 31/12/2011 Unit: VND ASSETS Code Note 31/12/2011 31/12/2010 11.371.230.386 - 9.009.548.684 9.009.548.684 - - - - - 716.018.592 8.636.144 707.382.448 - - A CURRENT ASSETS 100 I Cash and cash equivalents Cash Cash equivalents 110 111 112 II Short-term investment Short-term investment Provision for short-term investments (*) 120 121 III Receivables Accounts receivable - trade Prepayments to suppliers Interior-company receivables Progress receipts due from customers Other receivables Provision for doubtful debts (*) 130 V.3,4 131 132 133 134 135 139 IV Inventories Inventories Provision for inventories (*) 140 141 149 V Other current assets Short-term prepaid expenses VAT deductible Taxes and receivable to the State budget Other current assets 150 151 152 V.6 1.311.930.272 1.311.930.272 333.732.838 10.022.247 317.808.945 154 V.6 5.901.646 - 158 V.7 - - V.1 V.2 129 V.5 Notes as shown on pages from 16 to 52 are an integral part of the financial statements - FINANCIAL STATEMENTS ABCD COMPANY Address: No 112, alley 553, Giai Phong street, Giap Bat ward, Hoang Mai district, Hanoi city For the year ended 31/12/2011 Sample B 01 - DN BALANCE SHEET (CONT’D) As at 31/12/2011 ASSETS 31/12/2011 Unit: VND 31/12/2010 1.565.503.578 - - - 212 - - 213 - - - - 882.197.946 840.154.346 878.067.364 (37.913.018) 42.043.600 - - - - - 683.305.632 553.600.899 129.704.733 - 12.936.733.964 - Code Note B NON-CURRENT ASSETS I Long-term receivables Long-term receivable-trade Business capital in the directly under unit Long-term interior-company receivables Other long-term receivables Provision for long-term doubtful debts (*) Fixed assets Tangible fixed assets - Original cost - Accumulated depreciation (*) Financial lease assets - Original cost - Accumulated depreciation (*) Intangible fixed assets - Original cost - Accumulated depreciation (*) Construction - in - progress 210 211 III Investment property - Original cost - Accumulated depreciation (*) 240 241 242 IV Long-term investments Investments in subsidiary companies Contribution to joint business Other long-term investments Provision for long-term investments (*) 250 V.13,14 251 252 258 259 V Other long-term assets Long-term prepaid expenses Deferred CIT asset Other non-current assets 260 261 262 268 TOTAL ASSETS 270 2 II 218 219 V.8 V.9 220 V.10 221 V.10.1 222 223 224 V.10.2 225 226 227 V.10.3 228 229 230 V.11 V.12 V.15 V.16 V.17 Notes as shown on pages from 16 to 52 are an integral part of the financial statements FINANCIAL STATEMENTS ABCD COMPANY Address: No 112, alley 553, Giai Phong street, Giap Bat ward, Hoang Mai district, Hanoi city For the year ended 31/12/2011 Sample B 01 - DN BALANCE SHEET (CONT’D) As at 31/12/2011 RESOURCES Code Note 31/12/2011 Unit: VND 31/12/2010 A LIABILITIES 300 23.521.498 - I 10 11 Short term borrowings Short-term borrowing Accounts payable-trade Advances from customers Taxes and payables to the State budget Payable to employees Accrued expenses Interior-company payables Progress payment due to customers Other short payables Provision for short - term payable Welfare and bonus funds 310 311 312 313 314 315 316 317 318 319 320 323 23.521.498 9.903.432 13.618.066 - - II Long-term loans Long-term payable-trade Long-term inter-company payables Other long-term debt Long-term loans and borrows Deferred CIT liabilities Provision for unemployment Provision for long - term payable Unimplemented incomes Technology and science development funds 330 331 332 333 334 V.21 335 V.23 336 337 338 - - 339 - V.18 V.19 V.20 V.21 Notes as shown on pages from 16 to 52 are an integral part of the financial statements - ... máy móc, thiết bị; Thực quyền xuất khẩu, thực quyền nhập hàng hóa (trừ mặt hàng thuộc diện tạm dừng xuất khẩu, tạm dừng nhập hàng hóa thuộc diện cấm xuất khẩu, cấm nhập theo quy định pháp luật... hạch tốn vào tốn vào chi phí thu nhập mà để số dư báo cáo tài chính, đầu năm sau ghi bút tốn ngược lại để xố số dư Như vậy, Cơng ty tiến hành đánh giá lại chênh lệch tỷ giá hối đoái vào ngày... quản lý khu công nghiệp chế xuất Hà Nội - Ủy ban nhân dân thành phố Hà Nội cấP, the Company’s business operations include: - - - Lắp đặt máy móc, thiết bị cơng nghiệp; Sửa chữa bảo dưỡng máy móc,