ABCD

Client: ABC Limited W.P.No.

Audit for the year ended 30 Jun 2006 (Final) Compiled by
Subject: Fixed asset lead sheet Dated: 10 Jul 2006

Depreciation rate 5% 5% 20% 18% δ

Useful life 20 20 5 6

Plant and Office equipment, Motor

Buildings machinery furniture & fittings vehicles Total

Historical cost
Opening bal. 2,381,628 8,117,959 195,139 156,096 10,850,821 Ag
Transfer from CIP 16,288 220,444 - - 236,733
Addition - 39,320 58,181 - 97,501
Written-off - - - - -
Ending bal @30.06.06 2,397,916 8,377,723 253,320 156,096 11,185,055 Ex

Accumulated depreciation
Opening bal. 686,638 1,827,858 117,070 110,860 2,742,426 Ag
Charged for the year 119,778 411,585 27,588 12,109 571,060
Written-off - - - - -
Ending bal @30.06.06 806,416 2,239,443 144,658 122,969 3,313,486 Ex

Net book value

Closing balance 1,591,500 6,138,280 108,662 33,127 7,871,569
Opening balance 1,694,990 6,290,101 78,069 45,236 8,108,395

Ag Agreed to last year financial report

Ex Agreed to this year TB
δ Checked with group policy, noting agreement.

Allocation of depreciation charged:

- G&A expense 22,252
- COGS 548,808
571,060

Fully depreciated (156,031)

Idle fixed assets -
Pledge to Bank -
ABCD
Client: ABC Limited W.P.No.
Audit for the year ended 30 Jun 2006 (Final) Compiled by
Subject: Fixed asset additions Dated: 10 Jul 2006

Objective
To ensure that fixed asset additions are fairly stated.

Procedures
Obtain the list of fixed asset additions
Vouch the additions to supporting documents. Basis of selection: the whole population.
For the FAs transferred from CIP: Check to handover minutes or other relevant documents.

Workdone

Description Debit DebitVND Invoice Voucher Ref. Date Note

Purchased in the period

Plant and machinery
Rotary Hand Pump 2,401 38,172,000 PC0038 VDN1246/05 10/27/2005 √
Spare crew assembly,spare gear 8,335 132,942,293 PC0041 P000028/06 3/9/2006 √
Spare crew set, speed control 7,315 116,674,410 PC0042 P000027/06 3/9/2006 √
Electro-pneumatic postioner (FS3582I-162) 2,388 38,090,934 PC0040 V001475/06 3/23/2006 √
Differential transmitter 1151dp4s22s2b3i7 5,250 83,729,967 PC0039 VDN0391/06 3/9/2006 √
Bareshaft pump, Toshiba motor 4,191 66,846,928 PC0043 P000020/06 3/9/2006 √
Air hoist 15m chain bucket 6,023 96,347,052 PC0051 P000044/06 6/27/2006 √
Drain Line 1,930 30,800,000 PC0050 V002836/06 5/29/2006 √
Gelcoat pump spare parts 1,488 23,747,620 PC0049 VDN0714/06 5/10/2006 √
Office equipment, furniture & fittings
01 new fax machine 680 10,799,760 OE0105 V004719/05 9/15/2005 √
01 new photocopier 4,559 72,453,684 OE0106 V004717/05 9/15/2005 √
HP Laptop 1,699 27,014,000 OE0107 V005138/05 10/5/2005 √
Heat conduct cooking 879 13,979,286 LE0030 V000622/06 2/10/2006 √
Accpac & MISYS 27,711 441,986,462 LE0032 P000021/06 3/30/2006 √
Accpac & MISYS 4,407 70,288,620 LE0031 P000022/06 3/30/2006 √
Tubes class G 1,906 30,402,614 LE0033 P000026/06 3/30/2006 √
01 new laptop 1,801 28,710,000 LE0034 V001797/06 4/10/2006 √
Acer DLP projector 945 15,120,000 OE0111 V003584/06 6/28/2006 √
Domain Controller IBM server 5,841 93,440,000 OE0112 V003148/06 6/23/2006 √
Wall board 513 8,187,200 OE0110 V002776/06 5/23/2006 √
Office renovation 2,974 47,460,909 OE0109 V002775/06 5/23/2006 √
MiSys level 2 4,267 68,098,447 LE0034 P000031/06 5/30/2006 √
Subtotal 97,501

Transferred from CIP

Plant and machinery
Extend waste treatment structure to allow dewarter
5,604 89,437,127 06091 VDN0770/05 7/31/2005
Critical Spare parts 15,829 252,627,967 06091 5/2/1943
Washing water tank 1,373 21,910,207 06091 V004944/05 9/27/2005
Design cost for 20MT emulsion reactor & Consultant
4,733 75,535,967 06091 8/30/2005
Downstream facilities for UPE blending and thixotr
192,906 3,078,782,154 06091 12/31/2005
Buildings
Drive in rack for MB 2,201 35,123,651 06091 V004843/04 8/5/2004
Drive in rack for warehse 14,088 224,840,011 06091 8/30/2005
Subtotal 236,733

Grand total 334,233

√ Vouched to payment vouchers and invoices.

Conclusion
Fixed assets addition appears fairly stated
ABCD
Client: ABC Limited W.P.No.
Audit for the year ended 30 Jun 2006 (Final) Compiled by
Subject: Reasonableness test for depreciation Dated: 10 Jul 2006

Old Fixed assets Cost Fully depre Total Rate Months Depre charge.
(a)
Buildings 2,381,628 - 2,381,628 5% 12 119,081
Plant and machinery 8,117,959 - 8,117,959 5% 12 405,898
Office equipment, furniture & fittings 195,139 (67,206) 127,933 20% 12 25,587
Motor vehicles 156,096 (88,825) 67,271 18% 12 12,109
Subtotal 10,850,821 (156,031) 10,694,790 562,675

Additions Cost Fully depre Total Rate Months Depre charge.

(b)
Buildings - - - 5% 2 -
Plant and machinery 39,320 - 39,320 5% 4 655
Office equipment 58,181 - 58,181 20% 4 3,879
Motor vehicles - - - 18% - -
Subtotal 97,501 4,534

Transferred from CIP Cost Fully depre Total Rate Months Depre charge.

Buildings 16,288 - 16,288 5% 11 747

Plant and machinery 220,444 - 220,444 5% 7 6,430
Office equipment - - - 20% - -
Motor vehicles - - - 18% - -
Subtotal 236,733 7,176

Grand total 11,185,055 574,385

Total depreciation estimated by KPMG 574,385

Per client 571,060
Diff 3,325
0.58%
=> imm, to leave
Recalculated depreciation according to decision 206
Ex
Depre.charge of
Cir 206 openning cost. addition Total
(a)*(c)*10
(c) (b)*(c)*10/12
/12
Buildings 4% 79,388 - 79,388
Plant and machinery 10% 676,497 3,277 679,773
Office equipment 20% 21,322 9,697 31,019
Motor vehicles 16.7% 9,343 - 9,343
Total depreciation recalculated according to decision 206 by KPMG 799,523
Total per client 571,060
Diff 228,463

Ex Rates extracted from Circular 206

Conclusion
Depreciation appears fairly stated
ABCD
Client: ABC Limited W.P.No.
Audit for the year ended 30 Jun 2006 (Final) Compiled by
Subject: CIP Dated: 10 Jul 2006

Ag Ex
Balance Balance
@30.06.05 @30.06.06

Opening bal. 382,960 30,685

Additions 542,484 206,048

Transferred to FAs (894,759) (236,733)

Ending bal. 30,685 -

Ag Agreed to last year financial report

Ex Extracted from this year TB
ABCD
Client: ABC Limited W.P.No.
Audit for the year ended 30 Jun 2006 (Final) Compiled by
Subject: CIP addition Dated: 10 Jul 2006

Objective:
To obtain evidence that CEAP of addition in CIP is not materially mistated.

Background:
- Based on the completion of the construction assets, supplier will send invoices to client. Before paying this
invoice, the invoice is passed to Production Manager (PM) to check.
- PM will refer to the contract and make sure that the payment is in line with the terms in there.
- He will then sign on the invoice and transfer the document back to account department for payment.

Procedure:
- Obtain GL of CIP account and Fixed asset registration file from client.
- Review the nature of each items to ensure that client has correctly recorded CIP
- Vouching all transactions to obtain evidences that client actually paid money to suppliers
- Compare amount capitalised by client with contract amount to ensure no double payment has been made and
client has accrued their liabilities with supplier properly.
- Send confirmation to the key supplier/constructor
- Send confirmation to related party to confirm the CIP items purchased.

Findings:
Please refer to WP ________ for further information.

Conclusion:
Based on our workdone, CIP addition appears fairly stated.
ABCD
Client: ABC Limited W.P.No.
Audit for the year ended 30 Jun 2006 (Final) Compiled by
Subject: CIP addition Dated: 10 Jul 2006

Suppliers Voucher Ref. Description Debit DebitVND Payment date INV date INV amount
CIP addition
ABC Holdings P000005/06 Spare parts (wstril spares) 750 11,942,250 1/25/2006
ABC Holdings P000006/06 Spare parts 2,218 35,310,845 1/25/2006
ABC Holdings P000050/05 Fan unit 1,953 31,035,215 9/30/2005
ABC Holdings P000051/05 Flow indicators 601 9,549,786 9/30/2005
ABC Holdings P000052/05 Control cards 1,127 17,905,848 9/30/2005
ABC Holdings P000053/05 Micromotion Mass Flow Meter 1,485 23,611,500 10/28/2005
ABC Holdings P000054/05 Relief valves 428 6,811,878 10/28/2005
ABC Holdings P000055/05 Oil heat fan impeller 371 5,902,875 10/28/2005
ABC Holdings P000056/05 Mixer dispenser motor 334 5,312,667 10/28/2005
ABC Holdings P000057/05 Small manual ball valves 180 2,857,071 10/28/2005
ABC Holdings P000058/05 Ulbrec strainer GT80 2,034 32,347,755 10/28/2005
ABC Holdings P000059/05 Pressure gauge 1,159 18,426,828 10/28/2005
ABC Holdings P000060/05 Mixer P750-FC heavy duty 64mm 7,413 117,868,608 10/28/2005
ABC Holdings P000061/05 Mixer P750-FC heavy duty 75mm 4,782 76,029,030 10/28/2005
ABC Holdings P000062/05 Mixer shaft 64mm 2,228 35,417,250 10/28/2005
ABC Holdings P000063/05 Mixer shaft 57mm 2,228 35,417,250 10/28/2005
ABC Holdings P000064/05 Mixer dispenser 3,713 59,028,750 10/28/2005
ABC Holdings P000065/05 Fillinf heat arm 7,926 126,026,262 10/28/2005
ABC Holdings P000066/05 Bag filter 3,304 52,535,667 10/28/2005
ABC Holdings P000067/05 Gear Pump 7,149 113,665,761 10/28/2005
ABC Holdings P000068/05 Miniman fume arm and damper 950 15,099,594 10/28/2005
ABC Holdings P000069/05 Manual ball and butterfly valv 2,643 42,028,470 10/28/2005
ABC Holdings P000070/05 Actuated ball valves 743 11,805,750 10/28/2005
ABC Holdings P000072/05 Micromotion Mass Flow Meter 520 8,264,025 10/28/2005
ABC Holdings P000073/05 Mushroom vents 1,476 23,469,831 10/28/2005
ABC Holdings P000074/05 Relief vents 2,917 46,384,752 10/28/2005
ABC Holdings P000075/05 Filling head 50NB 2,176 34,590,927 10/28/2005
ABC Holdings P000076/05 Hoses and fittings 1,593 25,323,294 10/28/2005
ABC Holdings P000077/05 Manholes 1,299 20,660,142 10/28/2005
ABC Holdings P000078/05 Flowmeters repaired 2,539 40,375,665 10/28/2005
ABC Holdings P000079/05 Micromotion Mass Flow Meter 11,739 186,648,987 10/28/2005
ABC Holdings P000080/05 Pneumatic valves 3,000 47,700,000 10/28/2005
CH. KD THIEÁT BÒ TAØU THUÛY & CN V000301/06 Electric equipment 2,476 39,423,932 1/18/2006 1/11/2006 0076672
V000380/06
CTY TNHH TM & SX TAÂN PHÖÔNG PHAÙT Shelves 3,511 55,902,555 1/24/2006 1/11/2006 0085529
V004387/05
CTY TNHH TM & SX TAÂN PHÖÔNG PHAÙT for UPE 2,500 39,695,820 8/26/2005 8/12/2005 0092843
CTY TNHH ÑIEÄN HOÀNG THÒNH AN PHAV004646/05 Paid 30% PO 0019/05-CA 7,526 119,602,987 9/8/2005 9/7/2005 0052197
 V004944/05
CTY CN THUÛY SAÛN(XNÑS.TAØU BIEÅN ÑOÂNG) Washing water tank 1,373 21,818,182 9/27/2005 0041103
CTY TNHH TM & DV QUAÙN VUÕ V006135/05 Motor 10HP, 40HP 1,253 19,933,977 11/23/2005 11/16/2005 0041189
CTY TNHH TM & DV QUAÙN VUÕ V006392/05 Motor 25 HP 1,060 16,864,600 11/30/2005 11/25/2005 0049257
CTY TNHH CAO DÖÔNG VDN0770/05 Supersack shed construction 5,604 89,000,000 7/14/2005 0081568
CTY TNHH CAO DÖÔNG VDN0949/05 Desing cost for 20MT emulsion reactor 2,834 45,000,000 8/30/2005 8/8/2005 0081581
CTY TNHH CAO DÖÔNG VDN1118/05 Fabrication and Erection of Mechanical works-UPE
14,956 237,802,500 10/5/2005 9/26/2005 0081591
CTY TNHH CAO DÖÔNG VDN1119/05 Fabrication and Erection of Mechanical works-UPE
19,942 317,070,000 10/5/2005 9/30/2005 0081592
VDN1147/05
CTY TNHH ÑIEÄN HOÀNG THÒNH AN PHA For addition valve 2,949 46,893,200 10/11/2005 10/10/2005 0042879
VDN1148/05
CTY TNHH ÑIEÄN HOÀNG THÒNH AN PHA For UPE blending project 17,923 284,980,309 10/11/2005 10/10/2005 0042878
CH KD THIEÁT BÒ TAØU THUÛY & CN VDN1306/05 Double seal for P104A 4,561 72,567,840 11/10/2005 10/25/2005 0033575
EMERSON PROCESS MANAGEMENT AUST.VDN1362/05
PTY.LTD DCS upgrade 10,573 168,208,691 11/18/2005 10/24/2005 7020633
VDN1547/05
CTY TNHH ÑIEÄN HOÀNG THÒNH AN PHA FOR UPE BLENDING PROJECT 1,159 18,436,213 12/21/2005 12/15/2005 0092567
VDN1548/05
CTY TNHH ÑIEÄN HOÀNG THÒNH AN PHA FOR UPE BLENDING PROJECT 5,283 84,020,774 12/21/2005 12/15/2005 0092566
CTY TNHH CAO DÖÔNG VDN1549/05 Fabrication and Erection of Mechanical works-UPE
2,713 43,151,000 12/21/2005 12/18/2005 0006763
CTY TNHH CAO DÖÔNG VDN1550/05 Fabrication and Erection of Mechanical works-UPE
3,018 48,000,000 12/21/2005 12/18/2005 0006764
CTY TNHH CAO DÖÔNG VDN1551/05 Fabrication and Erection of Mechanical works-UPE
11,858 188,600,000 12/21/2005 12/18/2005 0006765
206,048
Opening balance
KPMG VDN0070/05 Consultant fee 1,898
CTY TNHH V004843/04
TM & SX TAÂN PHÖÔNG PHAÙT Drive in rack 2,201
CTY TNHH V001411/05
TM & SX TAÂN PHÖÔNG PHAÙT Pallet rack for DG store (class 6 and 8) 8,284
CTY TNHH V006703/04
TM & SX TAÂN PHÖÔNG PHAÙT Drive in rack for arrange and contain RM 3,304
CTY TNHH CAO DÖÔNG VDN0602/05 Fabrication and Erection of Mechanical works-UPE
14,999
30,685

Total transferred to Fixed assets 236,733

ABCD
Client: ABC Limited W.P.No.
Audit for the year ended 30 Jun 2006 (Final) Compiled by
Subject: Evaluate the effect of CIP depreciation date on depreciation Dated: 10 Jul 2006

Objective:
To obtain evidence that client has taken into account the depreciation of CIP right after it was completed.

Background:
- No finalisation minutes is available for all FAs transfered from CIP. --> /raise ML/
- Client calculates depreciation based on payment date of the last item of the asset. This method is not correct and
affects depreciation of FA.
- Per discussion with Production Manager, Mr Van, who is in-charge of monitoring CIP, invoices are only billed
upon works are finished and payments are made in 3 or 4 following days. So that, we used invoice date as
completion date and the evidence to transfering to FAs.

Procedure:
- We checked to payment terms in contracts, payment vouchers during vouching CIP addition and noted that no
significant different between billing date and payment date.
- Using the invoices date, we compared with depreciation date used in the Fixed Assets Register and calculate the
possible effect on the total depreciation for the year.

Findings:
Please refer to WP ________ for further information.

Conclusion:
Based on our workdone, depreciation of Fixed assets tranferred from CIP in the period appears fairly stated.
ABCD
Client: ABC Limited W.P.No.
Audit for the year ended 30 Jun 2006 (Final) Compiled by
Subject: Evaluate the effect of CIP depreciation date on depreciation Dated: 10 Jul 2

√ V √
(1) (2) (3) (4)=max[(3)] (5)=(1)-(3) (6)

Purchased Purchased INV Depreciation date Depre.

Description Detail Reference INV amount INV dade Diff
Date Price Number per KPMG rate

Extend waste treatment structure

31-Jul-05
to allow dewarter
5,604 13-Jul-05 18 5%
Supersack shed construction 14-Jul-05 5,604 VDN0770/05 89,000,000 13-Jul-05 0081568
Critical Spare parts 31-Jan-06 15,829 25-Jan-06 6 5%
Spare parts 25-Jan-06 2,218 P000006/06 25-Jan-06 Purchased from inter-co
Spare parts (wstril spares) 25-Jan-06 750 P000005/06 25-Jan-06 Purchased from inter-co
Shelves 24-Jan-06 3,511 V000380/06 55,902,555 11-Jan-06 0085529
Electric equipment 18-Jan-06 2,476 V000301/06 39,423,932 11-Jan-06 0076672
Motor 25 HP 30-Nov-05 1,060 V006392/05 16,864,600 25-Nov-05 0049257
Motor 10HP, 40HP 23-Nov-05 1,253 V006135/05 19,933,977 16-Nov-05 0041189
Double seal for P104A 10-Nov-05 4,561 VDN1306/05 72,576,840 25-Oct-05 0033575
Washing water tank 27-Sep-05 1,373 29-Sep-05 (2) 5%
Washing water tank 27-Sep-05 1,373 V004944/05 21,818,182 29-Sep-05 0041103
Design cost for 20MT emulsion30-Aug-05
reactor & Consultant
4,733 30-Aug-05 0 5%
Desing cost for 20MT emulsion30-Aug-05
reactor 2,834 VDN0949/05 45,000,000 8-Aug-05 0081581
Consultant fee 28-Feb-05 1,898 VDN0070/05 28-Feb-05 Opening balance
Drive in rack for MB 5-Aug-04 2,201 5-Aug-04 0 5%
Drive in rack 5-Aug-04 2,201 V004843/04 5-Aug-04 Opening balance
Drive in rack for warehse 30-Aug-05 14,088 26-Aug-05 4 5%
for UPE 26-Aug-05 2,500 V004387/05 39,695,820 12-Aug-05 0092843
Pallet rack for DG store (class
29-Mar-05
6 and 8) 8,284 V001411/05 29-Mar-05 Opening balance
Drive in rack for arrange and26-Oct-04
contain RM 3,304 V006703/04 26-Oct-04 Opening balance
Downstream facilities for UPE31-Dec-05
blending and
192,906
thixotr 21-Dec-05 10 5%
Fabrication and Erection of 21-Dec-05
Mechanical works-UPE 11,858 VDN1551/05 188,600,000 18-Dec-05 0006765
FOR UPE BLENDING PROJECT 21-Dec-05 1,159 VDN1547/05 18,436,213 15-Dec-05 0092567
FOR UPE BLENDING PROJECT 21-Dec-05 5,283 VDN1548/05 8,402,077 15-Dec-05 0092566
Fabrication and Erection of 21-Dec-05
Mechanical works-UPE 3,018 VDN1550/05 48,000,000 18-Dec-05 0006764
Fabrication and Erection of 21-Dec-05
Mechanical works-UPE 2,713 VDN1549/05 43,151,000 18-Dec-05 0006763
DCS upgrade 18-Nov-05 10,573 VDN1362/05 168,208,691 24-Oct-05 7020633
Relief vents 28-Oct-05 2,917 P000074/05 28-Oct-05 Purchased from inter-co
Actuated ball valves 28-Oct-05 743 P000070/05 28-Oct-05 Purchased from inter-co
Pneumatic valves 28-Oct-05 3,000 P000080/05 28-Oct-05 Purchased from inter-co
Micromotion Mass Flow Meter 28-Oct-05 11,739 P000079/05 28-Oct-05 Purchased from inter-co
Flowmeters repaired 28-Oct-05 2,539 P000078/05 28-Oct-05 Purchased from inter-co
Manholes 28-Oct-05 1,299 P000077/05 28-Oct-05 Purchased from inter-co
Hoses and fittings 28-Oct-05 1,593 P000076/05 28-Oct-05 Purchased from inter-co
Filling head 50NB 28-Oct-05 2,176 P000075/05 28-Oct-05 Purchased from inter-co
Mixer shaft 57mm 28-Oct-05 2,228 P000063/05 28-Oct-05 Purchased from inter-co
Micromotion Mass Flow Meter 28-Oct-05 1,485 P000053/05 28-Oct-05 Purchased from inter-co
Relief valves 28-Oct-05 428 P000054/05 28-Oct-05 Purchased from inter-co
Oil heat fan impeller 28-Oct-05 371 P000055/05 28-Oct-05 Purchased from inter-co
Mixer dispenser motor 28-Oct-05 334 P000056/05 28-Oct-05 Purchased from inter-co
Small manual ball valves 28-Oct-05 180 P000057/05 28-Oct-05 Purchased from inter-co
Ulbrec strainer GT80 28-Oct-05 2,034 P000058/05 28-Oct-05 Purchased from inter-co
Pressure gauge 28-Oct-05 1,159 P000059/05 28-Oct-05 Purchased from inter-co
Mixer P750-FC heavy duty 64mm
28-Oct-05 7,413 P000060/05 28-Oct-05 Purchased from inter-co
Mixer P750-FC heavy duty 75mm
28-Oct-05 4,782 P000061/05 28-Oct-05 Purchased from inter-co
Mushroom vents 28-Oct-05 1,476 P000073/05 28-Oct-05 Purchased from inter-co
Mixer shaft 64mm 28-Oct-05 2,228 P000062/05 28-Oct-05 Purchased from inter-co
Micromotion Mass Flow Meter 28-Oct-05 520 P000072/05 28-Oct-05 Purchased from inter-co
Bag filter 28-Oct-05 3,304 P000066/05 28-Oct-05 Purchased from inter-co
Gear Pump 28-Oct-05 7,149 P000067/05 28-Oct-05 Purchased from inter-co
Mixer dispenser 28-Oct-05 3,713 P000064/05 28-Oct-05 Purchased from inter-co
Manual ball and butterfly valv
28-Oct-05 2,643 P000069/05 28-Oct-05 Purchased from inter-co
Miniman fume arm and damper 28-Oct-05 950 P000068/05 28-Oct-05 Purchased from inter-co
Fillinf heat arm 28-Oct-05 7,926 P000065/05 28-Oct-05 Purchased from inter-co
For UPE blending project 11-Oct-05 17,923 VDN1148/05 284,980,309 10-Oct-05 0042878
For addition valve 11-Oct-05 2,949 VDN1147/05 116,893,200 10-Oct-05 0042879
Fabrication and Erection of Mechanical
5-Oct-05 works-UPE 14,956 VDN1118/05 237,802,560 26-Sep-05 0081591
Fabrication and Erection of Mechanical
5-Oct-05 works-UPE 19,942 VDN1119/05 317,070,000 30-Sep-05 0081592
Control cards 30-Sep-05 1,127 P000052/05 30-Sep-05 Purchased from inter-co
Flow indicators 30-Sep-05 601 P000051/05 30-Sep-05 Purchased from inter-co
Fan unit 30-Sep-05 1,953 P000050/05 30-Sep-05 Purchased from inter-co
Paid 30% PO 0019/05-CA 8-Sep-05 7,526 V004646/05 119,602,987 7-Sep-05 0052197
Fabrication and Erection of Mechanical
7-Jun-05 works-UPE 14,999 VDN0602/05 Opening balance

Total 236,733

Total depreciation expense this year

Since the effect is immaterial, we suggest not to adjust this amount

√ Extracted from Fixed Assets Register
V Vouched to payment vouchers and invoices
W.P.No.
Compiled by
Dated: 10 Jul 2006

(7)=(2)*(6)/12/
30*(5)

Effect on depre.

14

13

(0)

268
 303

571,060
0.05%