英文财务审计综合报告

chinaauditinternationalcertifiedpulicaccountants

address:8thfloor,buildingc,yuhuidasha,no.73fuchengroad,haidian,beijing,china,100143tel:+861068731010fax:

auditorsreport

ref:caicpa()no.01010218

auditorsreporttotheshareholdersof

chinaaerospacecontructiongroupco.,ltd.

management¡¯sresponsibilityforthefinancialstatements

managementisresponsibleforthepreparationofthesefinancialstatementsinaccordancewiththeaccountingstandardsforbusinessenterprisesandaccountingsystemsforbusinessenterprises.thisresponsibilityincludes:(1)designing,implementingandmaintaininginternalcontrolrelevanttothepreparationoffinancialstatementsthatarefreefrommaterialmisstatement,whetherduetofraudorerror;(2)selectingandapplyingappropriateaccountingpolicies;(3)makingaccountingestimatesthatarereasonableinthecircumstances.

auditor¡¯sresponsibility

anauditinvolvesperformingprocedurestoobtainauditevidenceabouttheamountanddisclosuresinthefinancialstatements.theproceduresselecteddependontheauditor¡¯sjudgment,includingtheassessmentoftherisksofmaterialmisstatementofthefinancialstatements,whetherduetofraudorerror.inmakingthoseriskassessments,theauditorconsidersinternalcontrolrelevanttotheentity¡¯spreparationofthefinancialstatementsinordertodesignauditproceduresthatareappropriateinthecircumstances,butnotforthepurposeofexpressinganopinionontheeffectivenessoftheentity¡¯sinternalcontrol.anauditalsoincludesevaluatingtheappropriatenessofaccountingpoliciesusedandreasonablenessofaccountingestimatesmadebymanagement,aswellasevaluatingtheoverallpresentationofthefinancialstatements.

webelievethattheauditevidencewehaveobtainedissufficientandappropriatetoprovideabasisforourauditopinion.opinion

inouropinion,thefinancialstatementspresentfairly,inallmaterialrespects,thefinancialpositionofchinaaerospacecontructiongroupco.,ltdasofdecember31,,andofitsfinancialperformanceanditscashflowsfortheyearthenendedinaccordancewiththeaccountingstandardsforbusinessenterprises

andaccountingsystemsforbusinessenterprises.

chinacertifiedpublicaccountant:liujuren,liguiqin

chinaauditinternationalcertifiedpulicaccountants

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balancesheet

unit:nanjingfullshareindustrialholdinggroupco.limiteddate:decemberunit:cny

profitstatement

december

formulatedby:nanjingfullshareindustrialholdinggroupco.limited

nanjingfullshareindustrialholdinggroupco.limited

cashflowstatement

year

[withthespecialseal(1)forauditofnanjingzhongyacertifiedpublicaccountantsco.,ltd.,3016]

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examining,onatestbasis,evidencesupportingtheamountsanddisclosuresinthefinancialstatements.anauditalsoincludesassessingtheaccountingprinciplesusedandsignificantestimatesmadebymanagement,aswellasevaluatingtheoverallfinancialstatementpresentation.webelievethatourauditprovidesareasonablebasisforouropinion.

inouropinion,thefinancialstatementsreferredaboveareinaccordancewiththerequirementsofboththeaccountingstandardforbusinessenterprisesandotherrelevantfinancialandaccountinglawsandregulationspromulgatedbythestate,

giveatrueandfairviewof(orarepresentedfairly,inallmaterialrespects,)thefinancialpositionasofdecember31,,andtheresultsofitsoperationsanditscashflowsfortheyearsthenended.

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weconductedourauditinaccordancewiththeindependentauditingstandardsforchinesecertifiedpublicaccountants.thosestandardsrequirethatweplanandperformtheaudittoobtainreasonableassuranceaboutwhetherthefinancialstatementsarefreeofmaterialmisstatement.anauditincludes

examining,onatestbasis,evidencesupportingtheamountsanddisclosuresinthefinancialstatements.anauditalsoincludesassessingtheaccountingprinciplesusedandsignificantestimatesmadebymanagement,aswellasevaluatingtheoverallfinancialstatementpresentation.webelievethatourauditprovidesareasonablebasisforouropinion.

provisionforlossrelatingtotheprojectservicefeesreceivablehasbeenmadeatapproximately3%oftheyear-endbalance,andnoprovisionismadeforotherlong-termreceivables.

inouropinion,exceptforthepossibleeffectsoftheuncertaintyaboutthecollectibilityoftheproject

servicefeesandotherlong-termreceivables,thefinancialstatementsreferredaboveareinaccordancewiththerequirementsofboththeaccountingstandardforbusinessenterprisesandotherrelevantfinancialandaccountinglawsandregulationspromulgatedbythestate,giveatrueandfairviewof(orarepresentedfairly,inallmaterialrespects,)thefinancialpositionasofdecember31,,andtheresultsofits

operationsanditscashflowsfortheyearsthenended.certifiedpublicaccountants(nameandstampofthefirm)

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examining,onatestbasis,evidencesupportingtheamountsanddisclosuresinthefinancialstatements.anauditalsoincludesassessingtheaccountingprinciplesusedandsignificantestimatesmadebymanagement,aswellasevaluatingtheoverallfinancialstatementpresentation.webelievethatourauditprovidesareasonablebasisforouropinion.

theinventorycostingmethodasinnotexandthevaluationmethodforfixedassetsasinnotexxdonotfollowthehistoricalcostprinciple.thisdeparturefromtheaccountingstandardshascausedarmbyx

inouropinion,duetothematerialimpactofthemattersmentionedabove,thefinancialstatementsreferredabovearenotinaccordancewiththerequirementsofboththeaccountingstandardforbusiness

enterprisesandotherrelevantfinancialandaccountinglawsandregulationspromulgatedbythestate,don¡¯tgiveatrueandfairviewof(orarenotpresentedfairly,inallmaterialrespects,)thefinancialpositionasofdecember31,,andtheresultsofitsoperationsanditscashflowsfortheyearsthenended.

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thisresponsibilityincludes:designing,implementingandmaintaininginternalcontrolrelevanttothepreparationoffinancialstatementsthatarefreefrommaterialmisstatement,whetherduetofraudorerror;selectingandapplyingappropriateaccountingpolicies;andmakingaccountingestimatesthatarereasonableinthecircumstances.

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ourresponsibilityistoexpressanopiniononthesefinancialstatementsbasedonouraudit.

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