Public Disclosure Authorized. Public Disclosure Authorized. Public Disclosure Authorized. Public Disclosure Authorized
|
|
- Reynard Derrick Hodge
- 6 years ago
- Views:
Transcription
1 FINANCIAL REPORT Contents Table of contents Statem ent by project steering com m ittee Independent audit report Statem ent of incom e and expenditure, Notes to the financial report
2 STATEMENT BY PROJECT STEERING COMMITTEE We certfy that, to the best of our knowledge and belief: (a) the accompanying statement of income and expenditure of the project is drawn up so as to give a true and fair view of the results of the project funded by International Development Associatfon (IDA) for the year ended December 2016; (b) at the date of this statement there are reasonable grounds to believe that the grant was fully and solely expended on the project for which approval had been given by the University of the South Pacific as set out in the Grant Agreement dated 27 August 2014; Signed for and on behalf of the Committee. Dated this 2W' day of J4.ilM t s42.. W... Prof essor Rajesh Chandra Vice Chancellor & President Ko nlo Boila Executive Director Finance 2
3 Pacific House Tel: Level 7 Fax: E Y Butt Street Suva Fiji ey.com Building a better working world PO Box 1359 Suva Fiji INDEPENDENT AUDIT REPORT To members of Project Steering Committee of the University of the South Pacific Opinion We have audited the Financial Report of the Pacific Regional ICT Regulatory Development Project funded by the International Development Association ("IDA") which comprise of the Statement of Income and Expenditure for the year ended and notes to the financial report, including a summary of significant accounting policies. In our opinion, the accompanying Financial Report presents fairly, in accordance with accounting policies set out in Note 2, the income and expenditure of the Pacific Regional ICT Regulatory Development Project for the year ended 31 December Basis for Opinion We conducted our audit in accordance with International Standards on Auditing (ISA). Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the University in accordance with the ethical requirements that are relevant to our audit of the financial statements in Fiji and we have fulfilled our other responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Basis for Accounting and Restriction on Distribution and Use Without modifying our opinion, we draw attention to Note 2 to the Financial Report, which describes the basis of accounting. The Financial Report is prepared to assist the University to comply with the financial reporting provisions of the project agreement. As a result, the Financial Report may not be suitable for another purpose. Our report is intended solely for the University and IDA and should not be distributed to or used by parties other than the University or IDA. Responsibilities of management for the Financial Report Management is responsible for the preparation of the Financial Report in accordance with the accounting policies set out in Note 2, and for such internal control as the management determine is necessary to enable the preparation of Financial Report that are free from material misstatement, whether due to fraud or error. In preparing the Financial Report, management is responsible for assessing the Project's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intend to liquidate the Project or to cease operations, or have no realistic alternative but to do so. Management is responsible for overseeing the Project's financial reporting process. 3 A member firm of Ernst & Young Glotal Lmted
4 EY Building a better working world Auditor's Responsibilities for the Audit of the Financial Report Our objectives are to obtain reasonable assurance about whether the Financial Report as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISA will always detect a material misstatement when it exists. Misstatements can arise from fraud and error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of the Financial Report. As part of an audit in accordance with ISA, we exercise professional judgement and maintain professional skepticism throughout the audit. We also: - Identify and assess the risks of material misstatement of the Financial Report, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Project's internal control. - Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. - Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Project's ability to continue as a going concern. If we conclude that material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the Financial Report or, if such disclosures, are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Project to cease to continue as a going concern. We communicate with management regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. Suva, Fiji 29th June 2017 Ernst & Young Chartered Accountants A member firn of Ernst & Young Global Limited 4
5 STATEMENT OF INCOME AND EXPENDITURE Income Notes 2016 Project To-Date (PTD) FJD FJD International development association - grant 842,685 1,382,685 Expenses Goods 3(a) 50,847 50,847 Operating expense 3 (b) 101, ,376 Consultants' service 3 (c) 506, ,306 Training costs 3 (d) 70,332 86,474 Non consulting services 3 (e) 4,578 7,741 Total expenditure 733,338 1,041,744 Balance of funds 109, ,942 Signed for and on behalf of the Committee. Professor Rajesh Chandra Vice Chancellor & President Kolinlo Bolla Executive Director Finance The accompanying notes form an integral part of this Statement of income and Expenditure. 5
6 NOTES TO THE FINANCIAL REPORT 1, GENERAL INFORMATION The project is a part of the International Development Association ("IDA") investment program aimed towards strengthening the capacity of ICT regulatory institutions in the participating countries and to enhance regional collaboration and knowledge sharing on ICT regulatory issues. The project was funded by International Development Association. This is a financial report which comprises of the grant income recorded for the project and expenditure incurred for the year 1 January 2016 to 31 December SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Set out hereunder are the significant accounting policies adopted by the project in the preparation of the financial report of Pacific Regional ICT Regulatory Development Project for the year 1 January 2016 to 31 December a) Basis of preparation of the Financial Report The Financial Report has been prepared in accordance with the historical cost accounting and do not take into account chang:ng money values or current valuations of non current assets unless otherwise stated. b) Income Grant income is recorded upon receipt of income. c) Expenditure Expenses are recorded when paid in the year. The expenses recorded in this financial report comprise only those expenditure of the project funded by IDA during the year Project To-Date (PTD) 3. EXPENSES FJD FJD a) Goods Computer charges - software purchase 8,525 8,525 System enhancement 1,016 1,016 Eauipment purchase 8,255 8,255 Service contracts 2,917 2,917 Computer equipment 11,946 11,946 Equipment 18, ,847 b) Operating expense Advertising 93, ,219 Computer parts and accessories 250 Stationery 845 3,768 Office expenses Electrical maintenance OMS consumables Publications , ,
7 NOTES TO THE FINANCIAL REPORT continued 2016 ProJect To-Date (PTD) 3. EXPENSES continued FJD FJD c) Consultants' service Freight and courier charges Consultancy fees expense 506, ,243 Immigration-permit - 1,528 Appointment allowance - 5,500 Travelling - overseas - 14,900 Legal fees , ,306 d) Training costs Hospitality/expenses on meetings 12 1,262 Subsistence allowance 35,687 42,481 Travelling costs 34,133 42,231 Immigration permit ,332 86,474 e) Non consulting services Legal fees - 3,163 Audit fees 4,578 4,578 4,578 7,741 7
Independent auditor s report to the members of the Multicultural Council of the Northern Territory Incorporated
Independent auditor s report to the members of the Multicultural Council of the Northern Territory Incorporated Report on the Audit of the Financial Report Qualified Opinion We have audited the accompanying
More informationErnst & Young 8 Exhibition Street Melbourne VIC 3000 Australia GPO Box 67 Melbourne VIC 3001 Tel: +61 3 9288 8000 Fax: +61 3 8650 7777 ey.com/au Guild Retirement Fund (ABN 22 599 554 834) Report by the
More informationErnst & Young 200 George Street Sydney NSW 2000 Australia GPO Box 2646 Sydney NSW 2001 Tel: +61 2 9248 5555 Fax: +61 2 9248 5959 ey.com/au Auditor s independence declaration to the Directors of Sydney
More informationErnst & Young 8 Exhibition Street Melbourne VIC 3000 Australia GPO Box 67 Melbourne VIC 3001 Tel: +61 3 9288 8000 Fax: +61 3 8650 7777 ey.com/au Auditor s Independence Declaration to the unitholders of
More informationFor personal use only
FINANCIAL STATEMENTS Contents Table of contents Directors' report Statement by directors Independent audit report Statement of comprehensive income Statement of changes in equity Statement of financial
More informationOpera Australia and its Controlled Entities. Financial Report. For the year ended 31 December 2017 A.C.N
Opera Australia and its Controlled Entities Financial Report For the year ended 31 December 2017 A.C.N. 000 755 153 OPERA AUSTRALIA AND ITS CONTROLLED ENTITIES Financial Report FOR THE YEAR ENDED 31 DECEMBER
More informationINDEPENDENT AUDITORS REPORT
Tel: 758-452-2500 Fax: 758-452-7317 www.bdo.lc Mercury Court Choc Estate P.O. Box 364 Castries LC04 101 St. Lucia INDEPENDENT AUDITORS REPORT The Shareholders 1 st National Bank St. Lucia Limited Opinion
More informationAUDITOR S INDEPENDENCE DECLARATION As lead auditor for the audit of the SMSF Invest Property Fund for the year ended 30 June 2017, I declare that, to the best of my knowledge and belief, there have been:
More informationINDEPENDENT AUDITORS' REPORT
EY Building a better working world Ernst & Young Lao Limited Tel' +85621 455 077 6th Floor. Capital Tower Fax +85621 455 078 23 Singha Road, Nongbone Village ey.com Saysetlha District Vientiane Capital,
More informationJaguar Land Rover Australia Pty Ltd
Deloitte Touche Tohmatsu ABN 74 490 121 060 Grosvenor Place 225 George Street Sydney NSW 2000 PO Box N250 Grosvenor Place Sydney NSW 1217 Australia DX 10307SSE Tel: +61 (0) 2 9322 7000 Fax: +61 (0) 2 9322
More informationReport on the Financial Statements (ISA 700 (Revised) Report)
Report on the Financial Statements (ISA 700 (Revised) Report) Circumstances Audit of a complete set of financial statements of a medical scheme prepared in accordance with International Financial Reporting
More informationIndependent Auditor s Report To the readers of Wellington Cable Car Limited s financial statements and performance information for the year ended 30 June 2017 The Auditor-General is the auditor of Wellington
More informationFinancial Statements Including Audit Report
GULGONG RSL CLUB LIMITED ABN: 18 000 990 465 Financial Statements Including Audit Report For the year ended 31 December 2016 Gulgong RSL Club Limited ABN: 18 000 990 465 Crowe Horwath Central
More information24 October 2018 Deloitte Touche Tohmatsu ABN 74 490 121 060 Grosvenor Place 225 George Street Sydney, NSW, 2000 Australia Phone: +61 2 9322 7000 www.deloitte.com.au The Board of Directors Australian Water
More informationTo the Shareholder and Board of Directors of Kredaqro Non-Banking Credit Organization Limited Liability Company:
KREDAQRO NON-BANKING CREDIT ORGANIZATION LIMITED LIABILITY COMPANY The International Financial Reporting Standards Financial Statements and Independent Auditor s Report For the Year Ended December 31,
More informationAuditor s Independence Declaration under subdivision 60-C section of Australian Charities and Not-for-profits Commission Act 2012 To: the Direct
Auditor s Independence Declaration under subdivision 60-C section 60-40 of Australian Charities and Not-for-profits Commission Act 2012 To: the Directors of Sydney Theatre Company Limited I declare that,
More information30 November The Board of Directors Beacon Foundation Level 1, 40 Molle St Hobart TAS Dear Board Members.
Deloitte Touche Tohmatsu ABN 74 490 121 060 Level 8, 22 Elizabeth Street Hobart, TAS, 7000 Australia Phone: +61 3 6237 7000 www.deloitte.com.au 30 November 2017 The Board of Directors Beacon Foundation
More informationAppointed Actuary s Report
Appointed Actuary s Report THE SHAREHOLDERS AND DIRECTORS OF SUN LIFE FINANCIAL INC. I have valued the policy liabilities and reinsurance recoverables of Sun Life Financial Inc. and its subsidiaries for
More informationIndependent Auditor s report on financial statements Report by the RSE Auditor1 to the trustee of Kaplan Pooled Superannuation Trust (ABN:
Independent Auditor s report on financial statements Report by the RSE Auditor1 to the trustee of Kaplan Pooled Superannuation Trust (ABN: 54 808 466 581) Opinion I have audited the financial statements
More informationDeutsche Bank (Mauritius) Limited. Statement of financial position as at 31 December Deutsche Bank
Deutsche Bank (Mauritius) Limited Statement of financial position as at 31 December 2016 Assets: 2016 2015 2014 Cash and cash equivalents 387,587,689 467,934,849 610,927,505 Loans and advances to banks
More information20 Activity Area 4 - Financially sustainable organisation SoI Indicative Measure of Success/Achievement Financially sustainable organisation 1. The NRDA delivers a balanced operating budget on the Shareholder
More informationOpinion. Basis of Opinion
Independent Auditor s Report to the Directors of Choice Hotels Australasia Pty Ltd and the Franchisees contributing to the Choice Hotels Marketing Cooperative Funds ( the Funds ) Opinion We have audited
More informationThe Shareholders of T.Krungthai Industries Public Company Limited
REPORT OF CERTIFIED PUBLIC ACCOUNTANT To The Shareholders of T.Krungthai Industries Public Company Limited I have audited the accompanying of financial statements of T.Krungthai Industries Public Company
More informationINDEPENDENT AUDITOR S REPORT. HFC Annual Report
INDEPENDENT AUDITOR S REPORT HFC Annual Report 2016 31 32 HFC Annual Report 2016 INDEPENDENT AUDITOR S REPORT TO THE SHAREHOLDERS OF HFC BANK GROUP Report on the Audit of the Financial Statements Opinion
More informationAudit Report on the Financial Statements issued by an Independent Auditor
Audit Report on the Financial Statements issued by an Independent Auditor EBRO FOODS, S.A. Financial Statements and Management Report for the year ended December 31, 2017 Translation of a report and financial
More informationGNC-ALFA CJSC. Financial Statements for the year ended 31 December 2016
Financial Statements for the year ended 31 December 2016 Contents Independent Auditors Report 3 Statement of Financial Position 5 Statement of Profit or Loss and Other Comprehensive Income 6 Statement
More informationAUDITOR S INDEPENDENCE DECLARATION TO THE RESPONSIBLE PERSONS OF THE SHEPHERD CENTRE FOR DEAF CHILDREN ABN: 61 000 699 927 I declare that to the best of my knowledge and belief, during the year ended 31
More informationIndependent Auditor s Review Report
K 351 Shadman-1, Jail Road, Lahore, Pakistan. Telephone Fax Internet +92 (42) 111 576 484 +92 (42) 37429907 www.kpmg.com.pk Independent Auditor s Review Report to the members of Berger Paints Pakistan
More informationAudit Report on Consolidated Financial Statements issued by an Independent Auditor
Audit Report on Consolidated Financial Statements issued by an Independent Auditor INSTITUTO DE CRÉDITO OFICIAL AND SUBSIDIARIES Consolidated Financial Statements and Consolidated Management Report for
More informationAG ISA (NZ) 706 (Revised) Emphasis of matter paragraphs and other matter paragraphs
AG ISA (NZ) 706 (Revised) Emphasis of matter paragraphs and other matter paragraphs AG ISA (NZ) 706 (REVISED) THE AUDITOR-GENERAL S STATEMENT ON EMPHASIS OF MATTER PARAGRAPHS AND OTHER MATTER PARAGRAPHS
More informationEY Building a better working world
EY Building a better working world Ernst & Young Lao Co., Ltd. Tel: +856 21 455 077 6th Floor, Kolao Tower I Fax: +856 21 455 078 23 Slngha Road, Nongbone Village ey.com Saysettha District, Vientiane Capital,
More informationCCP Austria Abwicklungsstelle für Börsengeschäfte GmbH
Appendix I CCP Austria Abwicklungsstelle für Börsengeschäfte GmbH 1010 Wien, Strauchgasse 1-3 Financial Statements of December 31, 2016 BALANCE SHEET December 31, 2016 EUR Assets 2016-12-31 2015-12-31
More informationGNC-ALFA CJSC. Financial Statements for 2017
Financial Statements for 2017 Contents Independent Auditors Report 3 Statement of Financial Position 5 Statement of Profit or Loss and Other Comprehensive Income 6 Statement of Changes in Equity 7 Statement
More informationStaples Rodway Level 9, 45 Queen Street, 1010 PO Box 3899, Auckland 1140 New Zealand T F E W
Staples Rodway Level 9, 45 Queen Street, 1010 PO Box 3899, Auckland 1140 New Zealand T +64 9 309 0463 F +64 9 309 4544 E enquiries@staplesrodway.com W staplesrodway.co.nz INDEPENDENT AUDITOR S REPORT To
More informationa) Giving a true and fair view of the entity s financial position as at 31 December 2016 and of its performance for the year ended on that date; and
INDEPENDENT AUDITOR S REPORT TO THE MEMBERS OF TRANSPORT WORKERS UNION OF AUSTRALIA WESTERN AUSTRALIAN BRANCH Auditor s Opinion on the Financial Report We have audited the accompanying financial report
More informationBALKAN INVESTIGATIVE REPORTING NETWORK. (BIRN) Pristina - Kosovo FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2017
BALKAN INVESTIGATIVE REPORTING NETWORK (BIRN) Pristina - Kosovo FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2017 Pristina, April 23, 2018 N.Sh. Balluku & Zhaveli, General Partnership Auditor s
More informationMcDonald's Danmark ApS Annual report 2015 lndependent auditor's report To the shareholders of McDonald's Danmark ApS Opinion We have audited the financial statements of McDonald's Danmark ApS for the financial
More informationSpecial Considerations Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks
SINGAPORE STANDARD ON AUDITING SSA 800 (Revised) Special Considerations Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks SSA 800, Special Considerations Audits of Financial
More informationChanges to auditor reporting standards in Canada: What to expect
Audit Changes to auditor reporting standards in Canada: What to expect April 2018 Insert brand illustration into frame Contents Section Page Overview 03 Enhanced auditor s report 04 How will this impact
More informationGrant Thornton. An instinct for growth'm. Auditor's Report. To the Members of The St. Vincent Co-operative Bank Limited
Grant Thornton An instinct for growth'm April 26, 2018 Auditor's Report To the Members of Grant Thornton Pointe Seraphine P.O. Box 195 Castries, St. Lucia West Indies T +1758456 2600 F +1758452 1061 www.grantthornton.lc
More informationBordier Bank (TCI) Ltd
- Bordier Bank (TCI) td Consolidated Financial Information For the Year Ended December 31, 2017 Board of Directors: Evrard Bordier- Director/Chairman Andree Piche -Director/General Manager Corey Williams
More informationINDEPENDENT AUDITOR S REPORT TO THE MEMBERS OF UNILEVER GHANA LIMITED
INDEPENDENT AUDITOR S REPORT TO THE MEMBERS OF UNILEVER GHANA LIMITED Report on the Audit of the Financial Statements Opinion We have audited the financial statements of Unilever Ghana Limited, which comprise
More informationThe Scout Association of Australia. New South Wales Branch. Financial Report
The Scout Association of Australia New South Wales Branch Financial Report For the year ended 31 March 2017 Level 22 MLC Centre Postal Address: 19 Martin Place GPO Box 1615 Sydney
More informationSamostalna Liberalna Stranka Campaign Financial Disclosure Report with Independent Auditors Report thereon
Campaign Financial Disclosure Report with Independent Auditors Report thereon Extraordinary national elections 28 May 2014 06 June 2014 Table of Contents: Independent Auditors report..... 3 Statement of
More informationInternational Standard on Auditing (Ireland) 800 Special Considerations Audits of Financial Statements Prepared in Accordance with Special Purpose
International Standard on Auditing (Ireland) 800 Special Considerations Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks MISSION To contribute to Ireland having a strong
More informationIndependent Auditor s Report
22/F, CITIC Tower 1 Tim Mei Avenue Central, Hong Kong To the shareholders of Bank of China Limited (Established in the People s Republic of China with limited liability) Opinion We have audited the consolidated
More informationAdoption of new auditor s reports
Adoption of new auditor s reports AASB and PCAOB approve new standards July 2017 What you need to know The Auditing and Assurance Standards Board (AASB) approved a package of standards, effective in 2018,
More informationEMPHASIS OF MATTER BY INDEPENDENT AUDITORS ON THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 MARCH 2018
(a business trust constituted on 29 July 2011 and registered on 25 September 2012 under the laws of the Republic of Singapore) managed by RHT Health Trust Manager Pte. Ltd. EMPHASIS OF MATTER BY INDEPENDENT
More informationAG ISA (NZ) 705 (REVISED) THE AUDITOR-GENERAL S STATEMENT ON MODIFICATIONS TO THE OPINION IN THE INDEPENDENT AUDITOR S REPORT.
AG ISA (NZ) 705 (REVISED) THE AUDITOR-GENERAL S STATEMENT ON MODIFICATIONS TO THE OPINION IN THE INDEPENDENT AUDITOR S REPORT Contents Page Introduction 3-4901 Scope of this Statement 3-4901 Application
More informationEY Building a better working world
EY Building a better working world Ernst & Young Ford Rhodes Sidat Hyder Chartered Accountants House 1013, Street 2 Shirpoor road, Kabul Afghanistan Tel: +93(0) 752 055 025 ey.kbl@af.ey.com ey.com INDEPENDENT
More informationINDEPENDENT AUDITOR S REPORT (Translated from the original in Greek)
Deloitte Certified Public Accountants S.A. 3a Fragoklissias & Granikou str. Maroussi Athens GR 151-25 Greece Tel: +30 210 6781 100 Fax: +30 210 6776 221-2 www.deloitte.gr INDEPENDENT AUDITOR S REPORT (Translated
More informationAuditors Report Booklet
Auditors Report Booklet Table of Illustrations Unmodified Opinion Illustration 1 Illustration 2 Illustration 3 Illustration 4 Illustration 5 Illustration 6 Illustration 7 Illustration 8 Companies with
More informationInternational Standard on Auditing (UK) 800 (Revised)
Standard Audit and Assurance Financial Reporting Council October 2016 International Standard on Auditing (UK) 800 (Revised) Special Considerations Audits of Financial Statements prepared in accordance
More informationReport on the Audit of the Consolidated Financial Statements
To the General Meeting of Barry Callebaut AG, Zurich Report on the Audit of the Consolidated Financial Statements Opinion We have audited the consolidated financial statements of Barry Callebaut AG and
More informationConsolidated financial statements as at December 31, 2017
Ansaldo STS S.p.A. Consolidated financial statements as at December 31, 2017 Independent auditor s report in accordance with article 14 of Legislative Decree n. 39, dated 27 January 2010, and article 10
More informationReport TO THE MEMBERS OF LIONGOLD CORP LTD
on the Audit of the Financial Statements Qualified Opinion We have audited the accompanying consolidated financial statements of LionGold Corp Ltd and its subsidiaries (collectively referred to as the
More informationProcesses, Controls and Audit [AA34] Supplementary for Chapter 08. Audit Reporting
[AA34] Supplementary for Chapter 08 Audit Reporting This supplementary to the Study Text will be tested from January 2019 Examination. The printed chapter in the book will not be applicable from January
More informationIndependent Auditor s Report
Ernst & Young 22/F, CITIC Tower 1 Tim Mei Avenue Central, Hong Kong To the members of BOC Hong Kong (Holdings) Limited (Incorporated in Hong Kong with limited liability) Opinion We have audited the consolidated
More informationFinancial report for the year ended 30 June 2017
Financial report for the year ended 30 June 2017 STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME FOR THE YEAR ENDED 30 JUNE 2017 Note 2017 Revenue 2 485,659 509,100 Salaries, wages & employee
More informationIndependent Auditor s Report of the Consolidated and Separate Financial Statements
Financial Statements To the Shareholders of Sanlam Limited Opinion We have audited the consolidated and separate financial statements of Sanlam Limited set out on pages 15 to 161, which comprise the statements
More informationBasis for Opinion. (incorporated in Hong Kong with limited liability)
INDEPENDENT AUDITOR S REPORT TO THE MEMBERS OF SINO LAND COMPANY LIMITED (incorporated in Hong Kong with limited liability) Opinion We have audited the consolidated financial statements of Sino Land Company
More informationSQS BFSI FZE HAMRIYAH FREE ZONE AUTHORITY SHARJAH, U.A.E. FINANCIAL STATEMENTS 31 MARCH 2018
FINANCIAL STATEMENTS 31 MARCH 2018 FINANCIAL STATEMENTS 31 MARCH 2018 CONTENTS PAGE DIRECTOR'S REPORT 1 INDEPENDENT AUDITORS REPORT 2 & 2A STATEMENT OF FINANCIAL POSITION 3 STATEMENT OF PROFIT OR LOSS
More informationIndependent Auditors Report. To the shareholder of Hungarian Export-Import Bank Private Limited Company
KPMG Hungária Kft. Tel.: +36 (1) 887 71 00 Váci út 31. Fax: +36 (1) 887 71 01 H-1134 Budapest E-mail: info@kpmg.hu Hungary Internet: kpmg.hu Independent Auditors Report To the shareholder of Hungarian
More informationIndependent Auditor s Report
Independent Auditor s Report To COMPAL ELECTRONICS, INC.: Opinion We have audited the financial statements of COMPAL ELECTRONICS, INC. ( the Company ), which comprise the statements of financial position
More informationSOUTH AFRICAN MASTERS SPORTS ASSOCIATION Annual financial statements for the year ended February 28, Draft
SOUTH AFRICAN MASTERS SPORTS ASSOCIATION Annual financial statements for the year ended February 28, 2018 Marais & Alcock Chartered Accountants (SA) Registered Auditor Issued June 18, 2018 Contents The
More informationICT Solutions for Brilliant Minds FINANCIAL STATEMENTS AND AUDITOR'S REPORT
ICT Solutions for Brilliant Minds FINANCIAL STATEMENTS AND AUDITOR'S REPORT 2017 CSC Financial statements and Auditor s Report 2017 2 Auditor's Report To the Annual General Meeting of CSC IT Center for
More informationIndependent Auditor s Report
Independent auditor s report to the members of Hang Lung Properties Limited (incorporated in Hong Kong with limited liability) Opinion We have audited the consolidated financial statements of Hang Lung
More informationINDEPENDENT AUDITOR S REPORT
INDEPENDENT AUDITOR S REPORT TO THE MEMBERS OF TSIM SHA TSUI PROPERTIES LIMITED (incorporated in Hong Kong with limited liability) Opinion We have audited the consolidated financial statements of Tsim
More informationAUDITOR S REPORT (Translation of the Finnish original)
Ernst & Young Oy Alvar Aallon katu 5 C FI-00100 Helsinki FINLAND Tel. +358 207 280 190 www.ey.com/fi Business ID 2204039-6, domicile Helsinki AUDITOR S REPORT (Translation of the Finnish original) To the
More informationAuditor s Report (Translation of the Finnish Original)
Auditor s Report (Translation of the Finnish Original) To the Annual General Meeting of Stora Enso Oyj Report on the Audit of the Financial Statements Opinion In our opinion the consolidated financial
More informationGIBRALTAR REGULATORY AUTHORITY FINANCIAL STATEMENTS 31 MARCH 2017
FINANCIAL STATEMENTS 31 MARCH 2017 INDEX Contents Page Members and other information 1 Chairman s report 2 Independent auditor s report to the members 3 5 Income and expenditure account 6 Balance sheet
More informationCONSOLIDATEDFINANCIAL STATEMENTS 31 DECEMBER 2017 INDEPENDENT AUDITORS REPORT. Panariagroup Industrie Ceramiche Spa
CONSOLIDATEDFINANCIAL STATEMENTS 31 DECEMBER 2017 INDEPENDENT AUDITORS REPORT Panariagroup Industrie Ceramiche Spa Panariagroup Industrie Ceramiche S.p.A. Consolidated financial statements as at 31 December
More informationSura Re Ltd. Financial Statements. From the January 01, 2017 to December 31, (expressed in U.S. dollars)
Financial Statements From the January 01, 2017 to December 31, 2017 Ernst & Young Ltd. 3 Bermudiana Road Hamilton HM 08, Bermuda P.O. Box HM 463 Hamilton HM BX, Bermuda Tel: +1 441 295 7000 Fax: +1 441
More informationindependent auditor s report. AUSTRALIAN PIPELINE TRUST AND ITS CONTROLLED ENTITIES TO THE UNITHOLDERS OF AUSTRALIAN PIPELINE TRUST
independent auditor s report. Deloitte Touche Tohmatsu ABN 74 490 121 060 Grosvenor Place 225 George Street Sydney NSW 2000 PO Box N250 Grosvenor Place Sydney NSW 1220 Australia DX: 10307SSE Tel: +61 (0)
More informationINDEPENDENT AUDITORS REPORT TO THE MEMBERS OF SUNTAR ECO-CITY LIMITED AND ITS SUBSIDIARIES REPORT ON THE AUDIT OF THE FINANCIAL STATEMENTS
SUNTAR ECO-CITY LIMITED AND ITS SUBSIDIARIES REPORT ON THE AUDIT OF THE FINANCIAL STATEMENTS Qualified Opinion We have audited the consolidated financial statements of Suntar Eco-City Limited (the Company
More informationScandlines Participation K/S
Scandlines Participation K/S Central Business Registration no: 25 09 56 26 Annual report for 2016 3 rd financial year The Annual General Meeting adopted the annual report on 31 May 2017 Chairman of the
More informationIn our opinion, the accompanying consolidated financial statements taken as a whole:
Opinion We have audited the consolidated financial statements of The Saudi British Bank ( SABB ) and its subsidiaries (collectively referred to as the Bank ), which comprise the consolidated statement
More information194 Chemical Company of Malaysia Berhad Annual Report Opinion
194 Chemical Company of Malaysia Berhad Annual Report 2016 AUDITOR S REPORT REPORT ON THE AUDIT OF THE FINANCIAL STATEMENTS Opinion We have audited the financial statements of Chemical Company of Malaysia
More informationSBM BANK (MAURITIUS) LTD. Abridged Audited financial statements for the year ended 31 December 2017
Abridged Audited financial statements for the year ended 31 December 2017 SBM Bank (Mauritius) Ltd ( the Bank ) is pleased to present its abridged audited financial statements for the year ended 31 December
More informationResponsibility for external financial reporting
Responsibility for external financial reporting Management s responsibility Management s report regarding the effectiveness of internal controls over external financial reporting The management of the
More informationInternational Standard on Auditing (Ireland) 805 Special Considerations Audits of Single Financial Statements and Specific Elements, Accounts or
International Standard on Auditing (Ireland) 805 Special Considerations Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement MISSION To contribute to
More informationAUDIT UNDP PROGRAMME OF ASSISTANCE TO THE PALESTINIAN PEOPLE. PROCUREMENT OF DRUGS TO GAZA (Directly Implemented Project No , Output No.
UNITED NATIONS DEVELOPMENT PROGRAMME Office of Audit and Investigations AUDIT OF UNDP PROGRAMME OF ASSISTANCE TO THE PALESTINIAN PEOPLE PROCUREMENT OF DRUGS TO GAZA (Directly Implemented Project No. 74904,
More informationDeloitte. Deloitte AS Dronning Eufemias gate 14 Postboks 221 Sentrum NO-Ol 03 Oslo Norway Tel.. +472327 90 00 Fax: +4723 27 90 01 www.deloitte.no To the General Meeting of Pareto Securities AS INDEPENDENT
More informationINDEPENDENT AUDITOR S REPORT TO THE BOARD OF DIRECTORS OF INFOSYS LIMITED. Report on the Audit of Interim Consolidated Financial Statements.
INDEPENDENT AUDITOR S REPORT TO THE BOARD OF DIRECTORS OF INFOSYS LIMITED Report on the Audit of Interim Consolidated Financial Statements Opinion We have audited the accompanying interim consolidated
More informationIndependent Auditor s Report
Independent Auditor s Report Li & Fung Limited Annual Report 2017 165 Independent Auditor s Report To the Shareholders of Li & Fung Limited (incorporated in Bermuda with limited liability) Opinion What
More informationIndependent auditor s report in accordance with article 14 of Legislative Decree 39 of 27 January 2010 and article 10 of Regulation (EU) 537/2014
Davide Campari-Milano SpA Independent auditor s report in accordance with article 14 of Legislative Decree 39 of 27 January 2010 and article 10 of Regulation (EU) 537/2014 Separate financial statements
More informationWEST AFRICAN DEVELOPMENT BANK (BOAD) STATUTORY AUDITOR REPORT ON FINANCIAL STATEMENTS (YEAR ENDED DECEMBER 31, 2017)
WEST AFRICAN DEVELOPMENT BANK (BOAD) STATUTORY AUDITOR REPORT ON FINANCIAL STATEMENTS (YEAR ENDED DECEMBER 31, 2017) West African Development Bank (BOAD) 68, avenue de la libération, BP 1172 Lomé, Togo
More informationIndependent Auditor s Report To the Members of Singapore Telecommunications Limited
REPORT ON THE AUDIT OF THE FINANCIAL STATEMENTS Opinion We have audited the financial statements of Singapore Telecommunications Limited (the Company ) and its subsidiaries (the Group ) which comprise
More informationPlease refer to Annexure 1 for some examples of Key Audit Matters (KAM) for illustrative purposes.
Independent Auditor s Report To the Shareholders of ABC Life Insurance Company Limited Report on the Audit of the Financial Statements Opinion We have audited the financial statements of ABC Life Insurance
More informationAUDITOR S REPORT (UNOFFICIAL TRANSLATION) Opinion
AUDITOR S REPORT AND FINANCIAL STATEMENTS PTT EXPLORATION AND PRODUCTION PUBLIC COMPANY LIMITED AND SUBSIDIARIES FOR THE YEAR ENDED DECEMBER 31, 2016 -1- AUDITOR S REPORT TO: THE SHAREHOLDERS OF PTT EXPLORATION
More informationExtracted Independent Auditor s Report of the Audited Financial Statements of Blumont Group Ltd. for the financial year ended 31 December 2017
Extracted Independent Auditor s Report of the Audited Financial Statements of Blumont Group Ltd. for the financial year ended 31 December 2017 Report on the Audit of the Financial Statements Opinion INDEPENDENT
More informationSHAKE IT UP AUSTRALIA CHARITABLE TRUST A.B.N FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2017
SHAKE IT UP AUSTRALIA CHARITABLE TRUST FINANCIAL REPORT INDEPENDENT AUDITOR'S REPORT TRUSTEES DECLARATION STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME STATEMENT OF FINANCIAL POSITION STATEMENT
More informationNavigating the Auditor Reporting Journey
Navigating the Auditor Reporting Journey Navigating the Auditor Reporting Journey As Canada continues its commitment to adopting international standards on auditing, of particular significance are new
More informationAFRICA CENTRES OF EXCELLENCE PROJECT ON REGIONAL WATER AND ENVIRONMENTAL SANITATION CENTRE, KUMASI ACE - RWESCK, (KNUST) FINANCIAL STATEMENTS
REGIONAL WATER AND ENVIRONMENTAL SANITATION CENTRE, KUMASI ACE - RWESCK, (KNUST) FINANCIAL STATEMENTS 31 DECEMBER, 2016 Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized
More informationJOINT STOCK INNOVATION COMMERCIAL BANK IPAK YULI. Financial Statements and Independent Auditors Report For the Year Ended 31 December 2017
JOINT STOCK INNOVATION COMMERCIAL BANK IPAK YULI Financial Statements and Independent Auditors Report For the Year Ended 31 December 2017 JOINT STOCK INNOVATION COMMERCIAL BANK IPAK YULI STATEMENT OF MANAGEMENT
More informationPREPARING AN AUDIT REPORT FOR A GROUP COMBINED AUDIT REPORT FOR THE GROUP AND PARENT COMPANY September 2018
ICAEW AUDIT AND ASSURANCE FACULTY HELPSHEET PREPARING AN AUDIT REPORT FOR A GROUP COMBINED AUDIT REPORT FOR THE GROUP AND PARENT COMPANY September 2018 This helpsheet was last updated in September 2018
More informationIndependent Auditor s Report
Independent Auditor s Report To the Shareholders of Sa Sa International Holdings Limited (incorporated in Cayman Islands with limited liability) Opinion What we have audited The consolidated financial
More informationThis is an English translation of the Independent Auditor s report on the annual financial statements of Apollo Vredestein Kft. for the period between 1 April 2017 and 31 March 2018 issued in Hungarian.
More informationKoalicija Za Gora. Annual Financial Statements with Independent Auditors Report thereon. 01 January December 2015
Koalicija Za Gora Annual Financial Statements with Independent Auditors Report thereon 01 January 2015-31 December 2015 Table of Contents: Independent Auditors report..... 3 Statement of financial position.......
More informationFinans 247 Invest ApS
Bredgade 75, 2 1260 København K The annual report was presented and approved at the Company's annual general meeting on 21 June 2018 Mads Emil Fast Dahlerup chairman Contents Statement by the Executive
More information