which describe certain conditions that give rise to Total equity & liabili-

Transcription

1 Page 795 MERGENT INTERNATIONAL NEWS REPORTS Friday, April 26, 2013 Volume 32 No. 4 NEW COMPANY DESCRIPTIONS which describe certain conditions that give rise to Total equity & liabili- We draw attention to Note 1 to the financial statements, Total equity , ,223 (For details on individual listings, see the News Section of this issue) substantial doubt about the entity s ability to continue as a ties , ,525 METALS X LTD going concern. The financial statements do not include any 1 Reclassified to conform with 2012 presentation adjustments that might result from the outcome of this uncertainty. Our opinion is not qualified in respect of this matter. ABR HOLDINGS LTD. AAN VENTURES INC AASTRA TECHNOLOGIES LTD. Consolidated Income Account, years ended Dec. Income Account, years ended Sep. 30(in of 31 (in thousands of Singapore $): Canadian $): Consolidated Income Account, years ended Dec (in thousands of Canadian $): Revenue , , ,438 Amortization... 1,043 2,055 Cost of sales... dr159,099 dr133,658 dr114,632 Consulting & Gross profit ,315 96,741 73,806 management fees.. 35, ,387 Revenue , , ,936 Other income... 2, ,204 Professional fees... 22,247 90,085 Cost of sales... dr343,173 dr399,786 dr405,926 Selling, distribution Stock-based Gross profit , , ,010 & outlet expenses dr67,500 dr51,795 dr41,597 compensation... 35, Selling, general & Administrative Transfer agent & listing administrative expenses... dr22,948 dr17,573 dr15,233 fees... 14,145 18,774 expenses... dr171,745 dr178,476 dr184,806 Other expenses... dr992 dr5,735 dr1,150 Office & general Research & Exceptional item expenses ,065 development... dr56,813 dr63,160 dr69,208 Finance costs... dr78 dr126 dr254 Travel expenses... 3,030 4,781 Depreciation & Share of results of Impairment of amortization... dr15,432 dr20,328 dr21,941 joint venture dr243 exploration assets.. 169, Foreign exchange Profit before tax.. 27,191 22,425 17,733 Occupancy & loss (gain)... dr3,170 dr3,521 dr9,999 Income tax expense dr5,373 dr3,963 dr3,326 administration Other income ,682 Profit for the year 21,818 18,462 14,407 expenses... 25,000 55,000 Results from Profit Operating income (loss) operating equity holders of before other items.. dr306,091 dr298,147 activities... 16,282 27,723 27,738 the Company... 12,522 11,042 9,087 Gain on debt Finance income... 4,882 3,600 3,750 Profit forgiveness... 26, Finance expense.. dr218 dr344 dr589 non-controlling Income (loss) from Profit (loss) before interests... 9,296 7,420 5,320 income taxes... 20,946 30,979 30,899 operations... dr279,415 dr298,147 Income tax recovery Income (loss) from (expense)... 11,900 dr4,807 dr5,511 basic , , ,574 operations, net of year... 32,846 26,172 25,388 taxes dr1,579,448 Loss from disposition common - of YPPC dr4,592,112 diluted , , ,112 Total income (loss) basic... 12,531 14,061 13,995 from outstanding , , ,873 operations dr6,171,560 common shares Earnings per share - Net income (loss)... dr279,415 dr6,469,707 basic Common shares(in ) diluted... 12,616 14,155 14,129 Earnings per share - Year end common diluted ,529 14,031 14,054 Number of ordinary basic ,037,098 6,328,483 Basic earnings per shareholders , , ,864 share Reclassified to conform with 2010 presentation 2 As - Diluted earnings per is 3 As of March 18, As of March 16, As diluted ,037,098 6,328,483 share of March 16, 2010 Number of full time outstanding ,753,080 14,086,413 employees , , Consolidated Balance Sheet, as of Dec. 31(in Income (loss) per share 1 Approximately 2 As is thousands of Singapore $): from Assets: Consolidated Balance Sheet, as of Dec. 31(in 2010 operations - basic.. 1 d$.03 d$.78 thousands of Canadian $): Income (loss) per share equipment... 26,661 24,470 from Assets: Investment properties 3,651 3,770 operations - basic..... d$.24 Intangible assets... 1,981 2,118 Net income (loss) per equivalents , ,933 Held-to-maturity finan- share - basic... d$0.03 d$1.02 Short-term investments 6,433 4,202 cial assets Income (loss) per share Trade & other receivfrom Total non-current asables , ,142 sets... 33,093 31,243 operations - diluted 1 d$.03 d$.78 Current tax assets... 7,296 7,348 Inventories... 27,809 26,644 Income (loss) per share Inventories... 91,804 80,963 Trade receivables... 36,357 26,188 from Finance lease receivoperations - diluted... d$.24 Other receivables... 10,285 8,691 ables... 14,052 21,336 Fixed deposits... 15,039 16,464 Net income (loss) per Acquired lease receivshare - diluted... d$0.03 d$1.02 Cash & bank balances 36,643 23,555 ables Total current assets , ,542 1Adjusted for 1-for-3 stock split, April 25, 2012 Prepaid expenses & Total assets , ,785 Balance Sheet, as of Sep. 30(in of Canadian $): other current assets 7,106 7,234 Total current assets , ,620 Share capital... 43,253 42,994 Assets: Long-term investment 6,278 5,406 Other reserves... dr568 dr309 Deferred tax assets... 16,297 15,810 Accumulated profits.. 34,425 25,920 equivalents , ,549 Finance lease receiv- Equity Receivables... 4, ables... 19,375 23,469 equity holders of the Total current assets , ,549 Acquired lease receiv- Company... 77,110 68,605 Equipment, net ,043 ables Non-controlling inter- Total assets , ,592 ests... 26,659 20,373 equipment... 26,754 30,953 Total equity ,769 88,978 Accounts payable & ac- Goodwill... 48,294 46,323 Borrowings crued liabilities... 14, ,255 Intangible assets... 20,620 26,290 Deferred tax liabilities 1,307 1,191 Due to related party.. 20,000 2,423 Other assets Total non-current liabil- Total current liabilities 34, ,678 Total assets , ,525 ities... 1,338 1,256 Share capital... 22,809,240 22,581,024 Trade payables... 25,136 17,490 Contributed surplus.. 6,372,363 6,165,546 Trade & other payables 121, ,165 Other payables... 18,621 16,321 Retained earnings (ac- Current tax liabilities 11,478 30,394 Borrowings... 3,149 1,723 cumulated deficit).. dr29,098,071 dr28,818,656 Deferred income... 35,209 36,222 Derivative financial in- Total shareholders eq- Current portion of loans struments... 2,173 3,559 uity (deficit)... 83,532 dr72,086 payable Tax payable... 5,040 3,458 Current portion of pro- Total current liabilities 54,119 42,551 visions... 14,330 12,494 Total liabilities... 55,457 43,807 AAN VENTURES INC Total current liabilities 182, ,787 Total equity & liabili- Auditor s Report: The following is an excerpt from the Pensions... 37,731 37,566 ties , ,785 Report of the Independent Auditors, Dale Matheson Loans payable Reclassified to conform with 2011 presentation Carr-Hilton LaBonte LLP, as it appeared in the 2011 Provisions... 2,844 2,965 annual report: Deferred tax liabilities 8,875 7,851 In our opinion, these financial statements present Other liabilities ABSA GROUP LTD. fairly, in all material respects, the financial position of Ona Total liabilities , ,302 Power Corp. as at September 30, 2011 and 2010 and the Share capital... 77,859 94,917 Consolidated Income Account, years ended Dec. results of its operations and its cash flows for the years Contributed surplus.. 11,162 10, (in thousands of S. African Rand): then ended, in accordance with Canadian generally Translation reserves.. dr4,726 dr6,159 accepted accounting principles. Retained earnings (defi Emphasis of Matter cits) , ,218 Net interest income 24,429,000 23,340,000 21,854,000

2 Page 796 MERGENT INTERNATIONAL April 26, 2013 Interest & similar Other liabilities... 14,695,000 11,239,000 Advertising... dr5,178 dr13,628 dr15,760 income... 51,221,000 54,241,000 65,247,000 Provisions... 1,710,000 1,808,000 Consulting... dr4,480 dr10,500 dr25,500 Interest expense & Current tax liabilities 267, ,000 Insurance dr500 dr700 similar charges dr26,792,000 dr30,901,000 dr43,393,000 Deposits due to cus- Investor relations dr99,995 Impairment losses on tomers ,960, ,598,000 Donations dr3,000 loans & advances dr5,081,000 dr6,005,000 dr8,967,000 Debt securities in issue 130,262, ,545,000 Total operating Net interest income Liabilities under invest- expenses... dr346,813 dr390,200 dr480,574 after impairment ment contracts... 15,233,000 13,964,000 Income (loss) before losses on loans & Policyholder liabilities other items... dr346,813 dr390,200 dr480,574 advances... 19,348,000 17,335,000 12,887,000 under insurance con- Interest income, net 5,599 5,230 14,585 Non-interest income 21,403,000 19,474,000 20,232,000 tracts... 3,183,000 3,001,000 Mineral property Net fee & Borrowed funds... 14,051,000 13,649,000 written-off dr107,652 commission Deferred tax liabilities 1,198,000 2,298,000 Gain on sale of income... 15,293,000 14,391,000 14,289,000 Total liabilities ,314, ,808,000 mineral property 72, Fee & commission Share capital... 1,434,000 1,433,000 Unrealized gain income... 17,422,000 16,454,000 16,301,000 Ordinary share premi- (loss) on Fee & commission um... 4,676,000 4,590,000 marketable expense... dr2,129,000 dr2,063,000 dr2,012,000 Retained earnings... 53,813,000 47,958,000 securities... dr259,678 1,913 1,492 Net insurance Other reserves... 2,385,000 2,309,000 Total other items.. dr181,625 7,143 dr91,575 premium income 5,209,000 4,602,000 3,787,000 Capital & reserves at- Net income (loss) & Net insurance claims tributable to ordinary comprehensive & benefits paid cr2,517,000 cr2,405,000 cr2,215,000 equity holders of the income (loss)... dr528,438 dr383,057 dr572,149 Changes in Group... 62,308,000 56,290,000 investment Non-controlling interest number of shares contract & ,453,000 1,215,000 insurance contract Non-controlling interest basic... 40,760,447 40,760,447 40,707,570 liabilities... cr914,000 cr1,059,000 cr560,000 - preference shares 4,644,000 4,644,000 Gains & losses from Total equity... 68,405,000 62,149,000 number of shares banking & trading Total equity & liabili- activities... 2,594,000 2,349,000 2,575,000 ties ,719, ,957,000 diluted... 40,760,447 40,760,447 40,707,570 Gains & losses from 1 Reclassified to conform with 2011 presentation Year end common investment 40,760,447 40,760,447 40,760,447 activities , ,000 1,464,000 Basic earnings (loss) ACCORD FINANCIAL CORP. per share... dr.01 dr.01 dr.01 income , , ,000 Diluted earnings Operating profit Consolidated Income Account, years ended Dec. (loss) per share dr.01 dr.01 dr.01 before operating 31 (in of Canadian $): 1 Reclassified to conform with 2012 presentation expenditure... 40,751,000 36,809,000 33,119, Operating Consolidated Balance Sheet, as of Dec. 31(in of expenditure.. dr26,581,000 dr24,949,000 dr23,227,000 Interest & other Canadian $): Operating expenses dr25,458,000 dr24,070,000 dr20,857,000 income... 25,890,527 28,408, Factoring Assets: Other impairments dr52,000 dr108,000 dr1,457,000 commissions, Indirect taxation.. dr1,071,000 dr771,000 dr913,000 discounts, interest equivalents , ,531 Share of post-tax & other income ,406,451 Marketable securities 593,093 12,772 results of Interest... dr1,910,708 dr2,046,776 dr1,730,307 HST recoverable... 5,376 7,044 associates & joint General & Prepaid expenses... 5,668 4,273 ventures... 40,000 dr9,000 dr50,000 administrative.. dr13,614,707 dr13,558,483 dr14,679,121 Total current assets... 1,261, ,620 Operating profit Provision for credit Reclamation bond... 12,000 5,000 before income tax 14,210,000 11,851,000 9,842,000 & loan losses... dr213,028 dr885,706 dr1,325,529 Mineral properties ex- Taxation expense dr4,026,000 dr3,262,000 dr2,340,000 Impairment of assets ploration ,909 1,529,155 Profit for the year 10,184,000 8,589,000 7,502,000 held for sale dr462,026 dr1,237,180 Total assets... 1,490,605 1,994,775 Profit Depreciation... dr126,487 dr130,482 dr158,572 ordinary equity Total expenses dr15,864,930 dr17,083,473 dr19,130,709 Accounts payable & acholders of the Earnings before crued expenses... 50,810 36,431 Group... 9,674,000 8,118,000 6,840,000 income tax Total current liabilities 50,810 36,431 Profit expense... 10,025,597 11,324,602 12,275,742 Total liabilities... 50,810 36,431 non-controlling Income tax expense dr3,649,000 dr3,740,000 dr4,033,000 Share capital... 9,064,279 9,064,279 interest - ordinary Net earnings... 6,376,597 7,584,602 8,242,742 Contributed surplus.. 770, ,617 shares , , ,000 Retained earnings (defi- Profit cit)... dr8,394,990 dr7,866,552 non-controlling - basic... 8,403,725 8,894,246 9,387,723 Total shareholders eqinterest - uity... 1,439,795 1,958,344 preference shares 284, , ,000 Total equity & liabili- - diluted... 8,403,725 8,894,246 9,387,723 ties... 1,490,605 1,994,775 basic , , ,200 outstanding... 8,221,498 8,718,998 9,065,571 Net earnings per ACREX VENTURES LTD share - basic Auditor s Report: The following is an excerpt from the Net earnings per Report of the Independent Auditor, Manning Elliot LLP, share - diluted as it appeared in Co. s 2012 diluted , , ,500 In our opinion, the consolidated financial statements Year end ordinary employees present fairly, in all material respects, the financial 717, , ,823 position of Acrex Ventures Ltd. as at December 31, Earnings per share - Reclassified to conform with 2012 presentation and December 31, 2011 and its financial performance and basic Consolidated Balance Sheet, as of Dec. 31(in of cash flows for the years then ended in accordance with Earnings per share - Canadian $): International Financial Reporting Standards as issued by diluted the International Accounting Standards Board. Assets: Headline earnings 2011 Emphasis of Matter per share Cash... 9,899,015 2,854,168 Without qualifying our opinion, we draw attention to Diluted headline Factor receivables & Note 2(b) to these consolidated financial statements which earnings per share loans, net ,477,165 89,124,431 describes the existence of a material uncertainty that may Number of full time Income taxes receiva- cast significant doubt about the ability of Acrex Ventures employees , , ,150 ble , ,147 Ltd. to continue as a going concern. Number of part time Other assets , ,896 employees... 24, , ,646 Assets held for sale.. 3,306,803 3,380,258 Deferred tax... 1,340,051 1,318,621 ACTION ASIA LTD employees , , ,796 Capital assets , ,326 Number of common Goodwill , ,046 Consolidated Income Account, years ended Dec. stockholders , , ,328 Total assets ,591,958 98,491, (in thousands of Singapore $): 1 Reclassified to conform with 2011 presentation 2 As Due to clients... 3,873,705 3,519, is Bank indebtedness... 54,571,784 27,222,021 Sales , , ,056 Consolidated Balance Sheet, as of Dec. 31(in Accounts payable & thousands of S. African Rand): other liabilities... 2,873,969 3,723,300 income... 1, Income taxes payable 934, ,170 Changes in Assets: Notes payable... 14,491,821 14,610,651 inventories of Cash, cash balances & Deferred income , ,326 finished goods & balances with central Total liabilities... 77,196,468 50,636,790 work-in-progress 4,339 dr4,078 4,543 banks... 26,997,000 23,741,000 Capital stock... 6,036,589 6,401,876 Raw materials & Statutory liquid asset Contributed surplus.. 42,840 42,840 consumables used dr175,434 dr255,912 dr194,019 portfolio... 57,473,000 48,215,000 Retained earnings... 43,170,345 42,423,832 Employee Loans & advances to Accumulated other compensation.. dr20,270 dr23,095 dr17,271 banks... 57,432,000 27,495,000 comprehensive in- Depreciation Trading portfolio as- come (loss)... dr1,854,284 dr1,013,445 expense... dr4,866 dr5,558 dr3,939 sets... 84,623,000 62,047,000 Total equity... 47,395,490 47,855,103 Hedging portfolio as- Total liabilities & equisets... 4,299,000 4,662,000 ty ,591,958 98,491,893 Finance expenses dr1,492 dr1,123 dr278 expenses... dr20,777 dr31,097 dr25,862 Other assets... 16,219,000 12,855,000 1 Reclassified to conform with 2012 presentation Profit (loss) before Current tax assets , ,000 income tax... 21,435 30,885 30,748 Non-current assets held Income tax expense dr5,754 dr4,090 dr4,786 for sale... 35, ACREX VENTURES LTD Total profit (loss) 15,681 26,795 25,962 Loans & advances to Profit (loss) customers ,503, ,780,000 Consolidated Income Account, years ended Dec. Reinsurance assets... 1,009, , (in of Canadian $): equity holders of Investment securities 21,182,000 24,446,000 the Company... 11,535 20,976 18,418 Investments in associ Profit (loss) ates & joint ventures 420, ,000 Management fees dr108,000 Goodwill & intangible Management fees & non-controlling assets... 2,135,000 1,794,000 invetsor relations dr176,105 dr170, interests... 4,146 5,819 7,544 Investment properties 2,839,000 2,523,000 Accounting & audit Property & equipment 7,996,000 7,493,000 fees... dr37,100 dr43,500 dr30,500 Deferred tax assets , ,000 Promotion & travel dr27,620 dr27,162 dr51,793 Total assets ,719, ,957,000 Office & general.. dr25,878 dr29,080 dr40,774 basic , , ,000 Legal... dr24,770 dr23,550 dr24,086 Deposits from banks.. 38,339,000 15,406,000 Rent... dr16,242 dr15,240 dr15,385 Trading portfolio liabil- Filing fees... dr12,150 dr12,482 dr5,968 ities... 55,960,000 47,454,000 Share-based diluted , , ,000 Hedging portfolio lia- compensation.. dr9,889 dr35,505 dr50,564 bilities... 2,456,000 1,881,000 Transfer agent fees dr7,401 dr8,616 dr8,549 outstanding , , ,000

3 April 26, 2013 MERGENT INTERNATIONAL Page 797 Total shareholders eq- share - basic uity (deficit)... dr4,957,000 dr120,000 Subscribed capital... 16,688,091 14,500,000 1 Reclassified to conform with 2012 presentation Capital reserves... 12,058,795 8,871,025 share - diluted Retained earnings... 21,209,999 18,543,342 Number of ordinary Other gains & losses.. 1,152,537 dr560,279 shareholders , , ,255 ADHEREX TECHNOLOGIES INC. Total equity ,108, ,354,089 1 Reclassified to conform with 2011 presentation Auditor s Report: The following is a translated excerpt Loans & credits... 9,615,769 2,314,880 2 Reclassified to conform with 2010 presentation 3 As is from the Independent Auditors, Deloitte LLP, as it Financial liabilities... 2,655, ,968 4 As of March 15, As of March 12, As of appeared in the K: Other financial liabili- March 15, 2010 In our opinion, based on our audits and the report of ties , ,343 other auditors, such financial statements present fairly, in Deferred tax liabilities 6,795,212 5,248,792 Consolidated Balance Sheet, as of Dec. 31(in all material respects, the financial position of the Company Total non-current liabilthousands of Singapore $): as of December 31, 2012 and 2011, and the results of its ities ,244,809 7,894,983 operations and its cash flows for the years then ended, and Assets: Loans & credits... 3,060,621 3,937,031 for the period from September 3, 1996 (date of inception) Trade payables... 34,272,016 25,121,243 to December 31, 2012, in conformity with accounting Current income tax liaequivalents... 84,360 77,316 principles generally accepted in the United States of bilities... 2,417,043 1,655,405 Trade & other receiv- America. Other provisions , ,837 ables... 59,901 85,724 We have also audited the adjustments to the Other liabilities... 6,486,551 7,938,557 Inventories... 20,582 18,167 consolidated financial statements for the period from Total current liabilities 2 46,504, ,812,072 Total current assets , ,207 September 3, 1996 (date of inception) to December 31, Total equity & liabili- Other non-current as to retrospectively give effect of the stock split as ties ,857,328 88,061,144 sets... 2,399 2,344 described in Note 2 and Note 7 to the consolidated 1 Reclassified to conform with 2011 presentation 2 As financial statements. In our opinion, such retrospective equipment... 47,302 47,780 reported by the Company adjustments are appropriate and have been properly Deferred income tax as- applied. However, we were not engaged to audit, review, sets... 1,754 1,636 or apply any procedures to the financial statements of the ADVANTAGE OIL & GAS LTD Total non-current asinception) to December 31, 2008 other than with respect to Consolidated Income Account, years ended Dec. Company for the period from September 3, 1996 (date of sets... 51,455 51,760 Total assets , ,967 the retrospective adjustments and, accordingly, we do not 31 (in of Canadian $): express an opinion or any other form of assurance on the Trade & other payables 28,159 45,246 financial statements for the period from September 3, Current income tax liagas sales ,905, ,288, ,368,000 (date of inception) to December 31, 2008 taken as a whole. Petroleum & natural bilities... 1,093 1,393 The accompanying consolidated financial statements Borrowings... 61,328 74,586 have been prepared assuming that the Company will Less: royalties... dr34,126,000 dr52,971,000 dr45,954,000 Provisions... 15,969 13,299 continue as a going concern. The Company is a Petroleum & natural Total current liabilities 106, ,524 development stage biopharmaceutical company with a gas revenue ,779, ,317, ,414,000 Deferred income tax liportfolio of product candidates under development for use Operating expenses dr89,229,000 dr89,166,000 dr95,609,000 abilities... 1,569 1,432 in the treatment of cancer, as discussed in Note 1 to the General & consolidated financial statements. During the year ended administrative Total liabilities , ,956 December 31, 2012, the Company incurred a loss from expense... dr28,180,000 dr34,587,000 dr38,193,000 Net assets ,180 97,011 operations of $3,620,000. At December 31, 2012, it had an Depreciation Share capital... 54,169 54,169 accumulated deficit of $110,543,000 and had experienced expense... dr132,175,000 dr152,927,000 dr124,592,000 Treasury shares... dr120 dr120 negative cash flows from operating activities since Impairment of assets Other reserves... 2,553 dr2,437 inception in the amount of $85,037,000. In addition, it had held for sale... dr73,000, Retained profits... 40,623 35,822 a deficiency in working capital at December 31, 2012 and Impairment of oil & Capital & reserves at- the Company s operating losses since inception raise gas properties.. dr31,865,000 dr187,684,000 dr17,500,000 tributable to equity substantial doubt about its ability to continue as a going Exploration & holders of the Com- concern. Management s plans concerning these matters evaluation pany... 97,225 87,434 are also discussed in Note 1 to the consolidated financial expense... dr181,000 dr3,055,000 dr752,000 Non-controlling inter- statements. The consolidated financial statements do not Finance expense.. dr26,299,000 dr29,561,000 dr34,388,000 ests... 10,955 9,577 include any adjustments that might result from the Gains on derivatives 2,858, ,000 50,514,000 Total equity ,180 97,011 outcome of this uncertainty. Other income... 17,559,000 1,972,000 46,142,000 Income (loss) before taxes & ADERANS CO LTD ADVANCED INFLIGHT ALLIANZ AG non-controlling Acquisition Completed: On Apr. 9, 2013, Co. interest... dr125,733,000 dr192,216,000 59,036,000 acquired HC (USA), Inc. fro Regis Corporation for Consolidated Income Account, years ended Dec. Income tax expense $163,500,000 excluding closing adjustments and 31 (in of Euro Euro): (recovery)... 28,605,000 46,807,000 dr18,116,000 transaction fees. Net income (loss) & comprehensive Revenue ,579, ,113, ,050,822 income (loss) ADHEREX TECHNOLOGIES INC. before income , , ,758 non-controlling Consolidated Income Account, years ended Dec. Change in interest... dr97,128,000 dr145,409,000 40,920, ($): inventories & Net income (loss) work in progress dr170,190 33, Cost of materials.. dr73,405,629 dr67,295,568 dr67,731,900 non-controlling Research & Staff costs... dr27,448,268 dr21,879,143 dr18,985,624 interest... dr8,003,000 7,363, development Depreciation, Net income (loss) expenses... 2,075,000 1,494, ,000 amortization & General & impairment losses dr3,959,243 dr3,970,775 dr4,917,394 Advantage Oli & administrative Gas Ltd expenses... 1,545,000 1,944,000 3,896,000 expenses... dr10,989,134 dr9,938,200 dr10,040,610 shareholders... dr89,125,000 dr152,772,000 40,920,000 Income (loss) from Net income from operations... dr3,620,000 dr3,438,000 dr4,604,000 operating Loss (gain) on activities... 6,543,296 8,412,844 6,818,053 - basic ,509, ,370, ,467,225 derivative Net income (loss) warrants... 1,563,000 dr8,071,000 3,251,000 from financing & Other income (loss) dr5,000 9, investments - diluted ,509, ,370, ,561,360 Interest income... 25,000 43,000 32,000 activities dr950,971 Total other income Finance income , ,170 99,915 outstanding ,382, ,304, ,092,009 (loss)... dr1,543,000 8,123,000 dr3,219,000 Finance costs... dr767,927 dr961,501 dr1,050,886 Net income (loss) per Net income (loss) dr5,163,000 4,685,000 dr7,823,000 Financial result... dr645,746 dr824, share - basic... dr.53 dr Common shares Earnings before Net income (loss) per income taxes ,897,551 7,588,512 5,867,082 share - diluted.. dr.53 dr Income taxes... dr1,490,893 dr2,095,900 dr1,154,247 Number of full time - basic... 25,158,000 23,983, ,015,000 Net income for the employees year... 4,406,657 5,492,612 4,712,835 Number of consultants diluted... 25,158,000 24,050, ,015,000 - basic... 15,705,759 14,500,000 14,500,000 employees outstanding... 25,158,000 25,158, ,461,000 Consolidated Balance Sheet, as of Dec. 31(in of share - basic... d$0.21 $ diluted... 15,823,436 14,542,729 14,513,361 Canadian $): 2 d$0.49 Year end bearer 16,688,091 14,500,000 14,500,000 Assets: share - diluted.. d$0.21 $ d$0.49 Earnings per share - Trade & other receiv- Number of common basic ables... 32,657,000 42,344,000 stockholders Earnings per share - Prepaid expenses & de- 1 Reclassified to conform with 2011 presentation diluted posits... 5,143,000 6,045,000 2Adjusted for 1-for-18 stock split, August 30, 2011 Derivative assets... 2,186, Approximately 4 As of March 16, As of March employees Assets held for sale.. 222,877, , As of March 2, 2011 Total current assets ,863,000 48,389,000 1 Reclassified to conform with 2011 presentation 2 As Exploration & evalua- Consolidated Balance Sheet, as of Dec. 31($): reported by the Company tion assets... 2,381,000 7,730,000 Assets: Consolidated Balance Sheet, as of Dec. 31(in of Euro Euro): equipment, net... 1,605,659,000 1,877,287,000 equivalents... 2,303,000 5,297,000 Deferred income tax as- Assets: Prepaid expense... 56,000 35, set... 42,893,000 39,383,000 Other current assets.. 6,000 19,000 Goodwill... 37,962,663 25,835,772 Total non-current as- Film rights... 57, ,315 Total current assets... 2,365,000 5,351,000 sets... 1,650,933,000 1,924,400,000 Other intangible assets 22,320,180 18,594,236 Total assets... 1,913,796,000 1,972,789,000 Total assets... 2,365,000 5,351,000 Land & buildings , ,652 Furniture, fixture & fit- Trade & other accrued Accounts payable , ,000 tings... 1,496,562 1,505,465 liabilities... 84,979, ,119,000 Accrued liabilities ,000 52,000 Other financial assets... 3,318 Derivative liability... 1,096,000 2,738,000 Derivative liabilities.. 6,640,000 5,077,000 Deferred tax assets... 1,944,573 1,540,190 Other current liabilities ,000 Total current liabilities 7,322,000 5,471,000 Total non-current as- Liabilities associated Total liabilities... 7,322,000 5,471,000 sets ,537, ,304,947 with assets held for Common stock... 65,952,000 65,952,000 Inventories... 11,701,247 1,294,630 sale ,540, Additional paid-in capi- Trade receivables... 19,843,741 18,781,089 Total current liabilities 222,615, ,765,000 tal... 38,391,000 38,065,000 Other financial assets 17, Bank indebtedness ,511, ,684,000 Retained earnings (defi- Current income tax as- Convertible debentures 79,108,000 75,890,000 cit accumulated dur- sets... 2,566,180 3,320,577 Decommissioning liaing development bility ,224, ,796,000 stage)... dr110,543,000 dr105,380,000 equivalents... 15,959,760 13,954,402 Deferred income tax li- Accumulated other Other current assets.. 2,231,011 2,405,498 ability... 4,628,000 29,723,000 comprehensive in- Total current assets... 52,319,340 39,756,196 Total non-current liabilcome... 1,243,000 1,243,000 Total assets ,857,328 88,061,144 ities ,471, ,093,000

4 Page 798 MERGENT INTERNATIONAL April 26, 2013 Total liabilities ,086, ,858,000 Investment contracts Share based payment Share capital... 2,229,598,000 2,214,784,000 for account of poli- reserve... 10,774,494 9,818,385 Convertible debentures cyholders... 78,418 71,433 Cumulative translation equity component.. 8,348,000 8,348,000 Derivatives... 17,848 12,728 reserve... dr1,154,007 dr1,272,394 Contributed surplus.. 84,962,000 71,762,000 Borrowings... 12,758 10,141 Retained earnings (defi- Retained earnings (defi- Provisions cit)... dr2,565,816 dr78,292,954 cit)... dr1,252,206,000 dr1,163,081,000 Defined benefit liabili- Total equity attributable Total shareholders eq- ties... 2,222 2,184 to shareholders of the uity Deferred revenue liabil- Company ,376,622 59,810,128 Advantage Oil & ities Total liabilities & equi- Gas Ltd. sharehold- Deferred tax liabilities 3,609 2,499 ty ,427,787 62,659,660 ers... 1,070,702,000 1,131,813,000 Other liabilities... 20,716 19,501 1 Reclassified to conform with 2012 presentation Non-controlling inter- Accruals ,185 est ,008, ,118,000 Total liabilities , ,642 Total shareholders eq- Total equity & liabili- AFRICA OIL CORP uity... 1,208,710,000 1,238,931,000 ties , ,376 Total liabilities & 1 Reclassified to conform with 2012 presentation Consolidated Income Account, years ended Dec. shareholders equity 1,913,796,000 1,972,789, ($ of US $): AFFERRO MINING INC AEGON N.V. Salaries & benefits dr3,665,000 dr1,696,000 dr1,369,025 Consolidated Income Account, years ended Dec. Stock-based Consolidated Income Account, years ended Dec. 31 ($ of US $): compensation.. dr4,943,000 dr4,348,000 dr933, (in millions of Euro Euro): Bank charges dr122, Travel... dr1,469,000 dr1,133,000 dr714, Professional fees.. dr870,823 dr1,696,616 dr1,074,667 Management fees dr294,000 dr245,000 dr228,542 Premium income.. 19,526 19,521 21,097 Staff costs... dr2,069,641 dr774,294 dr1,072,233 Office & general.. dr718,000 dr1,508,000 dr1,078,274 Investment income 8,501 8,167 8,762 Depreciation... dr1,184,972 dr577,265 dr370,895 Donation... dr2,313, Fee & commission Share based Depreciation... dr48,000 dr48,000 dr76,813 income... 1,900 1,465 1,744 payments... dr956,109 dr2,562,991 dr1,962,775 Professional fees.. dr4,187,000 dr1,476,000 dr1,252,225 Other revenues Foreign exchange Stock exchange & Total revenues... 29,937 29,159 31,608 loss (gain)... dr2, , ,756 filing fees... dr916,000 dr547,000 dr428,476 Income from Other expenses... dr1,324,791 dr1,605,678 dr741,664 Total operating reinsurance ceded 4,128 2,775 1,869 Income (loss) from expenses dr6,203,375 Results from operations... dr6,408,746 dr6,510,500 dr4,744,478 Impairment of financial Finance income , ,761 77,549 intangible transactions... 12,996 dr187 15,662 Finance cost dr846,313 exploration assets dr3,127,000 dr6,969, Other income Total operating Total income... 47,212 31,786 49,179 year from expenses... dr21,680,000 dr17,970, Premiums to Gain on acquisition reinsurers... dr3,735 dr3,407 dr1,859 operations... dr6,098,856 dr6,408,739 dr5,513,242 of Lion Energy Policyholders claims Unrealized gain on Corp ,143, & benefits... dr35,155 dr20,230 dr38,128 distribution of Dilution gain (loss) Profit sharing & assets to Aureus on sale of rebates... dr34 dr55 dr36 Mining Inc ,916, subsidiary dr4,579, Commissions & Unrealized gain on Finance income... 1,727,000 12,079,000 2,075,089 expenses... cr5,736 cr6,164 cr6,034 distribution of Finance expense.. dr164,000 dr2,626,000 dr15,366,047 Impairment charges assets to Aureus Net income (loss) & (reversals)... dr206 dr483 dr701 Mining Inc ,330, comprehensive Interest charges & Profit (loss) on assets income (loss)... dr20,117,000 dr8,953,000 dr19,494,333 related fees... cr467 cr491 cr426 held for Net income & Other charges... dr53 dr69 dr122 distribution dr1,390,554 dr4,852,635 comprehensive Total charges... dr45,386 dr30,899 dr47,306 Share in results of income attributable Income (loss) before associate... dr90,199 dr417,373 dr179,537 to non-controlling share in interest... 2,676,000 1,691, profit/(loss) of year from Net income (loss) & associates & tax 1, ,873 comprehensive Share in profit (loss) operations... 81,825, ,522,684 dr5,032,172 income (loss) of associates Income/(loss) before year... 75,727, ,113,945 dr10,545,414 common tax... 1, ,914 Profit (loss) shareholders... dr22,793,000 dr10,644, Income tax... dr320 dr44 dr154 Net income (loss) 1, ,760 shareholders of the Net income (loss) Company... 75,727, ,113,945 dr10,233,291 - basic ,664, ,417,492 85,164,170 Profit (loss) equity holders of AEGON N.V... 1, ,759 non-controlling - diluted ,664, ,030,846 85,164,170 Attributable to interest dr312,123 non-controlling outstanding ,165, ,413, ,806,100 interests Net income (loss) per - basic ,787,063 93,902,473 66,635,368 share - basic... dr.10 dr.06 dr.23 Net income (loss) per share - diluted.. dr.10 dr.08 dr.23 basic... 1,907 1,852 1,707 - diluted ,787,063 93,902,473 66,635,368 1 Reclassified to conform with 2012 presentation ordinary ,014, ,003,387 85,864,092 Consolidated Balance Sheet, as of Dec. 31($ of US $): diluted... 1,907 1,852 2,165 share - Assets: operations - basic dr.06 dr.07 dr.08 outstanding... 1,943 1,880 1,707 Basic earnings share - equivalents ,175, ,558,000 Marketable securities... 2,606,000 (losses) per share.67 dr Diluted earnings tinuing operations Accounts receivable.. 2,848,000 2,717,000 Prepaid expenses... 1,124, ,000 (losses) per share.67 dr basic dr.07 Total current assets ,147, ,481,000 employees ,407 Restricted cash... 1,119,000 2,919, , ,474 per share - basic dr.16 Property & equipment 82,000 39,000 1 Reclassified to conform with 2012 presentation 2 As share - Intangible exploration is operations - assets ,109, ,672,000 Consolidated Balance Sheet, as of Dec. 31(in mil- Total long-term assets 283,310, ,630,000 diluted... dr.06 dr.07 dr.08 lions of Euro Euro): Total assets ,457, ,111,000 Assets: share - Accounts payable & ac- Intangible assets... 2,948 3,285 tinuing operations crued liabilities... 36,188,000 23,768,000 Investments , ,079 - diluted dr.07 Current portion of war- Investments for account rants... 2,288,000 1,513,000 of policyholders , ,529 per share - diluted dr.16 Total current liabilities 38,476,000 25,281,000 Derivatives... 21,154 15,504 Warrants ,000 2,882,000 Investments in associemployees Total non-current liabil- ates ities ,000 2,882,000 Reinsurance assets... 11,987 11,517 1 Reclassified to conform with 2012 presentation Total liabilities... 39,304,000 28,163,000 Defined benefit assets Approximate Share capital ,555, ,510,000 Deferred tax assets Consolidated Balance Sheet, as of Dec. 31($ of US Contributed surplus.. 12,123,000 8,425,000 Deferred expenses & $): Retained earnings (defirebates... 11,687 11,432 cit)... dr98,076,000 dr75,283,000 Other assets & receiv- Assets: Equity ables... 7,722 7,792 common sharehold- equivalents... 62,983,407 9,854,801 ers ,602, ,652,000 equivalents... 9,653 8,104 Short-term deposits.. 26,000, Non-controlling inter- Total assets , ,376 Trade & other receiv- est... 47,551,000 36,296,000 ables... 1,069,781 1,396,067 Total equity ,153, ,948,000 Shareholders equity.. 24,630 21,000 Inventories , ,304 Total liabilities & equi- Other equity instru- Assets held for sale ,969,282 ty ,457, ,111,000 ments... 5,018 4,720 Total current assets... 90,258,318 34,437,454 1 Reclassified to conform with 2012 presentation Issued capital & Intangible assets - rereserves attributable source properties.. 1,886,276 1,886,276 to equity holders of Intangible assets - de- AFRICAN RAINBOW MINERALS LTD AEGON N.V ,648 25,720 ferred exploration Non-controlling inter- costs... 45,490,308 23,592,498 Consolidated Income Account, years ended Jun. ests (in thousands of S. African Rand): Group equity... 29,661 25,734 equipment... 3,362,948 2,743,432 Trust pass-through se- Other assets , curities Total non-current as- Revenue... 18,142,000 15,357,000 11,425,000 Subordinated borrow- sets... 51,169,469 28,222,206 Sales... 17,530,000 14,893,000 11,022,000 ings Total assets ,427,787 62,659,660 Cost of sales... dr11,463,000 dr8,875,000 dr7,480,000 Insurance contracts , ,974 Gross profit... 6,067,000 6,018,000 3,542,000 Insurance contracts for Trade & other payables 4,051,165 2,849,532 account of policy- Total current liabilities 4,051,165 2,849,532 income , , ,000 holders... 76,871 73,425 Total liabilities... 4,051,165 2,849,532 Investment contracts.. 17,768 20,847 Share capital ,321, ,557,091 expenses... dr1,710,000 dr1,130,000 dr1,030,000

5 April 26, 2013 MERGENT INTERNATIONAL Page 799 Profit from Realized & Current tax liabilities 129,100 59,200 operations before unrealized gains & Deferred tax liabilities 1,458, ,600 exceptional items 5,216,000 5,399,000 2,920,000 losses , ,600 87,800 RPN , ,000 Income from Income related to Accrued interest & othinvestments , , ,000 investments for er liabilities... 2,119,600 2,094,100 Finance costs... dr232,000 dr216,000 dr192,000 unit-linked Provisions... 69,100 2,403,400 Income (loss) from contracts... 1,954,400 dr581, ,000 Liability related to writ- associate... 11,000 dr135,000 dr51,000 Share in result of ten put option on Profit before taxation associates & joint NCI , ,800 & exceptional ventures ,600 dr146, ,300 Liabilitties related to items... 5,274,000 5,264,000 2,886,000 Fee & commission assets held for sale ,500 Exceptional items dr70,000 dr11,000 97,000 income , , ,000 Total liabilities... 86,326,800 82,234,500 Profit before Other income , , ,000 Shareholders equity.. 9,910,600 7,760,300 taxation... 5,204,000 5,253,000 2,983,000 Total income... 15,639,900 12,004,800 13,647,100 Noncontrolling inter- Taxation... dr1,633,000 dr1,693,000 dr1,009,000 Insurance claims & ests , ,400 Profit for the year 3,571,000 3,560,000 1,974,000 benefits, gross.. cr9,605,800 cr8,769,800 cr9,768,800 Total equity... 10,786,100 8,367,700 Profit for the year Insurance claims & Total liabilities & equiattributable to benefits ceded.. 257, , ,600 ty... 97,112,900 90,602,200 non-controlling Insurance claims & 1 Reclassified to conform with 2012 presentation interest , , ,000 benefits... cr9,348,600 cr8,614,600 cr9,603,200 Profit for the year Charges related to unit-linked AGFA-GEVAERT N.V. equity holders of contracts... dr1,946, ,800 dr755,000 African Rainbow Finance costs... dr256,200 dr310,000 dr298,400 Consolidated Income Account, years ended Dec. Minerals Ltd... 3,438,000 3,366,000 1,812,000 Change in 31 (in millions of Euro Euro): impairment... dr142,600 dr1,615,900 dr33, Change in provisions dr16,600 dr23, basic , , ,289 Liability related to Revenue... 3,091 3,023 2,948 MCS conversion dr202,800 Cost of sales... dr2,222 dr2,181 dr1,950 Claim on ABN Gross profit fully diluted.. 215, , ,763 AMRO ,000,000 Selling expenses.. dr388 dr388 dr394 Year end ordinary Reversal of Research & 214, , ,692 impairment FCC development Earnings per share - claim ,500 expenses... dr163 dr162 dr153 basic Provision for legal Administrative Earnings per share - disputes with expenses... dr192 dr197 dr214 diluted Dutch State dr2,362,500 Headline earnings Total impact MCS income per share conversion & Diluted headline Dutch State issues dr202,800 expenses... dr161 dr195 dr339 earnings per share Impairment claims Results from Dividends declared on ABN AMRO dr1,962, operating actvities per share Release provision Interest Number of full time MCS conversion income/(expense) - employees , , & Dutch State net... dr15 dr12 dr11 issues... 2,362, Interest income employees , , Total impact Interest expense.. dr18 dr15 dr14 Number of ordinary settlement ABN Other finance stockholders , AMRO , income/(expenses) dr92 dr72 dr83 Fee & commission Other finance 1 Restated to reflect adoption of IFRIC 20: Accounting expense... dr1,266,900 dr1,163,400 dr1,052,400 income for stripping costs in the production phase of a surface Staff expenses... dr794,000 dr739,500 dr694,100 Other finance mine 2 As is Other expenses... dr1,000,500 dr937,800 dr866,900 expense... dr99 dr80 dr399 Consolidated Balance Sheet, as of Jun. 30(in Total expenses... dr14,372,200 dr12,761,600 dr13,505,900 Net finance costs.. dr107 dr84 dr94 thousands of S. African Rand): Profit before Income (loss) before taxation... 1,267,700 dr756, ,200 income taxes... dr11 dr Assets: Income tax expense dr20 dr23 dr36 Income tax expense dr338,900 83, ,600 equipment... 18,707,000 15,584,000 Net profit before period... dr31 dr Investment property.. 12,000 12,000 result of Profit (loss) Intangible assets , ,000 Deferred tax assets... 3,000 87,000 operations ,800 dr673, ,800 owners of the Loans & long-term re- Net profit attributable Company... dr41 dr ceivables , ,000 to non controlling Profit (loss) Financial assets... 74,000 45,000 interests ,800 dr95, ,700 Inventories , ,000 Net profit atributable non-controlling Investment in associate 1,354,000 1,331,000 to shareholders 743,000 dr578, ,100 interests dr1.00 Other investments... 4,959,000 5,798,000 Non current assets... 25,662,000 23,375,000 number of Inventories... 2,458,000 2,155,000 ordinary Trade & other receivbasic ,449 2 ables... 3,606,000 3,113, , ,227 Taxation... 26,000 75,000 number of diluted equivalents... 3,564,000 3,668,000 Total current assets... 9,654,000 9,011,000 outstanding diluted ,667 2 Total assets... 35,316,000 32,386, , ,238 per share - basic dr.24 dr outstanding ,831 2 Ordinary share capital 11,000 11, , ,287 Share premium... 3,937,000 3,840,000 Basic earnings (loss) per share - diluted dr.24 dr per share Other reserves ,000 1,201,000 dr Diluted earnings employees ,728 2 Retained earnings... 18,681,000 16,160,000 11,766 (loss) per share Equity dr Restated to reflect accounting change to better align equity holders of Af- with hedging approach 2 employees , , ,707 As is rican Rainbow Min- 1 Reclassified to conform with 2012 presentation Consolidated Balance Sheet, as of Dec. 31(in milerals Ltd ,200,000 21,212,000 2 Adjusted for 1-for-10 stock split, Aug. 3, As is lions of Euro Euro): Non-controlling interest... 1,205, ,000 Consolidated Balance Sheet, as of Dec. 31(in Assets: Total equity... 24,405,000 22,170,000 thousands of Euro Euro): Non-current assets... 1,156 1,221 Long-term borrowings - Intangible assets interest bearing... 2,216,000 2,337,000 Assets: Deferred tax liabilities 3,777,000 3,593,000 equipment Long-term provisions 892, ,000 equivalents... 2,449,900 2,701,500 Investments Non current liabilities 6,885,000 6,479,000 Financial investments 62,571,800 55,231,400 Deferred tax assets Trade & other payables 2,318,000 2,448,000 Investment property.. 2,415,500 2,045,700 Current assets... 1,674 1,728 Short-term provisions 463, ,000 Loans... 6,288,400 5,683,400 Inventories Taxation , ,000 Investment related to Trade receivables Overdrafts & unit-linked contracts 13,683,900 12,771,400 Current tax assets short-term borrow- Investments in associ- Other receivables & ings - interest bear- ates... 2,123,600 1,959,500 other assets ing... 1,021, ,000 Reinsurance & other re- Deferred charges Current liabilities... 4,026,000 3,737,000 ceivables, net... 1,968,000 4,111,100 Derivative financial in- Total equity & liabili- Current tax assets... 9, ,100 struments ties... 35,316,000 32,386,000 Deferred tax assets , ,800 1Restated to reflect adoption of IFRIC 20: Accounting Call option BNP equivalents for stripping costs in the production phase of a surface Paribas shares , ,000 Total assets... 2,830 2,949 mine Accrued interest & oth- er assets... 2,583,600 2,386,200 Total equity Equity AGEAS NV equipment... 1,115,000 1,098,300 equity holders of the Goodwill & other in- company Consolidated Income Account, years ended Dec. tangible assets... 1,498,100 1,594,300 Share capital (in thousands of Euro Euro): Assets held for sale ,500 Share premium Total assets... 97,112,900 90,602,200 Retained earnings Reserves... dr85 dr90 Gross premium Liabilities arising from Translation differences income... 9,947,100 9,421,200 9,751,600 life insurance con- Non-controlling inter- Change in unearned tracts... 25,914,300 24,370,400 ests premiums... 47,900 dr398,700 dr181,900 Liabilities arising from Non-current liabilities 1, Ceded earned life investment con- Liabilities for premiums... dr318,400 dr283,800 dr246,000 tracts... 29,100,700 27,201,500 post-employment Insurance premiums 9,676,600 8,738,700 9,323,700 Liabilities related to benefits & long-term Interest income... 3,055,700 3,093,300 3,005,300 unit-linked contracts 13,767,000 12,823,800 termination benefit Unrealized gain Liabilities arising from plans (loss) on call non-life insurance Other employee beneoption BNP contracts... 7,536,300 6,203,900 fits Paribas shares.. dr161,000 dr214,000 dr271,000 Debt certificates , ,700 Loans & borrowings Unrealized gains Subordinated liabilties 2,915,500 2,973,600 Provisions (loss) on RPN.. dr273, ,000 dr149,000 Borrowings... 1,968,000 2,277,000 Deferred income

6 Page 800 MERGENT INTERNATIONAL April 26, 2013 Deferred tax liabilities Future income tax Intangible assets ,968,076 Current liabilities recovery Drug supplies ,596 Loans & borrowings (expense)... dr2,237, ,939 2,984,352 Long term deposit... 30,000 30,000 Provisions ,811,585 dr8,460,582 18,966,394 Total assets... 1,584,866 6,192,971 Trade payables Deferred revenue & ad- Trade & other payables 2,165,799 1,856,917 vance payments basic... 19,788,185 19,725,023 18,866,853 Total current liabilities 2,165,799 1,856,917 Current tax liabilities Financial liability , ,696 Other liabilities Share capital... 81,691,307 73,629,524 Liabilities for personnel - diluted... 19,788,185 19,725,023 19,170,895 Contributed surplus.. 14,914,841 12,958,505 commitments Accumulated other Deferred income outstanding... 19,808,852 19,743,077 19,706,078 comprehensive in- Derivative financial in- come (loss)... dr262,722 dr247,926 struments per share - basic.34 dr Retained earnings (ac- Total equity & liabili- cumulated deficit).. dr97,105,042 dr82,188,745 ties... 2,830 2,949 per share - diluted.34 dr Total shareholders eq- 1 Restated to reflect accounting change to better align Number of full time uity... dr761,616 4,151,358 employees with hedging approach Total shareholders eq- 1 Reclassified to conform with 2012 presentation uity & liabilities... 1,584,866 6,192,971 2 Approximate AGNICO-EAGLE MINES LTD Acquisition Development: On Mar. 26, 2013, Co. Consolidated Balance Sheet, as of Dec. 31(in of ALLON THERAPEUTICS INC entered into a definitive arrangement agreement with Canadian $): Auditor s Report: The following is an excerpt from the Urastar Gold Corp. ( Urastar ) pursuant to which Co. will Report of the Independent Auditors, KPMG LLP, as it Assets: acquire all of the issued and outstanding common shares appeared in Co. s 2012 Cash... 33,109,951 56,220,307 of Urastar for C$0.25 per share, in cash. In our opinion, the consolidated financial statements Accounts receivable.. 183,156, ,522,366 present fairly, in all material respects, the consolidated Inventory ,881, ,309,771 financial position of the Company as at December 31, ALKO GROUP LTD. (FINLAND) Prepaid expenses & de and 2011, and its consolidated financial performance posits... 11,384,532 4,427,192 and its consolidated cash flows for the years then ended in Income tax receivable 1,402,953 3,713,439 Consolidated Income Account, years ended Dec. accordance with International Financial Reporting Total current assets ,935, ,193, (in thousands of Euro Euro): Standards. Emphasis of Matter equipment ,991, ,321,213 Without modifying our opinion, we draw attention to Net sales... 1,207,500 1,172,700 1,174,900 Intangible assets... 9,249,763 8,405,945 note 1 in the consolidated financial statements which Goodwill... 60,779,993 59,552,016 indicates that the Company incurred a net loss of income... 2,700 2,400 1,200 Other non-current as- $14,916,297 during the year ended December 31, 2012 Materials & services 1,002, , ,700 sets... 3,291,125 2,051,943 and, as of that date, the Company s current liabilities Personnel costs... 88,100 86,600 78,300 Deferred income taxes 3,242,920 2,988,292 exceeded its current assets. These conditions, along with Total depreciation & Total non-current as- other matters as set forth in note 1, indicate the existence writedowns... 5,300 5,900 7,600 sets ,555, ,319,409 of a material uncertainty that may cast significant doubt Total assets ,490, ,512,484 about thecompany s ability to continue as a going expenses... 57,100 61,800 60,800 concern. Operating profit.. 57,400 66,900 71,800 Bank indebtedness ,548, ,868,017 Total financial Short term financing.. 12,401,810 42,370,877 Accounts payable & acincome & ALLOT COMMUNICATIONS LTD expenses... 1,000 2,000 1,600 crued liabilities ,578,255 77,501,079 Deferred revenue... 7,026,792 4,810,950 Profit before Income taxes payable 2,074, ,412 Consolidated Income Account, years ended Dec. extraordinary Current portion of 31 ($thousands of US $): items... 58,400 68,900 73,300 long-term debt & fi Total extraordinary 2010 nance leases... 5,752,164 6,203,319 items dr500 81,900 Products revenues 77,127 56,810 40,852 Dividends payable... 2,971,328 2,961,461 Profit after Services revenues 27,625 20,943 16,120 Total current liabilities 351,353, ,820,115 extraordinary Total revenues ,752 77,753 56,972 Long-term debt & fiitems... 58,700 68, ,200 Cost of products nance leases... 76,558,126 74,561,817 Income taxes... 13,400 17,400 40,200 revenues... 26,857 19,540 14,015 Deferred income tax li- Profit for the year 45,300 51, ,100 Costs of services abilities... 14,731,441 12,165,161 Year-end shares revenues... 4,180 2,635 1,970 Total liabilities ,643, ,547,093 outstanding... 10,000 10,000 10,000 Expenses related to Share capital ,493, ,965,885 settlement of OCS 1 As reported by the company Contributed surplus.. 614, ,505 grants... 15, Consolidated Balance Sheet, as of Dec. 31(in Accumulated other Total cost of thousands of Euro Euro): comprehensive in- revenues... 46,923 22,175 15,985 come (loss)... dr22,888,266 dr25,012,972 Gross profit... 57,829 55,578 40,987 Assets: Retained earnings... 22,627,852 27,711,973 Research & Intangible assets... 6,300 4,100 Total shareholder s eq- development Total tangible assets.. 41,900 41,300 uity ,847, ,965,391 expenses, net , , ,264 Total investments... 7,200 6,800 Total liabilities & Sales & marketing Total non-current as- shareholder s equity 712,490, ,512,484 expenses... 34,127 26,543 22,021 sets... 55,400 52,200 1 Reclassified to conform with 2012 presentation General & Inventories... 63,700 66,600 administrative Non-current receiv- expenses... 10,664 7,474 5,473 ables... 1,600 1,600 ALLON THERAPEUTICS INC Total operating Deferred tax assets expenses... 66,851 47,239 38,758 Current receivables.. 16,900 25,700 Consolidated Income Account, years ended Dec. Operating income Cash in hand & on de- 31 (in of Canadian $): (loss)... dr9,022 8,339 2,229 posit , ,000 Financial & other Total current assets , , income (expenses), Total assets , ,400 Research & net... 1, dr7,907 Share capital... 16,800 16,800 development... dr8,024,708 dr9,684,836 dr12,611,693 Income (loss) before Other funds... 3,600 4,000 General & income taxes... dr7,664 8,754 dr5,678 Retained profit... 15,000 13,000 administrative.. dr2,798,890 dr2,896,743 dr3,780,406 Income tax expense fi- Total expenses dr10,823,598 dr12,581,579 dr16,392,099 (benefit)... cr926 cr55 84 nancial year... 45,300 51,000 Writedown of Net income (loss) dr6,738 8,809 dr5,762 Total shareholders eq- intangible assets dr3,468, Common uity... 80, ,900 Writedown of drug shares(thousands) Minority interest supplies... dr461, Mandatory reserves Gain (loss) on debt number of shares - repayment... dr110, basic... 31,960 25,048 22,831 Imputed tax liability.. 1, Interest & other Total non-current liabil- income ,383 number of shares - ities... 1, Interest income diluted... 31,960 27,072 22,831 Current (expense)... dr40,736 6, non-interest-bearing Foreign exchange outstanding... 32,547 30,950 23,806 liabilities , ,800 gain (loss)... dr11,341 dr200, ,235 Total current liabilities 182, ,800 Total other income per share - basic d$0.21 $0.35 d$0.25 Total liabilities , ,800 (expense)... 2dr4,092,699 dr193, ,618 Total shareholders eqperiod... dr14,916,297 dr12,774,995 dr16,084,481 Income (loss) for the per share - diluted d$0.21 $0.33 d$0.25 uity & liabilities , ,400 employees As reported by the company 264 Number of common - basic ,443,078 82,467,627 78,066,666 stockholders ALLIANCE GRAIN TRADERS INC 1 Reclassified to conform with 2012 presentation 2 Net of grant participations - Research & development - diluted ,443,078 82,467,627 78,066,666 Consolidated Income Account, years ended Dec. expenses: 2010 $2,774,000; 2011 $3,674,000 ; 2012 $2,855,000 3 As is 4 31 (in of Canadian $): As of March 1, 2013 outstanding ,101, ,556,661 78,066,666 Net income (loss) per Consolidated Balance Sheet, as of Dec share - basic... dr.12 dr.15 dr ($thousands of US $): Revenues ,324, ,974, ,139,516 Cost of sales... dr787,763,525 dr682,820,784 dr570,566,786 Net income (loss) per Assets: share - diluted.. dr.12 dr.15 dr Gross profit... 67,561,152 77,153,316 71,572,730 Number of full time General employees equivalents... 50, ,682 administrative Restricted cash & deexpenses... dr29,771,531 dr24,631,936 dr22,900,845 employees posits ,138 Marketing, sales & Short-term bank deposdistribution 1 Reclassified to conform with 2012 presentation 2 As its... 78,042 24,000 expenses... dr16,352,464 dr20,212,875 dr19,439,896 reported by Company 3 As of March 27, 2012 Available-for-sale mar- Earnings from Consolidated Balance Sheet, as of Dec. 31(in of ketable securities.. 14,841 17,580 operations... 21,437,157 32,308,505 29,231,989 Canadian $): Trade receivables... 20,236 11,926 Unrealized foreign Other receivables & exchange gain Assets: prepaid expenses.. 6,815 5,950 (loss)... 4,064,964 dr28,813,933 dr720,984 Inventories... 9,963 10,501 Finance income... 2,276, , equivalents... 1,369,388 1,119,237 Total current assets , ,777 Finance expense.. dr16,934,620 dr10,976,438 dr5,932,436 Accounts receivables 35,465 74,667 Severance pay fund Earnings (loss) Prepaid expenses & de- Deferred taxes... 1, before income tax 10,843,784 dr6,626,047 22,578,569 posits , ,178 Other assets Current income tax Drug supplies ,045 Total long-term assets 1, recovery Total current assets... 1,550,372 1,920,127 Property & equipment, (expense)... dr1,794,813 dr2,204,474 dr6,596,527 Property & equipment 4,494 16,172 net... 6,609 5,352