Financial Statements as of 31 December 2014Company: [name of component]In accordance with the Group Audit Instructions dated [date], we have audited the accompanying reporting package for the Company expressed in [VND] as of 31 December 2014 and for the financial year then ended. This reporting package has been prepared solely to enable JGP Architecture (S) Pte Ltd to prepare consolidated financial statements and not to report on the Company as a separate entity. This reporting package is the responsibility of the Company’s management. Our responsibility is to express an opinion on this reporting package based on our audit.ScopeWe have conducted our audit in accordance with the Vietnamese Auditing Standards. As requested, our audit procedures also included the procedures identified in the aforementioned Group Audit Instructions.Basis for [(if applicable) Qualified / Adverse / Disclaimer of] OpinionNil, because of unqualified opinion with the emphasis matters.OpinionIn our opinion, the financial statements give a true and fair view in all material respects of the financial position of JGP Architecture (Vietnam) Co., Ltd. as at 31 December 2014, and of the results of its operations and its cash flows for the year then ended in accordance with the Vietnamese Accounting Standards, Vietnamese Enterprise Accounting System and comply with the relevant statutory requirements regarding preparation and presentation of the financial statements. Emphasis of MatterWithout qualifying the above opinion, we would like to note users of the financial statements that: On the financial year ended 31 December 2014, JGP Architecture (Vietnam) Co., Ltd had the net loss in the year of 2014 is VND 273,889,242 and accumulated loss up to VND 1,987,515,923 to 31 December 2014, the liabilities of the Company exceed the total assets of the Company is VND 1,178,940,843.As mentioned in note 17, the company has ceased its operation and filed dormant status with government authority for the period from 07 July 2014 to 06 July 2015. However, the Company has notified the government authority to exhilarate in March 2015. The financial statements are prepared on cost basis.Restriction of UseThis report is intended solely for the use of Foo Kon Tan LLP in connection with its audit of the consolidated financial statements of JGP Architecture (S) Pte Ltd and should not be used for any other purpose.
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