I
AUDITORS' REPORT
OF
INTERNATIONAL MANPOWER DEVELOPMENT
ORGANIZATION (IM) JAPAN
(BANGLADESH REPRESENTATIVE OFFICE)
FOR THE YEAR ENDED 30 JUNE 2024
~hamed
shamim&co.
~Chartered
Accountants
__________________________
_
Independent Auditor's Report
To the
Management of
International
Manpower
Development Organization
(IM)
Japan
(Bangladesh Representative
Office)
Report
on the Audit of the Financial Statements
Opinion
We
have audited the financial statements
of
International Manpower Development Organization (IM) Japan,
(Bangladesh Representative Office) which comprise the Statement
of
Financial Position
as
at
30
June
2024,
Statement
of
Operational Expenses, Statement
of
Receipts & Payments, and Notes to the Financial Statements,
including a summary
of
significant accounting policies and other explanatory information
as
disclosed in notes l
to l 0.
In
our opinion, the accompanying financial statements give a true and
fair
view
of
the financial position
of
the
Representative
Office
at
30
June
2024, and
of
its Statement
of
Operational expenses & Statement
of
Receipts
and Payments
for
the
year
then ended In accordance with International Financial Reporting Standards
(IFRSs).
Basis
for
Opinion
We
conducted our audit in accordance with International Standards on Auditing
(ISAs).
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 Representative Office
In
accordance with the ethical
requirementslhat
are
relevant
to
our audit
of
the financial statements In Bangladesh, and we have fulfilled our
other ethical responslbili!ies 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.
Responsibilities of Management and those charged with Governance for the Financial Statements
Management
Is
responsible
for
the preparation
of
financial statements that give a true and
fair
view in
accordance with
IFRSs,
and
for
such
internal control as management determines
is
necessary
to
enable the
preparation
of
financial statements that are free from material misstatement, whether due to fraud
or
error.
In
preparing the financial statements, management
is
responsible
for
assessing
the Representative Office'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 intends
to
liquidate the Representative Office
or to
cease
operations, or has no realistic altern_ative but
to do
so.
Those
charged with governance
are
responsible
for
oyerseelng the Representative
Office's financial reporting
process.
Auditor's Responsibilities for the Audit of the Financial Statements
Our objectives
are to
obtain reasonable assurance about whether the financial statements 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 on audit conducted in
accordance with ISAs will always detect a material misstatement when
it
exists. Misstatements can arise from
fraud or error and
are
considered material If, Individually or
In
the aggregate, they could reasonably be
expected
to
influence the economic decisions
of
users
token on the basis
of
these financial statements. As
part
of
an audit in accordance with
ISAs,
we exercise professional judgment and maintain professional
skepticism throughout the audit.
We
also:
• Identify and
assess
the risks
of
material misstatement
of
the financial statements, 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.
House - 1/B, Flat - 1 A, Road - 8, Block - I, Banani, Dhaka -1213
Phone: +88 02 222270289. Cell: +88 01974007447. E-mail: mail~asccabd.com, ahamedshamimnco@gmail.com
www.asccabd.com
~hamed
shamim&co.
~Chartered
Accountants
______________________________
_
• Obtain on understanding
of
Internal control relevant
to
the audit
In
order to
design audit procedures that
ore
appropriate
In
the circumstances, but not
for
the purpose
of
expressing on opinion on the effectiveness
of
the Representative Office's Internal control.
• Evaluate the appropriateness
of
accounting policies used and the reasonableness
of
accounting estimates
and related disclosures mode
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 moterlol uncertainty
exists
related
to
events
or
conditions that
may cost significant doubt on the Representative Office's oblllty
to
continue as o going concern.
If
we
conclude that o moterlol uncertainty exists, we
ore
required
to draw
attention
In
our auditor's report
to
the
related disclosures
In
the financial statements or,
if
such
disclosures
ore
Inadequate,
to
modify our opinion.
Our conclusions
ore
based on the audit evidence obtained up
to
the
dote
of
our auditor's report. However,
future events
or
conditions may cause the Representative
Office to
cease to continue
as
a going concern.
• Evaluate the overall presentation, structure and content
of
the financial statements, Including the disclosures,
and whether the financial statements represent the underlying transactions and events in a manner that
achieves
fair
presentation.
We
communicate with those charged with governance 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.
We also
report
that:
a)
We
have obtained
all
the Information and explanations which
to
the best
of
our knowledge and belief were
necessary
for
the purpose
of
our audit and made due verification thereof;
b)
In
our opinion,
proper
books
of
accounts, records and other statutory books as required
by
low
have been
kept
by
the Representative Office
so
far
as
it
appeared from our examinations
of
those books;
c) The statement,
of
Financial Position, Statement
of
Operational Expenses and Statement
of
Receipts &
Payments
dealt
with
by
the report
ore
in agreement with the books
of
account; and
d)
The
expenditure incurred and payments mode were
for
the purpose
of
the Representative Office's business
year.
Dated:
04
January 2025 Ahamed Shamim &
Co.
Chartered Accountants Registration Number: 702
Slgn~itor
Md. Shamim Ahamed
FCA
Principal ICAB Enrolment # 947
DVC:2501040947AS636307
House - 1/B, Flat - 1A, Road - 8, Block - I, Bananl, Dhaka -1213
Phone: +88 02 222270289. Cell: +88 0197 4007 447, E-rnail : maiL,t''asccabd.corn. ahamedsharnimnco-.crgmail.com
www.asccabd.com
... ~1~hamed
shamim &
co.
~chartered
accountants
International Manpower Development Organization (IM) Japan
(Bangladesh Representative Office)
Statement
of
Financial Position
As
at
30 June
2024
(Amount in Tako)
.__
_______
P_a_rt_ic_u_ia_r_,
______
__,11
Noles I
30
June 2024
30
June 2023
ASSETS
Non-Current Assets
Property
plant
and equipment
Current
Assets
Advance, deposit and
prepayments
Cash and cash equivalents
Total
Assets
Fund & Liablllty
Source of Fund
Current Account with Head
Office Current liabllites
Liabilites
for
expenses
Total Fund and liability
5.00
6.00
7.00
8.00
9.00
1,684,460 1,205,657
1,684,460
11
1,205,6571
3,710,925 2,582,513
416,000 416,000
3,294,925
2,166,513
5,395,385 3,788,169
4,916,684 3,454,655
4,916,68411
3,454,6551
478,701 333,514
47a,101
11
333,5141
5,395,385 3,788,169
These financial statements should
be
read
in conjunction with annexed notes.
Dated: Dhaka
Signed as
per
our separate report on same date.
Ahamed Shamim & Co.
Chartered Accountants
Registration Number: 702
~
Signature
of
Auditor
Md. Shamim Ahamed FCA
Principal
ICAB Enrolment # 947
DVC: 2 5 0 1 Q 4 0 94 7
A~
6 3 6 3 0 7
..
~1~hamed shamim&co.
~chartered
accountantl
International Manpower Development Organization
(IM)
Japon (Bangladesh Representative Office)
Statement
of
Oparotional
Expen5"
For
the
year
ended
30
June
2024 (Amount
in
Taka)
Particuars
11
30
June2024
II
30
June 2023
Operational Expense,
Advisory ,
consuhlng
fees & Audit fees 2,131,882 1,414,424
Bank
charge 7,685 8,635
Car rent 1,538,188 1,658,965
Commoolcotlon expense 63,785 53,052
Entertainment expenses 10,381 45,962
Depreciation expenses 243,104 199,.476
Fuel
& lubricants 680,273 614,226
Hotel rent 628,528 1,030,764 House
rent 530,528
Internet expense 158,339 1n,.421 license, renewal & Govt. fees 81,372 35,622
Medical expenses 492,778 991,718
Office
expenses 543,336 37,717
Office supplies 41,712 62,.495
Postage & courier 300,496 493,632
Printing expense 64,667
Salary & allowances 12,530,778 5,853,712
TDS
on Salary & allowances
1,ln,955
Travel & tour expenses-overseas 545,375 326,452
Tax & duties 1,367,990 2,179,205
Tax &
Vat
expense
Travel & tour expenses 706,376 1,099,078
Utilies 102,222
Advertisement expense 6,110
Donation 40,000
Mobile expense
300 C & F expenses 25,415
Freight charge 223,916
23,499,665
17,026,384
J.~!.i.$ These
financial statements should be read In conjooctlon with annexed notes.
Doted : Dhaka
Signed as per our separate report on some dote.
Ahamed Shamim &
Co.
Chartered Accountants
Registration Number:
702
~
Signature
of
Auditor
Md. Shamim Ahamed FCA
Principal
ICAB Enrolment# 947
I
DVC: 2 5 0 1 0 4 0 9 4 7
AS
63 6 3 0 7
11..'1~hamed shamim &
co.
'-'chartentd
accountants
International
Manpower
Development Organization (IM) Japan
(Bangladesh Representative Office)
Statement of Receipts and Payments
For the year ended 30
June
2024
_______
,_a_rt_i_cu_i_a_"
______
__.II
Notes I
30
June
2024 Receipts
Opening Balance: Cash in
hand Cash
at
bank
Remittance from head office
Other received
Total receipts
Payments Cash
operating expenses
Property, plant & equipments
Total payments
Closing Balance:
Cash in
hand
Cash
at
bank
8.01
10.01
2,166,513
379,136
1,787,377
24,961~92 I
24,961,692
27,128,205
23,111,373
721,907
23,833,280
3,294,925
933,931
2,360,994
27,128,205
(Amount
in
Taka)
30
June 2023
1,591,717
57,049
1,534,668
18,221,606
17,276
18,238,883
19,830,600
17,362,588
301,499
17,664,087
2,166,513
379,136
1,787,377
19,830,600
These
financial statements should be read
in conjunction with annexed notes.
\fJ~~'l
General Manager
..
~f
~hamed
shamim&co.
~ch.-9dauountants
International Manpower Development Organization (IM) Japan
(Bangladesh Representative Office)
Notes
to
the Financial Statements
For the year ended
30
June 2024
1.00 Background
1.01 Legal Status
International Manpower Development Organization (IM) Japan, Representative Office,
Dhaka having permission from Bangladesh Investment Development Authority (BIDA), Prime
Minister's office vide permission No. Ref No: OPE-03Aug2021-00002. Effect From:
07.07.2021.
Then
got
further extension vide ref: OPE-12Jun2023-00002 dote:
04
July
2023.The entity again
got
permission
for
further 2 years up to
30
June
2025.
The
entity
got
18B Intimation
at
the first instance from Bangladesh Bank under Foreign
Exchange Regulation Act,
1947
Amended up to 2015 vide ref
no. OPE-12Jun2023-00002
valid up
to 30
June
2025.
1.02
Nature
of
business adivities The
activities
of
the representative office shall remain confined to recruit Bangladeshi youths
to
work
as
technical interns in Japan
so
that they con
use
the achieved technology from
Japan in Bangladesh
to
make Bangladeshi economy more strong.
2.00
Summary
of
significant accounting principles and basis of preparation
of
the financial
2.01 Basis
of
preparation of the financial statements
The
elements
of
financial statements hove been measured
on
•Historical Cost• convention.
These statements hove been prepared and the disclosures
of
information made in
accordance with the requirements
of
the terms
of
BIDA and International Accounting
Standards (IAS) adopted
by
the Institute
of
Chartered Accountants
of
Bangladesh (ICAB)
and where relevant with presentational requirements
of
the low. All activities included in
these financial statements ore based on accrual basis and going concern assumption.
2.02
Fundional and presentation currency
These financial statements are presented in Taka, which
is
the representative office's
functional currency.
3.00
Component
of
Financial Statements
The
Financial Statement have with due consideration
of
International Accounting Standards
(IAS) and International Financial Reporting standards
(IFRS).The
financial statements
comprise
of
the following
as
complied with International Accounting Standards 1:
A) Statement
of
Financial Position as
at
30
June
2024;
B)
Statement
of
operational expenses
for
the year ended
30
June
2024;
C) Statement
of
receipts & payments
for
the year ended
30
June
2024; and
D) Notes to the Financial Statements
for
the year ended
30
June 2024.
3.01 Statement on Compliance with local laws
The
Financial Statement have prepared
in
accordance with International Accounting
Standards (IAS) and International Financial Reporting Standards
(IFRS),
the terms
of
BIDA
and other applicable lows regulations.
3.02 Use of estimates and Judgment
,f..-,.
ahamed shamim &co.
cti...-.dacc.ountMts
The preparation of financial statements in conformity with IFRS requires management to
make Judgement estimates and assumptions that affect the application of accounting policies
and the reported amounts of assets, liabilities, income and expenses and disclosure
requirements for contingent assets and liabilities during and ot the date of the financial
statements.
Actual results may differ from these estimates. Estimates and underlying assumptions ore
reviewed on an ongoing basis. Revisions of accounting estimates ore recognized in the
period in which the estimate is revised and in any future period affected os required by IAS
8. Accounting policies, Changes in Accounting Estimates and Errors.
Estimates and underlying assumptions ore reviewed on on ongoing basis. Revision of
accounting estimates ore recognized in the period in which estimate is revised and in any
future periods offected.
3.03 Going concern basis
The representative office hos adequate resources to continue in the operation for the
foreseeable future and hence, the financial statements hove been prepared on going
concern basis. As per management assessment there ore no materials uncertainties related
to events or conditions which may cost significant doubt upon the representative office's
ability to continue as going concern.
3.04 Accrual basis of accounting
The representative off ice prepares its financial statements using the accrual basis of
accounting. When the accrual basis of accounting is used, on entity recognizes items as
assets, liabilities, equity, income and expenses {the elements of financial statements) when
satisfy the definitions and recognition criteria for those elements in the framework.
3.05 Materiality and aggregation
The representative office presents separately each material class of similar items and items
of a dissimilar nature of function unless they ore immaterial. Financial statements result from
processing large number of transaction or other event that are aggregated into classes
according to their nature or function.
3.06 Offsetting
The representative office does not offset and liabilities or income and expenses, unless
required or by IFRS.
3.07 Reporting period
The financial statements of International Manpower Development Organization {IM) Japan
cover from 1 July 2023 to 30 June 2024.
4.00 Property, plant & equipment (PPE)
4.1. 1 Recognition
The cost of on item of property, plant and equipment shall be recognized as on asset if;-it is
probable that future economic benefits will flow to the entity; and the cost of item con be
measured reliably.
..
,f
~hamed shamlm&
co.
~chartered
accountant•
4. 1. 2 Measurement
Items
of
property, plant and equipment except land
are
measured
at
cost
less
accumulated
depreciation
and
Impairment
losses,
if
any. Property, plant and equipment are recognized
as assets when
all
the conditions
for
recognitions as
per
IAS l
61
Property, plant and
Equipment
are
met.
The
cost
of
on item
of
property, plant equipment comprises its purchase price, Import duties
and non-refundable taxes,
ofter
deducting
trade
discounts and rebates and any
costs
directly ottrlbutoble to bringing the asset to the locotlon and condition and necessary
for
It
to
be
capable
of
operating
in
the intended manner.
4.1.3
Subsequent
costs
The
cost replacing
port of
item
of
Property, plant and equipment
is
recognized
In
the
carrying amount
of
the item
if
it
is
probable that the future economic benefits embodied
within the
port
will
flow to the representative office and its cost con
be
measured reliably. The costs
of
the
doy-to-doy
servicing
of
Property, plant and equipment
are
recognized in
the statement
of
income and expenditure
os
incurred.
4.1.4
Charge of depreciation
Depreciation
is
commenced when the cost asset
is
in the location and condition necessary
for
it
to
be capable
of
operating
in
the manner intended Property plant and equipment
of
the
representative office
ore
depreciated using straight line method whereby there
is
o
constant charge each year,
on
the assumption that equal amount
of
economic benefit
ore consumed
in
each
year of
the
assets
life. Depreciation
is
terms
of
percentage
of
the related
asset.
The
annual depreciation rates applicable to different category
of
assets
are:
Particular
af
assets Rate
of
depreciation
Computer Equipment 30%
Training Equipment 10%
Furniture & Fitting 10%
Office
Equipments 5%
4.1.5
Disposal
of
Property, plant and equipment
An item
of
property, plant and equipment removed from the statement position when it
is
disposed
of
or
when no future economic benefits
are
expected from its use
or
disposal.
The
gain or
loss
on the disposal
of
an item
of
property, plant and equipment
is
included
in
the
statement
of
income and expenditure in which the de-recognition occurs.
4.1.6
Impairment
The
carrying amounts
of
assets ore reviewed
at
each reporting
date to
determine whether
there
is
any Indication
of
impairment
loss.
If
any
such
indication exists, recoverable amount
is
estimated in other to determine the extent the impairment loss,
if
any, Impairment
loss is
recorded on Judgmental basis,
for
which provision may
differ
in the future years based on
the actual experience.
An
impairment loss is
recognized whenever the carrying amount
of the asset exceeds its recoverable amount. Impairment losses,
if
any, are recognized in the
statement
of profit and loss and other comprehensive income.
4.02
Financial instruments
._'1~hamed shamlm &
co.
~chartered
auountants
A financial instrument
is
any contract that gives rise to a financial asset
of
entity and a
financial liability
or
equity instrument
of
another entity.
Financial asset carried in the statement
of
financial position includes cash and equivalents,
fixed
deposits, advances, deposits and prepayments.
4.03
Financial assets
All other f inonciol
assets
ore
recognized initially
on
the
dote
at
which the representative
office becomes a
party
to the contractual provisions
of
the transaction.
4.04
Cash and cash equivalents
Cash and cash equivalents comprise
of
cash
in hand and
cash
at
bank which ore available
for
use
without any restriction.
4.05
Advances, deposits and prepayments
Advances
ore
recognized and stated
at
original invoiced amounts and carried
at
anticipated
realizable values.
4.06
Financial income and expenses
Financial income and expenses ore reported in income and expenses
on
a net basis as either
f inonce income or finance expense depending on whether f inonce income and expenses
ore in a net income
or
expense position. Interest shall be recognized using the effective interest
method. Finance expense comprises
of
bank commission, excise duty and charges.
4.07
Provision, contingent liabilities and contingent assets
Provisions
Provisions
ore
recognized when the representative office hos a present obligation as a
result
of
a post event and
it
is
probable that on resources embodying economic benefits will
be
required to settle the obligation, and a reliable estimate con be mode
of
the amount
of
the obligation. Provisions
ore
reviewed
at
each balance sheet dote and adjusted to reflect
the current best estimate.
If
a transfer
of
economic benefit
is
no longer probable the
provisions should be reversed. Where the effect
of
money
is
material, the amount
of
a
provision
is
the present value
of
the expenditure required to settle the obligation.
Contingent liabilities
A contingent liabilities arises where a post event may lead to entity having a liability in the
future but the financial impact
of
the event will only be confirmed
by
outcome
of
some future
event not wholly within the control. A contingent liability should
be
disclosed in the financial
statement unless the possible outflow
of
thought be remote.
Contingent asset
A contingent asset
is
a potential asset that arises from post event but whose existence con
only be confirmed
by
outcome
of
future events not wholly within on entity's control. A
contingent asset should
be
disclosed in the financial statements only when the expected
inflow
of
economic benefits
is
probable.
4.08
Events after the repolting period
In accordance with IAS - 10 : Events
ofter the reporting period, amounts recognized in the
financial statements ore adjusted
for
events ofter the reporting period that provides
additional evidence
of
conditions that existed at the end
of
the reporting period. No
adjustment
is
given in the financial statement for events
after
the reporting period indicative
of conditions that arose after the reporting period. Material non-adjusting events ore
disclosed in the financial statement.
~
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111..~f
~hamed shamim&co.
~chartered
accountants
5.00 Statement of Property, Plant & Equipments
Cost Depreciation
Adjustment Written
Opening Addition Balance as Depreciation Adjustment Closing down
Particulars / Disposal Balance as Rate(%)
Balance as during the charged made Balance as value as
during the of 30.06.24 on
on 01.07.23 year 01.07.2023 during the during the on 30.06.24 on 30.06.24
year year year
Computer Equipment 761,682 386,225 - 1,147,907
30°/c,
384,250 140,614 - 524,864 623,043
Training Equipment 578,329 35,250 - 613,579
100/o
193,547 37,056 230,603 382,976
Furniture and Fixture 167,388 91,582 - 258,970
100/o
33,422 20,152 - 53,574 205,396
Office Equipments 401,901 208,850 - 610,751 5% 92,424 45,282 - 137,706 473,045
Balance as
at
30.06.2024 1,909,300 721,907 - 2,631,207 703,643 243,104 - 946,747 1,684,460
!Balance as
at
30.06.2023 I 1,607,801 I 301,499 I 1,909,300 I s04,161 I 199,476 I 103,643 I 1,20s,6s1 I
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_________________
,----------.
(Amount In Taka)
I NMes
II
...
______
,_a_r1_1c_u_1a_rs
_____
___,il
I
30
June
2024
II
30
June
2023 I
6.00
Advance, deposit and prepoyments
Security deposit - house rent
6.01 Security deposit on house rent
House rent (kishigaml San)
House rent (Hotta San)
7
.00
Cash and cash equivaent
Cash in hand
Cash
at
bank
(A/C- 0149
11100000511)
8.00
Current Account Head Office
Opening Balance
Remittance received during the yec 8.01
Operating Expenses
Adjustments made during the
year Closing Balance
8.01 Remittance received from head office
July
August
September
October
November
December
January
February
March
April
May June
9.00 Liabilites for Expenses
Advisory, consulting fees & Audit fees payable TDS
payable
Internet payable
VOS payable
.__
__
41_6.;....,o_oo__,I
_I
___
4_16_,o_o_o
I
416,000 416,000
146,000 146,000
270,000 270,000
416
1 000
416,000
933,931
379,136 2,360,994 1,787,377
3.294.925 2,166,513
3,454,655 2,264,222
24,961,692 18,221,606
(23,499,664) (17,026,384)
- (4,790)
4,916,684 3,454,655
1,435,673 -
2,868,689 4,122,182
4,456,672 -
1,277,214 -
572,025 2,145,000
1,677,500 -
1,962,350 1,823,040
3,264,795 1,663,424
570,900 2,049,320
2,859,684 2,746,008
1,671,450 649,198
2,344,740 3,023,434
24,961,692 18,221,606
175,950 210,324
244,100 39,105
- 22,499
58,651 61,586
478,701 333,514
•
10.00 Operating
Expenses
Cash operating expenses
liabilities
for
expense
Other adjustment last
year
Expense reimbursement
Non cash-operational Expenses
10.01
Cash
Operating
Expenses
Advisory & consulting
fees
Bank charges
Car
rent
Communication expense
Fuel & lubricants
Hotel rent
House rent
Medical expenses
Office
supplies
Postage & courier
Printing expense
Salary & allowances
Enterta lnment
expenses
Travel & tours
expenses
Internet
expenses
Office
expenses
Tax and duty
Utilites TDS
VDS
payable Donation
Service charge
Travelling expense-overseas
Mobile & telephone
Advertisement expense
C & F
expenses
Freight Charge
10.02 Non-Cash-Operational Expenses
Depreciation
Liabilities for
expenses
10.01
(2022-2023)
10.02
9.00
-..,f
~hamed
shamim & co.
'-chartered
accountants
23,111,373
(333,514)
-
-
22,777,859
721,805
23,499,664
2,247,628
7,685
1,380,395
63,785
680,273
578,503
-
456,100
43,173
295,690
-
13,253,490
800
706,376
170,043
521,105
1,364,174
-
547,445
-
-
545,375
-
-
25,415
223,916
23,111,373
243,104
478,701
721,805
17,362,588
(847,128)
(4,790)
(17,276)
16,493,394
532,990
17,026,384
1,581,210
8,635
1,370,450
53,052
614,226
938,763
504,000
947,629
56,391
485,194
58,350
5,853,712
45,962
1,116,354
293,073
34,034
2,160,867
-
788,835
40,000
80,000
326,452
300
5,100
-
-
17,362,588
199,476
333,514
532,990