Accounting Training

name of the client

FINANCIAL STATEMENTS

31ST MARCH 2007

PMS Ltd

8.25

REPORT OF THE ACCOUNTANTS TO THE MEMBERS OF CLIENT LIMITED

The accounts set out on pages 2 to 6 have been prepared under the historical cost basis of accounting from the books, vouchers and information supplied by the directors and are in accordance therewith. These accounts have not been audited.

KITWE. 10TH SEPTEMBER,2007

PMS LIMITED ACCOUNTANTS

Page 1

CLIENT LIMITED PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 31ST MARCH 2007

Note

2007 K

2006 K

TURNOVER

2

4,429,720,883

4,528,048,466

PROFIT/(LOSS) BEFORE TAXATION

3

10,140,603

19,903,182

TAXATION

4

18,733,442

16,305,458

PROFIT/(LOSS) FOR THE YEAR

K

(8,592,839)

K

3,597,724

The notes on pages 4 and 5 form part of these accounts. Accountants' report page 1 Page 2

CLIENT LIMITED BALANCE SHEET - 31ST MARCH 2007 EMPLOYMENT OF CAPITAL 31.03.2007 Note FIXED ASSETS

K

31.03.2006 K

4

K

K

170,825,245

171,305,374

CURRENT ASSETS Stocks Debtors and prepayments Cash and bank balances

1(C)

225,846,900 509,754,974 1,676,776 737,278,650

65,280,480 252,137,400 6,750,920 324,168,800

459,933,485 151,881,224 28,047,263 639,861,972

122,276,738 74,548,853 21,813,821 218,639,412

CURRENT LIABILITIES Creditors and accrued liabilities Bank overdraft Taxation

3

NET CURRENT ASSETS

97,416,677 K

268,241,923

105,529,388 K

276,834,762

FINANCED BY SHARE CAPITAL

5

2,000,000

2,000,000

RESERVES

6

54,005,243

62,598,082

212,236,680

212,236,680

DIRECTORS INVESTMENTS K

268,241,923

K

276,834,762

These financial statements were discussed by the board of directors on 10th September, and approved on its behalf by : GEORGE CHRISTOFIDIS ………………………………...… INDUMATIBEN PATEL ………………………………...…

) ) ) ) DIRECTORS ) ) )

The notes on page 4 and 5 form part of these accounts Accountants report page 1 Page 3

board of directors on 10th September, and approved on

-0 Diff -

CLIENT LIMITED NOTES TO THE ACCOUNTS - 31ST MARCH 2007

1. ACCOUNTING POLICIES (a) Basis of Preparation The financial statements are prepared on the historical cost basis of accounting and comply with operative Zambian Accounting Standards. (b) Depreciation Depreciation is not provided as the directors are of the opinion that the amounts recoverable from future use are excess of current values. (c) Stock Stock has been valued by the Directors at the lower of cost and net realisable value. 2. TURNOVER Turnover represents the value of sales invoiced to customers during the period, excluding VAT, less allowances and discounts. 3. TAXATION Income tax on result for the year amounts to K 18,733,442 (2006 K 16,305,458) and was payable in four equal instalments on 30th June, 30th September, 30th December 2006 and 30th March 2007

Accountants' report page 1 Page 4

e historical cost basis of accounting and comply with

re of the opinion that the amounts recoverable from future

ower of cost and net realisable value.

18,733,442 16,305,458

CLIENT LIMITED NOTES TO THE ACCOUNTS - 31ST MARCH 2007

4. FIXED ASSETS COST

Temporory Buildings Furniture and Fittings Kitchen Equipment Office Equipment Loose tools

At 31.03.2006 K 65,272,774 233,998,334 86,732,943 33,352,298 530,000 419,886,349

Additions K 11,886,450 5,021,337 17,619,575 34,527,362

At 31.03.06 K 178,097,294 58,110,418 12,373,263 248,580,975

Charge for the Year K 16,946,873 8,410,965 9,649,653 35,007,490

K

At 31.03.2007 K 65,272,774 245,884,784 91,754,280 50,971,873 530,000 454,413,711

DEPRECIATION

Furniture and Fittings Kitchen Equipment & utensils Office Equipment

Net Book Value as at 31 st March, 2007

At 31.03.07 K 195,044,167 66,521,383 22,022,916 283,588,465 K

2007 K

170,825,245 2006 K

5. SHARE CAPITAL Ordinary shares of K1 each - authorised

K

5,000,000

K

5,000,000

- issued and fully paid

K

2,000,000

K

2,000,000

62,598,082 (8,592,839) 54,005,243 54,005,243 K

59,000,358 3,597,724 62,598,082 62,598,082

6. RESERVES REVENUE RESERVES At 31st March 2006 Surplus/(Deficit) for the year Less:- Back duty At 31st March 2007

K

Accountants' report page 1 Page 5

CLIENT LIMITED DETAILED PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 31ST MARCH 2007 31.03.2007 K

K 4,429,720,883

SALES COST OF SALES Stock - 31st March 2006 Purchases DIRECT EXPENSES Production Labour Electricity and Water Gases and Firewood Packing Materials Cleaning Materials Kitchen Utensils Replaced Protective Clothing Less:- Stock - 31st March 2007

K 4,528,048,466

65,280,480 3,502,261,670 3,567,542,150

66,811,926 3,498,256,780 3,565,068,706

216,418,771 37,381,342 46,697,040 56,589,936 17,820,875 11,299,675 4,500,000 3,958,249,788 225,846,900

236,366,385 23,698,760 42,543,186 11,697,559 38,935,150 22,716,010 6,115,100 3,947,140,856 65,280,480 3,732,402,888 697,317,995

GROSS PROFIT for the year Less:- EXPENSES Accountancy Advertising Bank charges and interest General expenses Insurance Legal expenses Licences Medical expenses Motor vehicle expenses Napsa Postage and telephone Printing and stationery Rates and rent Repairs and maintenance Salaries and wages Staff Welfare Security expenses Subscriptions and donations Travelling expenses Depreciation

31.03.2006 K

22,025,000 23,377,346 35,228,447 36,156,468 4,422,378 6,825,000 6,364,900 9,629,700 21,093,580 27,930,952 39,061,190 28,194,512 85,938,088 123,223,841 128,788,442 11,523,404 6,682,800 21,212,803 14,491,050 35,007,490

3,881,860,376 646,188,090

8,804,000 5,029,700 76,432,079 6,876,408 2,653,200 9,180,000 2,108,000 10,371,693 12,876,839 28,385,745 43,534,698 29,360,165 96,226,349 72,439,878 90,000,000 10,294,000 12,492,700 74,051,920 35,167,534 687,177,392

NET PROFIT for the year

K

10,140,603

626,284,908 K

19,903,182

Page 6

3,337,172,864.58 315,000,000.00 17,046,000.00 36,697,039.80 11,299,674.53

3,652,172,864.58 3,587,130,150.25

17,046,000.00 39,543,936.00

16% 14% 1,272,340.30 12,291,168.00 927,541.37 14,491,049.67

432,205,627 13,965,476

142,753,918 289,451,709

1,241,902,252.61 208,464,618.99 236,086,571.78 94,354,930.00 134,276,965.00 307,466,849.09 35,218,703.42 8,098,470.00

306,464,222.00 32,780,313.00 53,324,601.00 765,747,810.55 15,478,446.08 2,816,861.82 24,614,993.54 3,467,096,608.88

CLIENT LIMITED INCOME TAX COMPUTATION FOR THE YEAR ENDED 31ST MARCH 2007

Profit per accounts Add:- Depreciation - General expenses - Legal Expenses - Non cash fringe benefits

10,140,603 35,007,490 9,358,921 6,825,000 9,600,000 60,791,412 70,932,015

Less:- Wear and tear allowances Commercial buildings

16,102,439 1,305,455 17,407,894

ADJUSTED PROFIT for tax purposes TAXATION @35%

K

53,524,120

K

18,733,442

CLIENT LIMITED SCHEDULES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2007 ADVERTISING Crafts Photo Kapaso Daily - Magagine Business Connection Mining Mirror Rugby Club - Wall sign Nkana Polo Club - wall sign K

1,166,000.00 3,924,000.00 572,665.00 6,864,681.00 8,700,000.00 2,150,000.00 23,377,346.00

K

25,006,611.10 10,221,835.83 35,228,446.93

K

12,676,748.00 8,319,809.00 2,000,000.00 875,494.87 * 10,234,416.00 * 2,050,000.00 36,156,467.87

K

4,422,378.00 4,422,378.00

K

6,364,900.00

K

26,920,088.00 3,650,000.00 34,368,000.00 21,000,000.00 85,938,088.00

K

91,121,821.21 32,102,020.07 123,223,841.28

BANK CHARGES AND INTEREST Cavmont Capital Bank plc Charges, commissions, etc Interest on overdrawn balances

GENERAL EXPENSES Cleaning materials Decorations Refuse Collection Expenses ZRA - Penalties School Fees Chief Immigration Officer - Permit

INSURANCES Professional Insurance

LICENCES Renewal of trading retail licences RENTS John Coutelis Vincent Akufuna Margaret Addison Barclays Bank (z) ltd

- Restaurant Kitwe - Restaurant Chingola - Guest House- Chingola -Guest House- Kitwe

REPAIRS AND MAINTENANCE Repairs to restaurant & office interior Electrical repairs

* Disallowed items

CLIENT LIMITED SCHEDULES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2007

SECURITY EXPENSES Guardall Systems K

6,682,800.00 6,682,800.00

K

19,331,553.00 1,000,000.00 881,250.00 21,212,803.00

K

14,491,050.00 14,491,050.00

SUBSCRIPTIONS AND DONATIONS Multichoice Miss Kitwe Chamber of Commerce

TRAVELLING EXPENSES Local business travel

NON CASH FRINGE BENEFITS Motor vehicles

K

SALARIES - Subjected to PAYE George Christophidis Salaries and Wages

DIRECTOR'S FEES George Christophidis

9,600,000.00 *

K

18,000,000.00 297,207,213.00 315,207,213.00

K

30,000,000.00

K

886,450.00 3,500,000.00 7,500,000.00 11,886,450.00

K

5,021,337 5,021,336.77

K

5,744,681.00 7,000,000.00 2,300,000.00 2,472,766.00 102,128.00 17,619,575.00

FURNITURE & FITTINGS Chairs Shop Counter Grillers

KITCHEN EQUIPMENT & UTENSILS Plates, pots, cups & Spoons

OFFICE EQUIPMENT Computers Plasma Television Blast Music Equipment Office Fridge Tiles

* Disallowed items

TARVENA FOODS LIMITED CAPITAL ALLOWANCES

Year ended 31ST MARCH 2007 2%

25%

Balance brought forward

59,122,630.00

36,094,558

Additions:- furniture, fixtures and office equipment - Kitchen equipment - Office equipment

59,122,630.00

11,886,450 5,021,337 17,619,575 70,621,920

1,305,455

16,102,439

Less:- wear and tear allowances Balance carried forward

K

YEAR 1999 2003 2004 2005 2006 2007

57,817,175 K

54,519,481

2% 23,208,051 42,064,723.00 -

25% 11,434,044 25,982,946 26,992,766 34,527,361.77

65,272,774

64,409,756

23,377,346.00 -

35,228,446.93 -

36,156,467.87 -

4,422,378.00 6,364,900.00 -

85,938,088.00

123,223,841.28 -

6,682,800.00 -

21,212,803.00 -

14,491,049.67 0.33

11,886,450.00 -

-18,424,922.27

2,858,511.00 12,991,473.00 20,244,574.50 36,094,558.50

KANKOYO BREWERIES LIMITED CAPITAL ALLOWANCES YEAR ENDED 31ST MARCH 2002

AC/23/08/02 E/1/2001/02

YEAR CLIENT LIMITED CAPITAL ALLOWANCES YEAR ENDED 31/3/7 5% WEAR & TEAR PURCHASE COST LAND & BUILDINGS Balance @ 1.4.06 65,272,774.00 TOTAL C/BUILDING ALLOW. 31/3/2007 65,272,774.00

FURNITURE, FIXTURES & OFFICE EQUIPMENT Balance @ - HP840c 1.4.04 Deskjet Printer 2003/04 10,625,533.00 Balance @ 1.4.05 2004/05 20,778,721.00 Balance @ 1.4.06 2005/06 42,858,721.00 Balance @ 1.4.07 2006/07 72,364,746.00 74,262,975.00 KITCHEN EQUIP. Balance @ 1.4.04 2003/04 808,512.00 Balance @ 1.4.05 2004/05 16,638,270.00 Balance @ 1.4.06 2005/06 21,551,036.00 Balance @ 1.4.07 2006/07 26,253,734.00 65,251,552.00 TOTAL CAPITAL ALLOWANCES

Kitchen & office equip.

ITV B/F 59,122,630.00 59,122,630.00

W&T

ITV C/F

1,305,455.48 1,305,455.48

57,817,174.52 57,817,174.52

10,625,533.00 18,122,337.75 35,007,657.50 53,799,002.25 63,755,528.25

2,656,383.25 5,194,680.25 10,714,680.25 18,091,186.50 18,565,743.75

7,969,149.75 12,927,657.50 24,292,977.25 35,707,815.75 45,189,784.50

808,512.00 16,436,142.00 17,239,872.50 17,632,602.38 52,117,128.88

202,128.00 4,109,035.50 4,309,968.13 4,408,150.59 13,029,282.22

606,384.00 12,327,106.50 12,929,904.38 13,224,451.78 39,087,846.66

22,499,337.09

CLIENT LIMITED YEAR ENDED 31ST MARCH 2007 SHARE CAPITAL

AUTHORISED 2,000,000 ordinary shares of K1.00 each

SHAREHOLDERS George Christophidis, Box 21125, Kitwe Patel Indumatiben, Box 21125, Kitwe Patel Alka Mahesh, Box 21125, Kitwe DIRECTORS George Christophidis,Kitwe Patel Indumatiben, Kitwe Patel Alka Mahesh, Kitwe P. O Box 21125, Kitwe COMPANY SECRETARIES Precise Marketing Services Limited P O Box 21125 Kitwe

AC/26/6/05 C/1/2004/05

K

2,000,000.00

666,667.00 666,666.00 666,667.00 2,000,000.00

CLIENT LIMITED YEAR ENDED 31ST MARCH 2007 CREDITORS AND ACCRUED LIABILITIES

TRADE CREDITORS accruals Napsa VAT - March 2007 PAYE VAT control

AC/20/6/06 D/1/2005/06

D/2

448,801,989.08

2,323,332.00 4,270,840.00 4,522,429.00 14,895.00 11,131,496 K

459,933,485.08

###

CLIENT LIMITED YEAR ENDED 31ST MARCH 2007 FIXED ASSETS

AC/26/6/05 F/1/2004/05

COST LAND & BUILDINGS Balance @ 1.4.01 MOTOR VEHICLES Balance @ 1.4.01 Less:- Depreciation @ 25%

DEPRE.

NBV

-

-

-

-

-

-

-

-

-

-

-

-

-

-

PLANT & EQUIPMENT Balance @ 1.4.01 Less:- Depreciation @ 25% FURNITURE, FIXTURES & OFFICE EQUIPMENT Balance @ - HP840c 1.4.01 Deskjet Printer Less:- Depreciation - 2 Cellphone @ 25% handsets

CONTAINER & CRATES Balance @ 1.4.01 Less:- Depreciation - Econoframe @ 25%

LOOSE TOOLS Balance @ 1.4.01

-

TOTAL N.B.V @ 31/3/02

-

-

-

K

-

454,413,710.77

#REF!

#REF!

-454,413,710.77

#REF!

#REF!

-

#REF!

#REF!

#REF!

#REF!

#REF!

#REF!

#REF!

#REF!

#REF!

CLIENT LIMITED YEAR ENDED 31ST MARCH 2007 STOCKS

AC/26/6/05 J/1/2004/05

Stock as certified by the Directors Other stocks K

315,000,000.00 315,000,000.00

CLIENT LIMITED YEAR ENDED 31ST MARCH 2007 DEBTORS AND DEPOSITS

TRADE DEBTORS OTHER DEBTORS Tarvena - Chingola Ring & Bring Med foods Light edge Kapaso Nissos Sundry Debtors Prima Limited Loans Vat Refunds George Christophidis - rent Deposits

AC/20/6/06 K/1/2005/06

K/2

14,616,217.15

34,800,000.00 30,470,000.00 12,264,716.47

317,000,000 27,450,000.00 1,000,000.00

(700,000) 3,600,000.00 25,800,000.00 2,402,040.00 7,827,000.00 33,225,000.00 495,138,756.47

K

509,754,973.62

CLIENT LIMITED YEAR ENDED 31ST MARCH 2007 CASH AND BANK BALANCES

CAVMONT CAPITAL

AC/20/6/06 L/1/2005/06

L/3

-8,818,470.63

Cash Control

1,676,776.00

NEW CAPITAL BANK

-143,062,753.52 K

Overdraft

K

Favourable

K

-150,204,448.15 -150,204,448.15

-

MECHANICAL SPARES AND SERVICES LTD. ACCRUALS AS AT 31/03/05 CO. TAX -4th QUARTER VAT - MARCH 2005 ZAMTEL PAYE -MARCH 2005 NAPSA COMPANY CLINIC WATER ZESCO STOCK

AS AT 31/03/05 STAFF DEBTORS

K1,000,000.00 K65,661,021.34 K6,574,595.62 K34,990,580.76 K611,883.34 K616,440.00 K289,720.00 K812,051.26 ZMK 110,556,292.32

TOTALS In Hand

$145,993.62

H Phiri K Manjimela M Mayuni J Kapanda

ZMK 61,666.68 ZMK 225,000.00 ZMK 1,000,000.00 ZMK 80,000.00 ZMK 1,366,666.68

Details of C & B Loan indicated is Myob report This balance is from: Mechanical Spares and Services invoiced ICC for Invoice 2007 Invoice 2255/56 Total Vat

K515,727,874.69

$134,900.00 $176,250.00 $311,150.00 $46,341.49 $264,808.51 $53,000.00 $24,000.00 $90,000.00 $97,808.51

Go Trading Quattro Truck Africa Balance In addition : Invoice 2103 Total

Mss invoiced Mopani Copper Mines $12,925.00 $1,925.00 $11,000.00

Details of Overseas Loan : Transferred to Elephant Lifting from MSS Ltd Jersey: Jun-04 $75,000.00 Transferred to John Crane from MSS Ltd Jersey: Jun-04 $50,000.00 Transferred MSS Ltd Zambia by Mss Ltd Jersey Jul-04

$50,000.00 TOTAL $175,000.00 Details of Botar Loan a/c Opening balance -1/4/04 Paid against this account - 2004/05

ZMK 729,584,483.22 ZMK 175,744,965.57 ZMK 553,839,517.65

4750

K693,469,695.00 K693,469,695.00

ZMK 107,443.31

Paid over to ZRA Balance remaining to distribute (excluding VAT which we have claimed back) (excluding VAT which we have claimed back) (excluding VAT which we have claimed back) This was paid to C & B

VAT paid over to ZRA This was paid to C & B

SUMMARY - SALES FOR CUPRO MINING - 2004/5 TOTAL VAT due ON MONTH SALES - ZMK SALES - ZMK Apr-04 ZMK 779,746,171.00 ZMK 116,132,408.45 May-04 ZMK 631,180,683.44 ZMK 94,005,633.70 Jun-04 ZMK 1,322,649,739.40 ZMK 196,990,386.72 Jul-04 ZMK 702,057,434.78 ZMK 104,561,745.61 Aug-04 ZMK 838,916,015.77 ZMK 124,944,938.52 Sep-04 ZMK 1,202,896,802.94 ZMK 179,154,842.99 Oct-04 ZMK 506,605,368.55 ZMK 75,451,863.40 Nov-04 ZMK 753,274,511.22 ZMK 112,189,820.82 Dec-04 ZMK 436,238,464.56 ZMK 64,971,686.21 Jan-05 ZMK 451,156,979.13 ZMK 67,193,592.64 Feb-05 ZMK 910,153,584.13 ZMK 135,554,789.13 Mar-05 ZMK 789,788,505.84 ZMK 117,628,075.34 ZMK 9,324,664,260.76 ZMK 1,388,779,783.52

MONTH VAT DUE ON RETURN Apr-04 116,132,408.45 May-04 94,005,633.70 Jun-04 196,990,386.72 Jul-04 104,561,745.61 Aug-04 124,944,938.52 Sep-04 179,154,842.99 Oct-04 75,451,863.40 Nov-04 112,189,820.82 Dec-04 64,971,686.21 Jan-05 67,193,592.64 Feb-05 135,554,789.13 Mar-05 117,628,075.34 TOTALS 1,388,779,783.52

VAT RECLAIMED 45,655,401.39 7,261,094.89 79,159,526.25 24,964,059.17 12,758,047.55 92,461,356.33 58,137,361.08 19,089,018.59 17,067,043.40 28,775,326.98 24,409,221.76 51,967,054.00 461,704,511.39 VAT PAID IN THE YEAR PAID IN APRIL 2005

NET SALES ZMK 663,613,762.55 ZMK 537,175,049.74 ZMK 1,125,659,352.68 ZMK 597,495,689.17 ZMK 713,971,077.25 ZMK 1,023,741,959.95 ZMK 431,153,505.15 ZMK 641,084,690.40 ZMK 371,266,778.35 ZMK 383,963,386.49 ZMK 774,598,795.00 ZMK 672,160,430.50 ZMK 7,935,884,477.24 ZMK 7,937,844,842.89 -ZMK 1,960,365.65

VAT DUE 70,477,007.06 86,744,538.81 117,830,860.47 79,597,686.44 112,186,890.97 86,693,486.66 17,314,502.32 93,100,802.23 47,904,642.81 38,418,265.66 111,145,567.37 65,661,021.34 927,075,272.13

914,407,986.16 K65,661,021.34 980,069,007.50 DIFFERENCE -52,993,735.37 Difference - payment for backlog -2003/04

U$ EQUIVALENT $139,708.16 $113,089.48 $236,980.92 $125,788.57 $150,309.70 $215,524.62 $90,769.16 $134,965.20 $78,161.43 $80,834.40 $163,073.43 $141,507.46 $1,670,712.52

Details of Import VAT still to claim from ZRA : Global Logistics - bonded consignment-R9832 ZMK 49,461,059.00 mitchell Cotts - R 10376 ZMK 10,919,673.26 Global Logistics - R 5869 ZMK 4,326,318.00 ZMK 64,707,050.26 Details of VAT to claim from KCM : DATE ELEPHANT LIFTING BOTAR ELEPHANT LIFTING BOTAR ENT. ELEPHANT LIFTING BOTAR ENT. ELEPHANT LIFTING BOTAR ENT. botar ELEPHANT LIFTING ELEPHANT LIFTING ELEPHANT LIFTING Botar ELEPHANT LIFTING ELEPHANT LIFTING ELEPHANT LIFTING ELEPHANT LIFTING Botar ELEPHANT LIFTING

Details of VAT to claim from Mopani 2003/2005 DATE ELEPHANT LIFTING ELEPHANT LIFTING John crane ELEPHANT LIFTING BOTAR BOTAR ELEPHANT LIFTING ELEPHANT LIFTING John crane BOTAR botar Botar

SUPPLIED BY 48449 517 51976 612 54295/a 506 50535 557 173 66618 67111 263 67365 047630/A 57372 273

SUPPLIED BY 57245 55893/a 12345 103 103 65584 66629 417933 241 258 77

VDP ZMK 672,934.00 ZMK 18,601,744.00 ZMK 19,367,912.00 ZMK 4,626,379.00 ZMK 18,482,883.00 ZMK 2,534,262.86 ZMK 1,746,940.00 168,917.00 496,192.00 6,634,680.00 17,070,407.00 146,139,300.00 135,705.00 ZMK 32,136,835.00 8,616,011.43 1,840,848.00 8,977,623.00 ZMK 288,249,573.29

VDP ZMK 14,419,821.83 ZMK 2,037,877.43 58,163,828.57 230,870,374.00 30,069,767.00 9,008,035.00 31,637,469.00 28,545,390.00 60,235,895.00 9,661,773.00 189,150,862.86 10,709,505.00 674,510,598.69

VAT PAID 2,000,000.00 ZMK 117,763.45 ZMK 23,715.00 ZMK 3,255,305.20 ZMK 3,389,384.60 ZMK 809,616.33 ZMK 3,092,161.98 ZMK 443,496.00 ZMK 305,714.50 29,560 86,834 ZMK 1,156,234.00 ZMK 2,987,321.23 ZMK 25,574,377.50 ZMK 23,748.38 ZMK 5,623,946.13 1,507,802.00 50,044.00 ZMK 322,148.40 ZMK 1,571,084.03 ZMK 52,370,256.78

VAT PAID 2,523,468.82 356,628.55 10,178,670.00 46,462,663.00 5,262,209.23 1,576,406.13 5,536,557.08 4,972,847.00 10,489,719.00 1,690,810.28 33,263,960.00 1,874,163.38 124,188,102.45