Exhibit 18-b: Scanned Copies of Audit Report
Beijing Nseer Technology Co., Ltd.
Audit Report of 2014
JSLSZ (2015) No. 1008
Contents
Project Contents Audit Report Balance Sheet
Statement of Profit and Profit Distribution Cash Flow Statement
Affiliated Notes to Accounting Statement
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No. 1-2 3 4 5 6-12
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Audit Report
JSLSZ (2015) No. 1008
Beijing Nseer Technology Co., Ltd.
We have audited the accompanying balance sheet of Beijing Nseer Technology Co., Ltd., including the balance sheet on Dec. 31, 2014, statement of profit and profit distribution, cash flow statement, and notes to the fanatical statements.
I. Management’s Responsibility for the Financial Statements.
The management is responsible for the preparation and fair presentation of these financial statements in accordance with the Accounting Standards for Business Enterprises and China Accounting System for Business Enterprises. This responsibility includes: (1) designing, implementing and maintaining internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error; (2) selecting and applying appropriate accounting policies; and (3) making accounting estimates that are reasonable in the circumstances. II. Auditor’s Responsibility
Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with the Standards on Auditing for Certified Public Accountants. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. III. Audit opinion
In our opinion, the financial statements of Beijing Nseer Technology Co., Ltd. is prepared in accordance with the Accounting Standards for Business Enterprises, and give a true and fair view of the financial position of the Beijing Nseer Technology Co., Ltd. as of Dec. 31, 2014, and of its financial performance and its cash flows for the Year 2014
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Attached:
1. Balance Sheet on December 31, 2014 of Beijing Nseer Technology Co., Ltd.
2. Statement of Profit and Profit Distribution Table in 2014 of Beijing Nseer Technology Co., Ltd.
3. Cash Flow Statement in 2014 of Beijing Nseer Technology Co., Ltd.
4. Affiliated Notes to Accounting Statement in 2014 of Beijing Nseer Technology Co., Ltd.
Beijing Shoulv CPAs (LLP) Chinese Certified Public Accountant: Jianhua Hu (Seal)
Beijing China Chinese Certified Public Accountant: Fujun Yan (Seal)
January 15, 2015
Integrity, Objectivity and Fairness
Beijing Institute of Certified Public
Accountants
BOCPA 15A066370
60168220
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Balance Sheet
Dec. 31, 2014
Number 68 69 70 71 72 73 74 75 80 81 76 82 83 86 90 100 101 102 103 106 108 110 AT BEG. OF PERIOD 2, 089, 792.28 11,872,740. 01 4,723,177.26 18,685.709.55 18,685. 709.55 9,200,000.00 9,200,000.00 35, 069,938.41 44，269, 938.41 5,000,000.00 2,780, 850.80 5,290,517.72 256, 750.26 2,178,433.80 15, 506, 552.58 15, 506,552.58 9,200,000.00 9,200,000.00 44, 319, 407. 50 53,519,407.50 AT END OF PERIOD Preparation Unit: Beijing Nseer Technology Co., Ltd. Unit : Yuan Assets Current assets: Cash Short-term investment Notes receivable Dividends receivable Interest receivable Receivables Other receivables Advance payment Allowance receivable Inventory Deferred and prepaid expenses Long-term bond investments due within one year Other current assets Total current assets Long-term investment: Long-term equity investment Long-term debt investment Total for long-term investment Fixed assets: Original value of fixed assets Less: accumulated depreciation Net value of fixed assets Less; fixed assets depreciation reserves Net fixed assets Engineering material Construction in progress Disposal of fixed assets Total fixed assets Intangible assets and other assets: Intangible assets Long-term deferred and prepaid expenses Other long-term assets Intangible assets and total other assets Deferred tax: Deferred taxes debit Number 1 2 3 4 5 6 7 8 9 10 11 21 24 31 32 34 38 39 40 41 42 43 44 45 46 50 51 52 53 60 61 6, 884,000.00 AT BEG. OF PERIOD 8, 795, 371.89 1,695,735.67 567,592.27 6.771,252.00 4, 827, 849. 02 3,148,551.67 25.806,352. 52 - 33,496,225.52 3,230,930.08 30,265,295.44 AT END OF PERIOD 6,423. 603. 36 9,685,647. 71 3,511,700. 72 6.556,171.74 - 6,021.269.21 1,418,218. 67 33,616,611.41 - 35,248, 378.11 6,003,029.44 29.245.348.67 Liabilities and owner‘s equity Current liabilities: Short-term borrowing Notes payable Account payable Deposit received Wages payable Welfare payable Dividends payable Tax payable Other fees payable other payables Unpaid profits Drawing expense in advance Anticipation liabilities long-term debt due within one year Other current liability Total current liability Long-term liabilities Long-term loan Bonds payable long-term payable Special payable Other long-term liabilities Total long-term liabilities Deferred tax: Deferred tax credit Total Liabilities Minority stockholder's interest Owner's equity (stockholders equity) Paid-up capital (or dividends) Less: investment returned Net paid-up capital (dividends) Capital reserve Surplus reserve Among: statutory public welfare fund Undistributed profit Total owner's equity (stockholders equity) 30, 265,295.44 30,265.295.44 6,881, 000.00 29,245,348.67 29,245, 348.67 6,164,000.00 111 114 115 116 117 118 119 120 121 122 6,164,000.00 ..
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Total assets 67 62,955,647.96 69,025,960.08 Total liabilities and owner's equity (or shareholder's equity) 135 62,955,647.96 69,025,960.08
Items I. Main operation revenue Less: main operating costs Main operating tax and additions II. Main operating profits (fill by “-” for losses) Add: other operating profits (fill by “-” for losses) Less: operating costs Management costs Financial costs III. Operating profit (fill by “-” for total losses) Add: income from investment (fill by “-” for total losses) Subsidy revenue 10 11 - - Number 1 2 3 4 5 6 7 8 9 This Year Cumulative Amount 83,101,574.86 53,429,923. 73 1,958,608.31 27,713,042.82 Last-term Amount 83,101,574.86 53,429,923.73 1,958,608.31 27,713,042.82 11,360,387,.19 5,216,791.17 254,136.12 10,881,728.34 - 11,360,387,.19 5,216,791.17 254,136.12 10,881.728.34 Profit Statement
Preparation Unit: Beijing Nseer Technology Co., Ltd. 2014 Unit: Yuan
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