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上海翻譯公司完成審計報告英文翻譯

HEBEI ZHONGTAI CPA OFFICE CO., LTD

Auditor’s Report

HZT CPA [2012] No. 021

All Shareholders of Cangzhou Mis Co., Ltd.:

We have audited the accompanying financial statements of Cangzhou Mis Co., Ltd., which comprise the balance sheet as at December 31, 2011, the profit statement, cash flow statement of 2011 and notes to financial statements.

I. Management’s Responsibilities for the Financial Statement

The management of the Company is responsible for the preparation and the fair presentation of these financial statements. This responsibility includes (a) preparing the financial statements in accordance with the Accounting Standards for Business Enterprises (b) designing, implementing and maintaining the internal control relevant to the preparation of financial statements so that these financial statements are free from the material misstatement, whether due to fraud or error.

II. Certified Public Accountants’ Responsibility

Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with the China Auditing Standards for Certified Public Accountants. Those standards require that we comply with the code of professional ethics, plan and perform the audit for obtaining the reasonable assurance as to whether the financial statements are free from the material misstatement.

An audit involves of performing procedures to obtain the audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the judgment of certified public accountant, including the assessment of the risks of material misstatement of the financial statements, whether due to the fraud or error. In making those risk assessments, we consider the internal control relevant to the preparation and the fair presentation of financial statements in order to design the appropriate audit procedures, but not for the purpose of expressing an opinion on the effectiveness of internal control. The audit also includes evaluating the appropriateness of the accounting policies used by the management and the reasonableness of the accounting estimates, 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 audit opinion.

III. Audit Opinions

In our opinion, the financial statements of Cangzhou Mis Co. have been prepared in accordance with Accounting Standards for Business Enterprises and Accounting System of Enterprise, presented fairly, in all material respects, the financial position of the Company as at December 31, 2011 and operating result and cash flow of 2011.

HEBEI ZHONGTAI CPA OFFICE CO., LTD CCPA: Chen Zeming

CCPA: Li Yongli

Cangzhou Hebei

March 6, 2012

Balance Sheet

Table 01 of Financial Statements of Foreign-invested Enterprise

Unit: Yuan

Prepared by: Cangzhou Mis Co.

Item Line No. Closing Balance Opening Balance

Current Assets: 1

Monetary Capital 2

Deposit Reservation for Balance 3

Lending to Banks and Other Financial Institutions 4

Held for Trading Financial Assets 5

Notes Receivable 6

Account Receivable 7

Prepaid Accounts 8

Insurance Premium Receivable 9

Accounts Receivable Reinsurance 10

Provision of Cession Receivable 11

Interests Receivable 12

Other receivables 13

Redemptory Monetary Capital for Sale 14

Inventory 15

Raw Material 16

Good Stocks 17

Non-current Assets Maturing Within One Year 18

Other Current Assets 19

Total Current Assets 20

Non-current Assets 21

Disbursement of Loans and Advances 22

Available-for-sale Financial Assets 23

Held-to-maturity Investment 24

Long-term Accounts Receivable 25

Long-term Equity Investment 26

Investment Real Estate 27

Original Price of Fixed Assets 28

Less: Accumulated Depreciation 29

Net Value of Fixed Assets 30

Less: Provision for Impairment of Fixed Assets 31

Net Amount of Fixed Assets 32

Construction in Progress 33

Project Materials 34

Liquidation of Fixed Assets 35

Capitalized Biological Assets 36

Oil and Gas Assets 37

Intangible Assets 38

Expenditure for Development 39

Goodwill 40

Long-term Deferred Expenses 41

Deferred Tax Assets 42

Other Non-current Assets 43

Physical Assets Reserve Specifically Authorized 44

Total Non-current Assets 45

Total Assets 64

Current Liabilities 65

Short-term Loan 66

Borrowing from the Central Bank 67

Savings Absorption and Due from Placements with Banks and Other Financial Institutions 68

Loans from Other Banks 69

Transaction Financial Liabilities 70

Notes Payable 71

Accounts Payable 72

Accounts Received in Advance 73

Financial Assets Sold For Repurchase 74

Commissions Payable 75

Remuneration Staff for Payable 76

Salary Payable 77

Welfare Payable 78

Rewards and Welfare Fund Payable for Staff 79

Taxes Payable 80

Taxes Payable 81

Interests Payable 82

Other Payables 83

Accounts Payable Reinsurance 84

Reserve of Insurance Contract 85

Acting Trading Securities 86

Acting Underwriting Securities 87

Non-current Liabilities Maturing Within One Year 88

Other Current Liabilities 89

Total Current Liabilities 90

Non-current Liabilities 91

Long-term Loans 92

Bonds Payable 93

Long-term Accounts Payable 94

Special Accounts Payable 95

Estimated Liabilities 96

Deferred Tax Liabilities 97

Other Non-current Liabilities 98

Reserve Fund Permitted Particularly 99

Total Non-current Liabilities 100

Total Liabilities 101

Owner’s Equities (or Shareholder’s Equities) 102

Paid-in Capital (Capital Stock) 103

State-owned Capital 104

Collectively Owned Capital 105

Legal Person Owned Capital 106

State-owned Legal Person’s Capital 107

Collective Legal Person’s Capital 108

Individual Capital 109

Foreign Capital 110

Less: Investment Returned 111

Net Amount of Paid-in Capital (Capital Stock) 112

Capital Reserve 113

Less: Treasury Share 114

Special Reserve 115

Surplus Reserve 116

Legal Reserve 117

Other Surplus Reserve 118

Reserve Fund 119

Venture Expansion Fund 120

Capital Redemption 121

Provisions of Risk 122

Undistributed Profit 123

Converted difference in Foreign Currency Statements 124

Totality of Owner’s Equities Attributable to the Parent Company 125

Minority Equity 126

Totality of Owner’s Equities 127

Total Liabilities and Owner’s Equities 128

Profit Statement

Table 02 of Financial Statements of Foreign-invested Enterprise

Unit: Yuan

Prepared by: Cangzhou Mis Co.

Item Line No. Current Amount Previous Amount

Total Revenue of Business 1

Income of Business 2

Income from Main Businesses 3

Income from Other Items 4

Interests Income 5

Premium Earned 6

Commissions 7

II. Total Cost of Business 8

Cost of Business 9

Cost for Main Business 10

Cost for Other Items 11

Cost for Interests 12

Cost for Commissions 13

Surrender Value 14

Net Amount of Compensation Payout 15

Net Amount of Provision for Insurance Contracts 16

Dividends Paid from Policy 17

Amortized Reinsurance Expenditures 18

Business Tax and Addition 19

Sales Cost 20

Management Cost 21

Expenses for Business Entertainment 22

Expenses for Research and Development 23

Financial Cost 24

Expenses for Interests 25

Income From Interests 26

Net Loss on Exchange (Net Profit is marked as “-”) 27

Asset Impairment Loss 28

Other 29

Plus: Profit on the Changes in Fair Value (Loss is marked as “-’) 30

Income on Investment (Loss is marked as ‘-”) 31

Investment income from affiliated business and cooperative enterprise 32

Profit on Exchange (Loss is marked as “-’) 33

III. Operating Profits (loss is marked as “-”) 34

Plus: Non-business Income 35

Disposal Profits on Non-current Assets 36

Loss on Exchange of Non- monetary Assets 37

Subsidy of Government 38

Gains and Losses of Exchange on Debt Restructuring 39

Less: Non-business cost 40

Loss of Disposal of Non-current Assets 41

Loss of Disposal of Exchange of Non-monetary Assets 42

Loss of Debt Restructuring 43

IV. Total Profits (loss is marked as “-”) 44

Less: Income Tax 45

V. Net Profits (Net loss is marked as “-”) 46

Net Profits Attributable to Owners of Mother Company 47

Loss and Profit of Minority Shareholders 48

VI. Revenue Per Share 49

Basic Earnings Per Share 50

Earning Per Share 51

VII. Other Comprehensive Earnings 52

VIII. Total Comprehensive Earnings 53

Total Comprehensive Earnings Attributable to Owners of Mother Company 54

Total Comprehensive Earnings Attributable to Minority Shareholders 55

Cash Flow Statement

Table 03 of Financial Statements of Foreign-invested Enterprise

Unit: Yuan

Prepared by: Cangzhou Mis Co.

Item Line Current Amount Previous Amount

I. Cash Flows from Operating Activities： 01

Cash received from the sale of goods, rendering of services 02

Net increase in customer bank deposits and due to banks and other financial institutions 03

Net increase of borrowing from central bank 04

Net increase of borrowing from the other financial institutions 05

Cash received from receiving insurance premium of original insurance contract 06

Net cash received from reinsurance business 07

Net increase of policy holder deposits and investment funds 08

Net increase from disposal of tradable financial assets 09

Interest, handling charges and commission received 10

Net increase in placements from banks and other financial institutions 11

Net increase in repurchase business capital 12

Refunds Of Taxes And Levies 13

Amounts Of Other Received Cash Relevant To Operating Activities 14

Sub-total of Cash Inflows of Operating Activities 15

Cash paid for purchasing the goods and receiving the services 16

Net increase in loans and advances to customers 17

Net increase in central bank deposits and due to banks and other financial institutions 18

Cash paid for the insurance premium of original insurance contract 19

Cash paid for the interest, handling charges and commissions 20

Cash paid for the bond of policy 21

Cash paid to and on behalf of employees 22

Taxes paid 23

Other cash paid relating to operating activities 24

Sub-total of Cash Outflows 25

Net Cash Flow from Operating Activities 26

II.Net Cash Flow from the Investment Activities： 27

Cash returned from the investment activities 28

Cash received from the investment activities 29

Net cash received from the sale of fixed assets, intangible assets and other long-term assets 30

Net cash received from the disposal of fixed assets, intangible assets and other long-term assets 31

Other cash received relating to the operating activities 32

Sub-total of Cash inflows of Investment Activities 33

Cash paid for acquiring the fixed assets, intangible assets and other long-term assets 34

Cash Paid for Investment 35

Net increase in mortgage loan 36

Net cash paid for acquiring the subsidiaries and other business units 37

Other cash paid relating to the operating activities 38

Sub-total of Cash outflows of Investment Activities 39

Net Cash Flow from Investment Activities 40

III. Cash Flow from Financing Activities: 41

Cash received from the capital contribution 42

cash inflows from minority investment in subsidiaries 43

Cash received from borrowings 44

Cash received from issuing bonds 45

Cash Received Relating to Financing Activities 46

Sub-total of Cash Outflows of Financing Activities 47

Cash Paid for Repayments of borrowings 48

Cash paid for the distribution of dividends, profits or the repayment of interests. 49

Dividends, profit paid by the subsidiary to the minority shareholders 50

Cash paid relating to the finaning activities 51

Sub-total of Cash Outflows of Financing Activities 52

Net Cash Flow from Financing Activities 53

IV. Influence of Foreign Exchange Rate on Cash or Cash Equivalent 54

V. Net Increase of Cash and Cash Equivalent 55

Plus：Opening Balance of Cash and Cash Equivalent 56

VI. Closing Balance of Cash and Cash Equivalent 57

Statement of Change of Owner's Equity

Table 03 of Financial Statements of Foreign-invested Enterprise

Unit: Yuan

Prepared by: Cangzhou Mis Co.

Item Line Current Amount Previous Amount

Owner's Equity Attributable to Mother Company Minority Shareholders' Equity Total Owner's Equity Owner's Equity Attributable to Mother Company Minority Shareholders' Equity Total Owner's Equity

Paid-in Capital（or capital stock） Capital Reserve Less:

Treasury Stock Special Reserve Surplus Reserve △Common Risk Reserve Undistributed Profit Other Sub-total Paid-in Capital（or capital stock） Capital Reserve Less:

Treasury Stock Special Reserve Surplus Reserve △Common Risk Reserve Undistributed Profit Other Sub-total

I. Previous Closing Balance 1

Plus：Change of Accounting Policy 2

Correction of Previous Error 3

II. Current Opening Balance 4

III. Current amount increased or decreased（decrease is marked as “-”) 5

（I）Net Profit 6

（II）Other Comprehensive Income 7

Sub-total of Comprehensive Income 8

（III）Capital contributed and decreased by the owner 9

1.Capital contributed by owner 10

2.Amount charged to the owner's equity in the shares paid 11

3.Other 12

（IV）Provision and Use of Special Reserve 13

1.Provision of Special Reserve 14

2.Use of Special Reserve 15

（V）Profit Distribution 16

1.Provision of Surplus Reserve 17

Legal Surplus 18

Other Surplus Reserve 19

Reserve Fund 20

Venture Expansion Fund 21

Profit Returned to Investment 22

2.Provision of Common Risk Reserve 23

3.Distribution to Owners (Shareholders) 24

4.Other 25

（VI）Internal Carry-forward of Owners' Equity 26

1.Capitalized Capital Reserves 27

2.Capitalized Surplus Reserves 28

3.Surplus Reserves for Making up Losses 29

4.Other 30

IV. Current Closing Balance 31

Supplementary of Financial Indexes

Supplement Table 01 of Financial Statements of Foreign-invested Enterprise

Unit: Yuan

Prepared by: Cangzhou Mis Co.

Item Line Current Amount Previous Amount

Index of Basic Information of Enterprise 1

（I）Number of Collected Enterprises 2

Number of Exporting Enterprises 3

Number of Advanced High-tech Enterprises 4

Number of High-tech and New Enterprises 5

Number of Enterprises Paid For Income Taxes 6

（II）Total Investment of Contract 7

Amount of Foreign Contribution Planned 8

（III）Actual Investment 9

Actual Foreign Contribution 10

（IV）Registered Capital 11

Contribution of Foreign Party 12

（V）Total Amount of Export and Import 13

Total Amount of Import 14

Total Amount of Export 15

（VI）Total Taxes Paid 16

1.Tariff 17

2.VAT 18

VAT for Import 19

3.Tax on Consumption 20

Tax on Consumption for Import 21

4.Business Tax 22

5.Business Income Tax 23

6.Individual Income Tax 24

7.Other Taxes 25

Increment Tax on Land Value 26

　　　　Resource Tax 27

　　　Stamp Tax 28

Tax on Deed 29

Urban Land Use Tax 30

Other 31

（VII）Social Insurances for Chinese Staffs 32

　 Endowment Assurance 33

　　　　Insurance for Medical Care 34

　　　　Insurance Against Suspension of Work 35

　　　　Accident Insurance 36

　　　　Maternity Insurance 37

　　　　Other 38

（VIII）Housing Fund 39

（IX）Charge for Land Use 40

（X）Charge for Use of Sea Areas 41

（XI）Land Remise Fund 42

（XII）Actual Salaries 43

Actual Salaries for Foreign Staffs 44

（XIII）Average Number of Staff Yearly 45

Number of Foreign Staff 46

（XIV）Annual Per Capita Wage 47

Per Capita Wage for Chinese Staff 48

Per Capita Wage for Foreign Staff 49

Notes to Financial Statements

I. Basic Information

Cangzhou Mis Co. was established on June 21, 2007 and registered at Cangzhou Municipal Administration for Industry and Commerce for its Business License of Enterprise Legal Person with Registered No. 130900400000408 and its CERTIFICATE OF APPROVAL FOR ESTABLISHMENT OF ENTERPRISES WITH INVESTMENT OF OVERSEA ENTERPRISES with Approval No. 0002 (2007) Office of Investment of Oversea Enterprises in Cangzhou City Hebei Province, the registered capital was EURO 5 Million Thirty-seven Thousand (Paid-in Capital was EURO 5 Million Thirty-seven Thousand); The legal representative of the Company is Peter Thun Hohenstein; Address of the Company is Cangzhou Economic Development Zone, Hebei Province; Type of Business is Limited Company (Wholly Foreign Owned); Scope of Business is the production and sale of ceramics-based works, wooden crafts, candle; the import & export of the goods (exclude the distribution; except for the merchandises that the nation prohibits companies to engage in or import/export).

II. Description of Inconformity to the Premise of Accounting

The Company shall not exist the premise of inconformity to the of Accounting.

III. Major Accounting Policies and Accounting Estimates Adopted by the Company

(I)Current Accounting System Adopted by the Company

The Company shall follow the Accounting Standards for Enterprises and Accounting System of Enterprise.

(II) Fiscal Year

The Company adopts the calendar year as its fiscal year, i.e. from January 1 to December 31.

(III) Accounting Basis and Valuation Principle

The debit credit bookkeeping and accrual basis is adopted as accounting basis, and the received assets are recorded in the accounting as per the actual cost; In case of the impairment at later, the corresponding provision of impairment shall be used.

(IV) Functional Currency

Renminbi is the functional currency of the Company.

(V) Standards for Recognizing Cash Equivalents

The three-month short-term and highly liquid investments that are held by the Company and easily convertible to known amounts of cash and which are subject to an insignificant risk of change in value shall be recognized as cash equivalents.

(VI) Accounting Methods of Inventories

The materials in storage are accounted as Actual Cost Method, the materials out of storage are valuated as Weighted Averages Method; The cost of finished products is accounted as Varietal Method, the finished products delivered are accounted as Actual Cost Method and valuated as Weighted Averages Method; The low-cost and easily-worn articles are accounted as Five-by-Five Amortization.

(VII) Valuation for Fixed Assets and Depreciation

a. Standards of Fixed Assets: The houses, buildings, machines, transportation tools and other tools, instruments relevant to the business which are used over one year; The articles with the unit value of more than RMB2000 that are not the main devices relevant to the business but used over two years.

b. Classification of Fixed Assets: Fixed assets are classified into the machines, tools, production-based furniture, office equipments, vehicles and facilities of suites of rooms and living quarters.

c. Valuation of Fixed Assets: The fixed asset shall be recorded in the account at its cost, of which the cost of purchased fixed assets includes the purchase price, transport charge, other taxes concerned and other expenses incurred that can be directly attributable to such assets before the fixed assets reach the predetermined serviceable condition; The fixed assets under the self construction shall be recorded in the account as per all expenses of such fixed assets when they reach the predetermined serviceable condition in the course of construction; The fixed assets invested by the investors shall be accounted as the value recognized by all investors.

d. The fixed asset shall be depreciated in the straight line method. Its residual rate is 10%, the estimated economic serviceable life, the predicted net residual value and the depreciation of the fixed assets recognized as follows:

Classification of Fixed Asset Estimated Economic Serviceable Life Residual Value Rate Annual Depreciation Rate (%)

House and Building 20 years 10 4.5

Machine Equipment 10 years 10 9

Office Furniture and Facility 5 years 10 18

Vehicle 5 years 10 18

e. Recognition and Provision of Impairment of Fixed Assets

The Company shall not provide the reserve of impairment of fixed assets.

(VIII) Valuation and Amortization of Intangible Assets

The intangible assets shall be valuated as the actual cost and amortized as the used years; The Company shall not provide the reserve of impairment of intangible assets.

(IX) Accounting Methods for Foreign Currency

Any foreign currency transaction within a fiscal year shall be converted in the functional currency at the benchmark exchange rate announced by the People’s Bank of China on the day when the transaction was made. At the end of the period, it shall be adjusted at middle rate of foreign exchange and the balance of foreign currency shall be recorded in the current gains.

(X) Recognition of Revenue

a. The revenue shall be recognized when all the following conditions have been satisfied:

(a) The Company has transferred the significant risks and remunerations of ownership of the goods to the buyer;

(b) The Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

(d) Relevant amount of revenue and costs can be measured reliably.

b. Other revenues shall be recognized as the relevant regulations of “Accounting Standards of Business Enterprises--Revenue”

(XI) Recognition of Cost

The cost shall be recognized as the principles of Proportioning between Cost and Revenue in accordance with the industrial regulations and “Accounting Standards of Business Enterprises”.

(XII) Accounting Standards of Business Income Tax

The business income taxes of the Company shall be paid as per 25%; The business income tax the Company shall be accounted as Tax Payable Method, the accounting profit shall be adjusted to the taxable amount of income according to Tax Law. The Company enjoys the preferential tax policy of being exemptible for the next first two years and half rate reduction for the next subsequent three years.

(XIII) Taxes

Value-added Tax: the tax rate is 17%, the exported products are exercised as tax exempted, waived and free.

(XIV) Distribution of Profit

The Company shall provide the reserve fund, staff’s rewards and welfare fund through the resolution of Board of Directors, the remaining amount shall be distributed to the investors, but except the investors decide to reinvest those profits (or partial profits) to the Company.

IV. Description of Modifying Accounting Policy, Accounting Estimates and Correction of Accounting Error

(I) Modification of Accounting Policy and Accounting Estimates During Period of Report:

There is no modification of Accounting Policy and Accounting Estimates in current period.

(II) Correction of Significant Accounting Error

There is no correction of Correction of Significant Accounting Error in current period.

V. Description of Contingent Items

The Company has no the contingent items that need to be disclosed.

VI. Description of Subsequent Items of Balance Sheet

The Company has no the subsequent items of balance sheet that need to be disclosed.

VII. Description of Special Items

VIII. Annotations to Items in Financial Statements

(I). Monetary Capital

Item Closing Balance Opening Balance

Cash

Bank Deposit

Total

(II). Accounts Receivable

Aging Analysis Opening Balance Closing Balance

Amount Proportion Amount Proportion

Below 1 year

Total

Information of Debtors

Name of Debtors Closing

Balance Proportion Account For Amount Paid In Advance Time of Debt Incurred Reasons of Debt

THUN.B.V. 2011 Outstanding Account

Tangshan Ali Ceramics Co., Ltd. 2011 Outstanding Account

(III). Accounts Paid In Advance

Aging Analysis Opening Balance Closing Balance

Amount Proportion Amount Proportion

Below 1 year

Total

Information of First Three Debtors

Name of Debtors Closing

Balance Proportion Account For Amount Paid In Advance Time of Debt Incurred Reasons of Debt

Cangzhou Zhongran Municipal Gas Development Co., Ltd 2011 Outstanding Account

Tianjin Youteai Shipping Agent Co., Ltd. 2011 Outstanding Account

Jiangmen Jiangtao Raw Material of Ceramics Co., Ltd 2011 Outstanding Account

(IV) Other Receivables

Aging Analysis Opening Balance Closing Balance

Amount Proportion Amount Proportion

Below 1 year

Total

(V) Subsidy Receivable

Item Opening Balance Closing Balance

Amount Proportion Amount Proportion

Export Refund

Total

(VI) Inventories

Item Opening Balance Closing Balance

Raw Materials

Goods in Process and Semi-finished Product

Finished Product

Total

(VII) Deferred Expenses

Item Opening Balance Closing Balance

Insurance for Vehicle

Goods in Process and Semi-finished Product

Charges for Facilities of Bus Stop

Total

(VIII) Fixed Assets and Accumulated Depreciation

Item Opening Balance Current Increase Current Decrease Closing Balance Remark

Original Value of Fixed Assets

Accumulated Depreciation

Net Value

Original Value of Fixed Assets

Item Opening Balance Current Increase Current Decrease Closing Balance Remark

House and Building

Machinery Equipment

Transportation Equipment

Office Equipment

(IX) Intangible Assets

Item Opening Balance Closing Balance

Use Right of Land

Net Value

(X) Long-term Deferred Expenses

Item Opening Balance Closing Balance

Power Upgrade Charge

Establishment Charge

Other

Total

(XI) Short-term Loan

Bank Make Loan Opening Balance Closing Balance

Qiaoxi Branch of Cangzhou Bank

Total

(XII) Accounts Payable

Aging Analysis Opening Balance Closing Balance

Amount Proportion Amount Proportion

Below 1 year

Total

Information of First Three Creditors

Name of Debtors Closing

Balance Proportion Account For Amount Paid In Advance Time of Debt Incurred Reasons of Debt

Tangshan Ali Ceramics Co., Ltd. 2011 Outstanding Account

Tangshan Shifang Science and Technology Co., Ltd. 2011 Outstanding Account

Qinhuangdao Zhongrong Undertaking Co., Ltd. 2011 Outstanding Account

(XIII) Other Payables

Aging Analysis Opening Balance Closing Balance

Amount Proportion Amount Proportion

Below 1 year

Total

(XIV) Salary Payable

Item Opening Balance Closing Balance

Salary Payable for Chinese Staffs

Endowment Assurance

Salary Payable for Foreign Staffs

Insurance for Medical Care

Fund for Comprehensive Arrangement for Serious Disease

Accident Insurance

Insurance Against Suspension of Work

Maternity Insurance

Total

(XV) Taxes Payable

Item Opening Balance Closing Balance

Salary Payable

Value-added Tax

Taxes Withheld （Business Tax）

Total

(XVI) Long-term Loan

Item Opening Balance Closing Balance

Misi Trade Co., Ltd.

Total

(XVII) Owner’s Equity

a. Classification of Owner’s Equity

Item Opening Balance Current Increase Current Decrease Closing Balance

Paid-in Capital

Surplus Reserve

Undistributed Profit

Total

b. Paid-in Capital

Name of Investors Opening Balance Closing Balance

Amount Proportion Amount Proportion

Misi Trade Co., Ltd.

Total

c. Surplus Capital

Item Opening Balance Current Increase Current Decrease Closing Balance

Reserve Fund

Total

d. Undistributed Profit

Item Amount

Previous Closing Balance

Current Closing Balance

Current Increase

Current Net Profit Transferred

Adjustment of Previous Loss and Gain

Current Decrease

Current Addition of Income Tax

Provision of Rewards Fund and Surplus Reserve

Current Closing Balance

(XVIII) Revenue and Cost from Main Business

Item Income from Main Business Cost for Main Business

Amount Proportion Amount Proportion

Sales Proceeds of Products

Total

IX. Items Promised

The Company has no the items promised that need to be disclosed.

Statement of Foreign Exchange Receipts and Disbursement

Prepared by Cangzhou Mis Co., Ltd. December 31, 2011

Organization Code: Foreign Exchange Registration Unit: USD

Asset Opening Balance Closing Balance Balance between Debts and Current Accounts Opening Balance Closing Balance

1. Monetary Fund of Foreign Exchange 11. Accounts Payable for Foreign Exchange

1.1 Cash Inland Account Receivable

1.2 Deposit in Capital Account 11.1 Trade in Goods

1.3 Deposit in Current Account Expiration over one year

1.4 Financial Leases

1.5 Deposit in Other Accounts 11.2 Trade in Service

2. Foreign Exchange Accounts Receivable Expiration over one year

Domestic Accounts Receivable 11.3 Other Payables

2.1 Trade in Goods Expiration over one year

2.2 Trade In Service 12. Foreign Exchange Account Received in Advance

2.3 Other Receivables Expiration over one year

3.******* 13. Salary Payable for Foreign Stafff

4. Foreign Exchange Dividend Receivable 14.Foreign Exchange Dividend Payable

******** Expiration over one year

5. Oversea Investment 15. Oversea Borrowings

Fixed Assets 15.1 Borrowings From Financial Institutions

Intangible Assets 15.2 Borrowings From Related Enterprises

6. Foreign Exchange Investment 15.3 Other Borrowings

7.******** 15.4 Bonds Issued

7.1 Renminbi 16. Domestic Foreign Exchange Borrowings

7.2 Fixed Assets Borrowings From Domestic Financial Institutions

7.3 Intangible Assets 17. Foreign Exchange Interest Payable

7.4 Transfer of Consideration of Capital Domestic Interest Payable

7.5 Transfer of Single Capital 18. Paid-in Oversea Capital

7.6 Other 18.1 Foreign Direct Investment

8. ******** 18.2 Foreign Investment Securities

9. Difference of Conversion of Exchange Rate 19. Paid-in Domestic Foreign Exchange Capital

10. Other Assets 20. Balance of Current Accounts

Total Assets Total Balance between Debts and Current Accounts

Note: 1. The current increase of guarantee is USD 0 and the current decrease of guarantee is USD 0 and, the closing balance is USD 0 .

2. The closing balance of undistributed profit owned by the foreign investors is calculated as USD according to the stock right and agreed proportion.

3. Other assets account for 0% of total assets.

Filling Date: February 10, 2012

Prepared by Cao Junman Chief Accounting : Cao Junman

Legal Representative: Robin Swaffied

Audited by HEBEI ZHONGTAI CPA OFFICE CO., LTD CPA: Chen Zeming, Li Yongli

Business License of Enterprise Legal Person

Duplicate copy

Registration No.: 130900400000408 (1/2)

Enterprise Name: Cangzhou Mis Co., Ltd.

Residence: Cangzhou Economic Technology Development Zone

Legal Representative: Peter Thun Hohenstein

Registered Capital: EUR5.037 million

Paid-in Capital : EUR5.037 million

Type of Enterprise: Company Limited (Wholly Foreign Owned)

Scope of Business: the production and sale of ceramics-based works, wooden crafts, candle; the import & export of the goods (exclude the distribution; except for the merchandises that the nation prohibits companies to engage in or import/export). *****

Thun International B.V (Holland)

Shareholder (Founder)

Term of Business: From June 21, 2007 to June 20, 2057

Date of Establishment: June 21, 2007

Explanation

1. Business License for Enterprise’s Legal Person is the certificate for enterprise to obtain legal person qualification and legal operation.

2. Business License for Enterprise’s Legal Person has an original and a duplicate copy. Both of the two have the same legal forces.

3. The original of business license shall be placed in an eye-catching position in the company.

4. The business license shall not be fabricated, altered, leased, lent or transferred. 5. In case the items registered change, please apply to the Registration Authority for the Change and Registration and obtaining the modified Business License for Enterprise’s Legal Person.

6. The registration office shall conduct yearly check on the enterprise’s legal person between March 1 and June 30 every year.

7. After Business License for Enterprise’s Legal Person is cancelled, the Company shall not participate in the activities except for the liquidation.

8. The Re original and duplicate copies of business license should be returned when canceling the registration.

9. In case the Business License for Enterprise’s Legal Person is lost or damaged, the Company should apply for the cancellation on the paper specified by Registration Authority and apply for reissuing the business license.

Annul Check

　　Registration office: Cangzhou Administration for Industry and Commerce (Seal)

　　March 24, 2009

Certificate of Practice

We hereby that HEBEI ZHONGTAI CPA OFFICE CO., LTD complies with “Law of the PRC on Certified Public Accountants” and regulations concerned through the examination and verification, and grant it to act the legal items of CPA.

License Issuing Authority: Hebei Finance Department

Approval No. 37 (2004), Hebei Finance Department

Certificate No. 13080001

April 2004

Annual Renewal Registration

This certificate is valid for another year after this renewal

THE CHINESE INSTITUTE OF CERTIFIED PUBLIC ACCOUNTINGS

Annual Renewal Registration

This certificate is valid for another year after this renewal

Full Name: Chen Zeming

Sex: Male

Date of Birth: July 1, 1970

Working Unit: HEBEI ZHONGTAI CPA OFFICE CO., LTD

Identity Card No.: 120106700701063

Annual Renewal Registration

This certificate is valid for another year after this renewal

Registration of the Change Working Unit BY CPA

Agree the holder to be transferred from

Agree the holder to be transferred to

Full Name: Li Yongli

Sex: Female

Date of Birth: January 30, 1973

Working Unit: Beijing Zhongrui Zhongda CPA Co., Ltd.

Identity Card No.: 130903197301300023

Business License of Enterprise Legal Person

Duplicate copy

Registration No.: 130900000008153 (1/1)　　

Enterprise Name: HEBEI ZHONGTAI CPA OFFICE CO., LTD

Residence: No. 269, Jiefang Middle Road, Yunhe District, Cangzhou City

Legal Representative: Zhang Xiulan

Registered Capital: RMB500 thousand

Paid-in Capital: RMB500 thousand

Type of Enterprise: Company Limited Liability

Scope of Business: Audit, Capital verification, Consultation of Accounting

Date of Establishment: May 10, 2004

Term of Business: From May 10, 2004 to

　　 Explanation

1. Business License for Enterprise’s Legal Person is the certificate for enterprise to obtain legal person qualification and legal operation.

2. Business License for Enterprise’s Legal Person has an original and a duplicate copy. Both of the two have the same legal forces.

3. The original of business license shall be placed in an eye-catching position in the company.

6. The registration office shall conduct yearly check on the enterprise’s legal person between March 1 and June 30 every year.

7. After Business License for Enterprise’s Legal Person is cancelled, the Company shall not participate in the activities except for the liquidation.

8. The Re original and duplicate copies of business license should be returned when canceling the registration.

Annul Check

　　Registration office: Cangzhou Administration for Industry and Commerce (Seal)

　　April, 2010
上海翻譯公司完成審計報告英文翻譯

世聯(lián)翻譯-讓世界自由溝通！專業(yè)的全球語言翻譯供應(yīng)商，上海翻譯公司專業(yè)品牌。絲路沿線56種語言一站式翻譯與技術(shù)解決方案，專業(yè)英語翻譯、日語翻譯等文檔翻譯、同傳口譯、視頻翻譯、出國外派服務(wù)，加速您的全球交付。世聯(lián)翻譯公司在北京、上海、深圳等國際交往城市設(shè)有翻譯基地，業(yè)務(wù)覆蓋全國城市。每天有近百萬字節(jié)的信息和貿(mào)易通過世聯(lián)走向全球！積累了大量政商用戶數(shù)據(jù)，翻譯人才庫數(shù)據(jù)，多語種語料庫大數(shù)據(jù)。世聯(lián)品牌和服務(wù)品質(zhì)已得到政務(wù)防務(wù)和國際組織、跨國公司和大中型企業(yè)等近萬用戶的認可。

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“貴司提交的稿件專業(yè)詞匯用詞準確，語言表達流暢，排版規(guī)范，且服務(wù)態(tài)度好。在貴司的幫助下，我司的編制周期得以縮短，稿件語言的表達質(zhì)量得到很大提升”

華東建筑設(shè)計研究總院
“我單位是一家總部位于丹麥的高科技企業(yè)，和世聯(lián)翻譯第一次接觸，心中仍有著一定的猶豫，貴司專業(yè)的譯員與高水準的服務(wù)，得到了國外合作伙伴的認可！”

世萬保制動器（上海）有限公司
“我公司是一家荷蘭駐華分公司，主要致力于行為學研究軟件、儀器和集成系統(tǒng)的開發(fā)和銷售工作，所需翻譯的英文說明書專業(yè)性強，翻譯難度較大，貴司總能提供優(yōu)質(zhì)的服務(wù)。”

諾達思（北京）信息技術(shù)有限責任公司
“為我司在東南亞地區(qū)的業(yè)務(wù)開拓提供小語種翻譯服務(wù)中，翻譯稿件格式美觀整潔，能最大程度的還原原文的樣式，同時翻譯質(zhì)量和速度也得到我司的肯定和好評！”

上海大眾
“在此之前，我們公司和其他翻譯公司有過合作，但是翻譯質(zhì)量實在不敢恭維，所以當我認識劉穎潔以后，對她的專業(yè)性和貴公司翻譯的質(zhì)量非常滿意，隨即簽署了長期合作合同�！�

銀泰資源股份有限公司
“我行自2017年與世聯(lián)翻譯合作，合作過程中十分愉快。特別感謝Jasmine Liu, 態(tài)度熱情親切，有耐心，對我行提出的要求落實到位，體現(xiàn)了非常高的專業(yè)性。”

南洋商業(yè)銀行
“與我公司對接的世聯(lián)翻譯客服經(jīng)理，可以及時對我們的要求進行反饋，也會盡量滿足我們臨時緊急的文件翻譯要求。熱情周到的服務(wù)給我們留下深刻印象！”

黑龍江飛鶴乳業(yè)有限公司
“翻譯金融行業(yè)文件各式各樣版式復(fù)雜，試譯多家翻譯公司，后經(jīng)過比價、比服務(wù)、比質(zhì)量等流程下來，最終敲定了世聯(lián)翻譯。非常感謝你們提供的優(yōu)質(zhì)服務(wù)�！�

國金證券股份有限公司
“我司所需翻譯的資料專業(yè)性強，涉及面廣，翻譯難度大，貴司總能提供優(yōu)質(zhì)的服務(wù)。在一次業(yè)主單位對完工資料質(zhì)量的抽查中，我司因為俄文翻譯質(zhì)量過關(guān)而受到了好評。”

中辰匯通科技有限責任公司
“我司在2014年與貴公司建立合作關(guān)系，貴公司的翻譯服務(wù)質(zhì)量高、速度快、態(tài)度好，贏得了我司各部門的一致好評。貴司經(jīng)理工作認真踏實，特此致以誠摯的感謝！”

新華聯(lián)國際置地（馬來西亞）有限公司
“我們需要的翻譯人員，不論是筆譯還是口譯，都需要具有很強的專業(yè)性，貴公司的德文翻譯稿件和現(xiàn)場的同聲傳譯都得到了我公司和合作伙伴的充分肯定。”

西馬遠東醫(yī)療投資管理有限公司
“在這5年中，世聯(lián)翻譯公司人員對工作的認真、負責、熱情、周到深深的打動了我。不僅譯件質(zhì)量好，交稿時間及時，還能在我司資金周轉(zhuǎn)緊張時給予體諒�！�

華潤萬東醫(yī)療裝備股份有限公司
“我公司與世聯(lián)翻譯一直保持著長期合作關(guān)系，這家公司報價合理，質(zhì)量可靠，效率又高。他們翻譯的譯文發(fā)到國外公司，對方也很認可�！�

北京世博達科技發(fā)展有限公司
“貴公司翻譯的譯文質(zhì)量很高，語言表達流暢、排版格式規(guī)范、專業(yè)術(shù)語翻譯到位、翻譯的速度非�？�、后期服務(wù)熱情。我司翻譯了大量的專業(yè)文件，經(jīng)過長久合作，名副其實，值得信賴�！�

北京塞特雷特科技有限公司
“針對我們農(nóng)業(yè)科研論文寫作要求，盡量尋找專業(yè)對口的專家為我提供翻譯服務(wù)，最后又按照學術(shù)期刊的要求，提供潤色原稿和相關(guān)的證明文件。非常感謝世聯(lián)翻譯公司！”

中國農(nóng)科院
“世聯(lián)的客服經(jīng)理態(tài)度熱情親切，對我們提出的要求都落實到位，回答我們的問題也非常有耐心。譯員十分專業(yè)，工作盡職盡責，獲得與其共事的公司總部同事們的一致高度認可�！�

格萊姆公司
“我公司與馬來西亞政府有相關(guān)業(yè)務(wù)往來，急需翻譯項目報備材料。在經(jīng)過對各個翻譯公司的服務(wù)水平和質(zhì)量的權(quán)衡下，我們選擇了世聯(lián)翻譯公司。翻譯很成功，公司領(lǐng)導非常滿意。”

北京韜盛科技發(fā)展有限公司
“客服經(jīng)理能一貫熱情負責的完成每一次翻譯工作的組織及溝通。為客戶與譯員之間搭起順暢的溝通橋梁。能協(xié)助我方建立專業(yè)詞庫，并向譯員準確傳達落實，準確及高效的完成統(tǒng)一風格�！�

HEURTEY PETROCHEM法國赫銻石化
“貴公司與我社對翻譯項目進行了幾次詳細的會談，期間公司負責人和廖小姐還親自來我社拜訪，對待工作熱情，專業(yè)度高，我們雙方達成了很好的共識。對貴公司的服務(wù)給予好評！”

東華大學出版社
“非常感謝世聯(lián)翻譯！我們對此次緬甸語訪談翻譯項目非常滿意，世聯(lián)在充分了解我司項目的翻譯意圖情況下，即高效又保質(zhì)地完成了譯文�！�

上海奧美廣告有限公司
“在合作過程中，世聯(lián)翻譯保質(zhì)、保量、及時的完成我們交給的翻譯工作。客戶經(jīng)理工作積極，服務(wù)熱情、周到，能全面的了解客戶的需求，在此表示特別的感謝�！�

北京中唐電工程咨詢有限公司
“我們通過圖書翻譯項目與你們相識乃至建立友誼，你們報價合理、服務(wù)細致、翻譯質(zhì)量可靠。請允許我們借此機會向你們表示衷心的感謝！”

山東教育出版社
“很滿意世聯(lián)的翻譯質(zhì)量，交稿準時，中英互譯都比較好，措辭和句式結(jié)構(gòu)都比較地道，譯文忠實于原文。TNC是一家國際環(huán)保組織，發(fā)給我們美國總部的同事后，他們反應(yīng)也不錯�！�

TNC大自然保護協(xié)會
“原英國首相布萊爾來訪，需要非常專業(yè)的同聲傳譯服務(wù)，因是第一次接觸，心中仍有著一定的猶豫，但是貴司專業(yè)的譯員與高水準的服務(wù)，給我們留下了非常深刻的印象。”

北京師范大學壹基金公益研究院
“在與世聯(lián)翻譯合作期間，世聯(lián)秉承著“上善若水、厚德載物”的文化理念，以上乘的品質(zhì)和質(zhì)量，信守對客戶的承諾，出色地完成了我公司交予的翻譯工作�！�

國科創(chuàng)新（北京）信息咨詢中心
“由于項目要求時間相當緊湊，所以世聯(lián)在保證質(zhì)量的前提下，盡力按照時間完成任務(wù)。使我們在世博會俄羅斯館日活動中準備充足，并受到一致好評�！�

北京華國之窗咨詢有限公司
“貴公司針對客戶需要，挑選優(yōu)秀的譯員承接項目，翻譯過程客戶隨時查看中途稿，并且與客戶溝通術(shù)語方面的知識，能夠更準確的了解到客戶的需求，確保稿件高質(zhì)量�！�

日工建機（北京）國際進出口有限公司