h、丁 l& ( :( 一 「J兀' !_一挫璽墾堅璽丰聳革攣革一一一一一 咖師么耐汰一Jianltl麻呵Plthe一吵咖d嘛· - - 「 } 一一l 一4占、' } l、- 一?& ; 一沁- 一JA : → 痲_ 計兀 一` & 認__一一______一____-―一――一一一―一―一―一―-一一―一一-一--一一 A Contents ............................................................ ... .................................. 1. A uditor's Opinion ............................................................................................ 3 - I ........................................................................ 5 H. Financial Statements and Notes to the Financial Statements ........................ 5 . ............................................................................................ 5 L Balance Sheet ................................................................................................ 5 (-:1) Z J A A A ............................................................................................ 8 ii. Summary of Sources and Uses of Funds by Project Component .................... 8 (= ) .......................................................................... 13 iii. Statement of Implementation of Loan Agreement ...................................... 13 ( V9 ) M Yk P W k ................................................................................... 14 iv. Special A ccount Statem ent ....................................................................... 14 (-TL) ...................................................................................... 16 I * +A lluo H A R A ix .......................................................................... 24 III. Audit Findings and Recom m endations ....................................................... 25 . ......... ... . ... .. .. .. 一、审计师意见 审计师意见 中国铁路总公司: 我们审计了你公司执行的世界银行贷款哈尔滨至佳木斯铁路项目(简 称哈佳铁路项目)2 014年12月31日的资金平衡表及截至该日止同年度的 项目进度表、贷款协定执行情况表和专用账户报表等项目特定目的财务报 表(第5页至第23页)。 (一)项目执行单位对财务报表的责任 簖制上述财务报表是你单位的责任,这种责任包括: 1.按照中国的会计准则、会计制度和本项目贷款协定的要求编制项 目财务报表,并佼其实现公允反映; 2.设计、执行和维护必要的内部控制,以使项目财务报表不存在由 于舞弊或错误而导致的重大错报。 (二)审计责任 我们的责任是在执行审计工作的基础上对则一务报表发表审计意见。我 们按照中国国家审计准则和国际审计准则的规定执行了审计工作,上述准 则要求我们遵守审计职业要求,计划和执行审计工作以对项目财务报表是 否不存在重大错报获取合理保证。 为获取有关财务报表金额和披露信息的有关证据,我们实施了必要的 审计程序。我们运用职业判断选择审计程序,这些程序包括对由于舞弊或 错误导致的财务报表重大错报风险的评估。在进行风险评估时,为了设计 恰当的审计程序,我们考虑了与财务报表相关的内部控制,但目的并非对 内部控制的有效性发表意见。审计工作还包括评价所选用会计政策的恰当 性和作出会计估计的合理性,以及评价财务报表的总体列报。 我们相信,我们获取的审计证据是适当的、充分的,为发表审计意见 提供了基础; 1 … { (三)审计意见 我们认为,第一段所列财务报表在所有重大方面按照中国的会计准 则、会计制度和本项目贷款协定的要求编制,公允反映了哈佳铁路项目 2014年12月31日的财务状况及截至该日同年度的财务收支、项目执行和 专用账户收支情况。 (四)其他事项 由于该项目2014年度没有向世界银行提款报账,我们不对提款报账 发表意见。 本审计师意见之后,共同构成审计报告的还有两项内容:财务报表及 财务报表附注和审计发现的问题及建议。 产性 审计籲国傀肇题目审堆瞥冲心 2哗年6月3几叭气 \‘勺 撇偏姗~户尹, 地址:中国北京市海淀区中关村南大街4号 邮政簖码:100086 电话:86一10一82199905 传真:86一10一82 199887 2 ...... .. ... .... ... ........ 1. Auditor's Opinion Auditor's Opinion To China Railway Corporation We have audited the special purpose financial statements (from page 5 to page 23) of the Harbin-Jiamusi Railway Project Financed by the World Bank, which comprise the Balance Sheet as of December 31, 2014, the Summary of Sources and Uses of Funds by Project Component, the Statement of Implementation of Loan Agreement and the Special Account Statement for the year then ended, and Notes to the Financial Statements. Project Entity's Responsibility for the Financial Statements Your entity is responsible for the preparation of these financial statements, which include: i. Preparing and fair presenting the accompanying financial statements in accordance with Chinese accounting standards and system, and the requirements of the project loan agreement; ii. Designing, implementing and maintaining necessary internal control to ensure that the financial statements are free from material misstatement, whether due to fraud or error. 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 Government Auditing Standards of the People's Republic of China and International Standards on Auditing. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about 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 entities' 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 3 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 appropriate and sufficient to provide a basis for our audit opinion. Opinion In our opinion, the financial statements identified in the first paragraph present fairly, in all material respects, financial position of the Harbin-Jiamusi Railway Project Financed by the World Bank as of December 31, 2014, its financial receipts and disbursements, the project implementation and the receipts and disbursements of the special account for the year then ended in accordance with Chinese accounting standards and system, and the requirements of the project loan agreement. Other Matter Since no withdrawl application was submitted to the Word Bank during the period, we have not expressed our opinion on it. The audit report consists of the Auditor's Opinion and two more parts hereinafter: Financial Statements and Notes to the Financial Statements, Audit Findings and Recommendations. ACtfiiServte t of China National Audit Office for :Eoeignoan ans&Asistance Projects -flihe 3, 2015 Address: NA Zhongguancun South Avenue, Beijing, P. R.China Poiteode:160086 Tel.: 86-10-82199905 Fax: 86-10-82199887 4 !::!꺼。· 認’ ... .. .. .. . ...... ...... .... ........ .. .. . . . .. .. ............. .... ........ ... ... .. ... Ln cd to "c5 0 cli LD tN W -4z . ... .. ..... .......... ....... . ..... 6 as N4 tn tN m n O ~~- 2 0 W 0 0 ' > CM 0 0 000 00 r-n - - CD CD CD COD C> 00CD C -CQ5 o C ) o n W' L c0- : en en 'n n 0 N M * D C flkR00 00 0 ý2 8 m .e 0 Qco 0 - - Q CD4~ ( C >0 C 04 r-a as t'-t --- r- t- v- - C> p- in ' K0 E06 àr rin å'0 z 4 ccjoC C- tm ~ -44 !f4f > -00 4c09 0 00« .. .. . . .. . .. . .. . . .. .. . . .. . .. . . . . . . . . . . . .. . . .. . .. . .. . . .. . .. ... . .. . . 0. 仰。 斗〕 〕· k遛 !:&& 件二 C> l 1 cý CD C3 c; Lo LO N c,] OD Go "i FE- ug -:3 C> CD CD ag C:p WD LQ VK Z) l CD cý 10 Ln cý cý 00 LO CD c, CD W CD CD LK, Ln UD ýgö en CD W CD cs d CD CD c: CD CD :tä in CD cq co cp m CD C,1 m ýk czý in -4 Fl :2 SK ås 227 lp 4-ý z I :9 f yla .......... iv. Special Account Statement SPECIAL ACCOUNT STATEMENT 4.J1 2014 * 12)] 31 1 (For the period ended December 31, 2014) Project Name: Harbin-Jiamusi Railway Depository Bank: China Everbright Bank Project Financed by the World Bank Beijing Xicheng Branch : 8347-CN JjE: 75071488000006970 LoanNo. 8347-CN AccountNo.:75071488000006970 Prepared by: China Railway Corporation Cunency: USD A $J)ftwmPq~h Part A: Account Activity for the Current Period Amount Beginning Balance Add: 2. TIPf 3 Total Amount Deposited by the World Bank for the Current Period Total Interest Earned (Deposit in the Special Account) for the Current Period 4. *MT-*L~ Total Amount Refunded to Cover Ineligible Expenditure for the Current Period Deduct: Total Amount Withdrawn for the Current Period Total Deposit Interest Transferred out ( from the Special Account) for the Current Period Total Amount Returned to the World Bank for the Current Period 8, Total Service Charges if not included in the above Amount Withdrawn for the Current Period Ending Balance 14 BI Part B: Account Reconciliation for the Special Account 1. WtW"1AM Amount Advanced by the World Bank ;C>: Deduct: 2. Il4TR&SM Total Amount Recovered by the World Bank Outstanding Amount Advanced to the Special Account at the End of the Current Period Ending Balance of the Special Account at the End of the Current Period Add: Amount Claimed but not yet Credited as of the End of the Current Period Application No. Amount Amount to US$ Amount Withdrawn but not yet Claimed as of the End of the Current Period 7. B gWdt0W (41*l5IT[164 jt ) Cumulative Service Charges( If not Included in Item 5 or 6) Deduct:- Interest Earned (If Included in the Special Account) 9. MA !PiW R Total Advance to the Special Account accounted for at the End of the Current Period 15 ‘之赶 (五)财务报表附注 财务报表附注 1.项目概况 哈佳铁路项目位于黑龙江省的中东部,线路全长343公里。该项 目建设单位为哈佳铁路客运专线有限责任公司(简称哈佳客专公司)。 2014年1月9日,国家发展和改革委员会批复该项目可行性研究报告, 批复项目投资估算总额347.14亿元,项目资本金173.6亿元(占总投资 50%),资本金以外利用国内外银行贷款,其中世界银行贷款3亿美元。 2014年4月26日,中国铁路总公司批复该项目初步设计,批复项目总 投资360.46亿元。 2014年5月18日,中国政府与世界银行签订了哈佳铁路项目贷 款协定(贷款号:8347一CH),由世界银行向哈佳铁路项目提供3 亿粎元贷款。2014年8月29日,中国铁路总公司批复哈佳铁路项目 工程开工建设。截至2014年12月31日,哈佳铁路项目累计完成投 资42.69亿元。 2.主要会计政策 2.1主要会计制度及编表范围 本项目是根据《国有建设单位会计制度》和《世界银行贷款项目 会计核算办法》进行会计核算的(《世界银行贷款项目会计核算办法》 是《国有建设单位会计制度》的实施细则)。项目财务报表包括项目 资金平衡表、项目进度表、贷款协定执行情况表、专用账户报表。 项目财务报表是由中国铁路总公司将呼张客专公司上报的项目 财务报表及本级项目财务报表汇.悠后编制。 2.2会计年度 以公历每年1月1日至12月31日作为一个会计年度。 2.3记账基础和计价原则 以权责发生制为记账基础,以历史成本为计价原则。 2.4记账本位币 l6 以人民币为记账本位币。 2.5外汇折算 年度内发生的外币经济业务,按年初汇率折合人民币记账。年度 终了,货币性项目中的外币余额按期末市场汇价(中间价)进行调整, 由此产生的折合人民币差额,项目初验合格前予以资本化,记入工程 成本,初验合格后予以费用化,计入当期损益。 2014年年末粎元兑人民币汇率为6.119。 2.6交付佼用资产科目核算方法 本科目核算项目单位已经完成购置、建造过程,并已交付给 生产、佼用单位的各项资产以及用项目资金购建的在建设期间自用的 固定资产。 2.7在建工程科目核算方法 本科目包括建安工程投资、待摊投资、设备投资等科目。 建安工程投资用于核算项目单位发生的构成项目建设投资支出 的建筑工程和安装工程的实际成本。 待摊投资核算建设单位发生的构成基本建设实际支出的、按照规 定应当分摊计入交付佼用资产成本的各项费用支出。 设备投资核算项目单位发生的构成项目建设投资支出的各种设 备的实际成本,包括交付安装的需要安装设备、不需要安装设备和为 生产准备的不够固定资产标准的工具、器具的实际成本。 3,财务报表科目注释 3.1待核销项目支出 2014年末“待核销项目支出”余额为511,220.00元,为项目截至 2014年末资本金印花税,在项目运营后,分摊计入管理费用。 3.2在建工程 2014年末“在建工程”余额为4,273,590,045.44元,为项目截至2014 年末在建工程完成投资数。其中:建筑安装工程投资为 l,121,051,862.00元,待摊投资3,147,948,933.44元。 3,3货币资金 2014年末“货币资金合计”余额为100,980,498,38元,为银行存款 l7 l 和现金的合计数。 3.4预付及应收款 2014年末“预付及应收款合计”余额为20,624,697.50元。 3.5固定资产 2014年末“固定资产合计,’余额为6,464,071.21元,为办公用固定资 产的净值。 3.6项目资本与项目资本公积 2014年末“项目资本与项目资本公积”余额为3,591,440,000.00元。 3.7项目投资借款一国内借款 2014年末“项目投资借款一国内借款,,余额为648,453,690,94元, 均为中国农业银行贷款。 3.8应付款 20 14年末“应付款合计,,余额为1 57,646,347.54元。 3.9未交款 2014年末”未交款合计“余额为41,244.05元,为应交未交的个 人所得税款。 4.世行贷款资金执行情况 截至2014年12月31日,哈佳铁路项目提款75万美元,为先征 费。 5.专用账户使用情况 5.l开设专用账户名称及账号_ 本项目在中国光大银行襼城支行开立专用账户,账户名称及账号 为:中国铁路总公司,75071488000006970· 5.2本年度提款报账概况 2014年项目提款。美元。 5.3专用账户支付情况 2014年,周转金专用账户无支付。 l8 v.Notes to the Financial Statements Notes to the Financial Statements 1. Project Overview Harbin-Jiamusi Railway Project locates in the middle east of Heilongiiang province. Total length of the railway reached 343km. The construction unit of this project is Harbin-Jiamusi Railway Passenger Dedicated Line Co. Xtd. (hereinafter refers to as Harbin-Jiamusi Company). On Jan.9 Ih 2014, the National Development and Reform Committee approved the Feasibility Study Report of the project. The approved estimate investment totaled RMB 34.714 billion Yuan, including RMB 17.36 billion project capital (accounting for 50% of the total investment). Funds other than the project capital are to be settled by banks loans outside and within the country, which includes 0.3 billion world bank loan. On April 26 th 2014, the preliminary design was approved by China Railway Corporation. The approved total investment is RMB 36.046 billion Yuan. On May I 8th 2014, the Chinese government and the World Bank signed the Loan Agreement of Harbin-Ramusi Railway Project (Loan No.8347-CH). The Bank is to provide USD 0.3 billion loan for the construction of Harbin-Jiamusi Railway Project. The construction of this project commenced on Aug 29th 2014 after being approved by CRC. Up to Dec 3 fh 2014, the investment of Harbin-Jiamusi Railway Project totaled 4.269 billion yuan. 2. Major Accounting Principles 2.1 Preparation of Financial Statement and Principal Accounting Policies The project financial statements include balance sheet, summery of sources and uses of funds by project component, implementation of the Loan agreement and special account statement. All those accounting statements are consolidated according to the Accounting System for the 19 .... .. .... . . Stated-owned Construction Units and Accounting Methods of the Project financed by the World Bank (The Accounting Methods of the Project financed by the World Bank is the enforcement regulation for implementation of the Accounting System for the Stated-owned Construction Units). The project financial statements are consolidated by CHINA RAILWAY CORPORATION after summarizing the financial statements submitted by Hajia Railway Passenger Dedicated Line Co.,Ltd. and its own financial statements. 2.2 Accounting Year The financial year begins on 1 January and ends on 31 December of the Gregorian calendar. 2.3 Accounting basis and measurement principle Making accrual-basis as accounting basis and making historical cost as measurement principle. 2.4 Functional currency Making RMB as functional currency. 2.5 Foreign Currency Transaction Foreign currency transaction occurring during this year shall be converted into the amount in the functional currency at the exchange rate of the beginning of the year. At the end of the year, monetary items shall be modified at the intermediate exchange rate of the end of the year. The balance arising from this reason shall be capitalized into engineer cost before the first acceptance of the project is qualified, and recorded into the profits and losses at the current period after the first acceptance of the project is qualified. 20 At the end of the year 2014, the USD against the RMB exchange rate is 6.119. 2.6 Application assets accounting subject This subject records the project unit's assets, which have completed the process of purchase and construction, and delivered the one who need it. Also it records the self-use fixed-assets which are purchased and constructed using the project fund. 2.7 Accounting Method to the "Construction in Progress" Item This item includes Construction and Installation investment, equipment investment, Prepaid Investment, etc. Construction and Installation investment records the actual cost produced by the project company for the construction and Installation, which makes up project construction investment disbursement. Equipment investment records all the cost produced by the construction unit, which makes up the actual infrastructure cost and shall be added into application assets cost in accordance with the provisions. Prepaid Investment records the actual cost produced by the project company for all the equipment which makes up project construction investment disbursement, includes the actual cost for the equipment which needs installation, the equipment which needs no installation, and tools prepared for the production but not qualified for the fixed assets. 3. Explanations for Items under Financial Statements 3.1 Expenditure to be written off The balance of the expenditure to be written off by the end of 2014 is RMB 511,220.00 Yuan. This amount of money is the capital stamp duty by the end of 2014, which will be distribute to management cost after the project is put into service. 3.2 Construction in progress 21