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					HAIMINH CORPORATION
57-59 Ho Tung Mau Str, Dst 1, Hochiminh City
                                      FINANCIAL STATEMENTS
                                   For the fiscal year ended 31/12/2007
                                              BALANCE SHEET
                                                                                            Unit: VND
                                                                                               Beginning
                          ASSETS                            Code Note   Ending balance           balance
A-   CURRENT ASSETS                                          100         40,732,750,044      14,656,936,517
I.   Cash and cash equivalents                               110 V.1     16,373,244,314       4,843,317,125
1.   Cash                                                    111          7,373,244,314       4,843,317,125
2.   Cash equivalents                                        112          9,000,000,000                   -
II.  Short-term investments                                  120          3,584,500,000                   -
1.   Short-term investments                                  121 V.2      3,584,500,000                   -
2.   Provisions for devaluation of short-term investments
     in securities                                          129                        -                  -
III. Accounts receivable                                    130           19,499,022,296      9,042,585,304
1. Receivable from customers                                131           10,377,597,533      7,459,491,349
2. Prepayments to suppliers                                 132              242,053,000        451,791,151
3. Inter-company receivable                                 133                        -                  -
4. Receivable according to the progress of construction
     contracts                                              134                        -                  -
5. Other receivable                                         138   V.3      8,879,371,763      1,131,302,804
6. Provisions for bad debts                                 139                        -                  -
IV. Inventories                                             140              265,534,500                  -
1. Inventories                                              141              265,534,500                  -
2. Provisions for devaluation of inventories                149                        -                  -
V. Other current assets                                     150            1,010,448,934        771,034,088
1. Short-term prepaid expenses                              151                        -                  -
2. Taxes receivable                                         152              142,138,568        102,405,275
3. Other current assets                                     158   V.4        868,310,366        668,628,813
B - LONG-TERM ASSETS                                        200           49,778,914,549     32,963,720,855
I. Long-term accounts receivable                            210                        -                  -
II. Fixed assets                                            210           15,172,385,826      6,928,538,355
1. Tangible assets                                          221   V.5     15,156,802,493      6,928,538,355
     Historical costs                                       222           19,257,901,444      9,381,822,259
     Accumulated depreciation                               223           (4,101,098,951)    (2,453,283,904)
2. Financial leasehold assets                               224                                           -
3. Intangible assets                                        227   V.6         15,583,333                  -
     Initial costs                                          228               17,000,000                  -
     Accumulated depreciation                               229               (1,416,667)                 -
4. Construction-in-progress                                 230                        -                  -
III. Investment property                                    240                        -                  -
IV. Long-term investments                                   250           34,337,212,500     26,035,182,500
1. Investments in affiliates                                251   V.7     25,810,182,500     25,810,182,500
2. Investments in business concerns and joint ventures      252   V.8      4,127,030,000        225,000,000
3. Other long-term investments                              258   V.9      4,400,000,000                  -
4. Provisions for devaluation of long-term investments                                 -                  -
      in securities                                         259                        -                  -
V. Other long-term assets                                   260              269,316,223                  -
1. Long-term prepaid expenses                               261               82,900,223                  -
2. Deferred income tax                                      262                        -                  -
3. Other long-term assets                                   268              186,416,000                  -
     TOTAL ASSETS                                           270           90,511,664,593     47,620,657,372
For the fiscal year ended 31/12/2007
Balance sheet (cont.)

                                                                                            Beginning
         LIABILITIES AND OWNER'S EQUITY                   Code Note    Ending balance        balance
A-    LIABILITIES                                          300          10,018,367,662    17,675,560,367
I.    Current liabilities                                  310           3,001,789,609     5,660,547,314
1.    Short-term debts and loans                           311                       -                 -
2.    Payable to suppliers                                 312           1,259,879,395     3,337,195,601
3.    Advances from customers                              313             146,870,508        38,988,590
4.    Taxes and other obligations to the State Budget      314 V.10      1,191,257,936     1,286,141,604
5.    Payable to employees                                 315             247,179,310        91,337,059
6.    Accrued expenses                                     316                       -                 -
7.    Inter-company payable                                317                       -                 -
8.    Payable according to the progress of construction
      contracts                                           318                        -                 -
9.    Other payable                                       319              156,602,460       906,884,460
II.   Long-term liabilities                               330            7,016,578,053    12,015,013,053
1.    Long-term accounts payable to suppliers             331                        -                 -
2.    Long-term inter-company payable                     332                        -                 -
3.    Other long-term payable                             333                        -                 -
4.    Long-term debts and loans                           334   V.11     6,833,060,000    11,831,495,000
5.    Deferred income tax                                 335                        -                 -
6     Provisions for jobless                              336              183,518,053       183,518,053
7     Provisions for bad debts                            337                        -
B-    OWNER'S EQUITY                                      400           80,493,296,931    29,945,097,005
I.    Owner's equity                                      410           80,081,326,047    29,402,941,721
1.    Capital                                             411   V.12    49,330,740,000    23,842,500,000
2.    Share premiums                                      412   V.12    19,339,670,000                 -
3.    Treasury stocks                                     413                        -                 -
4.    Differences on asset revaluation                    414                        -                 -
5.    Foreign exchange differences                        415                        -                 -
6.    Business promotion fund                             416   V.12       742,424,655       742,424,655
7.    Financial reserved fund                             417   V.12       240,782,102       240,782,102
8.    Other funds                                         418                        -                 -
9.    Retained earnings                                   419   V.12    10,427,709,290     4,577,234,964
II.   Other sources and funds                             420              411,970,884       542,155,284
1.    Bonus and welfare funds                             421              411,970,884       542,155,284
2.    Sources of expenditure                              422                        -                 -
3.    Fund to form fixed assets                           423                        -                 -

      TOTAL LIABILITIES AND OWNER'S EQUITY                430           90,511,664,593    47,620,657,372

                                                                       Dated 17/05/2008




     (Signed)                             (Signed)                         (Signed)
_____________                      _____________                       _____________
Nguyen Thanh Van                   Nguyen The Hung                     Nguyen Thanh Chuong
Preparer                           Chief Accountant                    General Director
      HAIMINH CORPORATION
      57-59 Ho Tung Mau Str, Dst 1, Hochiminh City
                                                  FINANCIAL STATEMENTS
      For the fiscal year ended 31/12/2007


                                                      INCOME STATEMENT

                                                                                                                        Unit: VND

                                                                                                  Current            Previous
                                   ITEMS                                    Code      Note      year/period         year/period

      1.   Sales                                                             01                 51,816,260,058      35,319,677,450

      2.   Deductions                                                        03                                 -                 -

      3.   Net sales                                                         10      VI.14      51,816,260,058      35,319,677,450

      4.   Costs of goods sold                                               11      VI.15      39,311,750,723       2,444,765,320

      5.   Gross profit/ (loss)                                              20                 12,504,509,335      32,874,912,130

      6.   Financial income                                                  21      VI.16       8,984,179,361       1,276,187,536

      7.   Financial expenses                                                22      VI.17       1,208,039,032            763,594
           In which: Loan interest expenses                                  23                    231,300,000                  -

      8.   Selling expenses                                                  24      VI.47                      -   20,369,300,569

      9.   Administrative overheads                                          25                  3,738,904,540       6,365,343,360

      10. Net operating profit/(loss)                                        30                 16,541,745,124       7,415,692,143

      11. Other income                                                       31                    283,036,115                    -

      12. Other expenses                                                     32                         85,714                    -

      13. Other profit/(loss)                                                40                    282,950,401                    -

      14. Profit/(loss) before tax                                           50                 16,824,695,525       7,415,692,143

      15. Corporate income tax                                               51      VI.18       2,331,297,199       1,803,673,800

      16. Profit/(loss) after tax                                            60                 14,493,398,326       5,612,018,343



                                                                                             Date: 17/05/2008




           (Signed)                                      (Signed)                               (Signed)
      _____________                                   _____________                          _____________
      Nguyen Thanh Van                                Nguyen The Hung                        Nguyen Thanh Chuong
      Preparer                                        Chief Accountant                       General Director



This statement should be read in conjunction with the notes to the financial statements                                               9
This statement should be read in conjunction with the notes to the financial statements   10
HAIMINH CORPORATION
57-59 Ho Tung Mau Str, Dst 1, Hochiminh City
For the fiscal year ended 31/12/2007
                                                 CASH FLOWS STATEMENT
                                                               (Indirect method)
                                                                                                                            Unit: VND
                                                                                                            Current              Previous
                                     ITEMS                                                Code Note       year/period          year/period
I.   Cash flows from operating activities
1.   Profit/ (loss) before tax                                                             01             16,824,695,525       7,415,692,143
2.   Adjustments
-    Depreciation of fixed assets                                                          02              1,683,487,904       1,427,159,880
-    Provisions                                                                            03                          -                   -
-    Gain/ (loss) from foreign exchange differences                                        04                (21,328,708)                  -
-    Gain/ (loss) from investing activities                                                05             (8,498,523,600)       (974,000,000)
-    Loan interest expenses                                                                06              1,109,835,000                   -
3.   Operating profit/ (loss) before
     changes of working capital                                                            08             11,098,166,121        7,868,852,023
-    Increase/ (decrease) of accounts receivable                                           09             (2,137,188,638)      (2,319,089,934)
-    Increase/ (decrease) of inventories                                                   10               (265,534,500)                   -
-    Increase/ (decrease) of accounts payable                                              11             (2,388,529,444)      (2,145,276,159)
-    Increase/ (decrease) of prepaid expenses                                              12                (82,900,223)                   -
-    Loan interests already paid                                                           13             (1,109,835,000)                   -
-    Corporate income tax already paid                                                     14             (2,541,525,460)      (1,687,386,294)
-    Other gains                                                                           15                          -                    -
-    Other disbursements                                                                   16               (316,600,400)         (83,000,000)
     Net cash flows from operating activities                                              20              2,256,052,456        1,634,099,636
II. Cash flows from investing activities
1. Purchases and construction of fixed assets
     and other long-term assets                                                            21             (9,927,335,375)      (2,611,502,992)
2. Gains from disposals and liquidation of fixed assets
     and other long-term assets                                                            22                          -                     -
3. Loans given and purchases of debt instruments of other entities                         23             (7,984,500,000)                    -
4. Recovery of loans given and disposals of debt
     instruments of other entities                                                         24                          -        1,500,000,000
5. Investments into other entities                                                         25             (3,902,030,000)     (24,500,000,000)
6. Withdrawals of investments in other entities                                            26                          -                    -
7. Receipts of loan interests, dividends and profit shared                                 27                          -                    -
     Net cash flows from investing activities                                              30            (21,813,865,375)     (25,611,502,992)
III. Cash flows from financing activities
1. Gains from stock issuance and capital contributions from shareholders                   31             39,455,240,000      14,392,500,000
2. Repayment for capital contributions and re-purchases
     of stocks already issued                                                              32                          -                   -
3. Short-term and long-term loans received                                                 33              1,000,000,000      12,629,649,000
4. Loan principal amounts repaid                                                           34             (3,070,000,000)                  -
5. Payments for financial leasehold assets                                                 35                          -        (798,154,000)
6. Dividends and profit already paid to the owners                                         36             (6,258,704,000)     (2,277,000,000)
     Net cash flows from financing activities                                              40             31,126,536,000      23,946,995,000
     Net cash flows during the year                                                        50             11,568,723,081         (30,408,356)
     Beginning cash and cash equivalents                                                   60              4,843,317,125       4,873,725,481
     Effects of fluctuations in foreign exchange rates                                     61                (38,795,892)                  -
     Ending cash and cash equivalents                                                      70   VI.1      16,373,244,314       4,843,317,125

                                                                                                       Date: 17/05/2008
                 (Signed)                                                                                  (Signed)

           _____________                                                                               _____________
           Nguyen The Hung                                                                             Nguyen Thanh Chuong
           Chief Accountant                                                                            General Director

This statement should be read in conjunction with the notes to the financial statements                                                      11

				
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