【正文】 1, Land Acquisition and Resettlement 141,634, 141,634, 項 目管理及工程設(shè)計等 Project Management and Design 912,325, 912,325, Interest During Construction 22,395, 22,395, Contingencies 合計 Total 8,777,248, 8,777,248, （三）貸款協(xié)定執(zhí)行情況表 iii. Statement of Implementation of Loan Agreement 貸 款 協(xié) 定 執(zhí) 行 情 況 表 STATEMENT OF IMPLEMENTATION OF LOAN AGREEMENT 本期截 至 20xx 年 12 月 31 日 (For the period ended December 31, 20xx） 項目名稱： 川 東 道路發(fā)展項目 Project Name: Eastern Sichuan Roads Development Project 編報單位： 四川 達陜 高 速公路有限責(zé)任公司 貨幣 單位：美元 /人民幣元 Prepared by: Sichuan Dashan Expressway Co.,Ltd Currency Unit: USD/ RMB yuan 類 別 Category 核定貸款金額 Loan Amount 美元 USD 本年度提款數(shù) Currentperiod Withdrawals 累計提款數(shù) Cumulative Withdrawals 美元 USD 折合人民幣 RMB 美元 USD 折合人民幣 RMB 1. 土建工程 Civil Works 194,950, 162,089, 1,018,813, 2. 設(shè)備采購 Equipment Consultation Services and Training 1,500, 237, 1,494, 1,181, 7,425, Frontend Fee Interest and Commitment Charge 3,550, 1,270, 7,986, 3,550, 22,313, 總計 Total 200,000, 1,508, 9,480, 166,820, 1,048,552, （ 四 ）財務(wù)報表附注 財務(wù)報表附注 亞洲開發(fā)銀行貸款 川東道路發(fā)展項目貸款號為 2339PRC，該項目是國家利用亞行貸款進行的重點建設(shè)公路，是高速公路網(wǎng)包頭至茂 名 的重要路段，也是四川省打造西部綜合交通樞紐、建設(shè)西部經(jīng)濟高地的重大基礎(chǔ)設(shè)施項目，它北接陜西安康，南連達州徐家壩，路線全長 公里，建設(shè)期 4年。 我們相信，我們 獲取的審計證據(jù)是適當?shù)?、充分的，為發(fā)表審計意見提供了基礎(chǔ)?，F(xiàn)將審計結(jié)果公告如下： 亞洲開發(fā)銀行貸款川東道路發(fā)展項目審計結(jié)果 一、審計師意見 審計師意見 四川達陜高速公路有限責(zé)任公司 ： 我們審計了 亞洲開發(fā)銀行貸款川東道路 發(fā)展項目 20xx 年 12 月 31 日的資金平衡表及截至該日同年度的項目進度表 和 貸款協(xié)定執(zhí)行情況表等特定目的財務(wù)報表及財務(wù)報表附注。我們運用職業(yè)判斷選擇審計程序，這些程序包括對由于舞弊或錯誤導(dǎo)致的財務(wù)報表重大錯報風(fēng)險的評估。 I. Auditor’s Opinion Auditor’s Opinion To Sichuan Dashan Expressway Co. Ltd We have audited the special purpose financial statements of the Eastern Sichuan Roads Development Project Financed By the Asian Development Bank, which prise the Balance Sheet as of December 31, 20xx, the Summary of Sources and Uses of Funds by Project Component, the Statement of Implementation of Loan Agreement for the year then ended, and Notes to the Financial Statements. Project Entity39。 本項目會計核算以 “權(quán)責(zé)發(fā)生制 ”作為記賬原則，采用借貸復(fù)式記賬法記賬，以人民幣為記賬本位幣。 20xx 年向亞行報送提款資料共 8期（第 0035 期 —第 0036 期，第 0038期 — 第 0043 期）和利息及承諾費共計金額 28,172, 美元，載至 20xx年 12 月 31 日，累計金額 193,484, 美元，占貸款總額 2 億美元的%。 iv. Notes to the Financial Statements Notes to the Financial Statements 1. Project overview Eastern Sichuan Roads Development Project Financed By the Asian Development Bank(Loan No. 2339PRC) is a key national highway financed by the Asian Development Bank, which, as a part of Baotou to Maoming expressway work, is a major infrastructure project to develop an integrated road transport system in western China. The project starts from Ankang, Shaan xi Province, terminates at Xu Jiaba, Dazhou city, with a full length and a construction period of 4 years. The project agreement was signed on 23, Jan, 20xx. The loan closing day is 31,Dec,20xx. Total investment of the project is RMB 10,472,500,000 Yuan, including USD 200 million financed by ADB(equivalent to RMB billion Yuan). Project capital was planned to be RBM billion Yuan, and the rest capital es from domestic loan. 2. Consolidation Scope of the Financial Statements The consolidation scope of the financial statements covers the financial statements of the project posed SDEC (Sichuan Dashaan Expressway Co. Ltd) financial statements. 3. Major Accounting Policy The financial statements of the project were prepared according to the Accounting System of Stateowned Construction Unit by the Ministry of Finance, the Enterprise Accounting Standards, General Principles of Corporate Finance and related financial laws and regulations by the Ministry of Transportation and Sichuan Provinces, with reference to the Accounting Methods for the World Bank Financed Project(published in 20xx) by the Ministry of Finance. In accounting practice, the Gregorian calendar year is adopted as the fiscal year from January 1 to December 31. The accrual basis and the debit/credit double entry bookkeeping method are adopted. RMB is used as the recording currency of bookkeeping. The exchange rate adopted in the financial statements was the exchange rate on December 31, 20xx of the People?s Bank of China, which is USD1= Yuan. 4 . Explanation of Statements’ Subjects The Project Expenditure The project expenditure in 20xx was RBM 1,810,134, Yuan, the accumulative expenditure was RBM 8,777,248, Yuan, which accounted for % of the total investment plan. Total Cash and Bank By 31, Dec, 20xx, the balance of cash and bank was RBM 182,186, Yuan, with a decrease of RBM 931,668,745 Yuan pared with that of last year. Account Prepaid and Receivables By 31, Dec, 20xx, the balance of Account Prepaid and Receivables was RBM 1,145,519, Yuan, including RBM 487,076, Yuan for materials, RBM 17,306, Yuan for engineering, and RBM 641,136, Yuan for other accounts receivable (mainly for land acquisition and resettlement). Project Capital By 31, Dec, 20xx, the balance of Project Capital was RBM 4,242,800,000 Yuan, accounting for % of the original plan of RMB billion Yuan, including RBM 2,369,800,000 Yuan in