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IMPSA S.A. Audit Report / Information 2002

Apr 14, 2003

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PT

PRESENTA TREUHAND – UND VERWALTUNGS-ANSTALT

Bericht der Revisionsstelle

Jahresrechnung

Per 31. Dezember 2002

Ebondale Corporation N.V.

Curaçao

FL-9490 Vaduz . Kirchstrasse 39 . Postfach 1515

Telefon ++ 423 265 57 75 . Telefax ++ 423 265 57 76 . [email protected]

PT

PRESENTA TREUHAND – UND VERWALTUNGS-ANSTALT

Vaduz, March 10, 2003

REPORT OF THE AUDITORS TO THE

GENERAL MEETING OF

EBONDALE CORPORATION N.V., Curaçao

As auditors of your company we have examined the accounts ending December 31, 2002, in accordance with the provisions of the law.

We have come to the conclusion that

  • the balance sheet and profit and loss account are in agreement with the books,
  • the books of account have been properly kept,
  • the financial position and the results of operations are presented in accordance with the principles of evaluation prescribed by the law and the requirements of the statutes.

Based on the result of our examination we recommend that the accounts submitted to you be approved.

PRESENTA Treuhand-und

Verwaltungs- Anstalt

FL-9490 Vaduz . Kirchstrasse 39 . Postfach 1515

Telefon ++ 423 265 57 75 . Telefax ++ 423 265 57 76 . [email protected]

EBONDALE CORPORATION N.V., Curaçao

Balance sheet as at December 31, 2002

ASSETS US$

Impsa Hugal AG (nom. CHF 400´000) 269´905.53

Adjustment participation -269´904.85

Impsa Hugal AG, shareh. loan 3´662´787.02

Adjustment shareholder´s loan -2´692´988.05

_________________

Total Impsa Hugal AG, Luzern 969´799.65

Quadris Limited -629.40

_________________

Total receivables -629.40

Total current assets 969´170.25

Total assets 969´170.25

LIABILITIES US$

Other creditors 268´604.89

Accrued liabilities 3´922.16

_________________

Total accounts payable 272´527.05

Issued share capital 6´000.00

Additional paid-in capital 3´901´084.21

Retained losses -3´317´903.63

Net profit/loss 107´462.62

Total shareholder´s equity 696´643.20

Total liabilities 969´170.25

EBONDALE CORPORATION N.V., Curaçao

Profit and loss account from 01.01.2002 – 31.12.2002

EXPENSES US$

Administration 6´226.52

Management fees 4´000.47

Audit fees 2´455.27

Board of Director´s fee 2´080.44

Sundry Expenses 1´374.67

_________________

Total administration 16´137.37

Total expenses 16´137.37

INCOME US$

Net profit 123´599.99

_________________

Subtotal Income 123´599.99

Total profit 107´462.62