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IMPSA S.A. Audit Report / Information 2004

Dec 23, 2004

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PT

PRESENTA TREUHAND – UND VERWALTUNGS-ANSTALT

Report of the auditor´s

Annual accounts

as at September 30, 2004

Ebondale

Corporation N.V.

Curaçao

FL-9490 Vaduz . Kirchstrasse 39 . Postfach 130

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

PT

PRESENTA TREUHAND – UND VERWALTUNGS-ANSTALT

Vaduz, December 9th , 2004 / rba

Report of the auditors to the general meeting of

EBONDALE CORPORATION N.V., Curaçao

As auditors of your company we have examined the accounts ended September 30th , 2004, 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 per 30.09.2004

ASSETS US$

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

Adjustment participation -269´904.85

Impsa Hugal AG (shareholder´s loan) 4´002´284.20

Adjustment (shareholder´s loan) -2´953´804.71

_________________

Total Impsa Hugal AG, Luzern 1,048,480.17

Quadris Limited -1´095.82

_________________

Total receivables -1´095.82

Accrued assets 0,00

Total accrued assets 0.00

Total current assets 1´047´384.35

Total assets 1´047´384.35

LIABILITIES US$

Other creditors 294´619.35

Accrued liabilities 17´493.71

_________________

Total accounts payable 312´113.06

Issued share capital 6´000.00

Additional paid-in capital 3´901´084.21

Retained losses -3´145´621.24

Net loss -26´191.68

_________________

Total shareholder´s equity 735´271.29

Total liabilities 1´047´384.35

Ebondale Corporation N.V.

EBONDALE CORPORATION N.V., Curaçao

PROFIT & LOSS STATEMENT from 01.01.2004 – 30.09.2004

EXPENSES US$

Total Administration

Administration 5´354.92

Management fees 3´648.70

Audit fees 1´675.28

Board of Director´s fee 1´798.99

Currency adjustment 13´713.79

_______________

TOTAL EXPENSES 26´191.68

INCOME US$

Total Revenues 0,00

_______________

NET OPERATING INCOME 0,00

Result as per 30.09.2004 -26´191.68

Ebondale Corporation N.V.