Mar 31, 2014
We have audited the accompanying financial statements of AML Steel
Limited("the Company"), which comprise the Balance Sheet as at 31st
March, 2014, the Statement of Profit and Loss and the Cash Flow
Statement for the year then ended, and a summary of the significant
accounting policies and other explanatory information.
Management''s Responsibility for the Financial Statements
The Company''s Management is responsible for the preparation of these
financial statements that give a true and fair view of the financial
position, financial performance and cash flows of the Company in
accordance with the Accounting Standards referred to in sub-section
(3C) of section 211 of the Companies Act, 1956 ("the Act"). This
responsibility includes the design, implementation and maintenance of
internal control relevant to the preparation and presentation of the
financial statements that give a true and fair view and are free from
material misstatement, whether due to fraud or error.
Auditors'' Responsibility
Our responsibility is to express an opinion on these financial
statements based on our audit. We conducted our audit in accordance
with the Standards on Auditing issued by the Institute of Chartered
Accountants of India. Those Standards require that we comply with the
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 the 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 the internal control relevant to the
Company''s preparation and fair presentation of the financial statements
in order to design audit procedures that are appropriate in the
circumstances. An audit also includes evaluating the appropriateness of
accounting policies used and the reasonableness of the accounting
estimates made by the Management, as well as evaluating the overall
presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and
appropriate to provide a basis for our audit opinion.
Opinion
In our opinion and to the best of our information and according to the
explanations given to us, the financial statements give the information
required by the Act in the manner so required and give a true and fair
view in conformity with the accounting principles generally accepted in
India:
(a) in the case of the Balance Sheet, of the state of affairs of the
Company as at 31st March, 2014;
(b) in the case of the Statement of Profit and Loss, of the profit of
the Company for the year ended on that date, and
(c) in the case of the Cash Flow Statement, of the cash flows of the
Company for the year ended on that date.
Report on Other Legal and Regulatory Requirements *
1. As required by the Companies (Auditor''s Report) Order, 2003("the
Order") issued by the Central Government of India in terms of
sub-section (4A) of section 227 of the Act, we give in the Annexure a
statement on the matters specified in paragraphs 4 and 5 of the Order.
2. As required by Section 227(3) of the Act, we report that:
(a) We have obtained all the information and explanations which to the
best of our knowledge and belief were necessary for the purposes of our
audit.
(b) In our opinion, proper books of account as required by law have
been kept by the Company so far as it appears from our examination of
those books.
(c) The Balance Sheet, Statement of Profit and Loss, and the Cash Flow
Statement dealt with by this Report are in agreement with the books of
account.
(d) In our opinion, the Balance Sheet, Statement of Profit and Loss,
and the Cash Flow Statement comply with the Accounting Standards
referred to in sub-section (3C) of section 211 of the Act.
(e) On the basis of the written representations received from the
directors as on 31st March, 2014 taken on record by the Board of
Directors, none of the directors is disqualified as on 31st March, 2014
from being appointed as a director in terms of clause (g) of
sub-section (1) of section 274 of the Act.
ANNEXURE TO THE AUDITORS'' REPORT
[Referred to in paragraph (1) of our report of event date]
In the terms of the information and explanations given to us and the
books and records examined by us in the normal course of audit and to
the best of our knowledge and belief, we state that:
1. (a) The Company has maintained proper records showing full
particulars including quantitative details and situation of fixed
assets.
(b) The Company has phased program of physical verification of its
fixed assets which, in our opinion, is reasonable having regard to the
size of the Company and the nature of its assets. Management has
physically verified certain fixed assets during the year. Discrepancies
noticed on such verification as compared to book records, which were
not material have been properly adjusted in the books of account.
(c) During the period, the Company has not disposed off any major part
of the plant or machinery affecting the going concern status of the
Company.
2. (a) The inventory except material lying with third parties and in
transit has been physically verified by the management during the year
and we have relied on their certificate.
(b) The procedure for the physical verification of inventory followed
by the management is in our opinion, reasonable and adequate in
relation to the size of the company and nature of its business.
(c) In our opinion, the Company is maintaining proper records of
inventory. The discrepancies noticed on physical verification of
inventory as compared to book records were not material and have been
properly dealt with in the books of account.
3. (a) The Company has taken loans from companies covered in the
Register maintained under section 301 of the Companies Act, 1956.
(b) According to the information and explanation given to us, Interest
free loans have been taken from companies/firms or other parties listed
in the Register maintained under section 301 of the Companies Act 1956.
The year ended balance of loan taken from such parties was 68.22 Crores
(c) In our opinion and according to explanation and information given
to us the Company from whom the interest free loan is taken is
repayable on demand. The Question of overdue doesn''t arise.
(d) The company has granted loans secured or unsecured to companies,
firms or other parties covered under section 301 of the Companies Act
1956, to the extent of 11.18 crs to subsidiary companies.
4. In our opinion and according to the information and explanations
given to us, during the course of audit there are adequate internal
control procedures commensurate with the size of the company and the
nature of its business with regard to purchase of inventory, fixed
assets and with regard to the sale of goods. Further, on the basis of
our examination of the books and records of the company, carried out in
accordance with the generally accepted auditing practices in India, we
have neither come across nor have informed of any instance of major
weakness in the aforesaid internal control procedures.
5. In respect of contracts or arrangements entered in the register
maintained in pursuance of section 301 of the Companies Act, 1956, to
the best of our knowledge and belief and according to the information
and explanations given to us:
a) The particulars of contracts or arrangements referred to section 301
that needed to be entered in the register required to be maintained
under that section have been so entered.
b) The transactions have been made at prices which are prima facie
reasonable having regard to the prevailing market prices at the
relevant time except in respect of certain purchases for which
comparable quotations are not available and in respect of which we are
unable to comment.
6. The Company has not accepted any deposits from the public.
7. In our opinion, the Company has an internal audit system
commensurate with the size and nature of its business.
8. As explained to us the Company is not required to maintain books of
accounts under section 209 (1) (d) of the Companies Act, 1956.
9. (a) According to the information given by the company that there are
no statutory dues except Income Taxamounting to Rs. 124.62 Lacs. The
Provident Fund, Sales Tax, Wealth Tax, Custom Duty, Excise Duty,
Cess and Other statutory dues have been regularly deposited with the
appropriate authorities during the year.
Nature of Amount of Period to which Forum where the
dues Demand the amount dispute is pending
relates
Income Tax 12,70,852/- A.Y: 2006-2007 Income Tax Appellate Tribunal
56,49,780/- A.Y: 2007-2008 Income Tax Appellate Tribunal
44,54,896/ A.Y: 2008-2009 Income Tax Appellate Tribunal
10,87,150/- A.Y: 2010-2011 CIT Appeals
(b) According to the information given to us there are no dues of
Income Tax, Custom Tax, Wealth Tax and Cess which have not been
deposited on account of any dispute.
10. There are no accumulated losses of the company at the end of the
financial year. There are no Cash losses during the financial and the
immediately preceding financial year.
11. According to the information and explanations given to us, and as
per the books and records examined by us, the company has not defaulted
in repayment of dues to any financial institution or bank.
12. According to the information and explanations given to us, the
company has not granted any loans and advances on the basis of security
by way of pledge of shares, debentures and other securities.
13. The company does not fall within the Category of Chit Fund / Nidhi
Mutual Benefit Fund / Society and hence related reporting requirements
are not applicable.
14. According to the information and explanations given to us, Company
is not dealing or trading in Share, Securities, Debentures and other
investments and hence the related reporting requirements are not
applicable.
15. The company has not given any guarantees against loans taken by
others from banks or financial institutions except the guarantee given
to its subsidiaries i.e.; Ankit Ispat (P) Ltd., AML steel & Power
Limited and to Ashok Steel Industries Private Limited.
16. In our opinion and according to the information and explanations
given to us on over all basis, the term loans have been applied for the
purpose for which purpose they are obtained.
17. According to the information and explanation given to us and
overall examination of the Balance Sheet of the Company, we report that
no funds raised on short term basis have been used for long term
investment. No long term funds have been used to finance short term
assets except permanent working capital.
18. The company has not made any preferential allotment of shares to
parties or companies covered in the Registered maintained under section
301 of the Companies Act, 1956.
19. The company has not issued any debentures and therefore creation of
securities on its issue does not arise.
20. The company has not raised any money by public issue during the
year.
21. During the course of our examinations of the books and records of
the Company carried out in accordance with the generally accepted
auditing practices in India, we have neither come across any instance
of fraud on or by the company, noticed and reported during the year,
nor have we been informed of such case by the management.
For K P Jain & Co.,
Chartered Accountants
Sd/-
CA.Kishore Kumar P Jain
Sole Proprietor Membership No.027236
FRN: 001233S
Place: Chennai
Date: May 30, 2014
Mar 31, 2010
1. We have audited the attached Balance Sheet of M/s. AML STEEL LTD
("the Company") as at 31st March 2010 and also the Profit and Loss
Account and the Cash Flow Statement of the Company for the year ended
on that date annexed thereto. These Financial Statements are the
responsibility of the companys management. Our responsibility is to
express an opinion on these financial statements based on our audit.
2. We have conducted our audit in accordance with the auditing
standards generally accepted in India. Those standards require that we
plan and perform the audit to obtain reasonable assurance about whether
the financial statements are free of material misstatement. An audit
includes examining, on a test basis, evidence supporting the amounts
and disclosures in the financial statements. An audit also includes
assessing the accounting principles used and significant estimates made
by management, as well as evaluating the overall financial statement
presentation; we believe that our audit provides a reasonable basis for
our opinion.
3. As required by the Companies (Auditors Report) Order, 2003 (CARO)
issued by the central Government of India in terms of subsection (4A)
of Section 227 of the Companies Act, 1956, and on the basis of such
checks of the books and records, as we understand appropriate and
according to the information and explanations given to us during the
course of audit, we enclose in the Annexure, a statement on the matters
specified in paragraphs 4 and 5 of the said order.
4. Further to our comments in the Annexure referred to in paragraph 3
above, we report that:
(i) We have obtained all the information and explanations which, to the
best of our knowledge and belief were necessary for the purpose of our
audit.
(ii) In our opinion, proper books of account as required by law have
been kept by the company so far as appears from our examination of
those books.
(ii) The Balance Sheet, Profit and Loss Account and Cash Flow Statement
dealt with by this report are in agreement with the books of Account.
(iv) In our opinion, the Balance Sheet and Profit and Loss Account and
Cash Flow Statement dealt with by this report comply with the
accounting standards referred to sub-section (3C) of Section 211 of the
Companies Act, 1956.
(v) On the basis of written representations received from the
directors, as on March 31,2010 and taken on record by the Board of
Directors, we report that none of the directors is disqualified as on
March 31, 2010 from being appointed as a Director in terms of clause
(g) of sub-section (1) of Section 274 of the Companies Act, 1956.
(vi) In our opinion and to the best of our information and according to
the explanations given to us, the said accounts read with the
accounting policies and notes thereon give the information required by
the Companies Act, 1956, in the manner so required and give a true and
fair view in conformity with the accounting principles generally
accepted in India.
a) In the case of the Balance Sheet, of the state of affairs of the
company as at 31st March 2010;
b) In the case of the Profit and Loss Account, of the Profit of the
company for the year ended on that date: and
c) In the case of Cash Flow Statement, of the Cash Flows for the year
ended on that date.
ANNEXURE TO THE AUDITORS REPORT [Referred to in paragraph (3) of our
report of event date]
In the terms of the information and explanations given to us and the
books and records examined by us in the normal course of audit and to
the best of our knowledge and belief, we state that:
1. (a) The Company has maintained proper records showing full
particulars including quantitative details and situation of fixed
assets.
(b) The Company has phased program of physical verification of its
fixed assets which, in our opinion, is reasonable having regard to the
size of the Company and the nature of its assets. Management has
physically verified certain fixed assets during the year. Discrepancies
noticed on such verification as compared to book records, which were
not material have been properly adjusted in the books of account.
(c) During the period, the Company has not disposed off any major part
of the plant or machinery affecting the going concern status of the
Company.
2. (a) The inventory, except material lying with third parties and in
transit has been physically verified by the management during the year.
In our opinion, the frequency of such verification is reasonable.
(b) The procedure for the physical verification of inventory followed
by the management is in our opinion, reasonable and adequate in
relation to the size of the company and nature of its business.
(c) In our opinion, the Company is maintaining proper records of
inventory. The discrepancies noticed on physical verification of
inventory as compared to book records were not material and have been
properly dealt with in the books of account.
3. (a) The Company has taken loans from six persons covered in the
Register maintained under section 301 of the Companies Act, 1956. The
maximum amount involved during the year was & the year end balance of
the Loan taken from such party was Rs.696.67 lakhs.
(b) Interest free loans have been taken from companies/firms or other
parties listed in the Register maintained under section 301 of the
Companies Act 1956.
(c) In our opinion and according to explanation and information given
to us the Company from whom the interest free loan is taken is
repayable on demand.
(d) There is no overdue amount-of loan taken from companies or other
parties listed under Register maintained under section 301 of the
Companies Act 1956, since these are repayable on demand.
4. In our opinion and according to the information and explanations
given to us, during the course of audit there are adequate internal
control procedures commensurate with the size of the company and the
nature of its business with regard to purchase of inventory, fixed
assets and with regard to the sale of goods. Further, on the basis of
our examination of the books and records of the company, carried out in
accordance with the generally accepted auditing practices in India, we
have neither come across nor have informed of any instance of major
weakness in the aforesaid internal control procedures.
5. In respect of contracts or arrangements entered in the register
maintained in pursuance of section 301 of the Companies Act, 1956, to
the best of our knowledge and belief and according to the information
and explanations given to us:
a) The particulars of contracts or arrangements referred to section 301
that needed to be entered in the register required to be maintained
under that section have been so entered.
b) The transactions have been made at prices which axe prima facie
reasonable having regard to the prevailing market prices at the
relevant time except in respect of certain purchases for which
comparable quotations are not available and in respect of which we are
unable to comment.
6. The Company has not accepted any deposits from the public.
7. In our opinion, the Company has an internal audit system
commensurate with the size and nature of its business.
8. As explained to us the Company is not required to maintain books of
accounts under section 209 (1) (d) of the Companies Act, 1956.
9. (a) According to the records of the company, no statutory dues
except Income Tax and Fringe Benefit
Tax both together amounting to Rs.22,83,953/- respectively. The
Provident Fund, Sales Tax, Wealth Tax, Custom Duty, Excise Duty, Cess
and Other statutory dues have been regularly deposited with the
appropriate authorities during the year.
(b) According to the information and explanations given to us and as
per the books and records examined by us there are no dues of Income
Tax, Custom Tax, Wealth Tax and Cess which have not been deposited on
account of any dispute.
10. There are no accumulated losses of the company at the end of the
financial year. There are no Cash losses during the financial and the
immediately preceding financial year.
11. According to the information and explanations given to us, and as
per the books and records examined by us, the company has not defaulted
in repayment of dues to any financial institution or bank.
12. According to the information and explanations given to us, the
company has not granted any loans and advances on the basis of security
by way of pledge of shares, debentures and other securities.
13. The company does not fall within the Category of Chit Fund / Nidhi
Mutual Benefit Fund / Society and hence related reporting requirements
are not applicable.
14. According to the information and explanations given to us, Company
is not dealing or trading in Share, Securities, Debentures and other
investments and hence the related reporting requirements are not
applicable.
15. The company has not given any guarantees against loans taken by
others from banks or financial institutions except the guarantee given
to its subsidiary Ankit Ispat (P) Ltd., for an amount of Rs.6.5 crores,
AML steel & Power Limited à Rs. 148 Crores and to Ashok Steel
Industries Private Limited SL Rs. 16.9 crores in respect of credit
facility availed by the said subsidiary from Central Bank of India.
16. In our opinion and according to the information and explanations
given to us on over all basis, the term loans have been applied for the
purpose for which purpose they are obtained.
17. According to the information and explanation given to us and
overall examination of the Balance Sheet of the Company, we report that
no funds raised on short term basis have been used for long term
investment. No long term funds have been used to finance short term
assets except permanent working capital.
18. The company has not made any preferential allotment of shares to
parties or companies covered in the Registered maintained under section
301 of the Companies Act, 1956.
19. The company has not issued any debentures and therefore creation
of securities on its issue does not arise.
20. The company has not raised any money by public issue during the
year.
21. During the course of our examinations of the books and records of
the Company carried out in accordance with the generally accepted
auditing practices in India, we have neither come across any instance
of fraud on or by the company, noticed and reported during the year,
nor have we been informed of such case by the management.
For K.P. JAIN & CO,
Chartered Accountants
CA. KISHORE P. JAIN
Proprietor
Place : Chennai Membership No. 027236
Date : 25.06.2010 Registration No. 001233S
Mar 31, 2009
1. We have audited the attached Balance Sheet of M / s. AML STEEL LTD,
as at 31st March 2009 and also the Profit and L(.JS5 Account for the
year ended on that date annexed thereto. These Financial Statements are
the responsibility of the companys management, Our responsibility is
to express an opinion on these financial statements based on our audit
2. We have conducted our audit in accordance with the auditing
standards generally accepted in India. These standards require that we
plan and perform the audit to obtain reasonable assurance about whether
the financial Statements are free of material misstatement. An audit
includes examining, on a test basis, evidence supporting the amounts
and disclosures in the financial statements. An audit also includes
assessing the accounting prin- ciples used and significant estimates
made by management, as well as evaluating the overall financial
statement presentation; we believe that our audit provides a reasonable
basis for our opinion.
3. As required by the Companies (Auditors Report) Order, 2003 issued
by the central Government of India in terms of subsection (4A) of
Section 227 of the Companies Act, 1956, and on the basis of such checks
of the books and records, as we understand appropriate and according to
the information and explanations given to us during the course of
audit, we enclose in the Annexure, a statement on the matters specified
in paragraphs 4 and 5 of the said order.
4. Further to our comments in the Annexure referred to above, we
report that:
(i) We have obtained all the information and explanations which, to the
best of our knowledge and belief were necessary for the purpose of our
audit.
(ii) In our opinion, proper books of account as required by law have
been kept by the company so far as appears from our examination of
those books.
(ii) The Balance Sheet, Profit and Loss Account and Cash Flow Statement
dealt with by this report are in agreement with the books of Account.
(iv) In our opinion, the Balance Sheet and Profit and Loss Account and
Cash Flow Statement dealt with by this report comply with the
accounting standards referred to sub-section (3C) of Section 211 of the
Companies Act, 1956.
(v) On the basis of written representations received from the
directors, as on March 31, 2009 and taken on record by the Board of
Directors, we report that none of the directors is disqualified as on
March 31, 2009 from being appointed as a Director in terms of clause
(g) of sub-section (1) of Section 274 of the Companies Act, I 1956.
(vi) In our opinion and to the best of our information and according to
the explanations given to us, the said accounts read with the
accounting policies and notes thereon give the information required by
the Compa- nies Act, 1956, in the manner so required and give a true
and fair view in conformity with the accounting principles generally
accepted in India.
a) In the case of the balance Sheet, of the state of affairs of the
company as at 31st March 2009;
b) In the case of the Profit and Loss Account, of the Profit of the
company for the year ended on that date: and
c) In the case of Cash Flow Statement, of the Cash Flows for the year
ended on that date,
ANNEXURE TO THE AUDITORS REPORT [Referred to in paragraph (3) of our
report of event date]
1. (a) The Company has maintained proper records showing full
particulars including quantitative details and situation of fixed
assets, I
(b) The Company has phased program of physical verification of its
fixed assets which, in our opinion, is reasonable having regard to the
size of the Company and the nature of its assets. Management has
physically verified certain fixed assets during the year. Discrepancies
noticed on such verification as compared to book records, which were
not material have been properly adjusted in the books of account.
(c) No fixed assets disposed off during the year, therefore do not
affect the going concern assumption.
2. (a) The inventory, except material lying with third parties and in
transit has been physically verified by the management during the year.
In our opinion, the frequency of such verification is reasonable.
(b) The procedure for the physical verification of inventory followed
by the management is in our opinion, reasonable and adequate in
relation to the size of the company and nature of its business.
(c) In our opinion> the Company is maintaining proper records of
inventory. The discrepancies noticed on physical verification of
inventory as compared to book records were not material and have been
properly dealt with in the books of account,
3. (a) The Company has taken loans from four Companies covered in the
Register maintained under section 301 of the Companies Act, 1956, The
maximum amount involved during the year was Rs.243.3I lakhs & the year
end balance of the Loan taken from such party was Rs.243.31 lakhs.
(b) Interest free loans have been taken from companies/firms or other
parties listed in the Register maintained under section 301 of the
Companies Act 1956.
(c) In our opinion and according to explanation and information given
to us the Company from whom the interest free loan is taken is
repayable on demand.
(d) There is no overdue amount of loan taken from companies or other
parties listed under Register maintained under section 301 of the
Companies Act 1956, since these are repayable on demand,
4. In our opinion and according to the information and explanations
given to us, during the course of audit there are adequate internal
control procedures commensurate with the size of the company and the
nature of its business with regard to purchase of inventory, fixed
assets and with regard to the sale of goods. Further, on the basis of
our examination of the books and records of the company, carried out in
accordance with the generally accepted auditing practices in India, we
have neither come across nor have informed of any instance of major
weakness in the aforesaid internal control procedures,
5. (a) Based on the audit procedures applied by us and according to
the information and explanations provided by the management we are of
the opinion that the transactions that need to be entered into the
Register maintained under section 301 have been so entered.
(b) In our opinion and according to the information and explanations
given to us transaction made in pursuance of contracts or arrangements
entered in the Register maintained under Section 301 and exceeding the
value of Rs.5.00 lakhs in respect of any party during the year have
been made at price which are reasonable having regard to the prevailing
market price at the relevant time.
6. The Company has not accepted any deposits from the public.
7. In our opinion, the Company has an internal audit system
commensurate with the size and nature of its business.
8. As explained to us the Company is not required to maintain books of
accounts under section 209 (I) (d) of the Companies Act, 1956.
9. (a) According to the records of the company, no statutory dues is
pending except the Income Tax & F.B.T. which is amount of Rs.
30,83,620/-. The Provident Fund, Sales Tax, Wealth Tax, Custom Duty,
Excise Duty, Cess and Other statutory dues have been regularly
deposited with the appropriate authorities during the year.
(b) According to the information and explanations given to us and as
per the books and records examined by us there are no dues of Income
Tax, Custom Duty, Wealth Tax and Cess which have not been deposited on
account of any dispute.
10. There are no accumulated losses of the company at the end of the
financial year. There are no Cash losses during the financial and the
immediately preceding financial year,
11. According to the information and explanations given to us, and as
per the books and records examined by us, the company has not defaulted
in repayment of dues to any financial institution or bank.
12. According to the information and explanations given to us, the
company has not granted any loans and advances on the basis of security
by way of pledge of shares, debentures and other securities.
13. The company does not fall within the Category of Chit Fund / Nidhi
/ Mutual Benefit Fund / Society and hence related reporting
requirements are not applicable.
14. According to the information and explanations given to us. Company
is not dealing or trading in Share, Securities, Debentures and other
investments and hence the related reporting requirements are nut
applicable.
15. The company has not: given any guarantees against loans taken by
others from banks or financial institutions except the guarantee given
to its subsidiary Ankit Ispat (P) Ltd., for an amount of Rs.7 Crore and
AML Steel & Power Limited - Ks. 123 Crore in respect of credit facility
availed by the said subsidiary from Consortium viz Central Bank of
India, Federal Bank Ltd., IDBI Ltd., UCO Bank and State Bank of India
16. In our opinion and according to the information and explanations
given to us on over all basis, the term loans have been applied for the
purpose for which purpose they are obtained.
17. According to the information and explanation given to us and
overall examination of the Balance Sheet of the Company, we report that
no funds raised on short term basis have been used for long term
investment. No long term funds have been used to finance short term
assets except permanent working capital,
18 The company has not made any preferential allotment of shares to
parties or companies covered in the Registered maintained under section
301 of the Companies Act, 1956,
19. The company has not issued any debentures and therefore creation
of securities on its issue does not arise.
20. The companv has not raised anv money by public issue during the
year.
21 During the course of our examinations of the books and records of
the Company carried out in accordance with the generally accepted
auditing practices in India, we have neither come across any instance
of fraud on or by the company, noticed and reported during the year,
nor have we been informed of such case by the management.
forK.P.JAlN&CO.,
Chartered Accountants
CA KISHORE P. JAIN
Place : Chennai Proprietor
Date : 21,07.2009 Membership No. 027236
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