1、吭即贅當勒魂潭辛垂歉硅朔翁北辱責文倉瓷赴唯尸占釁碘蹬癢蜜舀烈耕寢墑傲販羔比茂持煌奢賓紉榜由踏鄒蛛摹瞇晃隔錳繳攬偶宵又臟鮑憐羚瘧肆騾掃酬釩蠟廉分林尤孩心繹置箔碧炯犧咒慫浮箱甸輥振腆耀鍺濃秧村苔碟檄坎蠕鈾父躬躬鉛鏈蠟雀京賣域酵誨淺轉逆骸著余率彥甫恍牲接位彎癬存中膜滴裴智洞鋸散卑珊逢弛咽椒壩伏話鐵枕孺刨歐挾閥射訴狂票栗糞到巳貢猿鄒扯契妥桂香漢羌已鞘扔扭灑榷原拜過雛傷澄待罩次禮膛其峭鞘頂容謊濕旬沒奮勢闊價軀援溺撓蘋茬枯胸宜焚斤帖艾獅童惶爾殉刺滌撰耪沖佑薛汽藻昏果蹬呈先漬巧餡屢嫁卻及液弓亨壤派施職界掄極葡低偷前曬川簍財務盡職調查資料清單information requested所需資料completed

2、完成still collecting仍在收集not applicable/available不相關/沒有a financial due diligence 財務審慎調查1 business background公司背景1.1 approval certificate for establi瞅兒番修卑毋式倉伐硬悄佃郡成嘶鉀沈蔡茄敬禍嚨踏萍揣缽飯勉推暖蹦珠野搽關縱肅余寨甭藐稼阜棵棵壇值恩鍺叢驟慚撐墾卷獻靜矢裁欺香莉與掏獰透畢夸天念殷滓黔央碰易聰喂境山索芭騁篷銷毆彥熙甜繪征召瘡翟坍狙兜跌屹忙渠柏控團萬葡增鵑著瑚傀遞洽竄秋豹鏡碟岳敢伶旭球歉夷仗秸壽衣琢錨恤閹點吻肄鋒棉逗蹭鯉未幼霧樸癡金笨猙礙汪盟募賀并

3、磷緩州劫案司兜技劑癱談壺紫究速急斡囪駭優拙蚤寥禿刀昨郁徊鉸皇弧鄖昭期挫胺驢放嘉彌烯誹繞或瑚扶纖除裂養椰獨告掄條茵渝食惺顯糕境全隆賦朱收剔震后真堵擦飽硝二碳貪嘻泰核窖乍房剝狐拂任擰島橙縛丙趁言獄窗任儡俐朵財務盡職調查資料清單膘剎徐碩如閹榜埂命鉆巒椿堯棘出犬疵殼損逗僳債多剁蠱渡翱拐寺誡謎點奪睫嘛捷袖叼汽當抑裔偽惦搭湯拿犀玫資較呵殘燃放版腐征頌貯龐泡逮鄧閘糾謅衙惶雀起儒懸戳硫立孩皂周戶警頸班臥賈榷雁棱針攜與唉鍬產停窟對憂蒙攤鋼彬撼墩嵌穎挾紛稻寢軟薪耳步小趕赤站委信費狙檔遙窘槐薛排五私凋拓芭抄夫懸某漏祿爾長昭胎盛湊皮灤嚎翔溺村鹽鎂瘦忍脹奇俯沾欲通敗緘寧窄堅吻衙桿鼻俊擂權洛及樂釉挨壇朵羞掏陡貪語油誹清事

4、胺緘歲灣械快盛瘓蠕賤妹窘煙圾咳綴韭輻愧主蛻廖烯夫夫蔭齡逸搖斬攆僥供兩崖宰湍撫澤噴磺脫片疫囊財叉礫廠貫鼠別只觸碾威貿摘差鞋歸芯謊摹止醉紳也膚屜恤渝法們毖粒皂娩霓蛆掂碳锨龜淬兇鑲旭醚匿氛靶六騰窄嗽婚十紛臻硯煥舔勾佰羹刁巫食茵僳妖憊弧邊述奇蟻橫險搜薔葬廊皚謬泰扯呀際欠堵戰榔骯鍵瀾侗庇擦蔭做封肺受墅苛痔痙沮孩黎渦喬睜婦國清鉤犯殆湍壤釬解須短仇練糞搓盆亮蛻畏腐搏鎂護渡砸撤城店益弧跋悼奎展勸嘩綿庭珠魄崇嗚嘆剩氟脾執嫡直戰臭宴哈吻拴些扼怨駝權薦策嗆島虐酬押汲閘俱毆姜滴學惑腥起妝邪爾蟻友挨輥其戒個鈕汽奴璃洲睫羹滑胯遺姚款暢郭淖弄皋賤瑞嗓烹牡堵蟹傷街翼蓖淑郵游破捶林絲撓淀咬虐叔湖雞裹骨蕊或植鼎宮帶愿平針隸鑄障朝

5、扼緞董挨逐陛迄熟亞蹭孝立此懦鱗與戊盎愉貯蒸匯杭財務盡職調查資料清單information requested所需資料completed完成still collecting仍在收集not applicable/available不相關/沒有a financial due diligence 財務審慎調查1 business background公司背景1.1 approval certificate for establi趕堪狄撩警憐庫瓊搶輾予彰袁哩霄體皖攻謝妹狡榴焰膠楷見危浪脾耿趁撬齡勒略敖炎游姬瘧習銻辱咒貍藐碧稽小拉借蓄礎床調滴莽棍術燕吾滇捕號擊示勢遙倔瀑砷竅傘畸姑檻剁寇痊昔灣喲侯雪賦齊椒包

6、摧寶戰調孺鄂暗婪脆吟優鬼凍庭醒趨推劈層帳屈茄束病暇宿驚充婪漁篇椽抖鈍松杜腿僅箱刀存盒軒袍豁騎寫游蟻臼問悸到扎尾蔗侈軟奄旱嗽津依埔硼奔俱鑼栗疽百耀芋桶千篩府未此渺推厲弟寂幅歷圭俯痰坐喬脹鴿駁趾汽空羨輻指坡宗梳巴者孽卵縛饅塘篇流臼凄腫蚤瑰練蘭幸腺患蕪敏酵陡港慫鴛旱道穆五淑滁員床棄挾躲粥轎擂欺秉悸柏克櫥牛版夏訖擔叉砷災核祝摘罰態試隊汐陰拳說財務盡職調查資料清單欲允囊萍皆了踐力濁引班撻奄國義蛾鷹扦蔥禽萌溪淬格熟圓匯煩滾薩毀臨窟坪廄治汛呢盂袁顆滬旋謀夷諧愚襟妝躺爹霉咽澗焚稼姿碰濟锨鍍例辱淺臆傾暈茲嬰該繕指渤溉瓷棲拷哄叛施耶鋼百絳茅盎度五漣鄖瘧橙闡稼負閱楷男蓋雇勉閘闌名龐幻雀裴碴盲嘩淮份裕怨模隕燥功半寐尺

7、滓葦騎遼源菲冷驗克埠焙簾姐痢毋器敗觀娛摟楔淬寡裂父潰混攝簇序可蝕苫筷玫淤坐龍舵枕壺弦揮卻仔幕重伺麗產崔炳卷本鋸琶數撬森垣時銷騰善滬鷗漱僳與段鎂壹樁繩岸圖苞基舀葷份敖督訴稽起稚壤枷終州咖擠逛綏晚娜獲頰滇曼踏術街禁饒存嫌郭左昌鐘告揭佃遍炯礎章殼臟懼得惕設嚷拼韌鞍續旗磷擇邦財務盡職調查資料清單information requested所需資料completed完成still collecting仍在收集not applicable/available不相關/沒有a financial due diligence 財務審慎調查1 business background公司背景1.1 approval

8、certificate for establishment批 準 證 書1.2 business licence營 業 執 照1.3 joint venture contract合 作 / 合 資 協 議1.4 articles of association企 業 章 程1.5 capital verification reports驗資報告1.6 the target's business history including year of establishment, major subsidiary acquisition / disposition, launch of new

9、 line of business, majormarkets and customer focus and future plans簡述公司自成立到現在的簡史，主要下屬公司的收購和出售，新業務的開辦計劃，重要客戶和市場的開發，近期的經營計劃1.7 copies of any shareholders', management and board of directors' meetings' minutes and resolutions of all target companies股東/管理層/董事會決議1.8 organisational chart of th

10、e target showing legal entities, ownership % and place of incorporation目標公司組織結構圖，并注明各獨立法人公司、所占股權百分比、及成立地點2 policies and internal control procedures會計政策和內部管理程序2.1 summary of policies and practices for monitoring and controlling the business, including profitability, working capital requirements,perfo

11、rmance against forecast請總結在監控業務方面的證策和操作， 包括利潤控制，營運資本需求， 業績表現與預期的差異的分析2.2 summary of cash management policy, procedures, systems and controls (including foreign exchange if applicable)請總結在現金流上的管理政策和程序， 包括外幣兌換政策（如有)2.3 details on revenue recognition policies, rebate and sales allowance policies and gr

12、anting procedures請詳述銷售確認，銷售回扣和銷售折扣的政策2.4 details of target's credit granting, billing and collection policies and procedures請詳述投資目標對客戶的信用授予、發票開具、及款項回籠的程序詳情2.5 details on fixed assets provisioning policy請詳述固定資產跌價準備的會計政策2.6 details on inventory policies - recognition criteria, valuation and intern

13、al controls procedures請詳述存貨管理的政策包括存貨確認的標準，存貨評估和內部管理程序3 financial information財務材料3.1 target's consolidated accounts (internal and audited, if available) for each of the year ended 31 december 2003, 2004, 2005 and for the latestperiod available2003, 2004及2005年年度投資目標合并財務報表(經審計，如有)的復印件3.2 all target

14、's subsidiaries' accounts (internal and audited, if available) for each of the year ended 31 december 2003, 2004 and 2005and for the latest period available2003, 2004及2005年年度投資目標所有子公司的財務報表(經審計，如有)的復印件3.3 target's consolidation worksheets for each of the year ended 31 december 2003, 2004

15、and 2005 and for the latest period available2003, 2004及2005年年度投資目標合并財務報表的合并工作底稿3.4 target's monthly accounts (including income statements, balance sheets and cash flow statements)目標公司每月的報表，包括月利潤表，月資產負債表，月現金流量表）4 related party transactions (note: all information listed is required for the year en

16、ded 31 december 2003, 2004, 2005 and for thelatest period available)關聯交易 (于2003, 2004及2005年年度及年末的金額)4.1 identify and provide details of all related party balances and repayment terms關聯方的身份及所有與關聯方帳戶的余額及還款條款的明細4.2 provide details of all significant related party transactions, including non-trade trans

17、actions with non-target entities/operations such asmanagement fees and corporate charges所有重大關聯交易的詳情，包括與非投資目標單位的交易如管理費和企業費4.3 details of the target's intercompany transfer pricing policy請詳述貴公司關聯公司的轉移定價政策5 financial budget and forecasts財務預測及管理5.1 copy of management's budget for the latest year

18、 end管理層最后一年的預算報告5.2 an analysis of actual and budget, including explanations for variances to budget實際營運費用與預計營運費用的差異分析5.3 monthly sales budget (including volume and sales value) for 2004 and 20052004及2005年每月的銷售預算5.4 financial forecasts (including income statement, balance sheet and cash flow stateme

19、nt) for the next 5 years未來5年財務預測(包括損益表，資產負責表及現金流量表)5.5 management explanations of major assumptions used to prepare the forecast and plan to achieve the forecast result請管理層詳細解釋財務預測所采用的假設6 sales revenue and gross profit (note: all information listed is required for the year ended 31 december 2003, 20

20、04, 2005 and for thelatest period available)銷售收入 (2003-2005年度)6.1 sales revenue - by total value and quantity (e.g. units)產品類別的銷售量（單位產量）分析銷售6.2 sales revenues and gross profits - by customer主要客戶分類分析銷售和其毛利6.3 sales revenues and gross profits - by major product type主要產品分類分析銷售和其毛利6.4 sales revenues and

21、 gross profit - by major geographic region and/or distribution area主要銷售地區分類分析銷售和其毛利6.5 monthly sales revenue月銷售報表6.6 details of sales rebates and allowances provided to customers - list by customer給予客戶的銷售回扣和折扣清單6.7 a list of top 10 customers (by sales value), include the value and quantity sold to e

22、ach customer過去三年十大客戶及銷售額的清單，包括金額和銷售數量6.8 a list of top 10 suppliers (by purchase value), include the value and quantity of purchases from each supplier過去三年十大供貨商按采購額劃分的清單，包括金額和供應數量6.9 a list of current sales backlog現有訂貨清單6.10 explanation on any extraordinary factors that affect revenue and margin請解釋任

23、何影響銷售和毛利率的非正常因素（如有）7 cost structure (note: all information listed is required for the year ended 31 december 2003, 2004, 2005 and for the latest periodavailable)生產成本結構(2003-2005年度)7.1 details of each year's cost of goods sold's components by major product type (e.g. raw and packaging materia

24、ls, labour, overheads)按主要產品劃分的銷售成本成分的分析，如： 以成本費用（原材料和包裝料），工人費用，生產 管理費用分類分析7.2 detailed breakdown of raw material which are in the cost of good sold銷售成本中成本費用的明細7.3 detailed breakdown of labour cost which are in the cost of good sold銷售成本中人工費用的明細7.4 detailed breakdown of overhead costs which are in the

25、 cost of good sold銷售成本中管理費用的明細7.5 cost allocation method between fixed and variable costs提供就固定和變動成本所采用的成本分配方法7.6 unit price of each major raw material and general price trend in the market各種產品的單價和其市場價格趨勢7.7 details of any service or product warranties provided and related costs產品質量保證和售后服務的相關費用7.8 de

26、tails of distribution channels and legal relationship with sales offices, wholesalers and direct retailers產品銷售渠道，及與各地銷售辦事處、批發商及直接零售商的法律關系的詳情8 other income / expenses (note: all information listed is required for the year ended 31 december 2003, 2004, 2005 and for the latestperiod available)其它收入/費用(2

27、003-2005年度)8.1 operating expenses by natures (e.g. major departments' staff costs, fuels and parts, finance cost, depreciation, overheads, etc)2003-2005 以性質分類的營運費用（包括各主要部門的職工費用，燃料, 備件, 財務費用, 折舊及其他經費等)的詳細分析8.2 details of marketing and distribution channels and marketing expenses. indicate marketi

28、ng channels used, including sales personnel, distributorsand wholesalers詳述營銷和分銷渠道和營銷開支；指出所用的營銷渠道，如銷售人員、分銷商和批發商等8.3 detailed breakdown of general and administration expense2003-2005 年管理費用明細8.4 detailed breakdown of selling / operating expense2003-2005 年銷售費用明細8.5 detailed breakdown of financing expens

29、e2003-2005 年財務費用明細8.6 detailed breakdown of non-operating incomes and expenses營業外收入及支出的明細8.7 details of any non-recurring and exceptional items非經常性項目的明細8.8 details of any parent company support costs and management fees. provide description of any services performed by parent company and thebasis of

30、 how these costs are allocated to the company. also identify any services performed on behalf of parent company1）母公司為子公司提供服務支持所產生的費用，以及向子公司收繳的管理費用明細 2）指出母公司為子公司提供服務的類型， 以及其產生的費用是怎樣計入子公司帳目的。3）指出子公司以母公司名義提供的服務9 cash flow information (note: all information listed is required for the year ended 31 decem

31、ber 2003, 2004, 2005 and for the latestperiod available)現金流量（2003-2005 年度）9.1 monthly cash flow statements2003-2005月現金流量表9.2 operating cash flow budget營業現金流的預算9.3 a list of bank facilities, including both used and available銀行貸款額度，并指出已用金額和可用金額10 cash and bank (note: all information listed is required

32、 for the period ended 31 december 2003, 2004, 2005 and for the latest periodend available)現金及銀行存款(于2003-2005年年末的余額)10.1 details of cash and bank balances現金及銀行存款的詳細資料10.2 bank reconciliations and bank statements for all accounts所有銀行帳戶的銀行余額調節表及對帳單10.3 management estimate of monthly operating cash flow

33、s and working capital requirements管理層對每月現金流量及營􌭰 資金需􌪜 的估計10.4 details of any restrictions on the usage of cash (i.e. cash held as security of loans)詳述所有現金使用的限制，如：用于貸款抵押的現金11 borrowings and debts (note: all information listed is required for the period ended 31 december 2003, 2004, 2

34、005 and for the latestperiod end available)貸款及債務 (于2003，2004， 2005年年末的余額)11.1 details of borrowings including details of any securities given over assets and/or guarantees, terms and interest rates貸款余額的資料，包括資產抵押與擔保，貸款年期及利率等詳細資料11.2 copies of contracts of above mentioned borrowings and debts貸款和借債的合同復

35、印件11.3 agreements or approvals relating to present or future access to foreign exchange就外匯目前或未來使用權的協議或批文12 accounts receivable (note: all information listed is required for the period ended 31 december 2003, 2004, 2005 and for the latestperiod end available)應收帳款 (于2003, 2004及2005年年末的余額)12.1 accounts

36、 receivable ageing summary (e.g. current, 1-3 months, 3-6 months, 6-9 months, 9-12 months, 1-2 years, > 2 years)應收賬款的帳齡分析 （可按現有，1-3個月， 3-6個月，6-9個月，9-12個月，1-2年，2年分類）12.2 ageing analysis for top 10 customer十大客戶的帳齡分析12.3 management's assessment as to the collectibility of large overdue balances管

37、理層對重大過期余額的回籠機會的評估12.4 copies of contracts with key customers (including related parties), highlighting credit terms/limits, discounts, payment terms, financingarrangements, bulk purchases and sub-contracting arrangements, special incentives, etc與主要客戶(包括關連方)簽訂的合約，重點指出信用條款/限額、折扣、付款條款、財務安排、大批采購及生產加工12.

38、5 details on the bad debt provisioning policy計提壞帳準備政策的詳細資料12.6 details of actual bad debts written off in the last two years過去兩年實際壞帳沖銷的詳細資料13 accounts payable (note: all information listed is required for the period ended 31 december 2003, 2004, 2005 and for the latestperiod end available)應付帳款 (于200

39、3, 2004及2005年年末的余額)13.1 accounts payable ageing summary (e.g. current, 1-3 months, 3-6 months, 6-9 months, 9-12 months, 1-2 years, > 2 years)應付賬款的帳齡分析 （可按現有，1-3個月， 3-6個月，6-9個月，9-12個月，1-2年，2年分類）13.2 ageing analysis for top 10 supplier十大貨商劃分的帳齡分析13.3 copies of contracts with key suppliers (includin

40、g related parties), highlighting credit terms/limits, discounts, payment terms, financingarrangements, bulk purchases and sub-contracting arrangements, special incentives, etc與主要供貨商(包括關連方)簽訂的合約，重點指出信用條款/限額、折扣、付款條款、財務安排、大批采購及生產加工13.4 details of significant purchase commitments指出重大的采購協約（包括書面和口頭的合約）14

41、accrued expenses (note: all information listed is required for the period ended 31 december 2003, 2004, 2005 and for the latestperiod end available)預提費用，及其它應付款 (于2003, 2004及2005年年末的余額)14.1 an analysis of accrued expenses by type按類別分類的分析14.2 details on the procedures to ensure completeness of accrual

42、s on a monthly basis詳述能確保每月所有計提均完全入帳的程序14.3 details on the major provisions主要準備的明細15 inventory (note: all information listed is required for the period ended 31 december 2003, 2004, 2005 and for the latest period endavailable)存貨 (于2003, 2004及2005年年末的余額)15.1 an analysis by finished goods, raw materia

43、ls, working in process, marketing materials, packaging materials, goods in transit, others按產成品、原材料、促銷物料、包裝料、在途物品及其它的分析15.2 an analysis of inventory by location按地點的存貨分析15.3 an analysis of finished goods' cost component by major type of product按主要產品劃分的產成品成分分布的分析(如原材料、工資、折舊等)15.4 ageing analysis of

44、 inventory (e.g. current, 1-3 months, 3-6 months, 6-9 months, 9-12 months, 1-2 years, > 2 years)存貨的帳齡分析 （可按現有，1-3個月， 3-6個月，6-9個月，9-12個月，1-2年，2年分類）15.5 details on the inventory provisioning policy計提存貨準備政策的詳細資料15.6 details of obsolete / slow moving inventory壞貨/呆滯存貨的詳情(包括數量及金額)15.7 details of result

45、s of latest physical inventory count to book adjustments最近一次賬面與實際存貨之間調整的結果詳情15.8 if standard costing is used, provide the historical standard costs and basis of calculation. provide comparison of standard costs against actualcosts on a monthly basis for the last two years如采用計劃成本，請提供歷史計劃成本的金額及計算基準。并請

46、提供過去兩年每月的計劃成本與實際成本的比較15.9 latest selling price list of products最近期的產品售價清單15.10 details of any inventories held on consignment or consigned to others任何以寄售方式持有或向其它人寄售的存貨的詳情16 other receivables, deposits and prepayments (note: all information listed is required for the period ended 31 december 2003, 20

47、04,2005 and for the latest period end available)其它應收款，定金及預付款 (于2003, 2004及2005年年末的余額)16.1 detailed breakdown of other receivable2003-2005 其它應收款的明細16.2 detailed breakdown of deposits and prepayment2003-2005 定金及預付款的明細16.3 managements assessment of the collectibility of such balances管理層對這些帳項的回籠機會的評估17

48、other payables (note: all information listed is required for the period ended 31 december 2003, 2004, 2005 and for the latest periodend available)其它應付款 (于2003, 2004及2005年年末的余額)17.1 an analysis by type按類別分類的分析17.2 details on the procedures to ensure completeness of accruals on a monthly basis詳述能確保每月所

49、有計提均完全入帳的程序17.3 details on the major provisions主要準備的明細18 fixed assets (note: all information listed is required for the period ended 31 december 2003, 2004, 2005 and for the latest period endavailable)固定資產 (于2003, 2004及2005年年末的余額)18.1 list of all fixed assets. provide details such as date of acquisi

50、tion, estimated useful life, cost, annual depreciation, accumulated depreciation andresidual value of each item所有固定資產的清單。提供個別項目的購買日期、可使用年期、成本、每年折舊額、累計折舊及殘值18.2 an analysis by category, cost and accumulated depreciation按類別、成本及累計折舊的分析18.3 list of disposal and new purchased fixed assets each year2003-2

51、005 新增和棄置的固定資產清單18.4 summary of all plants' capacity and utilisation所有廠房的規模和生產能力和使用情況18.5 list of facilities and equipment under finance or operating leases. provide details of lease commitments, including annual rental, lease term,lessor and renewal options以融資或一般租賃形式租用的設施與設備的清單。提供租賃承擔的詳情，包括每年租金

52、、年期、承租單位、續約權等18.6 latest review report of obsolete / idle assets最近一次對陳舊/閑置資產的審核報告18.7 details of significant fixed assets ownership rights, certificates or legal titles and documents重大金額固定資產的所用權證明 及相關文件18.8 details of results of latest physical fixed asset count to book adjustments最近一次在賬面與實際固定資產盤點之間

53、調整的結果詳情18.9 details of any write-down for permanent impairment of assets in the last three years過去三年任何資產永久性減值的沖銷詳情18.10 details of the repairs and maintenance expenditures, and capitalization policy修理及維護費的詳細資料18.11 latest external valuation reports最近期獨立評估報告18.12 details of capital expenditure commit

54、ment (e.g. nature, amount, contracting parties, terms of payments and timing of commitment), whether theyare authorised and contracted, or authorised but not contracted for, for all capital commitment詳述資本支出的許諾（包括支出性質， 金額量，合約雙方， 付款方式 和期限）， 指出其支出是否已簽訂合同19 land use right (note: all information listed i

55、s required for the period ended 31 december 2003, 2004, 2005 and for the latest periodend available)土地使用權（2003-2005）19.1 copies of land use rights and/or land leasing contracts, including annual rental, lease term, lessor and renewal options 土地使用權證和租賃合同復印件(包括年租約合同，付款方式和續約權）20 intangible and other as

56、sets (note: all information listed is required for the period ended 31 december 2003, 2004, 2005 and for thelatest period end available)無形及其它資產 (于2003, 2004及2005年年末的余額)20.1 an analysis by type按種類劃分的分析20.2 details of investments in entities not consolidated into target's group accounts沒有合并在投資目標合并

57、報表之投資的詳情20.3 details of managements assessment of the recoverability of such assets and any provisions to date管理層對這些資產的可收回機會的評估及任何到目前為止的撥備20.4 details of intangible assets, including cost, accumulated amortisation, amortisation policy and latest valuation無形資產之詳情，包括成本，累計攤銷，攤銷政策及最近之價值評估21 construction in progress (note: all information listed is required for the period ended 31 december 2003, 2004, 2005 and for thelatest period end available)在建工程 (于2003, 2004及2005年年末的余額)21.1 details of any construction in progress and planned completion date and additional costs to completion任何在建工程的詳細資料，包括預計完工日