I I I I I I I NORTHERN MOUNTAIN INTEGRATED CHILD NUTRITION IMPROVEMENT PROJECT The Grant Number TF0A2244 AUDITED FINANCIAL STATEMENTS For the year ended 31 December 2018 I 2019 -06- 2 7 I I I I I I 1 I I I I I The Northern Mountain Integrated Child Nutrition Improvement Project The Grant Number TF0A2244 I I I I CONTENTS Page PART I INDEPENDENT AUDITORS' REPORT ON THE FINANCIAL STATEMENTS Report of Project Management Save the Children 03 International Independent Auditors' Report on the Financial statements 04 - 05 Audited Financial statements Statement of Receipt, Disbursement and Fund balance 06 Statement of Withdrawals 07 Notes to the Financial statements 08 - 12 Reconciliation of Funds 13 PART II INDEPENDENT AUDITORS' REPORT ON 14-15 THE INTERNAL CONTROL SYSTEM PART III INDEPENDENT AUDITORS' REPORT ON 16-17 THE COMPLIANCE I PART IV MANAGEMENT LETTER 18-22 I I I I I I * 2 I I The Northern Mountain Integrated Child Nutrition Improvement Project The Grant Number TF0A2244 REPORT OF PROJECT MANAGEMENT UNIT OF SAVE THE CHILDREN INTERNATIONAL The Project Management Unit of Save the Children International - Vietnam Country Office ("the SCiV PMU") presents this report and the financial statements of the Northern Mountain Integrated Child Nutrition Improvement Project ("the Project") for the year ended 31 December 2018. The Project I The Project was financed by the International Development Association ("IDA"), as the administrator of grant fund provided by Japan Social Development Fund, under the Grant Number TF0A2244 ("the Agreement") dated 10 November 2016 with total amount of USD 2,820,000. The PMU of Save the Children International -Vietnam Country Office Members of the PMU of Save the Children International - Vietnam Country Office in the year and to the I reporting date are: Ms. Dragana Strinic Country Director Mr. Vuong Dinh Giap Director of Program Implementation Ms. Sharon Hauser Director of Program Quality and Advocacy Ms. Le Thi Thanh Huong Finance and Support Service Director Mr. Tran Xuan Canh Project Manager Auditors The auditors of AASC Limited have taken the audit of financial statements of the Project. Responsibilities of the SCiV PMU The SCiV PMU is responsible for preparing the Project financial statements, including Statement of Receipt, Disbursement and Fund balance and Statement of Withdrawals, which comply with the accounting policies described in the attached Notes to the Financial Statements. The SCiV PMU assures that the accounting policies are appropriately selected and consistently applied. The SCiV PMU assures that the accounting records were fully maintained to prepare the financial statements in accordance with the applied accounting policies and to disclose, with reasonable accuracy at any time, the financial position of the Project. The SCiV PMU is also responsible for maintaining an effective internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error, and comply with relevant laws, regulations and other provisions of the funding agreement that could have a direct and material financial effect on the Project financial statements. I On behalf of the SCiV PMU I Dragana Strinic Country Director Hanoi, 28 June 2019 I I 3 I I I I No: 280619.001/BCTC.FIS2 INDEPENDENT AUDITORS' REPORT ON THE FINANCIAL STATEMENTS To: The PMU of Save the Children International - Vietnam Country Office Opinion We have audited the accompanying financial statements of the Northern Mountain Integrated Child Nutrition Improvement Project ("the Project") which comprise Statement of Receipt, Disbursement and Fund balance, Statement of Withdrawals for the year ended 31 December 2018 and Notes to the Financial statements, including a summary of significant accounting policies. In our opinion: Ii, The accompanying financial statements give a true and fair view of the financial position of the Project, funds received and disbursements paid for the period then ended in accordance with the basis of the principal accounting policies described in the Notes to the Financial statements and the provisions of the Grant Number TF0A2244 dated 10 November 2016; > In addition, with respect to Statements of Expenditure, adequate supporting documents have been fully maintained to support to the replenishment requests submitted to the International Development Association. The expenditures are eligible and in right purposes of the Grant Number TF0A2244 dated 10 November 2016. Basis of Opinion We conducted our audit in accordance with International Standards on Auditing ("ISAs"). Our responsibilities under those standards are further described in the Auditors' Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the Board of Directors in accordance with the international Ethics Standards Board for Accountants' Code of Ethics for Professional Accountants ("IESBA Code"), and we have fulfilled our other ethical responsibilities in accordance with the IESBA Code. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Responsibilities of Management for the Financial Statements The SCiV PMU is responsible for the preparation of the financial statements in accordance with the principal accounting policies described in Notes to the Financial Statements, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is responsible for assessing the Project's ability to continue as a going concern, disclosing, as applicable, matters relating to going concern and using the going concern basis of accounting unless management either intends to cease operations, or has no realistic alternative but to do so. Auditor's Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements I I 4 I I I As part of an audit in accordance with ISAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also: Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Project's internal control. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Project's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditors' report to the related disclosures financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditors' report. However, future events or conditions may cause the Project to cease to continue as a going concern. Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We communicate with the SCiV PMU regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. I AASC Limited I Do IVIanh Cuong Nguyen Pham Hung Deputy General Director Auditor in-charge CPA Registered No.: 0744-2018-002-1 CPA Registered No.: 2893-2015-002-1 Hanoi, 28 June 2019 I I I I I 5 I I The Northern Mountain Integrated Child Nutrition Improvement Project Financial statements The Grant Number TF0A2244 Year ended 31 December 2018 STATEMENT OF RECEIPT, DISBURSEMENT AND FUND BALANCE For the year ended 31 December 2018 Accumulated Year ended Accumulated Note to 31/12/2017 31/12/2018 to 31/12/2018 USD USD USD Receipts I Received from Japan Social 72,085.94 459,511.63 531,597.57 Development Fund Others 6.48 129.97 136.45 I 72,092.42 459,641.60 531,734.02 Disbursements Goods 3,306.48 103,920.37 107,226.85 Consultants' services 60,731.54 193,878.36 254,609.90 Training/workshop 77,530.35 138,266.46 215,796.81 Operating costs 35,060.96 48,304.22 83,365.18 3 176,629.33 484,369.41 660,998.74 Foreign exchange rate difference due to 1.75 5,061.93 5,063.68 payments (Deficit) (104,535.16) (19,665.88) (124,201.04) I Presented by: Outstanding advance to the Project's 4 54,595.40 101,679.63 Partners Borrowings from Save the Children 5 (159,130.56) (225,880.67) International - Vietnam Country Office (104,_35.16) (124,201.04) (104,535.16) (124,201.04) I I I I I I I 6 I The Northern Mountain Integrated Child Nutrition Improvement Project Financial statements The Grant Number TF0A2244 Year ended 31 December 2018 STATEMENT OF WITHDRAWALS For the year ended 31 December 2018 Withdrawal application Amounts claimed (Original currency) Original Consultants' Training No. Date Crrency Goods sultans rainin Operating costs Total Currency services /workshop - 02 22/08/2018 VND 325,200,000 565,621,620 1,234,709,918 304,108,440 2,429,639,978 03 22/08/2018 GBP - -- 112.73 112.73 04 24/08/2018 USD - 61,267.00 - 12,825.41 74,092.41 05 12/12/2018 VND 1,668,723,000 1,905,505,441 1,834,352,688 258,024,207 5,666,605,336 06 12/12/2018 USD - 15,557.69 15,557.69 07 12/12/2018 JYP - 2,411,576 - 2,411,576 08 12/12/2018 GBP 596.90 90.33 687.23 Withdrawal application Amounts claimed (Converted to USD) No. Date Equivlent to Goods Consultants' Training Operating costs Total _ - USD services /workshop 02 22/08/2018 USD 14,286.97 24,880.66 54,336.31 13,386.22 106,890.16 03 22/08/2018 USD - - - 151.64 151.64 04 24/08/2018 USD - 61,267.00 - 12,825.41 74,092.41 05 12/12/2018 USD 71,704.42 82,581.89 79,562.44 11,160.10 245,008.85 06 12/12/2018 USD - - - 15,557.69 15,557.69 07 12/12/2018 USD - 21,980.25 - 21,980.25 08 12/12/2018 USD 774.07 - 118.49 892.56 464,573.56 7 The Northern Mountain Integrated Child Nutrition Improvement Project Financial statements The Grant Number TF0A2244 Year ended 31 December 2018 NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2018 1. Background The Northern Mountain Integrated Child Nutrition Improvement Project ("the Project") was financed by the International Development Association, as the administrator of grant funds provided by Japan Social Development Fund, under the Grant Number TF0A2244 ("the Agreement") dated 10/11/2016 with total amount of USD 2,820,000. The objective of the Project is to improve the nutrition status of children of age less than five in the target villages through improving the child feeding practices, maternal and child care, and to diversify sources of nutrition of pregnant women, infants and young children ("beneficiaries"). The Project target location includes 210 villages in 20 communes in 04 Districts of Yen Bai and Son La Provinces, includes the following components: Component 1: Improving Food and Nutrition Security (FNS) Provision of technical assistance for: > Diversifying agricultural production by adopting low-cash input agriculture techniques utilizing naturally and locally available resources; o Introducing highly nutritional new crops and appropriate farming practices; and o- Promoting utilization of nutritious ingredients readily available in target villages. Component 2: Strengthening Community-Based Nutrition Care and Practices Provision of technical assistance in: > Providing group/peer counselling including on exclusive breast feeding as well as infant and young child feeding practices; > Conducting community growth monitoring promotion; > Providing support to mother-to-mother network and rehabilitation activities for malnourished children; and > Promoting antenatal care. Component 3: Suport for Establishment of a Policy Platform at Provincial Level and Replication of the Integrated Rural Nutrition Care Approach Provision of technical assistance in: I 4 Developing provincial nutrition sensitive agriculture and forest policy actions; > Mainstreaming improvement of nutrition intake and reduction in stunting rate into the commuse social economic development plans; I Preparing guidelines for implementing agriculture-based nutrition approach; and > Establishing a fund facility in treating acute malnutrition in children including provision for nutritious meals. I Component 4: Proiect and Knowledge Management, Administration, Monitoring and Evaluation Provision of support in carrying out project management, monitoring, technical and financial reporting and evaluation. The Project officially came into operation since 21 February 2017 and is expected to close on 31 March 2021. The Project is managed by Save the Children International - Vietnam Country Office ("SCiV") which is located at 4th Floor, Mercury Building, No. 444 Hoang Hoa Tham Street, Tay Ho District, Hanoi. 8 I I The Northern Mountain Integrated Child Nutrition Improvement Project Financial statements The Grant Number TF0A2244 Year ended 31 December 2018 2. Principal Accounting Policies a. Basis of preparation of the Financial Statements The annual accounting period commences from 1st January and ends at 31st December. I The financial statements are prepared in accordance with the requirements of the International Development Association and presented in United State Dollar (USD). The Financial statements are prepared for funds received and disbursements by SCiV. The principal accounting policies are summarized as below: b. Receipt and Disbursement Receipt: I > Receipts from Japan Social Development Fund through the International Development Association are recorded when remittance made into the Designated Account (Note 2d). > Other receipts including surplus of bank interests over bank charges and other eligible receipts are recorded when they are actually received by the Project. Disbursement: > Disbursements are recognized when payments are made by the Project to contractors, suppliers or beneficiaries for relevant Project activities under the Projects' components, except personal income taxes which are recorded when obligations arise. P Operating costs at SCiV's office are allocated for the Project on monthly basis based on proportionate programmatic expenditure excluding related expenses of the Project's Partner (Note 4), foreign exchange difference and interest expense. c. Foreign currencies Disbursements in VND or any other currencies than USD are converted to USD under exchange rates of SCI's Global Financial Management System (Agresso FMS) at transaction dates to claim the IDA. The amounts claimed by SCiV denominated in other currencies than USD, subject to IDA's approval, shall be converted into USD by IDA's exchange rates at application dates. Any arising variance between SCiV's conversion and IDA's conversion as above shall be recorded as "Foreign exchange rate difference" and presented on the Statement of Receipt, Disbursement and Fund balance. d. Designated account Designated Account (Pooled account) is the deposit account in USD opened at Standard Chartered Bank One Member Limited (Vietnam). In accordance with the provisions of the Grant Number TF0A2244, the IDA will reimburse into the Designated Account for all eligible expenditures of the Project that are claimed by SCiV. There is no interest with this account under the prevailing rule. I I 1 9 I I The Northern Mountain Integrated Child Nutrition Improvement Project Financial statements The Grant Number TF0A2244 Year ended 31 December 2018 3. Disbursements I Year end 31/12/2018 Accumulated to 31/12/2018 TF0A2244 Others Ttal TF0A2244 Others Total I(i). (ii) (i) (ii)Toa USD USD USD USD USD USD Goods 103,920.37 - 103,920.37 107,226.85 - 107,226.85 Consultants' services 193,878.36 - 193,878.36 254,609.90 - 254,609.90 Training/workshop 138,266.46 - 138,266.46 215,796.81 - 215,796.81 Operating costs 48,164.22 140.00 48,304.22 83,185.18 180.00 83,365.18 484,229.41 140.00 484,369.41 660,818.74 180.00 660,998.74 (i) 100% eligible disbursements (including tax) are funded by TF0A2244 (ii) Oversea bank charges 4. Advance to the Project' Partners I Save the Children International - Vietnam Country Office signs 03 Partnership Agreements with Son La Provincial Department of Health, Son La Provincial Reproductive Health Care Centre and Yen Bai Provincial Department of Health, Yen Bai Provincial Pediatric and Obstetric Hospital and Maternal and Child Health Department ("the Project's Partners"). Ministry of Health and each department of health shall be responsible for overall managing and coordinating the implementation of the Project's activities. Son La Provincial Reproductive Health Care Centre and Yen Bai Provincial Pediatric and Obstetric Hospital shall be responsible for implementing Project's activities within its respective Province, including preparing and implementing provincial annual work and procurement plans and budgets; managing procurement, financing management and disbursement; coordinating and managing capacity building plans and training; and providing technical support and guidance to Districts, Communes, and Villages. Maternal and Child Health Department shall be responsible for researching, analyzing the available natural foods to recommend the effective usage and develop the training documents about nutrition, then to organize the training on capacity improvement for the two provinces involving in the Project. The Project's Partners have offices located at: Son La Provincial Reproductive Ban Co Street, Chieng An Ward, Health Care Centre Son La City, Son La Province Yen Bai Provincial Pediatric and No. 721 Yen Ninh Street, Obstetric Hospital Yen Bai City, Yen Bai Province Maternal and Child Health Department No. 138A Giang Vo Street, Kim Ma Ward, Ba Dinh District, Hanoi I I I I The Northern Mountain Integrated Child Nutrition Improvement Project Financial statements The Grant Number TF0A2244 Year ended 31 December 2018 Outstanding advance balances with the Project's Partners up to the reporting date are as follows: Year end 31/12/2018 Accumulated to 31/12/2018 Advanced Cleared by the Bank Year end Advanced Cleared by the Bank Balance as at from SCiV Project's Partners interest 31/12/2018 from SCiV Project's Partners interest 31/12/2018 USD USD USD USD USD USD USD USD Son La Provincial 75,436.78 (81,896.76) 68.64 (6,391.34) 114,770.28 (93,303.24) 71.07 21,538.11 Reproductive Health Care Centre Yen Bai Provincial Pediatric 79,473.74 (78,310.27) 61.33 1,224.80 118,283.46 (90,458.09) 65.38 27,890.75 and Obstetric Hospital Department of Children - 52,250.77 - - 52,250.77 52,250.77 - - 52,250.77 Mother Health, Ministry of Health 207,161.29 (160,207.03) 129.97 47,084.23 285,304.51 (183,761.33) 136.45 101,679.63 11 I The Northern Mountain Integrated Child Nutrition Improvement Project Financial statements The Grant Number TF0A2244 Year ended 31 December 2018 5. Borrowings from Save the Children International - Vietnam Country Office 31/12/2018 31/12/2017 USD USD Amounts paid at SCiV but not yet claimed (i) (124,337.49) (74,806.01) The consultant fee which has not been reimbursed - (29,735.63) Outstanding advance to the Project's Partners (Note 4) (101,543.18) (54,588.92) (225,880.67) (159,130.56) (i) Details as follows: 31/12/2018 31/12/2017 USD USD Goods (17,928.98) Consultants' services (59,759.04) (27,569.25) Training/workshop (36,875.12) (32,507.41) Operating costs (9,774.35) (14,729.35) (124,337.49) (74,806.01) 6. Subsequent events I There have been no significant events occurring after the reporting date, which would require adjustments or disclosures to be made in the financial statements. 7. Approval of the Financial Statements The financial statements were approved by the SCiV PMU for issuance on 28 June 2019. Ir s ragana Strinic Mr. Vu9ng Dinh Giap Ms. Le Thi Thanh Huong Country Director Director of Program Finance & Support Service Implementation Director I Mr. Tran Xuan Canh Ms. Vu Nguyen Phuong Anh Project Manager Finance Officer I Hanoi, 28 June 2019 I I * 12 1 I The Northern Mountain Integrated Child Nutrition Improvement Project Financial statements The Grant Number TF0A2244 Year ended 31 December 2018 RECONCILIATION OF FUNDS For the year ended 31 December 2018 Withdrawal application Claimed Received Original Original Converted Amount Variance in Number Date currency amount to USD in USD USD Note (a) (b) (b-a) Reimbursement 02 22/08/2018 VND 2,429,639,978 106,890.16 104,377.37 (2,512.79) 03 22/08/2018 GBP 112.73 151.64 123.73 (27.91) 04 24/08/2018 USD 74,092.41 74,092.41 74,072.41 (20.00) 05 12/12/2018 VND 5,666,605,336 245,008.85 243,119.34 (1,889.51) 06 12/12/2018 USD 15,557.69 15,557.69 15,537.69 (20.00) 07 12/12/2018 JYP 2,411,576 21,980.25 21,294.97 (685.28) 08 12/12/2018 GBP 687.23 892.56 846.12 (46.44) 464,573.56 459,371.63 (5,201.93) (i) (i) Including: USD Oversea bank charges (140.00) Foreign exchange differences (5,061.93) (5,201.93) I \ *1 I. I I I I I I * 13 I 1 I I No: 280619.001/BCTC.FIS2 INDEPENDENT AUDITORS' REPORT ON THE INTERNAL CONTROL SYSTEM To: The PMU of Save the Children International We have audited, in accordance with International Standards on Auditing, the financial statements of the Northern Mountain Integrated Child Nutrition Improvement Project ("the Project") for the year ended 31 December 2018 and issued the audit report thereon dated 28 June 2019 with an opinion on those financial statements. In connection with our audit of the financial statements, we also examined the effectiveness of internal control over compliance with requirements that could have a direct and material financial effect on the financial statements as well as the internal control over financial reporting for the year ended 31 December 2018. Responsibilities of the PMU I The PMU is responsible for maintaining an effective internal control over compliance with requirements that could have a direct and material financial effect on the financial statements as well as the internal control over financial reporting. Auditor's Responsibility Our responsibility is to express an opinion on the effectiveness of internal control based on our I examination. Our examination was conducted in accordance with the International Standard on Assurance Engagements (ISAE) 3000 (Revised). That standard requires that we comply with ethical requirements and plan and perform our procedures to obtain reasonable assurance about whether, in all material respects, the Project has maintained an effective internal control over compliance with requirements that could have a direct and material financial effect on the financial statements as well as internal control over financial reporting. Our examination included obtaining an understanding, testing, and evaluating the design and operating effectiveness of the internal control, and performing other procedures as we considered necessary in the circumstances to obtain sufficient appropriate evidence to provide a basis for our opinion. Because of the inherent limitations of internal control over financial reporting, -including the possibility of collusion or improper management override of controls, material misstatements due to error or fraud may occur and not to be prevented or detected on a regular basis. In addition, projections of any evaluation of the effectiveness of the internal control over financial reporting to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. I I I 14 I 1 I I Auditors' opinion In our opinion, the Project has maintained an effective internal control over misstatements that could have a direct and material financial effect on the Project financial statements for the year ended 31 December 2018. AASC Limited I Do Manh Cuong Nguyen Pham Hung Deputy General Director Auditor in-charge CPA Registered No.: CPA Registered No.: 0744-2018-002-1 2893-2015-002-1 Hanoi, 28 June 2019 I I I I I I I I I I I * 15 I I I I No: 280619.001/BCTC.FIS2 INDEPENDENT AUDITORS' REPORT ON THE COMPLIANCE To: The PMU of Save the Children International We have audited, in accordance with International Standards on Auditing, the financial statements of the Northern Mountain Integrated Child Nutrition Improvement Project ("the Project") for the year ended 31 December 2018 and issued the auditor report thereon dated 28 June 2019 expressing an opinion on those financial statements. In connection with the audit of the financial statements, we also performed procedures on the Project's compliance with the Grant Number TF0A2244 dated 10 November 2016, law and regulations that have a direct and material effect on the Project's financial statements for the year ended 31 December 2018 ("the Requirements"). Responsibilities of the PMU The PMU is responsible for complying with the Requirements applicable to the Project. Auditor's Responsibility Our responsibility is to express an opinion on the Project's compliance with the Requirements based on our procedures. We limited our tests of compliance to the Requirements, and we did not test compliance with all laws and regulations applicable to the Project. We performed our work in accordance with the International Standard on Assurance Engagements (ISAE) 3000 (Revised). That standard requires that we comply with ethical requirements and plan and perform our procedures to obtain reasonable assurance about whether, in all material respects, the Project has complied with the Requirements. An assurance engagement to report on the compliance with the Requirements at the Project involves performing procedures to obtain evidence about whether the Project's activities are free of material non-compliance with the Requirements, including obtaining an understanding of the internal control relevant to the Project's compliance with the Requirements. The procedures selected depend on the auditors' judgment, including the assessment of risks that the Project does 10' not comply with the Requirements and whether such non-compliance could have a direct and material financial effect on the Project's financial statements. Our procedures included testing the compliance with the Requirements we consider necessary to provide a reasonable assurance that the Requirements are complied by the Project. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis IM for our opinion. I I I I I I I I Auditors' opinion In our opinion, the Project has complied with the Requirements that could have a direct and material fiancatieffect on the Project's financial statements for the year ended 31 December 2018. AASC Limited Do Vaph Cuong Nguyen Pham Hung Deputy General Director Auditor in-charge CPA Registered No.: CPA Registered No.: 0744-2018-002-1 2893-2015-002-1 Hanoi, 28 June 2019 I I I I I I I 1 17 I