Ebrahim

Ebrahim
Ebrahim
Ebrahim& &
&&Co.
Co.
Co.
Co. Completed by Reviewed by Reviewed by Schedule
BDO Ebrahim
Chartered
Chartered
Chartered
& Co.
CharteredAccountants
Accountants
Accountants
Accountants Iqbal Bangash (Partner)
Chartered Accountants

CLIENT : Dewan Drilling Limited

PERIOD : December 31,2017 Date : Date : Date:
F. S. A. : PROPERTY, PLANT AND EQUIPMENT 1/29/2018

INITIAL CONCLUSION
PROCEDURE

PROCEDURE
SELECTED
NUMBER

REVIEW S= Satisfactory
BY STAFF
ASSERTION AUDIT PROCEDURE N=Non-satisfactory SCHEDULE COMMENTS
INITIAL
S or FWQ
Dt:
N REFERENCE
C E A V
A SUBSTANTIVE ANALYTICAL PROCEDURE

1. Explain movements and investigate any

unexpected or unusual relationships between
current year, prior year and budgeted amounts for:

P P P a. acquisition by class of assets; S MIB

P P P b. disposals by class of assets;
P P c. depreciation charges;
P P d. depreciation charges by month or quarter.

P P P P 2. Compare changes in production output to additions

of plant and machinery.

P P P P 3. Compare depreciation charges for reasonableness

with recorded tangible fixed assets amount in total S MIB
or by separate class of assets.

4. Review and compare the ratio of operating lease

rental expense, repairs and maintenance with
previous year and budget to:
P P P a. cost of tangible fixed asset
P P P b. revenues
P P P c. total expenses.

B OTHER SUBSTANTIVE PROCEDURES

P P P P 1. Agree opening balances with prior year files. S MIB

2. Obtain transaction listing of acquisitions and

disposals; and
P a. check arithmetic accuracy S MIB
P b. trace selected sub-total to general ledger
P P P c. investigate large or unusual items

P 3. Ensure that policies for capitalization and

depreciation are applied consistently and are in S MIB
accordance with IAS 16.

4. For sample of acquisitions from transaction listing :

P a. determine that asset exists

P P b. agree details to supporting documents; S MIB
P c. check arithmetic accuracy;
P d.
agree appropriateness of account coding of assets
P P e. entry in fixed asset register and general ledger.
P f. classification is correct;
P g. approval of Board of Directors / authorized
person;
P h. agreement (if any);
P h. title documents;
P i. payment are in accordance with contract.

765871346.xlsx-Audit Program Page 1 of 14 Property, plant and equipment

 5. For sample of disposals from transaction listing:
P a. agree listing details to supporting
documentation;
P b. check entry in fixed assets register and general
register; S MIB
P c. approval of Board of Directors/authorization;
P d. check calculation of gain or loss on disposal;
P e. check posting of gain or loss to general ledger.

6. For sample of leases capitalised in period:

P P a. agree details to lease agreements;
P P b. confirm details with lessor;
P c. check arithmetic accuracy;
P d. agree treatment of lease.

7 Obtain fixed asset register and

P P a. trace amount to general ledger; N MIB
P b. check arithmetic accuracy;
P P c. investigate large or unusual items.

8 For a sample of items for fixed asset register N MIB

P a. confirm existence of the asset
P b. agree to depreciation listing
P d. confirm "ownership" of asset

P P 9. Reconcile previous year capital commitments with

current year additions and future expenditure
program.

10. Obtain analysis of repair and maintenance expense

accounts; and
P a. for a sample of material items check to ensure S MIB
that items of capital expenditure are not
included.
P b.
for a sample agree to supporting documentation
P c. for a sample agree appropriateness of account
coding

11 Obtain list of capital commitments at the balance

sheet date showing:
P P P a. commitment authorized but not contracted;
P P P b. commitments contracted for.

12 Obtain depreciation listing; and

P P P a.
entry in fixed assets register and general ledger;
S MIB
P b. arithmetic accuracy;
c. check depreciation policy consistent with prior
year and reasonable having regard to:

765871346.xlsx-Audit Program Page 2 of 14 Property, plant and equipment

 P i. residual value; and
P ii. useful lives.
d. review appropriateness of cost account coding.

P e. investigate large or unusual items.

P P 13 In respect of idle plant ensure that depreciation is

charged as per IAS and adequate disclosure is S MIB
made.

14 Review results of physical verification of fixed

assets; and S MIB
P a. trace to fixed assets register;
P b. for idle or under utilized assets observed,
determine adequacy of provision made for
permanent diminution in value.

P P 15 Check to ensure that cost of assets does not include

interest after commissioning of plant / qualifying
assets.

16 Obtain reconciliation of Fixed Asset Register (or

other property plant and equipment listing) to
general ledger; and
P P a. trace amounts to appropriate sources
P b. check arithmetic accuracy
P P c. investigate large or unusual items

P P 17 Ensure that entity has assess at the end of each

reporting period, whether there is any indication
that an asset may be impairred, if any such N MIB
indication exists, the entity shall estimate the
recoverable amount of the asset.

P P 18 Ensure that the recoverable amount of an asset,

tested for impairment, is less than its carrying
amount, the carrying amount of the asset shall be
reduced to its recoverable amount.

P 19 Ensure that impairment loss has been recorded into

the profit and loss account unless the asset is
carried at the revalued amount, any impairment
loss of a revalued asset shall be treated as a
revaluation decrease.

765871346.xlsx-Audit Program Page 3 of 14 Property, plant and equipment

 20 For property plant and equipment revaluations;
a. obtain and review the independent valuers'
report;
P b. review basis and supporting documentation used
by the valuer for revaluation;
P c.
determine accuracy of data provided to valuers
P d. check arithmetic accuracy
P e. agree posting to general ledger

GENERAL ASSURANCE BOX

DESCRIPTION C E A V

GR GRADE
GC GRADE
RISK PROFILE

Assurance from:
TOC's
RFSA
SAP
OSP
Ebrahim & Co.
Assurance
Chartered sufficient:
Accountants

765871346.xlsx-Audit Program Page 4 of 14 Property, plant and equipment

 Prepared By Taiba Schedule
Date 25-Feb-18
Reviwed By
Date
Client name Dewan Drilling Limited
Period end 30-Dec-18
Account head Property plant & equipment
Subject Lead sheet

Conlcusion
Property, plant and equipment is free from material misstatement.
Fixed assets register has been prepared in accordance with TR6.

Sr# Description Ref. Current period Ref. Prior period Variance Annot
Rs. Rs. Rs. %age

1 Property Plant & Equipement 19,811,643 93,037,568 (73,225,925) -79% {a}

19,811,643 93,037,568 (73,225,925)

Nature:
{a} Property Plant and Equipment includes Computer equipments, Office equipment, Furniture and Fixture and Motor Vehicle.
{b} Depreciation is charged on Number of Days, Full depreciation is charged in the day of purchase or capiatlize and No
depreciation is charged in the day of disposal.
{c} Depreciation is charged on Straight line method on all types of assets.
{d} Asset are not subject to impairment test.
{e} Depreciation is charged on each item in the group individually.

Annotation:
{a} The decrease in value of property, plant and equipment is due to depreciation during the year. And most of asset during the
year is fully depreciated.
 Prepared By Taiba Schedule
Date 25-Feb-18
Reviwed By
Date
Client name Dewan Drilling Limited
Period end 30-Dec-18
Account head Property, plant and equipment
Subject sublead sheet

Conlcusion
Property, plant and equipment is free from material misstatement.
Fixed assets register has been prepared in accordance with TR6.

NBV NBV
Sr# Description Ref. Current period Ref. Prior period Variance Annot
Rs. Rs. Rs. %age
1 Drilling rigs 7,429,996 76,222,052 (68,792,055) -90% {a}
2 Staff camp & site offices 9,746,880 12,558,039 (2,811,159) -22% {b}
3 Equipment & tools 2,546,930 3,634,876 (1,087,946) -30%
4 Office equipment & tools 7 36,725 (36,718) -100%
{c}
5 Furniture & fixtures 87,823 130,142 (42,318) -33%
6 Motor vehicles 9 455,734 (455,726) -100%

19,811,647 93,037,567 (73,225,922)

<

Annotations:
{a} Variance is due to depreciation and Drilling rig-I including accessories is fully depreciated.
{b} Variance is due to addition during the year amounting Rs.863248. And depreciation for the year.
{c} Variance is due to depreciation for the year and most of items are fully depreciated.
 Prepared By Taiba Schedule
Date 25-Feb-18
Reviwed By
Date

Client name Dewan Drilling Limited

Period end 30-Dec-18
Account head Property, plant and equipment
Subject Movement schedule

Purpose
To test that each class of PPE has been completely & accurately recorded and disclosed in the Financial statements.

Procedure
Obtain Fixed assets register (FAR) of the client & check whether it has been maintained in accordance with TR-6

Match the opening balances, total additions, total deletions/disposals and the related depreciation thereon and the closing NBV and total cost/revalued amount in the fixed asset register.
Check that the rates of depreciation used in FAR are as per policy.
Search in the fixed assets register the assets which are carried at nil net book value but are still in use.

Conclusion
Property, plant and equipment is free from material misstatement and has been completely & accurately recorded and disclosed in the Financial statements.
Fixed assets register has been prepared in accordance with TR-6.

Staff Camp Office

Equipment Furniture Motor
Description Ref. Drilling Rigs Ref. & Site Ref. Ref. Equipment Ref. Ref. Total Annot
and Tools and Fixture vehicles
Office and Tools
Rs. Rs. Rs. Rs. Rs. Rs. Rs.
Year ended December 31, 2017
Net carrying value basis
Opening book value 76,222,052 12,558,039 3,634,876 36,725 130,142 455,734 93,037,567
Additions - - - - - -
Depreciation charge (68,792,055) (2,811,159) (1,087,946) (36,718) (42,318) (455,726) (73,225,922)
Closing net book value 7,429,996 9,746,880 2,546,930 7 87,823 9 19,811,647
<

<

<

<
Gross carrying value basis
Cost/revalue 1,073,778,328 66,932,655 13,370,834 3,056,737 429,781 5,727,269 1,163,295,604
Accumulated depreciation (1,066,348,332) (57,185,775) (10,823,904) (3,056,730) (341,958) ### (1,143,483,958)
Net book value 7,429,996 9,746,880 2,546,930 7 87,823 9 19,811,647
<

<

<

<
Year ended December 31, 2016
Net carrying value basis
Opening book value 155,229,814 15,975,611 4,855,895 99,795 172,688 1,282,143 177,615,946
Additions during the year - 863,248 - - - - 863,248
Depreciation charge (79,007,762) (4,280,820) (1,221,019) (63,070) (42,546) (826,409) (85,441,626)
Closing net book value 76,222,052 12,558,039 3,634,876 36,725 130,142 455,734 93,037,568
< < < <
Gross carrying value basis
Cost/revalue 1,073,778,328 66,932,655 13,370,834 3,056,737 429,781 5,727,269 1,163,295,604
Accumulated depreciation (997,556,276) (54,374,616) (9,735,958) (3,020,012) (299,639) ### (1,070,258,037)
Net book value 76,222,052 12,558,039 3,634,876 36,725 130,142 455,734 93,037,568

Rate % 10% 10% 10% 33% 10% 20%

Direct expenses
Admin Expenses
Total
 Prepared By Taiba Schedule
Date 25-Feb-18
Reviwed By
Date
Client name Dewan Drilling Limited
Period end 30-Dec-17
Account head Property, plant and equipment
Subject Abstract of TR 6

Following are important aspects, which require maintenance of proper records that help in preparation of Financial
Statements:

(a) Periodic reconciliation of the underlying records of fixed assets with the accounting records (General Ledger).
(b) Reconciliation of the periodic physical inventory of fixed assets with fixed assets records.
(c) Determination of cost and accumulated depreciation of each item of fixed assets at the time of retirement or disposal.

1. TECHNICAL COMMITTEE RECOMMENDATIONS

1.1 Fixed Assets records

Adequate itemized record of fixed assets should be maintained which at minimum must indicate following particulars:

(a) detailed description of each item

(b) original cost of the item
(c) date of its acquisition
(d) classification of the item
(e) the location and/or the custodian of the item
(f) the rate of depreciation
(g) accumulated depreciation
(h) depreciation charge for the period
(i) the department / cost center / product to which the depreciation is charged
(j) date of revaluation (if any)
(k) revalued amount (if any) of the items
(l) depreciation on revalued amount
(m) accumulated depreciation on the revalued amount

1.2 Physical inventory of fixed assets

Physical verification of fixed assets should be carried out on at regular interval and should be reconciled with the fixed assets records
and adjusted accordingly.
 Prepared By Taiba Schedule
Date 25-Feb-18
Reviwed By
Date

Client name Dewan Drilling Limited

Period end 30-Dec-17
Account head Property, plant and equipment
Subject Additions

Purpose
To test additions made in PPE for existence, valuation and rights & obligations.

Procedure
Obtain list of additions during the year and check that additions during the year meet the following criteria:
- future economic benefits are probable
- cost is measurable
Ensure that the company's procurement policy has been complied with for the assets purchased.
Check the capitalisation policy of the company and ensure that all the assets procured have been capitalised according to the capitalisation policy of the company.
Trace and compare additions from the general ledger to the invoice. Ensure that the purchase was carried out transparently; witholding tax was deducted in accordance with the Income Tax Ordinance; and the company has the rights to the asset.
Ensure all costs related to the asset procured have been capitalised in accordance with IAS 16.16.
Trace the additions to PPE in fixed assets register.

Conclusion
Additions during the year are free from material misstatement.

Authorisatio

Classificatio
Supporting
Gate inward Pass
Amount Comparativ Board Paid GRN
Sr No. Voucher Vendor name Description Invoice Difference Req. Quotation WHT #/ Delivery Review Annot

n
per GL e Statement approval through Date
challan

Date No. Date Amount Rs. Rs. Date Date (latest) Date Date Rs.
Staff Camp & Site Office

Being the said amount paid to Moiz Machinery

Corporation in respect of Purchasing following items Such
MMC O P P
1 31-Dec-17 JVA-17 -0441 Moiz Machinery Corporation as Bracket Fan, Snake Catcher, Mini Fridge, Water 808,247 808,247 - N/P N/P N/P N/P Payable 778 ###
133-17-18
Dispencer, Fridge 18 Cubic. Related voucher, Invoices
and other Supporting have been seen and Verified.

Being the said amount paid to Moiz Machinery

Corporation in respect of Purchasing Deep freezer MMC O P P
2 31-Dec-17 JVA-17 -0441 Moiz Machinery Corporation 55,001 55,001 - N/P N/P N/P N/P Payable 778 ###
Dawlance. Related voucher, Invoices and other 134-17-18
Supporting have been seen and Verified.

863,248
 Prepared By Taiba Schedule
Date 25-Feb-18
Reviwed By
Date
Client name Dewan Drilling Limited
Period end 30-Dec-17
Account head Property, plant and equipment
Subject Depreciation - remaining

Purpose
To ensure that depreciation calculated by management exists, is complete, and is valued correctly.

Procedure
Assess if depreciation calculated by the management is in line with the company's depreciation policy.

Recalculate depreciation during the year and compare with the amount recorded in the GL and fixed asset register.

Conclusion
Depreciation is not materially misstated.

Office
Particulars Ref Drilling Rigs Staff Camp & Equipment and Equipment and Furniture and Motor vehicles Annot
Site Office Tools Tools Fixture Total
Rs. Rs. Rs. Rs. Rs. Rs.

Cost 1,073,778,328 66,932,655 13,370,834 3,056,737 429,781 5,727,269 1,163,295,604

Less: Disposals/deletions at cost - - - - - -
Remaining cost 1,073,778,328 66,932,655 13,370,834 3,056,737 429,781 5,727,269 1,163,295,604
Rate 10% 10% 10% 33% 10% 20%
Depreciation on remaining assets 68,792,055 2,811,159 1,087,946 36,718 42,318 455,726 73,225,922

Total Depreciation expense

Depreciation on remaining assets 68,792,055 2,811,159 1,087,946 36,718 42,318 455,726 73,225,922
Depreciation on additions - - - - - - -
68,792,055 2,811,159 1,087,946 36,718 42,318 455,726 73,225,922
 Prepared By Taiba Schedule
Date 25-Feb-18
Reviwed By
Date
Client name Dewan Drilling Limited
Period end 30-Dec-17
Account head Property, plant and equipment
Subject Depreciation - additions

Purpose
To ensure that depreciation calculated by management exists, is complete, and is valued correctly.

Procedure
Assess if depreciation calculated by the management is in line with the company's depreciation policy and IAS 16.

Recalculate depreciation on additions during the year and compare with the amount recorded in the GL and fixed assets register.

Conclusion
Depreciation is not materially misstated.

Sr No. Vendor name Particulars Purchase Year end Period Rate Cost Depreciation Annot
Date Date Months %age Rs. Rs.
Staff Camp & Site Office

Being the said amount paid to Moiz Machinery

Corporation in respect of Purchasing following items
1 Moiz Machinery Corporation Such as Bracket Fan, Snake Catcher, Mini Fridge, Water 6-Dec-17 31-Dec-17 25 10.00% 808,247 5,536
Dispencer, Fridge 18 Cubic. Related voucher, Invoices
and other Supporting have been seen and Verified.

Being the said amount paid to Moiz Machinery

Corporation in respect of Purchasing Deep freezer
2 Moiz Machinery Corporation 6-Dec-17 31-Dec-17 25 10.00% 55001 377
Dawlance. Related voucher, Invoices and other
Supporting have been seen and Verified.

863,248 5,913
 Prepared By Taiba Schedule
Date 25-Feb-18
Reviwed By
Date
Client name Dewan Drilling Limited
Period end 30-Dec-17
Account head Property, plant and equipment
Subject Impairment checklist

Conclusion:

The conditions of impairment have been rechecked and no indication of impairment of fixed assets has been identified. Test results are proved
to be satisfactory.
Therefore no need of creating provision has been identified.

S.No. Description YES NO N/A Remarks

External sources of information

During the period, an asset’s market value has declined No annual impairment test has been
1 significantly more than would be expected as a result of P performed by the management due to
the passage of time or normal use. the absence of impairment indications.

Significant changes with an adverse effect on the entity

have taken place during the period, or will take place in the No significant changes with an
2 near future, in the technological, market, economic or legal P adverse effect on the entity have taken
environment in which the entity operates or in the market place during the year.
to which an asset is dedicated.

Market interest rates or other market rates of return on

investments have increased during the period, and those
3 increases are likely to affect the discount rate used in P N/A
calculating an asset’s value in use and decrease the asset’s
recoverable amount materially.

The carrying amount of the net assets

The carrying amount of the net assets of the entity is more P
4 of the entity is equal its market
than its market capitalization.
capitalization.

Internal sources of information

No such evidence is available of
Evidence is available of obsolescence or physical damage P
5 obsolescence or physical damage of an
of an asset.
asset exists.
Significant changes with an adverse effect on the entity
have taken place during the period, or are expected to take
place in the near future, in the extent to which, or manner
in which, an asset is used or is expected to be used. These No significant changes with an
6 changes include the asset becoming idle, plans to P adverse effect on the entity have taken
discontinue or restructure the operation to which an asset place during the year.
belongs, plans to dispose of an asset before the previously
expected date, and reassessing the useful life of an asset as
finite rather than indefinite.

No such evidence is available from

Evidence is available from internal reporting that indicates
P internal reporting that indicates that
7 that the economic performance of an asset is, or will be,
the economic performance of an asset
worse than expected.
is, or will be, worse than expected.
 Depreciation
for the Year
Acc. Dep Cost Addition Deletion Cost Depreciation Rate NO. of Days Acc.Depreciation Remaining Acc.Depreciation WDV WDV
Sr. Purchase Description of Items Location Assets Depreciation on Addition
Date No. 1-Dec-18 Rs. Rs. 31-Dec-18 % 1-Dec-18 Rs. 31-Dec-18 1-Dec-17 31-Dec-17

1 3/11/2007 RIG - I & accessories ZJ 30 401001 385,857,774 - - 385,857,774 10% 365 385,857,774 - - 385,857,774 0 0
1 3/11/2007 Staff camp - cost ZJ 30 23,232,468 - - 23,232,468 10.00% 365 23,232,468 - - 23,232,468 - -
2 4/30/2008 Staff camp - cost ZJ 30 1,420,309 - - 1,420,309 10.00% 365 1,374,003 46,306 - 1,420,309 46,306 -
22 3/11/2007 Staff camp - pipes ZJ 30 103,930 - - 103,930 10.00% 365 103,930 - - 103,930 - -
23 8/27/2007 Staff camp - II - cost ZJ 40 6,700,000 - - 6,700,000 10.00% 365 6,700,000 - - 6,700,000 - -
24 10/31/2008 Staff camp - II - cost ZJ 40 318,000 - - 318,000 10.00% 365 291,602 26,398 - 318,000 26,398 0
42 3/11/2007 Containers (8' x 40' x 9.6') ZJ 30 352,332 - - 352,332 10.00% 365 352,332 - - 352,332 - -
43 7/31/2007 Containers (8' x 40' x 9.6') ZJ 30 176,166 - - 176,166 10.00% 365 176,166 - - 176,166 - -
44 8/16/2007 Containers (8' x 40' x 9.6') ZJ 40 82,907 - - 82,907 10.00% 365 82,907 - - 82,907 - -
45 9/30/2008 Containers (8' x 40' x 9.6') ZJ 40 185,000 - - 185,000 10.00% 365 171,214 13,786 185,000 13,786 -
46 8/8/2008 Container (20' x 10') ZJ 40 320,600 - - 320,600 10.00% 365 301,364 19,236 320,600 19,236 -
47 6/24/2008 Staff camp Portacabins - cost ZJ 40 4,252,125 - - 4,252,125 10.00% 365 4,049,421 202,704 4,252,125 202,704 -
48 6/24/2008 Staff camp AC units (Mitsubishi) 1.5 T - cost ZJ 40 441,600 - - 441,600 10.00% 365 420,548 21,052 441,600 21,052 -
49 6/24/2008 Staff camp AC units (Mitsubishi) 1.5 T - cost ZJ 40 180,600 - - 180,600 10.00% 365 171,991 8,609 180,600 8,609 -
50 6/24/2008 Staff camp Blankets, Bed Sheet, Pillow-cost ZJ 40 96,784 - - 96,784 10.00% 365 92,170 4,614 96,784 4,614 -
51 6/24/2008 Transportation Cabins ZJ 40 176,500 - - 176,500 10.00% 365 168,086 8,414 176,500 8,414 -
52 6/24/2008 Staff camp Wave Deep Freezers - cost ZJ 40 68,550 - - 68,550 10.00% 365 65,282 3,268 68,550 3,268 -
53 6/24/2008 Blankets ZJ 40 16,445 - - 16,445 10.00% 365 15,661 784 16,445 784 -
54 7/20/2008 Staff camp Dawlance Fridge - cost ZJ 40 36,790 - - 36,790 10.00% 365 34,774 2,016 36,790 2,016 -
55 7/20/2008 Staff camp Portacabins - cost ZJ 40 850,425 - - 850,425 10.00% 365 803,826 46,599 850,425 46,599 -
56 7/20/2008 Transportation Cabins ZJ 40 70,000 - - 70,000 10.00% 365 66,164 3,836 70,000 3,836 -
57 7/20/2008 Kitchen Oven ZJ 40 45,000 - - 45,000 10.00% 365 42,534 2,466 45,000 2,466 -
58 8/31/2008 Staff camp Portacabins ZJ 40 2,551,275 - - 2,551,275 10.00% 365 2,382,122 169,153 2,551,275 169,153 -
59 8/31/2008 Blankets, mattress, pillow etc ZJ 40 117,137 - - 117,137 10.00% 365 109,371 7,766 117,137 7,766 -
60 8/31/2008 Transportation Cabins ZJ 40 144,000 - - 144,000 10.00% 365 134,453 9,547 144,000 9,547 -
61 8/31/2008 Air conditioners ZJ 40 328,000 - - 328,000 10.00% 365 306,253 21,747 328,000 21,747 -
62 8/31/2008 Blinds ZJ 40 8,160 - - 8,160 10.00% 365 7,619 541 8,160 541 -
63 8/31/2008 Crane charges for portacabin fixing ZJ 40 6,000 - - 6,000 10.00% 365 5,602 398 6,000 398 -
64 5/22/2007 Projector with accessories - camp ZJ 30 126,960 - - 126,960 10.00% 365 126,960 - 126,960 - -
65 8/8/2007 Tank at site - Rig ZJ 30 ZJ 30 392,000 - - 392,000 10.00% 365 392,000 - - 392,000 - -
66 1/1/2008 Tank at site - Rig ZJ 30 ZJ 30 50,000 - - 50,000 10.00% 365 50,000 - - 50,000 - -
68 7/21/2007 Water Dispenser - camp ZJ 30 15,000 - - 15,000 10.00% 365 15,000 - - 15,000 - -
69 8/11/2007 Deep Freezer Dawlence - camp ZJ 30 20,800 - - 20,800 10.00% 365 20,800 - - 20,800 - -
70 8/11/2007 Freezer Dawlance - camp ZJ 30 17,700 - - 17,700 10.00% 365 17,700 - - 17,700 - -
71 7/22/2007 Satellite dish set - camp ZJ 30 16,170 - - 16,170 10.00% 365 16,170 - - 16,170 - -
72 8/28/2007 Sony TV 21" camp ZJ 30 30,810 - - 30,810 10.00% 365 30,810 - - 30,810 - -
73 9/7/2007 Refrigerators ZJ 40 32,551 - - 32,551 10.00% 365 32,551 - - 32,551 - -
74 10/30/2007 Washing Machine & Hydro extractor ZJ 40 95,000 - - 95,000 10.00% 365 95,000 - - 95,000 - -
75 1/10/2008 Washing Machine ZJ 30 72,085 - - 72,085 10.00% 365 71,927 158 - 72,085 158 -
76 1/10/2008 Hydro Extractor ZJ 30 38,815 - - 38,815 10.00% 365 38,730 85 - 38,815 85 -
77 1/5/2008 Water Geezer DE30 ZJ 30 7,290 - - 7,290 10.00% 365 7,284 6 - 7,289 5 (0)
78 1/15/2008 LG TV 21" Colour ZJ 30 10,000 - - 10,000 10.00% 365 9,964 36 - 10,000 36 -
79 2/11/2008 Dawlence Micro Wave 180G ZJ 40 9,500 - - 9,500 10.00% 365 9,396 104 - 9,500 104 -
80 3/1/2008 Waves Deepfreeze WR308 ZJ 30 23,600 - - 23,600 10.00% 365 23,219 381 - 23,600 381 -
81 3/8/2008 Room Fridge Sony ZJ 30 12,800 - - 12,800 10.00% 365 12,569 231 - 12,800 231 -
82 6/2/2008 Deep Freezer WT2 ZJ 30 23,700 - - 23,700 10.00% 365 22,713 987 - 23,700 987 -
83 8/31/2008 Windows Type AC 1.5T ZJ 40 162,400 - - 162,400 10.00% 365 151,633 10,767 - 162,400 10,767 -
84 12/15/2008 Microw wave oven ZJ 40 5,500 - - 5,500 10.00% 365 4,976 524 - 5,500 524 -
114 5/2/2007 Mud & Dog House (Fabricated) ZJ 30 373,480 - - 373,480 10.00% 365 373,480 - - 373,480 - -
1 3/22/2007 Pump & accessories - Rig ZJ 30 ZJ 30 22,562 - - 22,562 10.00% 365 22,562 - - 22,562 - -
2 3/11/2007 Mono Pump & accessories Rig ZJ 30 ZJ 30 38,200 - - 38,200 10.00% 365 38,200 - - 38,200 - -
3 7/23/2007 IC-8V Walki Talki ZJ 30 72,000 - - 72,000 10.00% 365 72,000 - - 72,000 - -
4 8/15/2007 Mono Pump & accessories Rig ZJ 30 ZJ 30 17,500 - - 17,500 10.00% 365 17,500 - - 17,500 - -
5 9/19/2007 Mono Pump 2" x 2" ZJ 30 11,300 - - 11,300 10.00% 365 11,300 - - 11,300 - -
6 6/26/2007 Power Lights ZJ 30 500,000 - - 500,000 10.00% 365 500,000 - - 500,000 - -
 7 9/3/2007 Mono Pump & accessories Rig ZJ 40 ZJ 40 38,502 - - 38,502 10.00% 365 38,502 - - 38,502 - -
8 8/10/2007 Panasonic PABX system - radio telephone ZJ 40 90,732 - - 90,732 10.00% 365 90,732 - - 90,732 - -
9 1/10/2008 Motor Mono pump 3 Phase ZJ 30 15,135 - - 15,135 10.00% 365 15,102 33 - 15,135 33 -
10 3/25/2008 Interphone, Safe China ZJ 40 431,718 - - 431,718 10.00% 365 421,901 9,817 - 431,718 9,817 -
11 4/2/2008 Pump 1HP ZJ 40 9,200 - - 9,200 10.00% 365 8,971 229 - 9,200 229 -
12 6/25/2008 Slung Pump 5HP ZJ 30 18,800 - - 18,800 10.00% 365 17,899 901 - 18,800 901 -
13 7/4/2008 HD Ventilation Fan Dia 1300 mm ZJ 40 30,410 - - 30,410 10.00% 365 28,877 1,533 - 30,410 1,533 -
14 7/4/2008 HD Ventilation Fan Dia 1300 mm ZJ 30 30,410 - - 30,410 10.00% 365 28,877 1,533 - 30,410 1,533 -
15 6/5/2008 Vickers Pump 38C & 38 D ZJ 30 126,562 - - 126,562 10.00% 365 121,187 5,375 - 126,562 5,375 -
20 3/11/2007 Safety harness ZJ 30 10,424 - - 10,424 10.00% 365 10,424 - - 10,424 - -
21 3/12/2007 Gas detectors & Cylinder ZJ 30 197,015 - - 197,015 10.00% 365 197,015 - - 197,015 - -
22 3/18/2007 Safety Gas Detector ZJ 30 174,800 - - 174,800 10.00% 365 174,800 - - 174,800 - -
23 3/17/2007 Breathing Apparatus with accessories ZJ 30 253,000 - - 253,000 10.00% 365 253,000 - - 253,000 - -
24 7/23/2007 Safety Scott ZJ 40 236,000 - - 236,000 10.00% 365 236,000 - - 236,000 - -
25 7/23/2007 Gas detectors & Cylinder ZJ 40 45,312 - - 45,312 10.00% 365 45,312 - - 45,312 - -
26 7/23/2007 purpose nose, Fire man Axe ZJ 40 29,810 - - 29,810 10.00% 365 29,810 - - 29,810 - -
27 8/11/2007 Co2 Fire Extinguisher 05 Kg ZJ 40 80,000 - - 80,000 10.00% 365 80,000 - - 80,000 - -
28 8/11/2007 AFFF (Foam) Trolley Mounted Fire Extinguisher ZJ 40 46,600 - - 46,600 10.00% 365 46,600 - - 46,600 - -
29 8/11/2007 Fully Body Harms Model AB 105 ZJ 40 42,000 - - 42,000 10.00% 365 42,000 - - 42,000 - -
30 8/11/2007 DCP Fire Extinguisher 12Kg ZJ 40 117,600 - - 117,600 10.00% 365 117,600 - - 117,600 - -
1 3/11/2007 Computer P-IV, Philips Monitor Account 48,012 - - 48,012 33.30% - 48,012 - - 48,012 - -
2 3/11/2007 Compaq V3000 Laptop Ali 60,000 - - 60,000 33.30% - 60,000 - - 60,000 - -
3 5/9/2007 Printer HP colour leaser Jet 2600n Jamal 32,200 - - 32,200 33.30% - 32,200 - - 32,200 - -
4 8/10/2007 Desk Top Computers complete sets ZJ 30 75,000 - - 75,000 33.30% - 75,000 - - 75,000 - -
5 3/27/2008 Computer Acer with monitor Jamal 45,500 - - 45,500 33.30% - 45,500 - - 45,500 - -
6 4/6/2008 Leaser Jet Printer Kausar 18,500 - - 18,500 33.30% - 18,500 - - 18,500 - -
7 4/4/2008 APC UPS Jamal 5,900 - - 5,900 33.30% - 5,900 - - 5,900 - -
8 10/31/2008 Printer LJP 1005 (HP) ZJ40 9,550 - - 9,550 33.30% - 9,550 - - 9,550 - -
9 1/27/2009 Computer Desk top Model DX2390 Tower with USB ZJ30 48,500 - - 48,500 33.30% - 48,500 - - 48,500 - -
10 2/5/2009 Computer Desk top Model HP Pentium with USB ZJ40 47,650 - - 47,650 33.30% - 47,650 - - 47,650 - -
11 2/1/2009 UPS 1 KV ZJ40 28,000 - - 28,000 33.30% - 28,000 - - 28,000 - -
12 10/10/2009 HP Leaser Jet M1319 Printer - Tool Pusher ZJ 40 ZJ40 30,740 - - 30,740 33.30% - 30,740 - - 30,740 - -
13 10/10/2009 HP Leaser Jet M1319 Printer - Camp Boss ZJ 40 ZJ40 30,740 - - 30,740 33.30% - 30,740 - - 30,740 - -
14 10/29/2009 HP Leaser Jet M1319 Printer - Tool Pusher ZJ 30 ZJ30 30,740 - - 30,740 33.30% - 30,740 - - 30,740 - -
15 10/29/2009 Lenovo N - 500 Note Book ZJ40 73,300 - - 73,300 33.30% - 73,300 - - 73,300 - -
16 11/22/2009 Computer HP Desk Top DK -7500 Series ZJ30 63,900 - - 63,900 33.30% - 63,900 - - 63,900 - -
17 11/22/2009 HP Leaser Jet M1319 Printer - Tool Pusher ZJ 30 ZJ30 30,740 - - 30,740 33.30% - 30,740 - - 30,740 - -
18 1/8/2010 HP Compaq DX 7500 Javed 62,400 - - 62,400 33.30% - 62,400 - - 62,400 - -
19 1/1/2010 Note Book 1BMG Agha 77,140 - - 77,140 33.30% - 77,140 - - 77,140 - -
20 5/1/2010 CPU - Dell ZJ40 67,477 - - 67,477 33.30% - 67,477 - - 67,477 - -
21 11/2/2012 Computers KO 82,856 - - 82,856 33.30% - 82,856 - - 82,856 - -
22 11/2/2012 Printer KO 7,816 - - 7,816 33.30% - 7,816 - - 7,816 - -
23 11/29/2012 Computers Desk Top with accessories - Salmoon & Zoaib HO 354,384 - - 354,384 33.30% - 354,384 - - 354,384 - -
24 2/14/2013 Computers Desk Top with accessories for Khizar Abbas HO 101,574 - - 101,574 33.30% - 101,574 - - 101,574 - -
25 6/22/2013 Computers Desk Top with accessories for Javed Paracha HO 137,655 - - 137,655 33.30% - 137,655 - - 137,655 - -
26 9/18/2013 LAP TOP - DEL Inspiron N7520 - MG Kausar HO 153,270 - - 153,270 33.30% - 153,270 - - 153,270 - -
27 1/13/2014 HP Server DL380P G8 HO 861,000 - - 861,000 33.30% - 861,000 - - 861,000 - -
28 1/13/2014 Premier System SSG 140 412 MB HO 325,358 - - 325,358 33.30% - 325,358 - - 325,358 - -
1 5/8/2007 File cabinet Jamal 6,600 - - 6,600 10.00% 365 6,600 - - 6,600 - -
1 4/16/2007 Ambulance at site ZJ 30 1,595,225 - - 1,595,225 20.00% - 1,595,225 - - 1,595,225 - -
2 6/22/2013 Honda Civic vti (MGKAUSAR) HO 2,403,650 - - 2,403,650 20.00% 365 2,177,114 226,536 - 2,403,650 226,536 -
3 8/31/2013 Honda City (JAMAL) HO 1,728,394 - - 1,728,394 20.00% 365 1,499,204 229,190 - 1,728,394 229,190 -

Grand Total 1,163,295,604 1,163,295,604 1,070,252,123 73,225,922 - 1,143,483,938 93,037,588 19,811,666