Financial Attest Audit Report on the Accounts of Khyber Pakhtunkhwa Integrated Tourism Development Project - C&W Component Financed by World Bank, Credit No.6462-PK And Government of Khyber Pakhtunkhwa Communication and Works Department For the Financial Year 2020-21 Auditor General of Pakistan Islamabad TABLE OF CONTENTS Page No. List of Abbreviations ....................................................................................................... 1 Preface.............................................................................................................................2 PART-I Project Overview ....................................................................................................4 Auditor's Report to the M anagem ent (Audit Opinion).............................................5 Financial Statem ents...............................................................................................6 PART-II COVERING LETTER TO THE MANAGEMENT .............................................. 18 EXECUTIVE SUM M ARY .................................................................................. 19 M AN AGEM ENT LETTER................................................................................... 20 1. Introduction ........................................................................................................... 21 2. Audit Objectives................................................................................................... 21 3. Audit Scope and M ethodology .............................................ehdl2........................... 21 4. AUDIT FINDINGS AND RECOMMENDATIONS............................................... 22 4.1. Organization and M anagem ent .................................................................... 22 4.2. Financial M anagem ent.........................1t...................................................... 22 4.3. Procurem ent and Contract M anagem ent.................................................... 24 4.4. Construction and W orks ................................................................................ 25 4.5. M onitoring and Evaluation......................................................................a.o... 26 4.6. Com pliance with Grant / Loan Covenants...................................................... 27 4.7. Environm ent ................................................................................................. 28 4.8. Sustainability..............................................................................................a.i28 4.9. Overall A ssessment ...................................................................................... 28 5 CON CLU SION ................................................................................C.SO2................. 29 ACKN OW LED GEM ENT .......................................................................................31 ANN EXURE3S ....................................................................................................... 32 Abbreviations and Acronyms C&W Communication & Works Department CPWD Central Public Works Department DAC Departmental Accounts Committee DoT Department of Tourism DPR Disabled Persons Rehabilitation ECNEC Executive Committee of National Economic Council ESMP Environmental & Social Management Plan FAAR Financial Attest Audit Report FAP Foreign Aided Project FAT Field Audit Team FBR Federal Board of Revenue GCC General Conditions of Contract GFR General Financial Rules GoKP Government of Khyber Pakhtunkhwa GoP Government of Pakistan HQ Head Quarter IDA International Development Association INTOSAI International Organization of Supreme Audit Institutions IPC Interim Payment Certificate IPF Investment Project Financing IPP Indigenous People Plan IPSAS International Public Sector Accounting Standards ISSAI International Standards of Supreme Audit Institution IT Information Technology KITE Khyber Pakhtunkhwa Integrated Tourism Development Project KP Khyber Pakhtunkhwa KPRA Khyber Pakhtunkhwa Revenue Authority NBP National Bank of Pakistan NESPAK National Engineering Services Pakistan PC-I Planning Commission Proforma-1 PCATP Pakistan Council of Architects and Town Planners PMU Project Management Unit RAP Resettlement Action Plan SOE Statement of Expenditure ToRs Terms of Reference US United States 1I Page PREFACE The Auditor-General conducts audits subject to Articles 169 and 170 of the Constitution of the Islamic Republic of Pakistan 1973, read with Sections 8 and 12 of the Auditor-General's (Functions, Powers and Terms and Conditions of Service) Ordinance, 2001. The audit of "Khyber Pakhtunkhwa Integrated Tourism Development Project - C&W Component", financed by the World Bank & Government of Khyber Pakhtunkhwa was carried out accordingly. The Directorate General Audit Khyber Pakhtunkhwa conducted audit of "Khyber Pakhtunkhwa Integrated Tourism Development Project - C&W Component", financed by the World Bank under Credit No.6462-PK and Government of Khyber Pakhtunkhwa during September 2021 for the period 2020-21, with a view to reporting significant findings to stakeholders. Audit examined the economy, efficiency, and effectiveness aspects of the project. In addition, Audit also assessed, on test check basis whether the management complied with applicable laws, rules, and regulations in managing the project. The Audit Report indicates specific actions that, if taken, will help the management realize the objectives of the project. The Report was finalized in light of written replies/ discussion with the Project Management. The Principal Accounting Officer was also requested to convene DAC meeting. However, DAC meeting was not convened till finalization of this report. The Report consists of two parts. Part-I contains Auditor's Report (Audit Opinion) and Financial Statements. Part-II contains Executive Summary, Management Letter and Audit Findings. The Report has been prepared for submission to the World in terms of its Financing Agreement No.6462-PK with the Government of Is1 ic Republic o Pakistan. Dated: /' -/2021 (Israr uJ Peshawar Director General Audit Khyber Pakhtunkhwa 211 a g e PART-I 1. PROJECT OVERVIEW 2. AUDITOR'S REPORT TO THE MANAGEMENT 3. FINANCIAL STATEMENTS 3I1' ag v PROJECT OVERVIEW Name of Project : Khyber Pakhtunkhwa Integrated Tourism Development Project - C&W Component Sponsoring Authority : World Bank and Government of Khyber Pakhtunkhwa Executing Authority Communication & Works Department Credit No. : 6462-PK PC-1 Cost : Rs. 17,000.000 million World Bank share : Rs. 14,000.000 million GoKP share : Rs. 3,000.000 million Date of Commencement 14th November, 2019 Actual Date of Commencement 26th November, 2019 Date of Completion (as per PC-I) 30th June, 2025 Date of Approval by ECNEC 15th July, 2019 Loan Closing Date 30th June, 2025 Loan Utilization Status in F.Y 2020-21 SOEs Procedure : Rs. 128.951 million Direct Payment : Nil GoKP Share : Nil Total Rs. 128.951 million Loan Utilization Status up to Previous F.Y 2019-20 SOEs Procedure : Rs. 17.488 million Direct Payment : Nil GoKP Share : Nil Total Rs. 17.488 million 4 P a ge OFFICE OF THE - DIRECTOR GENERAL AUDIT Fax: = 9222417 KHYBER PAKHTUNKHWA PBX: =211250-54 PESHAWAR Auditor's Report to the Management (Audit Opinion) Auditor's Report on the Financial Statements We have audited the accompanying financial statements of "Khyber Pakhtunkhwa Integrated Tourism Development Project - C&W Component", financed by the World Bank under Credit No.6462-PK and Government of Khyber Pakhtunkhwa that comprises of Statement of Receipts and Payments, Statement of Comparison of Budget and Actual Amounts together with the notes forming part thereof for the year ended 30th June, 2021. Management Responsibility It is the responsibility of project management to establish and maintain a system of internal control, and prepare and present the Statement of Receipts and Payments in conformity with the requirements of Cash Basis IPSAS, Financial Reporting under the Cash Basis of Accounting Standard. Auditor's Responsibility The responsibility of the auditor is to express an opinion on the financial statements based on the audit conducted. We conducted our audit in accordance with the International Standards of Supreme Audit Institutions. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatements. The audit process includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. It also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall statement presentation. We believe that our audit provides a reasonable basis for our opinion. Opinion In our opinion: a) The financial statements present fairly, in all material respects, the cash receipts and payments by the project for the year ended 30' June, 2021 in accordance with Cash Basis IPSAS, Financial Reporting under the Cash Basis a codii Standard. b) The expenditure of Rs. 128.951 million has been i urred in accordance with the requirements of legal agreements, Dated: / / /2021 (Israr u Haq) Peshawar Director General Audit Khyber Pakhtunkhwa 5 |Pat FINANCIAL STATEMENTS "KHYBER PAKHTUNKHWA INTEGRATED TOURISM DEVELOPMENT PROJECT - C&W COMPONENT ASSISTED BY WORLD BANK FOR THE YEAR ENDED 30TH JUNE, 2021 Page No. Statement of Receipts and Payments 7 Statements of Comparison of Budget and Actual Amounts 8 Notes to the Financial Statement 9-13 Designated US Dollar Account/ Bank Reconciliation Statement 14 Bank Statement 15-16 6| Page KHYBER PAKHTUNKHWA INTEGRATED TOURISM DEVELOPMENT PROJECT - KITE C&W Component Statement of Receipts and Payments For the Year Ended June 30, 2021 Note 2020-2021 2019-2020 Recelpts(Payments) Payment by Third Recelpts(Payments) Payment by Third Controlled by Project Parties Controlled by Project Parties Pak Rupees RECEIPTS External Assistance: IDA - World Bank 05 1,806,488,394 i 2311,727,930 Counterpart Funds 06 L - TOTAL RECEIPTS 1,806,488,394 - 311,727,930 PA YMVENTS Consultancy Services 07 24,221,457 - Civil Works 08 55.025,500 - - Goods & Materials 09 15,261,379 - 13,870,500 - Incremental Operating Costs 10 34,443,407 - 3,618,054 - TOTAL PAYMENTS 128,951,743 - 17,488,554 - Increase /(Decrease) in Cash 1,677,536,651 - 294,239,376 Cash at Beginning of Year 294,239,376 - - Cash at End of Year 11 1,971,776,027 - 294,239,376 - The accompanying notes form an intergral part of these financial statements and are to be read therewith. Auditfficer PROArftftf'FOR Project Management Unit IPMUI KITE C&W Deptt: Peshaway KHYBER PAKHTUNKHWA INTEGRATED TOURISM DEVELOPMENT PROJECT- KITE C&W Component Statement of Comparison of Budget and Actual Amounts For the Year Ended June 30, 2021 Note 2020-2021 2019-2020 Budgeted Actual Amount Actual Amount Amount Amount Pak Rupees RECEIPTS External Assistance IDA - World Bank 05 1,806,488,394 1,806,488,394 311,727,930 311,727,930 Counter Part Fund 06 - - TOTAL RECEIPTS 1,806,488,394 1,806,488,394 311,727,930 311,727,930 PA YMENTS Consultancy Services 07 32,364,000 24,221,457 - - Civil Works 08 65,000,000 55,025,500 - - Goods & Materials 09 31,680,000 15,261,379 31,680,000 13,870,500 Incremental Operating Costs 10 44,192,000 34,443,407 16,357,000 3,618,054 TOTAL PA YMENTS 173,236,000 128,951,743 48,037,000 17,488,554 The accompanying notes form an intergral part of these financial statements and are to be read therewith. Au it Officer Project Director PROJECT DIRECTOR Project Management Unit IPMU) KITE C&W Deptt: Peshawar KHYBER PAKHTUNKHWA INTEGRATED TOURISM DEVELOPMENT PROJECT - KITE C&W Component Notes to the Financial Statements For the Year Ended June 30, 2021 1 ENTITY AND ITS LEGAL STATUS The financial statements are for Khyber Pakhtunkhwa Integrated Tourism Development Project (KITE) PMU CWD. The Project has been conceived under IDA assistance to enable the development of an inclusive and sustainable tourism sector in Khyber Pakhtunkhwa through strengthening institutional capacity, increasing private sector participation, and improving destination infrastructure in support of the tourism ecosystem in KP. The Project is implemented under overall supervision of Communication & Works Department Khyber Pakhtunkhwa. The Project has established PMUs one each at Department of Tourism and Communication and Works Department Khyber Pakhtunkhwa reporting to concerned administrative Secretary. Financing A credit of USD 70 million equivalent to PKR 17,000.00 million was signed between International Development Association and Government of Pakistan. The Project and Financing agreements were signed on 14th November and 26th November 2019 bearing Credit # IDA 6462 - Pak. The project became effective from 26th November with the closing date of June 30, 2025. The project controls its own Designated US Dollar Bank Account A -122 at NBP Main Branch Peshawar Cantt. Funds are received from IDA- WB according to projected financial requirements in line with Financing Agreement into the Project's designated bank account. Responsible Agency A primary responsibility for overall progress and management of financing has been entrusted to Communication & Works Department, Government of Khyber Pakhtunkhwa. 2 Certification by Project Management on Application of Funds The management of Khyber Pakhtunkhwa Integrated Tourism Development Project (KITE) certifies that the funds have been applied/expenditure have been incurred for the purposes intended in the financing agreement. 3 Accounting Convention and Statement of Compliance These Financial Statements have been prepared in accordance with Cash Basis International Public Sector Accounting Standards (IPSAS), Financial Reporting under the Cash Basis of Accounting standard. The accounting policies have been applied consistently throughout the period. 4 Significant Accounting Policies Following accounting policies have been consistently applied throughout the financial year. 4.1 Reporting Currency All amounts in the financial statements are in Pak Rupees. 4.2 Revenue Recognition Revenue is recognized on the date of receipt of money by bank or clearance of cheque. Revenue is recognized on gross basis and any related costs are recorded separately 4.3 Recognition of Expenditure Expenditure is recognized on the date when payment is made or cheque is issued. Financial year to which the payments pertain is determined by the date on which a cheque or payment advice is issued. 4.4 Foreign Currency Transactions Cash receipts and payments arising from transactions in foreign currencies are recorded in Pak Rupee by applying to the foreign currency amount, the exchange rate between the Pak Rupee and the Foreign Currency at the date of the receipts and payments. Exchange differences arising on settlement of these transactions are recognized in the Statement of Receipts and payments. Au itOffifCerJWQ6MW%R Project Management Unit IPMU) AWE C&W Deptt: Peshawar KHYBER PAKHTUNKHWA INTEGRATED TOURISM DEVELOPMENT PROJECT - KITE C&W Component Notes to the Financial Statements For the Year Ended June 30, 2021 5 External Assistance Extental assistance was received in the form of Credit from the International Development Association (IDA) under Project Agreement signed on 14th November 2019 between Intermational Development Association and Govemsment of Khyber Pakhtukhwa (GoKP) and subsequent Financing agreement dated 26th November 2019 between the International Declopment Association and Government of Pakistan (GoP) for execution of Khyber Pakhtunkhwa lategrated Tourism Development Project (KITE), Communication & Works Department. The following amounts were received by the Project during the period. 2020 -2021 2019 -2020 US $ Pak Rupees US S Pak Rupees SOE Procedures 5.1 Direct Payment 5.2 11,152,870 1 1,806,488,394 1,940,000 311,727,930 11,152,870 1,806.488,94 1_940,000 311727,930 5.1 This represents funds transferred to the PMU KITE -CWD Designated US Dollar Bank Account hearing number A-122 (4165770098) by the World Bank on the basis of Withdrawal Applications submitted by the Project. 5.2 This represent finds paid directly to the consultants/suppliers etc by World Bank through submission of Direct Payment withdrawal Apilicaiton by PMU-KITE - CWD using client connection. 5.3 There has been no instance of non compliance with the terms and conditions of the financing agreement between the World Bank and (oP/GoKP which have resulted in cancellation of Credit 5.4 Undrawn External Assistane Undrawn Credit represent amounts specified in the financing agreement between the World Bank and GOP that the World Bank will disburse for KITE project purposes. 2020-2021 2019- 2020 Note Amounts in US S Closing Balance 47,493,349 62,539,960 47,493,349 62,539,960 2020- 2021 2019-2020 6 Counter Part Fonds Note Amounts In PKR Receipts 7 Consulting Services Note 2020-2021 2019-2020 Amounts in Pak Rupees 7.1 Individual Consultants 5,282,500 7.2 Consultancy Firma 18,938,957 24,221457 Note 2020-2021 2019-2020 Amounts In Pak Rupees 8 Civil Works 55025,500 55,025,MO0 9 Goods & Material Note 2020-2021 2019-2020 Amounts in Pak Rupees 9.1 Vehicles . 9.2 Office Equipments 11,818,522 93 Office Furniture & Fixtures 3,442,857 13,870,500 15,261,379 13,870,500 10 incremental Operating Cost Note 2020-2021 2019-2020 Amounts in Pak Rupees 10.1 Salary and Allowances 16,667,739 2,571,860 12.2 Operating Costs 17,775,668 1,046,194 34,443,407 3,618,054 11 Cash And Bank Amounts in Pak Rupees 2020- 2021 2019 -2020 Cash at Bank (External Assistance) 1,971,776,027 294,239,376 Counterpart Funds 1,971,776,027 194,239,376 12 Authorization for Issue These financial statements have been authorized fbr issue by the Project Director on 31.09.2021 13 General Figures have been rounded offto the nearest rupee. Project Director PROJECT DIRECTOR Project Management Unit IPMU) gTE C&W Deptt: Peshawar (0/2 KHYBER PAKHTUNKHWA INTEGRATED TOURISM DEVELOPMENT PROJECT - KITE C&W Component Additional Disclosure Note 5 - 8 For the Year Ended June 30. 2021 7 Consulting Services Note 2020-2021 2019-2020 Amounts in Pak Rupees 7.1 Individual Consultants Environment & Social Safeguard Expert 3,357,500 - Architect 1,925,000 - 5,282,500 - 7.2 Consultaney Firms M/s NESPAK 18,938,957 - 18,938,957 - 24,221,457 - 8 Civil Works 8.1 Conservation & Preservation Development Works Bhamala Stupa Haripur 6,019,187 - Dir Museum Chakdara 6,323,547 - Hund Museum Swabi 7,927,253 - Mardan Museum 6,700,033 - Shapula Stupa Landi Kotal 15,515,920 - Udigram Masjid Swat 12,539,360 Kalam Bazar Masjid Swat 55,025,500 9 Goods 9.1 Vehicles A Project Management Unit 01 No Toyota Revo - 6,587,500 01 No Toyota Grande - 3,936,500 01 No Toyota Altis -3346,500 - 13,870,500 9.2 Office Equipments A Project Management Unit - CWD Laptops (7+2) 2,609,500 Desktop Computers (7Nos) 1,540,000 Laser Jet Printers (5 Nos) 235,000 External Hard Disks (1ONo) & USB 126,000 Generator (1 No) 2,050,000 Photocopier (1 No) 733,000 Air Conditioners (9 Nos) 1,044,000 Branded Gas Heater (6No) 160,000 Refrigerator (1 No) 61,000 Water Dispenser (3 No) 73,500 Stablizer (3No) 111,600 Telephone Exchange with sets (6-+-24) 265,000 LED (2 No) 397,000 Multimedia Projector (lNo) 140,000 Cannon DSLR Camera (INo) 493,500 CCTV Camera system 529,000 Fax Machine (I No) 120,000 Special Design Walk Though 350,000 Go Pro Camers (3Nos) 450,000 Logitech Video Conferencing Camera (1) 330,422 11,818,522 - 9.3 Office Furniture & Fixtures A Project Management Unit- CWD Executive Side Rack (INo) 42,716 Credenza size (INo) 90,572 Executive Table (3 No) 350,217 Serina model wooden chair (8No) 118,497 Wooden center table (12 No) 59,248 Book Shelf 3 doos (6No) 162,934 Book Shelf showcase (SNo) 92,576 Executive Table with side rack (9No) 438,775 Visitor chair interwood model (18+646 No) 281,227 Small screna model chair (6No) 48,143 Meeting table chair fix serina model (24No) 192,572 Meeting table chair high back revologing (INo) 11,109 Meeting table (INo) 308,587 Table (5No) 52,462 Side rack table (5No) 21,604 Computer Table for meeting (I No) 6,172 4 drawers mushtark (3No) 80,765 Revoling chair wooden natural can knitted (INo) 30,858 Revolving chair strong low back allowy arms (12No) 414,742 Low back revolging chair local (6No) 44,436 Executive Table set (INo) 55,545 Key Box (INo) 7,406 White Board (INo) 5,554 Inaguration Board (2No) 37,030 Fello plastic chair set (INo) 14,195 Wooden Sofa (INo) 153,886 Stell frame chair plastic knitted (1ONo) 20,533 Steel bench imported (2No) 57,494 Center Table (2No) 49,094 Roller Blind 193,908 3,442,857 - 152679l 3870,50 10 Incremental Operating Costs 10.1 Salaries & Allowancees Project Director 2,841,279 Finance Manager 2,232,362 Infra Structure Engineers 3,057,014 Road Engineers 2,120,339 Procurement Expert 677,131 PA to Project Director 580,000 Admin Assistant 462,000 Computer Operators 1,166,000 Procurement Assistant 570,000 Accounts Assistant 568,000 Drivers 714,766 Cleaner 213,100 Office Messengers 278,970 Watchmen I Gate Keeper ! Mali 1,186,778 16,667,739 2,571,860 10.2 Operating Cost A Project Management Unit - CWD Office Rent 3,397,499 - POL for Vehicles 1,332,690 372,094 Utilities 377,824 - TA/DA Charges 1,320,667 199,180 Stationery/ Printing/ IT 1,370,943 64,125 Advertisement & Publicity 5,293,720 - O&M ITIOffice Equipment 2,096,096 - Repair & Maintenance (Vehicle &Machinery) 281,794 390,320 Contingencies 2,304,435 20,475 17,775,668 1,046,194 B Sectoral Operating Costs - 34443,407 3,618,054 128,951,743 17,488,554 Ait fferProject Director PROJECT DIRECTOR Project Management Unit (PMU) KITE C&W Deptt: Peshawar KHYBER PAKHTUNKHWA INTEGRATED TOURISM DEVELOPMENT PROJECT - KITE C&W Component Designated US Dollar Account Statement For period Ending. June 30, 2021 Account No. US$ Account No. A 122 Depositary Bank. National Bank of Pakistan, Address. MAIN BRANCH PESHAWAR CANTT Credit No. IDA - 64620-PK Currency. US $ PKR Opening Balance as on 01/07/2020 1,831,162 294,239,376 IDA Advance during F. Year 2020-21 11,152,870 1,806,488,394 Total funds available 12,984,032 2,100,727,770 Deduction Expenditures during F. Year 2020-21 802,515 128,951,743 Less: Total paid 12,181,517 1,971,776,027 Balance per Books of PMU KITE - CWD on 30/06/2021 12,181,517 1,971,776,027 Balance per Bank Statement of NBP on 30/06/2021 12,181,515 1,971,775,757 Difference: 1.68 270.00 CHEQUES ISSUED BUT NOT PRESENTED UNTIL JUNE 30,2021 Cheque DOLLAR USD Date No. I RATE AMOUNT 23-06-2020 191225861 270.00 160.68 1.68 Total 270 1.68 AuitTificer PRti& MKfOR Project Management Unit (PMUI KITE C&W Deptt: Peshawar NATIONAL ANKQfPAKISIAN PE$HAWARCANTT(386mw STATEMENT PERIOD: jun-211 LOAN NO: ADP No.1120/170539 NAME OF PROJECT: KP INTEGRATED TOURISM DEVELOPMENT PROJECT (IDA ASSISTED) REVOLVING FUND ACCOUNT NO: A-122 0.00 0000 9,266,378,00 57,668.15 CHEQUE / DEPOSIT / RECEIPT PAYMENT / WITHDRAWAL BALANCE SRP BSC EXCHANGE* USD EQUIVT: EXCHANGE USD EQUIVT: DATE LETTER PKR (ACTUAL) RATE (NOTIONAL) PKR (ACTUAL) RATE USD EQUIVT: PKR (ACTUAL) (NOTIONAL 31.05.2021 BALANCE 1,981,042,135.00 12.239,183.50 01.06.2021 2239300681 94.565.00 160.6845 588.51 1,980,947,570.00 12,238,594.99 01.06.2021 2239300661 115,717.00 ,160.6845 720.15 i,980,831,853.00 12,237,874.84 01.06.2021 2239300671 56,602.00 160.6845 352.26 1,980,775,251.00 12,237,522.58 01.06.2021 223930068 51,008.00 160.6845 317.44 1,980,724,243.00 12,237,205.14 01.06.2021 223930069 53,882.00 160.6845 335.33 1,980,670,361.00 12,236,869.81 01.06.2021 223930070 -37,080.00 160.6845 230.76 1,980,633,281.00 12,236,639.05 01.06.2021 223930071 162,254.00 160.6845 1,009.77 1,980,471,027.00 12,235,629.28 03.06.2021 2 150,500.00 160.6245 936.62 1,980,320,527.00 12,234,692.66 03.06.2021 223930076 50,000.00 160.6845 311.17 1,980,270,82700 12,234,381.49 07.06.2021 223930075 647,499.00 160.6845 4,029.63 1,979.623,028.00 12,230,351.86 07.06.2021 223930074 3,905.00 160.6845 24.30 1,979,619,123.00 12,230,327.56 03.05.2021 223930038 1,543,363.00 160.6845 9,604.93 1,978,075,760.00 12,220,722.63 03.05.2021 223930040 1,300,741.00 160.6845 8,095.00 1,976,775,019.00 12,212,627.63 22.06.2021 223930079, 50,000.00 160.6845 311.17 1,976,725,019.00 12,212,316.47 22.06.2021 223930078 88,240.00 160.6845 549.15 1,976,636,779.00 12,211,767.31 23.06.2021 223930080 81,884.00 160.6845 509.59 1,976,554,896.00 12,211,257.72 25.06.2021 223930090 577,850.00 160.6845 3,596.18 1,975,977,045.00 12,207,661.54 25.06.2021 223930097 36,794.00 160.6845 228.98 1,975,940,251.00 12,207,432.56 25.06.2021 223930098 300.00 160.6845 1.87 1,975,939,951.00 12,207,430.69 25.06.2021 223930101 166,661.00 160.6845 1,037.19 1,975,773,290.00 12,206,393.60 25.06.2021 223930100 226,901.00 160.6845 1,412.09 1,975,546,389.00 12,204,981.41 25.06.2021 223930099 2,268,081.00 160.6845 14,115.12 1,973,278,308.00 12,190,866.29 25.06.2021 223930081 37,079.00 1606845 230.76 1,973,241,229.00 12,190,635.53 28.06.2021 223930095 25,504.00 160.6845 158.72 1,973,215,725.00 12,190,476.81 28.06.2021 223930094 27,450.00 160.6845 170.83 1,973,188,276.00 12,190,305.98 28.06.2021 223930093 28,301.00 160.6845 176.13 1,973,159,974.00 12,190,129.85 28.06.2021 223930092 57,435.00 160.6845 357.44 1,973,102,539.00 12,189,772.41 28.06.2021 223930088 291,500.00 160.6845 1,814.11 1,972,811,039,00 12,187,958.30 28.06.2021 223930089 247,083.00 160.6845 1,537.69 1,972,563,956.00 12,186,420.61 28.06.2021 223930091 46,859.00 160.6845 291.62 1,972,517,097.00 12,186,128.99 28.06.2021 223930096 26,941.00 160.6845 167.66 1,972,490,156.00 12,185,961.32 28.06.2021 223930082 188,113.00 160.6846 1,170.70 1,972,302,043.00 12,184,790.62 28.06.2021 223930083 147,799.00 160.6845 919.81 1,972,154244.00 12,183,870.82 28.06.2021 223930084 109,916.00 160.6845 684.05 1,972,044,328.00 12,183,186.77 28.06.2021 22393008 93,688.00 1 160.6846 583.06 1 1,971,950,640.00 12,182,603.71 28.06.2021 223930086 77,197.00 160.6845 480.43 1,971,873,443.00 12,182,123.29 28062021 223930087 97,686.00 160.6845 607.94 1,971,776,757,00 12,181,515.35 (Authorized Signatre NBPi (Authorized Siànatùe SB )