Representation Letter MESSRS ALLIOTT GULF LIMITED

Chartered Accountants & Management Consultants Bldg. No.14, Wazir Akbar Khan Area Kabul Afghanistan

Dear Sir, In connection with your examination of the financial statements of M/s. MoPH Afghanistan as at 20th March 2010, we confirm to the best of our knowledge and belief the following representations made to you. 1 Financial statements The financial statements fairly present the financial position of the company (and its subsidiaries) at2oth March.,2010and the results of its (their) operations and cash flow information for the year then ended. They have been prepared in conformity with generally accepted accounting practice on bases consistent with those of the preceding year (except as disclosed) and in accordance with the relevant provisions of the Companies Act and other applicable statutes. 2 Disclosure of information We have made available to you: All financial records and related data;

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General We are not aware of: Any accounts, transactions or material agreements not fairly described and properly recorded in the financial and accounting records underlying the financial statements; Any irregularities involving management or employees who have significant roles in the system of internal control; Any irregularities involving employees which could have a material effect on the financial statements; Any violation or possible violation of laws or regulations, the effect of which should be considered for adjustment to or disclosure in the financial statements.

The company has complied with all aspects of contractual agreements that would have a material effect on the financial statements in the event of noncompliance. 4 Post balance sheet events Assets and liabilities have been adjusted for events occurring after the balance sheet date that provide additional evidence to assist with the estimation of amounts relating to conditions existing at the balance sheet date. Disclosure has been made of those events occurring after the balance sheet date that do not affect the condition of assets or liabilities at the balance sheet date but which are of such importance that non-disclosure would affect a proper evaluation of the financial statements. Apart from changes in the ordinary course of business, events subsequent to the balance sheet date have not made the present financial position substantially different from that shown by the balance sheet. 5 Liabilities All known liabilities which existed at the balance sheet date have been brought to account.

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Contingent liabilities Except as disclosed in the financial statements, there were no material contingent liabilities, including potential liabilities under claims or pending or threatened litigation, at the balance sheet date.

Commitments At the balance sheet date there were no material commitments under contracts placed for capital expenditure, forward contracts of purchase and sale of foreign exchange or amounts of capital expenditure authorized by the directors which had not been contracted for, other than those provided for or noted in the financial statements. The method by which management proposes to finance commitments for any capital expenditure either contracted for or authorized is as follows:

Future losses Where material, provision has been made for losses to be sustained: as a result of events which occurred and contracts entered into by the balance sheet date; in the fulfillment of, or the inability to meet, any sales commitments; in the fulfillment of any warranties or guarantees provided on sales; as a result of purchase commitments for inventory quantities in excess of normal requirements or at prices in excess of prevailing market prices; As a result of the reduction of excess or obsolete inventories to their estimated net realizable value.

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Fixed assets The net book values at which the premises, plant, equipment and vehicles are stated in the balance sheet were arrived at after; Taking into account as additions all expenditure (excluding expenditure of a revenue nature) during the year which represented capital outlay on these assets; Writing off all amounts relating to items which have been sold and scrapped by the balance sheet date; Providing for depreciation on a scale sufficient to cover obsolescence as well as wear and tear and thus to reduce the net book values of the assets to their estimated residual values over the economically useful lives of the assets.

10 Encumbrances Except as indicated in the financial statements, the assets reflected in the balance sheet at the date were owned by the company, free of any charge in favors of third parties and none of the liabilities were secured, on any assets of the company. 11 Neither fixed nor current assets Other than where disclosed, these assets have a value equal to the amounts stated in the balance sheet. Adequate provision has been made for the shortfall in the cases where there has been a permanent material diminution in value between the date of acquisition and the balance sheet date. Any decline in the value not provided for is considered to be of a temporary nature. 12 Current assets Current assets have a value, on realization in the normal course of business or an expected cost benefit, at least equal to the amounts at which they are stated in the balance sheet. The amounts provided to reduce current assets to their net realizable value are not in excess of those reasonably necessary for the purpose.

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13 Bank accounts All Bank accounts maintained by the company have properly been disclosed and included in the financial statement. 14 Future plans Except as disclosed in the financial statements the company (and its subsidiaries) has (ve) no plans or intentions that may materially affect the carrying value or classifications of assets and liabilities. 15 Income statement Except as disclosed in the financial statements the results of operations for the year were not materially affected by transactions of an extraordinary or abnormal nature or items relating to a prior year. 16 Options / Profit sharing All material share or other options granted by the company (and its subsidiaries) and any material bonus or other profit sharing arrangements have been adequately disclosed or provided for.

We acknowledge that we are responsible for the fair presentation of the financial statements in accordance with generally accepted accounting practice. Yours faithfully

HSS Coordinator Date

.. Head of the Accounts Department

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