Islamic Republic of Afghanistan

Supreme Audit Office

AUDIT REPORTFY 1397 (2018)

Prjc ID GrnNme PrjctNm

P128048 H894-AF Access to Finance Project

Dcme 2019

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Islamic Republic of Afghanistan

Supreme Audit OfficeReference Number: . Date:; 5

Auditor General's ReportTo,

His Excellency,

Minister of Finance,

Government of Islamic Republic of Afghanistan.

Report on the Audit of the Financial Statements

Opinion

We have audited the accompanying Statements of Cash Receipts and Payments (the "FinancialStatements") of Part I of Access to Finance (A2F) Project bearing World Bank Project IDNumber P128048 financed under Grant Number H894-AF (hereinafter referred to as "Project")for the financial year ended on 30 Qaws 1397 (21 December 201 8), which comprise a summary ofsignificant accounting policies and other explanatory notes forming part of the financial statements.

In our opinion, the accompanying financial statements present fairly, in all material respects, thecash receipts and payments of the Project for the financial year ended on 30 Qaws 1397 (21December 2018) in accordance with Cash Basis IPSAS (International Public Sector AccountingStandard) - "Financial Reporting under the Cash Basis of Accounting" and comply with the termsand conditions of Project's Grant/ or Financing Agreement.

Basis for Opinion

We conducted our audit in accordance with International Standards of Supreme Audit Institutions("ISSAls"). Our responsibilities under those standards are further described in the Auditor'sResponsibilities for the Audit ofthe Financial Statements section of our report. We are the SupremeAudit Institution (SAl) of Islamic Republic of Afghanistan and independently derive our legalmandate from the Supreme Audit Office Law and in accordance with the Code of Ethicsimplemented by the SAO based on the ISSAI 130- Code of Ethics together with the ethicalrequirements that are relevant to our audit of the financial statements in Afghanistan and applicableto SAO auditors including external experts for the audit, and we have fulfilled our other ethicalresponsibilities in accordance with these requirements and the Code of Ethics of SAO.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basisfor our opinion.

Page 1 of 3

Responsibilities of Ministry of Finance for the Financial Statements

The Ministry of Finance is responsible for the preparation and fair presentation of the projectfinancial statements in accordance with International Public Sector Accounting Standards"Financial Reporting under the Cash Basis of Accounting" and for such internal control as ministrydetermines is necessary to enable the preparation of financial statements that are free from materialmisstatement, whether due to fraud or error and selecting and applying appropriate accountingpolicies.

The ministry is also responsible for ensuring that activities and financial transactions andinformation reflected in the Financial Statements are in compliance with the project's Grant/ orFinancing Agreement.

Those charged with governance of the ministry are responsible for overseeing the project's financialreporting process.

Auditor's Responsibilities for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a wholeare free from material misstatement, whether due to fraud or error, and to issue an auditor's reportthat includes our opinion. Reasonable assurance is a high level of assurance but is not a guaranteethat an audit conducted in accordance with ISSAls will alw s detect a material misstatement whenit exists. Misstatements can arise from fraud or error an considered material if, individually orin the aggregate, they could reasonably be expected t influence the economic decisions of userstaken on the basis of these financial statements. iAs part of an audit in accordance with ISSAIs, we e eM e professional jidgpnent and maintainprofessional skepticism throughout the audit. We also: 41\

* Identify and assess the risks of material misstatem f the finei statements, whether

due to fraud or error, design and perform audit procedures responsive to those risks, andobtain 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 oneresulting 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 auditprocedures that are appropriate in the circumstances, but not for the purpose of expressingan opinion on the effectiveness of the project's internal control.

* Evaluate the appropriateness of accounting policies used and the reasonableness ofaccounting estimates and related disclosures made by management.

* Evaluate the overall presentation, structure and content of the financial statements,including the disclosures, and whether the financial statements represent the underlyingtransactions and events in a manner that achieves fair presentation.

* Evaluate the financial transactions and information reflected in the Financial Statements andwhether they are in compliance with the terms and conditions of Project's Grant/ orFinancing Agreements.

Page 2 of 3

We communicate with those charged with governance of the ministry regarding, among othermatters, the planned scope and timing of the audit and significant audit findings, including anysignificant deficiencies in internal control that we identify during our audit,

We also provide those charged with governance of the ministry with a statement that we havecomplied with relevant ethical requirements regarding independence, and to communicate withthem all relationships and other matters that may reasonably be thought to bear on ourindependence, and where applicable, related safeguards.

Other Matters

The project has two part and SAO is responsible for the audit of part 1 implemented by MISFA.The part 2 of the project is audited as per the Implementing Partner Agreement betweenGovernment of the Islamic Republic of Afghanistan (GOIRA) and Afghan Credit GuaranteeFoundation (ACGF) and the financial statements of ACGF are audited in accordance with 'GermanGenerally Accepted Accounting Principles'

Report on Other Requirements

Management Letter highlighting the areas of improvement in financial management including thecompliance with covenants of the Grant/ Financing Agreements and results of its operations for thefinancial year ended on 30 Qaws 1397 (21 December 2018) has been attached to this report. Theseobservations and recommendation have been communicated to and discussed with projectmanagement and intended to improve internal control and results in other operating efficiencies ofthe Project.

Moha mad Naie HaqmalAudit r GeneralSupre Office

Page 3 of 3

ACCESS TO FINANCEWorld Bank Reference: Project ID |P1280481; Grant ID [IDA 11 894-AF]

STATEMENT OF CASH RECEIPTS AND PAYMENTSFOR THE YEAR ENDED 30 QAWS 1397 (21 DECEMBER 2018)

FOR PART I - IMPLEMENTED BY MISFA

1397 1396 CumulativeTo Date

ReceiptslPayments Paymentscontrolled made byBy entity third Parties Total Total

USD USD USD USD USO

RECEIPTS

Opening Balance 1,802,494 1,802,494 1,578,857Initial Advance

Replenishments 3,182,235 3,182,235 5,996,389 15,786,216Direct Payment 0.00 000 905,875 2,148,375

TOTAL RECEIPTS 4,984,729 4,984,729 8,481,121 17,934,591

PAYMENTS

Disbursement Category:Goods, non-consulting services, andConsultants' services, Training and IncrementalOperating Costs under the Project 2,679,457 2,679,457 6,678,627 15,629,319

TOTAL PAYMENTS 2,679,457 2,679,457 6,678,627 15,629,319

lncreasel(Decrease) in Cash & Cash Equivalents (2679457) (2,679,457) (6,678,627)

Cash and Cash Equivalents at the end of the year 942,806 942,806 1,800,284Balance at Da Afghanistan Bank (Designated Account) 1,362,466 1,362,466 306Cash in Hand (Petty Cash) 0.00 0.00 1,903

Increase/ (Decrease) in Cash & Cash Equivalents

Cash and Cash Equivalents at the end of the year 2,305,272 2,305,272 1,802,494

The accompanying notes form an integral part of this financial statement.

Bank Accounts 1397 1396

Azizi Bank USD Account 942,806 1,800,284Cash in Hand (Petty Cash) 0.00 1,903Special Account USD (DAB) 1,362,466 306Closing Bank Balances 2,305,272 1,802,494

port

*

ACCESS TO FINANCEWorld Bank Reference: Project ID II'I280481; Grant ID |IDA II 894-AFj

NOTES TO THE FINANCIAL STATEMENTSFOR THE YEAR ENDED 30 QAWS 1397 (21 DECEMBER 2018)

FOR PART I - IMPLEMENTED BY MISFA

1) LEGAL STATUS AND ACTIVITY

a) The Access to Finance Project grant agreement was set up on January 11, 2014, The project's objective is tobuild institutional capacity to improve access to credit of micro, small and medium enterprises. TheMicrofinance Investment Support Facility for Afghanistan (MISFA) is responsible for the implementation ofPart 1 of the Grant.

b) The total grant amount for the Project is equivalent to Special Drawing Rights 32,600,000 The Grant amountfor Part 1 implemented by MISFA is equivalent to XDR 24,426,844.

c) The project consists of the two Partsi Part 1: Improving access to financial services for micro and small enterprises ($37,464,485) to be

implemented by MISFA,ii. Part 2: Improving access to financial services for small and medium enterprises ($8,100,000) to be

implemented by the Ministry of Finance.iii. Unallocated due to currency fluctuation ($4,435,515)

d) The significant terms and conditions that determine or affect the availability of the funding assistance areprimarily the presentation of the eligible expenditures to the donor within the period as per and inaccordance with the financing agreement.

e) These financial statements of the Project have been prepared in July 2019 in accordance with therequirements of the Development Grant Agreement signed between the Government of the IslamicRepublic of Afghanistan and the International Development Association.

2) SIGNIFICANT ACCOUNTING POLICIES

a) Basis of PreparationThe financial statements are prepared under the historical co co ention and in accordance with CashBasis IPSAS - Financial Reporting under the Cash Basii \f Accounting issued by InternationalFederation of Accountants (IFAC).

b) Payments

Payments made from Special Account are recognized in the financial ternts t3 eon the date thecheque is issued and direct payments by World Bank are recognized on the date on which thewithdrawal application for the payment is submitted to the World Bank. However, cheques or withdrawalapplications that were ultimately rejected by the bank or the World Bank are reversed in the reportingperiod.

c) Reporting CurrencyThe reporting currency is the US Dollar. Since US Dollar is the principal disbursement currency of thedonor, the financial statements are not prepared in the Afghani which is the currency of Afghanistan.

d) Currency TranslationsTransactions in currencies other than the reporting currency are translated into U eexchange at which the transaction is actually executed.

O

ACCESS TO FINANCEWorld Bank Reference: Project ID [Pl280481; Grant ID IIDA H1 894-AF]

3) NOTES TO THE ACCOUNTS

a) ReceiptsThese represent grants received during the period.

b) Initial AdvanceInitial advance represents the advance given by the World Bank deposited into the designated bankaccount of the project.

c) Replenishments

The Bank provided initial advance to the Project which is replenished from time to time as expenditure isincurred.

d) Direct PaymentsThese are payments disbursed directly by the Bank to consultant's bank account at the request of theProject.

e) Bank Charges

The Ministry of Finance has negotiated with Da Afghanistan Bank that bank charges will not be chargedon the transactions in the US Dollar Special bank account of the grant. Bank Charges may be levied byintermediary banks on deposits into the Special Account and balances returned to the World Bank.

f) Payments Made by Third PartiesThese represent payments directly made by the World Bank, on basis of requests submitted by theMinistry of Finance in form of a withdrawal application, towards settlement of the claims, labilities andcontractual obligations against contracts and agreements for eligible expenditures of the project as perthe financing agreement These payments do not constitute cash receipts or payments by the entity andas such are disclosed in the "Payments by Third Party" column in the statement of Cash Receipts andPayments

g) Appendices

The accompanying appendices provide additional information and analysis and form an integral part ofthese notes, except as indicated otherwise.

h) Fixed AssetsFixed assets funded under the Project valued at an equivalent of USD 20,553 are maintained byMISFA. The list of the assets is attached as Appendix A6.

i) Others

These Financial Statements are originally prepared in English and then translated into Dari In the event ofany inconsistency between the English and Dan versions, the English version shall be considered to becorrect,

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ACCESS TO FINANCEWorld Bank Reference: Project ID I PI280481; Grant ID IIDA H 894-AFI

APPENDIX Al

SUMMARY OF WITHDRAWAL APPLICATIONSFOR THE YEAR ENDED 30 QAWS 1397 (21 DECEMBER 2018)

FOR PART I - IMPLEMENTED BY MISFA

Application InitialDescription Number Advance Amount

USD USD

Replenishment DA-A 15 0.00 1,821,421.00Replenishment DA-A 16 0,00 660,814.00Replenishment DA-A 18 0.00 700,000.00

ACCESS TO FINANCEWorld Bank Reference: Project ID [PI28048]; Grant ID [IDA H 894-AF|

APPENDIX A2

US DOLLAR SPECIAL ACCOUNT SUMMARYFOR THE PERIOD FROM DECEMBER 2017 TO DECEMBER 2018

FOR PART I - IMPLEMENTED BY MISFA

Account No: 3000208027538Depository Bank: Da Afghanistan Bank(DAB)Address: Kabul

USD

Opening Balance as per Bank Statement 1397 1,800,284

Add:Initial Advance by World Bank

Replenishments by World Bank 3,182,235Cash in Hand (Petty Cash Alc) 1,903Balance at Da Afghanistan Bank (Designated Account) 306Total Additions 4,984,729

Deduct:Payments for Project Expenditure 2,679,457

Total Deductions 2,679,457

Closing Balance as per B.S 30 QAWS 1397 (21 DECEMBER 2018) 2,305,272

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ACCESS TO FINANCEWorld Bank Reference: Project ID II'128048|; Grant ID [IDA H 894-AF|

APPENDIX A3US DOLLAR SPECIAL ACCOUNT RECONCILIATION

FOR THE YEAR ENDED 30 QAWS 1397 (21 DECEMBER 2018)FOR PART I - IMPLEMENTED BY MISFA

Account No: 3000208027538Depository Bank: Da Afghanistan Bank (DAB)Address: Kabul

1397 1396

Closing Balance as per bank statement 2,305,272 1,802,494

Bank Accounts 1397 1396

Azizi Bank USD Account 942,806 1,800,284Cash in Hand (Petty Cash) 0.00 1,903

Special Account USD (DAB) 1,362,466 306Closing Bank Balances 2,305,272 1,802,494

41

ACCESS TO FINANCEWorld Bank Reference: Project ID [1J28(48); Grant ID [IDA H 894-AFI

APPENDIX A4COMPONENT-WISE DISBURSEMENTS

FOR THE YEAR ENDED 30 QAWS 1397 (21 DECEMBER 2018)FOR PART I - IMPLEMENTED BY MISFA

1397 1396 Cumulative ToProject Sub-Components Date

USD USD USD

Capacity Building Fund 184,267 184,299 368,566Support to Policy, Regulation and Advocacy 112,493 240,069 756,795Targeting the Ultra Poor (TUP) Program 1,893,186 6,066,592 13,348,588Strengthening of MISFA 489,511 187,667 1,155,370

TOTAL PAYMENTS 2,69,457 6,678,627 15,629,319

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ACCESS TO FINANCEWorld Bank Reference: Project ID [P1280481; Grant ID JIDA II 894-AFj

APPENDIX A5STATEMENT OF ESTIMATED GRANT AMOUNT

FOR THE YEAR ENDED 30 QAWS 1397 (21 DECEMBER 2018)FOR PART I - IMPLEMENTED BY MISFA

(Memorandum Statement - not an integral part of the Financial Statements

AmountCoy Amount

In currency of commitmentAmount of Grant XDR 24,426,844Amount disbursed by World Bank until the end of 1397 XDR 12,671,850Cancelled Amount XDR 0.00Undisbursed Balance XDR 11,754,994

In reporting currencyAmount disbursed by World Bank until the end of 13972 USD 17,934,591Equivalent US Dollars for undisbursed amount3

USD 16,308,526

Total estimated amount of Grant Funds available USD 16,308,526

Cumulative Payments for expenditure as per the Statement of Cash Receipts & Payments USD 15,629,3191. Actual amounts of total disbursement made by the World Bank since the beginning of the project as available from

Client Connection in XDRs.2. Actual amounts of total disbursement made by the World Bank since the beginning of the project as available from

Client Connection in US Dollars.3. The amount of equivalent US Dollars for undisbursed balance of the grant where the currency of commitment of the

grant is XDR (in the currency of commitment) has been calculated at the exchange rate of USD 1.387370 per XDR(IMF SDR rate) which is the rate published by the World Bank as at last day of the financial year.

Managing Director L

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Fixed Assets Funded Under Access to Finance ProjectProject ID 1P1280481; Grant ID [IDA H 894-AF Appendix A6

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2 IT- 194 Sansung Tab 4 T231 7.0 incil) 8 GB Whrilc Coor IMEI: 353620075139139. $170 31 -Jan-16

IT 1 95 SamingTab 4 T231 (7.0 inchø 8 GB I%teiColor iMEl: 353620075 106334 $170 31-an-16

4 IT- 196 Sainsung 1ab 4 T231 (7.0 nch) 8 GB Wline Color ME: 358310068894709 S1 70 31-Jan-16

5 IT- 197 Samsung Tab 4 T23 I (7.1 iich) 8GB Whie Color MEL 353620075054377 $170 31-Jan-16

6 IT- 198 Saisung [ab 4 T231 (7.0 mch) 8GB Whie Color IMEI: 353620074891779 $170 31-Jan-16

7 IT- 199 SamsungTab 4 1231 (7,0 inch)18GB White Color IME5353620075054724 $170 31-Jan-16

8 IT- 200 Snnsung Tab 4 T231 (7.0 inch) 8 GB WIlite Color IME: 358311068893669 S170 31 -Jan- 16

9 ET- 2111 Samsung Tab 4 1231 (70 (inch 8 GB White Colot MEl 3356217075055540 $170 31 -Jan-lI

10 [T- 202 Sansung Tab 4 T231 (7 0 nch) 8 GB liite Color IME. 353620075109072 $170 31-Jan-16

i l LI-203 Sanisting Tab 4 T231 (7.0 inch) 8 GB Whiie Color Mi: 353620075060372 $ 70 31-3an-16

I2 11-204 Saisung Tab 4 T231 (7.0 inci) 8 G13 WIi1e Color IMIl: 353620074888783 $170 3

1-Jan-16

13 IT- 205 Saingiin Tab 4 T231 (7.0 inch) 8 GB Whic Color IMEL 353620075109217 $170 31-Jan-16

14 ET- 206 Samsung Tab 4 T231 (70 mch) 8 (B White Color 1MEl: 333620075106490 $170 31-jan-l6

5 Il-- 207 Saniseny Tab 4 1231 (7.0 ,h) 8 GB mle Color IMEL 3583110069817915 5170 31 -an- 16

16 IT- 208 Samnung Tab 4 T23 1 (7.0 ich1 8 GB White Color IME 358310068894113 5170 31-Jan-l6

17 IT- 209 Samsung lab 4 1231 (70 inch) 8 GB Wuite Color IMEl 353620075051993 S170 31-Jan-16

18 ET- 210 Samsung Tab 4 [231 (70 iich) 8GB Whte Color IMEI 35362007550542( S170 3 -Jan-16

19 [T- 21 Samnsung lab 4 T23117.0 miii 8 GB Whe Cnlor IMEl 353 20075048536 S170 31 -Jan- 16

20 IT- 212 Smsung Tab 4 1231 (7. inch) 8 GB Wliime Color [EI 353620075055002 $170 31 -Jan-16

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21 ST- 216 Saimncg Tab 4 T231 (7.0 inch)( 8GB While Color [MEI: 353620075134054 $170 31-Jan-16

25 IT- 217 Samsung Tab 4 T231 (7.0 inci) 8 GB WhieColor SL: 355620074891803 5170 3

1-an-16

26 IT- 218 Samng Tab 4 T231 (7.G inch) 8GB Whlte Color LEI 353620075060978 $170 31-Jan-16

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28 IT- 220 Samsung -1 ab 4 T231 (70 inch) 8GB WNie Color IMEL: 353620075052421 $170 31-Jan-l6

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30 IT- 222 SamsungTab 4 T231 (7.0 inch) 8

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1-Jan-16

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1-Jan-16

3,2 S- 224 SaiSun Tab 4 T23 (7.0 mch) 8 CB White Color IMEl: 353620075137420 $170 3

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34 i Saimsung a 4 231 (70 inchl)8 GB Wiite Color IME: 35362007505 l SI 7 31-Jn-16

35 ET- 227 SamsungTab4 T231 (7.0 inc<h) 8 GB Whilø Color SML: 353630075 3 7kb1-1-16

36 IT- 242 HP Scanner Laserie: Enterri-se fl[ow 7000 CN69MO I4 28-Nov-16

37 IT- 243 Stil Lalade F5470 Corej 7.8 GB Ram Wind- l ,64 bil Service Tag- 7 4 J 28-Nov-16

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39F I~- 245 Deýll La tiide E5470 Corei 7. 8 GB3 RuiWind 6 bil Serv,ice Tag:M8AF\748 28-Nov-16

40 IT- 246 Dell Lafitude Eý5470 Corei 7- 8 GB Ramn Wind-10 64 bii Service Tag: F3Ký F \74 28-Nov,-l6)

43 IT- 245 Dell Lalitude E5470 Core 7. 8 GB Ram Wind-1064 bii Service Ta: 7371Q7 AF 74 28-Nov-16

40 IT- 248 De[li LatEade E5470 Crei 78 GB Ram, Wind-1064 bi Service Tag. DJ7TP72 4.0 28-Nov-16

43 P9 HPColorl asedejtm Enterpse PrirmterM651 S JPCXH9FMDb AFA 110000 28-Nov-16

44 ET- 251 Dell Latiide 15470 Cr~ 7. 8 GB Ram. Wind-10.64 bil Service Tag 8M91Q72 AFA 74,58fi 28-Nov-16

45 IT- 252 Dell La[itude E5470 Corei 7.R8GB Ram Wind-10 Serice Tag: 8WZZPT2 AFA 74.580 28-Nov-16

46 i-27 SasugTabA2 35948094012097 5150 I-Jan-I8

47 T-2373 Samsung Tab A T285 2016(0GB $ e948093745473 5150 1-Jan-18

-18 I1-274 Samsung Tab A 1285 (2016-8 GB ir ;1I 3 48094003096 150 l -hi- 8

49 IT-275 Samsung T ab A T285 (2016) 8 GB Silver Color IMEl: 352948097349959 S150 1-Jan8-1

50 IT-276 Sansug Tab AT285 (2016i8GB Silver Color MEL: 352948095725259 $150 1-Jan-I8

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52 IT-278 Sa 7sung Tab A1285(201618 GE Silver Color IMEI 35294806009570 $150 1-an-I8

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5 1IT-2831 Samaug Tab A T285 (2016)1 G SilverColorME: 252948093744633 $150 1-an-S

56 IT-282 Sansunk ab A T285 (2016 8 GR Silver Color IMET: 352948093764862 $150 1-Jan-18

57 IT-283 Sansung Tab A 1285 (2016 8 GB Silver Coler ME]: 352948094010158 $15091-8an-n8

58 IT-284 Samsung Tab A T285 (2016)8 GB Silver Color ME: 352948093997931 $150 I-Jan-l8

59 I1-285 Samsing Tab AT285(2016)8 GB Silver Color MEl 3529480960085 15 $150 I-Jan-I8

60 T-286 Samsung Tab A T285 (2016) 8 GB Siler Color 1Mi J3529480940[0273 $150 I-Jan-18

61 TT-287 Samsuag T A 1285 (20 16> 8 GO Siver Color lIEI 352948095724856 $150 l-Jan-l 8

62 IT-288 Samsung Tab A T285 (2016> 8 GB Silver Colur IMI 135248093745390 $150 -Jan-L 8

63 lF-289 Samsung Tb A285(2)[68 G Silver Color Ii 352948094012 139 $150 -Jan-18

64 IT-290 Samnr Tabl A 1285 (2016) 8 B Silver Color ME1 352948093744749 $150 1-Jan-1

65 1]-291 Sansung Tab A 285{201618 GB SilverOor lE: 352948093764060 $150 1-Jan-1866 IT-292 San[sMg ab A1285(201618 GO Silver Crolo MEl: 352948093744609 $150 1-Jan-18

67 IT-293 Samsune Tab A T285(2016 8G Silv Colo IIE1:352948093998569 5150 1-Jan-18i68 IT-294 Sana9 Tab A 285 (2016`>8 GO Silver Color LME352948093746265 $150 -Jlan-18

69 lT-295 Samsnina Tab AT285(2016)>8 GB Siler Color IMEI: 352948093998817 5150 1Jan-18

70 I-296 Saiisun 1-ab A]285 (2016)8GB Silver Color MEf 352948093998502 $150 1-Jan-l8

7> IT-297 Samsug Tab Al 285 (2016) 8 GB Silver Colr 1ME1: 352948094011024 $150 1-Jan-18

72 IT-298 Samsung Tab A T285 (2016) 8 GB Silver Color MEJ 352948093763468 $130 1-Jan-1

73 1T-299 Sansung Tab A' 285(2016)8 GB Silver Color 1>1E 352948093745 135 $150 1-Jan-18

74 IT-300 Samsung Tab A 285 (2016)8 GB Silver Color Kl1: 352948094010323 $150 -Jan-18

75 IT-301 Samsing TabA T285> 20168 GBSil erColor WME] 352948093764797 5150 I-Jan-18

76 TT-302 KONFUI.ON Powerbacnk Cell Capacity 3.7V 20,000 niAh74WI $15 Jans-1 8

77 IT-303 KONFULOiN Powerbacnk Cell Capacy 3.7\ 20j000 nmA 74Wh S15 1Jan-18

78 JT-304 KMNFULON PCowerbacnk Cell Capaiv 3.7\ 20.1l iii,Ah7

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79 1T305 1\0 LI) O\ P,ierbank Cell Capaciy 37V 20,000 mAh/74Whi $15 1-Ja,-18

80 IT 306 OFULON Poswerbank Cell Capacity 3.7V 20000 mAh/74W si5 1-Jan-18

t81 I1-307 KONFULON Powerbeacik Cell Capaciy 3.79 20.000 mAhi74Wh $5 1-Jan-18

82 1-308 KONFULON Powerbank Cell Capacity 3 7920,009 mAh7 - &1N -Jan-l8

83 K F-309 KONFULON Powerbacnk Cell Capaciy7V 3720.000 mi . Y79>( $15 1-Jan-I8

84 IT-310C KONFULON Powerbacnk Cell Capaityl17V 20,000 A 515 l Jan-18

85 F-31 1 KONFULON Powerbacnk Cell Capacay 3 79% 20,00 + 4WI S15 l-Jan-18

86 1T-312 KON ULON Pnwerbacnk Cell Capacitv 3. 7 V 20,00 i 1S 11 $15 I 1jan-18

87 11-313 KONFULON Powerbacik Cell Capacity 3.7V 20001 i h $15 1an-8

88 IT-314 KONFULON Powerbacnk Cell Capacity 3.7 20.0001 7Wh 515-Jan-18

89 1-315 KONFUII.ON Powerbacnk Cell Capaciry 3.7V 20.000 in 7 1 $ * 1-Jan-18

90 1T-316 KONFTUION Powerbacnk Cell Capajiv 3.7V 20.000 nA/74WS i I-Jan-18

91 IT-3 17 KON ULON Powerbaenk Cell Capacily 3.7V 20, m0AinV/74Wh S15 1-Jan-18

92 11 -18 KONFULON Powerbaenk Cell Capaciy 3,7 20000 Ah/74Wh $15 1-Jan- 8

93 [1-319 KONFULON Iowerbaenk Cell Capacity 7 20,000 rAh/74Wh $15 I-jan-1894 1T-320 KONFUILON Poweblacik- L apaviy 3 7 ' 000 nAh74Wh $15 1 -an-18

95 11-32 KON FULON Powerbacnk SV11i? 3.7V 20. 00 nAh 74 Wh SJW Jar- 8

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