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Appendix I Accountants' Report APPENDIX I ACCOUNTANTS' REPORT opinion of the directors, were signiÑcant to the results of the Relevant Periods or formed a substantial portion of the Group at the balance sheet dates: (i) Principal subsidiaries Country/Place Attributable of operation equity interest and date ofheld by the Type of legal Company Name incorporation Paid up capital Company Group Principal activities entity Shanghai Datun Energy Shanghai, the RMB 722,718,000 60.35% 62.43% Coal mining Joint stock Resources Co., Ltd. PRC with limited (Note i)/( 29 December liability; ) 1999 Listed on the Shanghai Stock Exchange China Coal & Coke Holdings Beijing, the RMB 100,000,000 95% 100% Manufacture and Limited Ltd. (Note ii)/ PRC sale of coke liability ( 15 August company ) 2003 China Coal Tendering Co., Beijing, the RMB 8,000,000 60% 100% Tendering Limited Ltd. (Note xviii)/( PRC services liability ) 28 November company 2001 China National Coal Beijing, the RMB 23,077,012 100% 100% Sale of mining Limited Development Co., Ltd. PRC equipment liability (Note ii) (a) 17 February company ( 1981 ) China Coal Xi'an Design Xi'an, the RMB 77,938,964 100% 100% Coal mining Wholly state - Engineering Co., Ltd. PRC related design owned (Note iii)/ 1 September services enterprise ( 1954 ) (a) Shanxi Pingshuo Anjialing Pingshuo, the RMB 538,747,413 100% 100% Coal mining Limited Surface Mine Company PRC liability Limited (Note ii)/ 27 November company ( 1997 ) Shuozhou Pingmu Coal Shuozhou, the RMB 31,300,000 100% 100% Coal processing Limited Processing Co., Ltd. PRC 4 July liability (Note iv)/ 2003 company ( ) China National Coal Industry Harbin, the RMB 5,000,000 92.6% 100% Sale of Limited Imp. & Exp. Group PRC 26 May machinery, liability (Heilongjiang) Co., Ltd. 1999 mineral and company (Note xv)/( chemicals products ) China National Coal Industry Rizhao, the RMB 10,000,000 90% 100% Sale of Limited Imp. & Exp. Group PRC 18 May machinery, liability (Rizhao) Co., Ltd. 1999 mineral and company (Note xv)/( chemicals products ) I-59 APPENDIX I ACCOUNTANTS' REPORT Country/Place Attributable of operation equity interest and date ofheld by the Type of legal Company Name incorporation Paid up capital Company Group Principal activities entity Lianyungang China Coal Lianyungang, RMB 5,000,000 75% 75% Coal processing Sino-foreign Huanneng Coal Processing the PRC limited Co., Ltd. (Note vi)/ 27 December liability ( 1999 company ) China Coal Lianyungang Lianyungang, RMB 22,042,401 100% 100% Sale of Limited Imp. & Exp. Co., Ltd. the PRC machinery, liability (Note v)/( 5 July 1991 minerals and company ) (a) chemicals products Shanghai ChinaCoal East Shanghai, the RMB 100,000,000 97% 97% Sale of Limited China Co., Ltd. PRC 26 May machinery, liability (Note xiii)/ 2005 minerals and company ( chemical products ) China National Coal Industry Qingdao, the RMB 10,000,000 100% 100% Importing and Limited Imp. & Exp. Group PRC 2 June exporting of liability (Qingdao) Co., Ltd. 1999 machinery, company (Note xv)/( mineral products, and other related ) services China National Coal Imp. & Tianjin, the RMB 10,000,000 90% 100% Sale of coal Limited Exp. Group (Tianjin) Co., PRC 30 April products and liability Ltd. (Note xv)/( 1999 other related company ) products China National Coal Industry Qinhuangdao, RMB 15,000,000 95% 95% Sale of coal and Limited Qinhuangdao Imp. & Exp. the PRC related product liability Co., Ltd. (Note xv)/ 18 May 1999 company ( ) SunÑeld Resources Pty. Ltd. Sydney, AUD 500,000 100% 100% Sale of coal Limited (Note xvii)/ Australia liability ( ) 18 June 1997 company Qinhuangdao China Coal Qinhuangdao, RMB 40,902,985 78.43% 78.43% Warehousing and Wholly state - Warehousing and the PRC freight forwarding owned Transportation Co., Ltd. 1 January of coal enterprise (Note xv)/( 1985 ) (a) Qinhuangdao Zhongmei Qinhuangdao, USD 3,545,200 75% 75% Coal processing Sino-foreign Gangneng Coal Purifying the PRC Limited Co., Ltd. (Note xv)/ 25 August liability ( 1999 company ) China Coal Sales and Bejing, the RMB 44,662,306 100% 100% Sale of coal and Limited Transporting Corporation PRC related products liability (Note xv)/( 15 March company )* 1983 China Coal & Coke Fenyang, the RMB 50,000,000 Ì 60% Manufacture, Limited Longquan Limited PRC processing and liability (Note ii)/ 29 September washing of coke company ( 2003 ) I-60 APPENDIX I ACCOUNTANTS' REPORT Country/Place Attributable of operation equity interest and date ofheld by the Type of legal Company Name incorporation Paid up capital Company Group Principal activities entity China Coal & Coke Mudanjiang, RMB 15,000,000 Ì 100% Manufacture, Limited Mudanjiang Limited (Note the PRC processing and liability ii)/( 21 April 2003 sale of coke company ) China Coal & Coke Jingda Taigu, the RMB 14,920,000 Ì 70% Manufacture and Limited Limited (Note ii) PRC sale of coke liability ( 29 October company 2003 ) China Coal & Coke Jiuxin Lingshi, the RMB 50,000,000 Ì 75% Manufacture and Limited Limited (Note xvi) PRC sale of coke liability ( 2 January company 2004 ) North Coke (Hong Kong) Hong Kong USD 100,000 Ì 100% Sale of coke and Limited Company Limited (Note 31 March related products liability viii)/( 2003 company ) China National Coal Mining Beijing, the RMB 462,726,039 100% 100% Design, Wholly state- Equipment Co., Ltd. (Note PRC July manufacture and owned ii)/ ( 1988 sale of machinery enterprise )(a) and equipment for coal industry China Coal Handan Coal Handan, the RMB 46,282,375 Ì 100% Manufacture of Wholly state- Mining Machinery PRC August mining owned Company Limited 1969 equipment; export enterprise (Note ii) and import ( services )(a) Beijing China Coal Beijing, the RMB 2,857,500 Ì 100% Sale of mining Wholly state - Zhongzhuang Machinery PRC steel and owned Materials Co., Ltd. September equipment enterprise (Note ii) 1993 ( )(a) China Coal Beijing Coal Beijing, the RMB 185,892,696 Ì 100% Manufacture of Wholly state - Mining Machinery Co., PRC mining machinery owned Ltd. (Note ii) ( 1 January and equipment enterprise 1958 )(a) China Coal Zhangjiakou Coal Zhangjiakou, RMB 213,922,696 Ì 100% Manufacture of Limited Mining Machinery Co., the PRC mining machinery liability Ltd. (Note ii)/ 16 May 2000 and equipment company ( )(a) China Coal Overseas Beijing, the RMB 10,000,000 Ì 100% Import and Wholly state - Development Co., Ltd. PRC 16 June export services owned (Note ii)/( 1981 enterprise )(a) I-61 APPENDIX I ACCOUNTANTS' REPORT Country/Place Attributable of operation equity interest and date ofheld by the Type of legal Company Name incorporation Paid up capital Company Group Principal activities entity China Mineral Equipment Beijing, the RMB 5,527,860 Ì 80% Sale of mining Limited Group Import and Export PRC machinery and liability Co., Ltd. (Note ii)/ 19 March equipment company ( 1996 ) Tianjin China Coal Mining Tianjing, the RMB 16,201,000 Ì 100% Manufacture of Wholly state - Equipment and Electronic PRC mining equipment owned Co., Ltd. (Note ii)/ 7 January and electronic enterprise ( 1991 products )(a) Jiangsu Datun Aluminium Xuzhou, the RMB 245,576,787 Ì 46.82% Manufacture of Sino-foreign Co., Ltd. (Note i)/ PRC 18 April aluminium limited ( 2002 products liability ) company China Coal Shaanxi Zhong'an Xi'an, the RMB 2,000,000 Ì 100% Project Limited project Management Co., PRC 25 Dec Management liability Ltd. (Note iii)/ 1996 services company ( )(a) Xi'an Zhong'an Rock Soil Xi'an, the RMB 1,500,000 Ì 100% Surveying Limited Engineering Co., Ltd. PRC 20 May services liability (Note iii)/( 1993 company )(a) Xi'an Meilong Control Xi'an, the RMB 500,000 Ì 60% Telecom Limited Engineering Co., Ltd. PRC engineering liability (Note iii)/ 28 January company ( 1997 ) Xi'an Zhong'an Printing Co., Xi'an the RMB 807,700 Ì 100% Sale of publishing Limited Ltd. (Note iii)/ PRC and Photocopying liability ( 27 September equipment and company ) 1995 provision of related services China Coal Handan Design Handan, the RMB 31,528,574 100% 100% Design and Wholly state - Engineering Co., Ltd. PRC survey of owned (Note ix) 7 October construction enterprise ( 1975 projects )(a) China Coal Handan Mining Handan, the RMB 1,074,921 Ì 100% Manufacture of Wholly state - Machinery Co., Ltd. PRC mining machinery owned (Note ix)/( 13 January enterprise 1996 ) (a) Handan City Guoning Handan, the RMB 1,000,000 Ì 100% Construction Limited Engineering Design Co., PRC design and liability Ltd. (Note ix)/( 8 December consulting company 2000 services ) I-62 APPENDIX I ACCOUNTANTS' REPORT Country/Place Attributable of operation equity interest and date ofheld by the Type of legal Company Name incorporation Paid up capital Company Group Principal activities entity Handan City Qibin Handan, the RMB 500,000 Ì 100% Provision of Limited Engineering Design and PRC 30 July construction liability Consulting Co., Ltd. 2003 design and company (Note ix)/( consulting services ) China Coal Handan Handan, the RMB 1,384,174 Ì 100% Provision of Wholly state - Zhongyuan Construction PRC 1989 project owned Supervision and Consulting management enterprise Co., Ltd. (Note ix)/ services ( ) (a) China Coal Handan Xinhua Handan, the RMB 1,645,770 Ì 100% Provision of Wholly state - Technology Development PRC telecommunication owned Co., Ltd. (Note ix)/ 26 March and computer enterprise ( 1993 engineering services ) (a) China Coal Handan Rock Handan, the RMB 3,567,814 Ì 100% Provision of land Wholly state - Soil Engineering PRC surveying services owned Technology Co., Ltd. 10 October enterprise (Note ix)/( 1993 ) (a) Handan City Zhongyuan Handan, the RMB 1,000,000 Ì 100% Provision of Limited Engineering
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