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**Abstract**
Zhengzhou Huajing Diamond Co., Ltd. Related Party Funds Audit Report – Affiliate Trial (2013) No. 120
To all shareholders of Zhengzhou Huajing Diamond Co., Ltd.:
We have been commissioned to audit the financial statements of Zhengzhou Huajing Diamond Co., Ltd. (hereinafter referred to as "Yu Diamond") as of December 31, 2012, including the balance sheet, income statement, cash flow statement, and the statement of changes in shareholders’ equity, along with the notes to the financial statements. Based on this, we conducted a review of the attached “Summary Table of Funds Occupied by Major Shareholders and Other Related Parties of Zhengzhou Huajing Diamond Co., Ltd. for the Year 2012†(hereinafter referred to as the “Summary Tableâ€).
This review was conducted in accordance with the provisions of the Notice issued by the China Securities Regulatory Commission and the State-owned Assets Supervision and Administration Commission of the State Council regarding the regulation of capital transactions between listed companies and related parties, as well as external guarantees by listed companies (Zheng Jian Fa [2003] No. 56). The responsibility for preparing and ensuring the accuracy, legality, and completeness of the Summary Table lies with the management of Yu Diamond. Our responsibility is to express an opinion on the Summary Table based on the procedures carried out during the review.
During our review, we examined the information contained in the Summary Table against the relevant accounting records and the audited financial statements that were part of the 2012 annual audit of the company. We found no material inconsistencies. Except for the audit procedures performed in relation to related party transactions during the 2012 annual financial statement audit, we did not perform any additional audit procedures on the information provided in the Summary Table.
To better understand the capital flows involving major shareholders and other related parties of your company, the attached Summary Table should be read in conjunction with the audited financial statements.
This report is intended solely for use in connection with the disclosure of Yu Diamond’s annual report and should not be used for any other purpose. We agree to include this report as an essential part of Henan Diamond’s annual report and submit it together with other documents for public disclosure.
**Asia Pacific (Group) Certified Public Accountants Co., Ltd.**
Chinese Certified Public Accountant: Yan Hui
Chinese CPA: Xie Yumin
March 22, 2013
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