6-K 1 w56041e6-k.txt ARAMEX INTERNATIONAL LIMITED FORM 6-K SECURITIES AND EXCHANGE COMMISSION Washington, DC 20549 FORM 6-K REPORT OF FOREIGN ISSUER PURSUANT TO RULE 13a-16 OR 15d-16 OF THE SECURITIES EXCHANGE ACT OF 1934 For the month of September 30, 2001 Aramex International Limited (Translation of Registrant's Name Into English) 2 Badr Shaker Alsayyab Street Um Uthayna, Amman, Jordan (Address of Principal Executive Offices) (Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F.) Form 20-F X Form 40-F ------- ------- (Indicate by check mark whether the registrant by furnishing the information contained in this form is also thereby furnishing the information to the Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934.) Yes No X ------- ------- (If "Yes" is marked, indicate below the file number assigned to the registrant in connection with Rule 12g3-2 (b):) ARAMEX INTERNATIONAL LIMITED CONSOLIDATED BALANCE SHEETS AS OF SEPTEMBER 30, 2001 AND DECEMBER 31, 2000 (IN THOUSANDS OF U.S. DOLLARS)

ARAMEX INTERNATIONAL LIMITED CONSOLIDATED COMPARATIVE INCOME STATEMENTS FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2001 AND 2000 (IN THOUSANDS OF U.S. DOLLARS, EXCEPT PER SHARE DATA)

ARAMEX INTERNATIONAL LIMITED CONSOLIDATED COMPARATIVE INCOME STATEMENTS FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2001 AND 2000 (IN THOUSANDS OF U.S. DOLLARS, EXCEPT PER SHARE DATA)

ARAMEX INTERNATIONAL LIMITED UNAUDITED CONSOLIDATED STATEMENTS OF CASH FLOWS FOR THE PERIODS ENDED SEPTEMBER 30, 2001 AND SEPTEMBER 30, 2000 (In Thousands Of U.S. Dollars)

NOTES TO INTERIM CONSOLIDATED FINANCIALS: 1. The accompanying interim consolidated financial statements for the nine-month period ended September 30, 2001 and 2000 have been prepared on substantially the same basis as the audited financial statements, and include all adjustments, consisting only of normal recurring adjustments, which management believes are necessary for a fair presentation of the financial information set forth therein. The results for the nine-month period ended September 30, 2001 are not necessarily indicative of the results for the year. 2. The interim consolidated financial statements of the Company have been prepared in accordance with International Accounting Standards (IAS). For purposes of these interim financial statements there are no significant differences between the Company's accounting principles utilized and United States Generally Accepted Accounting Principles (US GAAP). 3. The International Accounting Standards Committee has issued International Accounting Standard No. 39 "Financial Instruments: Recognition and Measurement" that becomes operative for financial statements covering financial years beginning on or after January 1, 2001. The Company's management has already adopted this standard starting January 1, 2001. The adoption of the standard did not have a material impact on earnings and equity. 4. In June 1998, Statement of Financial Accounting Standards ("SFAS") No. 133, Accounting for Derivative Instruments and Hedging Activities was issued. SFAS No. 133, as amended, establishes accounting and reporting standards for derivative instruments, including certain derivative instruments embedded in other contracts, and derivative instruments used for hedging purposes. SFAS No. 133 requires that entities recognize all derivative financial instruments as either assets or liabilities in the statement of financial position and measure those instruments at fair value. SFAS No. 133, as amended by SFAS No. 138, is effective for the Company in its first fiscal quarter of 2001. Management has already adopted SFAS No. 133 as of January 1, 2001. The adoption of the standard did not have a material impact on earnings and equity.

ARAMEX INTERNATIONAL LTD 6-K