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ABT: Explanation for difference after examining financial statement
Bentre Aquaproduct Import And Export Joint Stock Company has explained difference after examining the financial statement for the first 6 months 2010 as follows:
- Before examination of the financial statement, after-tax profit of accumulation of the first 6 months 2010: VND61,612,151,549
- After examination of the financial statement, after-tax profit of accumulation of the first 6 months 2010: VND63,191,783,109.
- Difference: VND1,579,631,560.
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Adjusted items
(Unit: VND) |
Code |
Before auditing |
After auditing |
Increase/ Decrease of profit |
Reasons |
|
Financial statement – Form B 01-DN |
|
Tax and State budget payables |
314 |
19,181,580,527 |
17,601,948,967 |
(1,579,631,560) |
Decrease of corporate income tax because the company did not update the Circular No.7250 dated 07th June 2010 about the corporate income tax for the provision of inventory devaluation set on 31st December 2009. |
|
Undistributed after-tax profit |
420 |
80,647,415,254 |
82,227,046,814 |
1,579,631,560 |
Increase of after-tax profit due to decrease of corporate income tax |
|
Financial statement – Form B 02-DN |
|
Current corporate income tax expenses |
51 |
13,338,475,369 |
11,758,843,809 |
(1,579,631,560) |
Decrease of corporate income tax |
|
Pre-tax profit |
60 |
61,612,151,549 |
63,191,783,109 |
1,579,631,560 |
Increase of after-tax profit due to decrease of corporate income tax |
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