|
LBE: Explanation for difference in financial statement Year 2011 before and after auditing Long An Book and Educational Equipment JSC explained difference in financial statement 2011 before and after auditing by the State Auditor as follows: |
|
Accumulated profit before auditing |
Profit after tax 2011 of audited FS2011 |
Change |
Rate |
|
2,473,839,496
|
2,641,298,183 |
-167,458,687 |
6.77% |
|
Explanation |
FS2011 before auditing |
Audited FS2011 |
|
Taxable income
-Financial income
- Operating income (not taxable) |
3,317,663,329
1,170,698,941
2,146,964,388 |
3,375,582,992
1,145,677,136
2,229,905,856 |
|
Income tax payable (25%)
-Financial activities
-Non taxable operation |
843,823,833
|
<P STYLE='TEXT-ALIGN: CENTER; LINE-HEIGHT: 150%; MARGIN: 0IN 0IN 0PT' class=MsoNormal align=center>843,895,748
286,419,284
557,476,464 |
|
Deductible income tax payable
- 30% according to the Resolution 08/2011/QH13 |
|
167,242,939
167,242,939 |
|
Income tax payable expense |
843,823,833 |
676,652,809 |
|
Profit after tax |
2,473,839,496 |
2,641,298,183 |
The FS2011 before auditing did not calculate the deductible income tax payable of 30% according to the Resolution 08/2011/QH13 | HNX
