- Recalculation of allowance for job loss 2011: The allowance for job loss 2011 decrease by VND90,000,000 because:
+ The company calculated the allowance based on Paid salary fund
+ The auditor calculated the allowance based on Salary fund for social insurance
- Profit before tax increased by VND90,000,000
- Income tax payable: VND90,000,000 x 25% x 70% = VND15,750,000
- Profit after tax increased by VND90,000,000 – VND15,750,000 = VND74,250,000