|
PGT: Explanation for difference in financial statement Year 2011 before and after auditing Saigon Petrolimex gas taxi JSC explained difference in financial statement 2011 before and after auditing as follows: |
|
Items |
Code |
Audited FS |
FS before auditing |
Change |
|
|
|
1. Gross sale of merchandise |
01 |
215,612,464,008 |
215,612,464,008 |
- |
|
|
2. Deductions |
02 |
204,242,634 |
204,242,634 |
- |
|
|
3. Net sales of merchandise and services |
10 |
215,408,221,374 |
215,408,221,374 |
- |
|
|
4. Cost of goods sold |
11 |
204,138,427,310 |
204,138,427,310 |
- |
|
|
5. Gross profit from sale of merchandise and services |
20 |
11,269,794,064 |
11,269,794,064 |
- |
|
|
6. Financial income |
21 |
6,708,492,179 |
6,693,562,284 |
14,929,895 |
|
|
7. Financial expenses |
22 |
1,250,902,367 |
1,250,018,175 |
884,192 |
|
|
- Interest expenses |
23 |
607,309,604 |
607,309,604 |
- |
|
|
8. Selling expenses |
24 |
3,663,134,600 |
3,663,134,600 |
- |
|
|
9. General and administration expenses |
25 |
10,264,051,284 |
9,666,976,548 |
597,074,736 |
|
|
10. </SPAN>Operating profit (loss) |
30 |
2,800,197,992 |
3,383,227,025 |
(583,029,033) |
|
|
11. Other income |
31 |
9,335,549,822 |
9,335,549,822 |
- |
|
|
12. Chi phí khác |
32 |
5,349,162,809 |
5,049,162,809 |
300,000,000 |
|
|
13. Other expenses |
40 |
3,986,387,013 |
4,286,387,013 |
(300,000,000) |
|
|
14. Accounting profit (loss) before tax |
50 |
6,786,585,005 |
7,669,614,038 |
(883,029,033) </TD>
| |
|
15. Income tax payable |
51 |
867,659,559 |
1,016,632,621 |
(148,973,062) |
|
|
16. Deferred income tax |
52 |
- |
- |
- |
|
|
17. Profit after tax |
60 |
5,918,925,446 |
6,652,981,417 |
(734,055,971) |
|
|
18. Earnings per share |
70 |
656 |
720 |
(64) |
|
Reasons for rate of difference by -11.03%:
- Code 21: Revaluation of foreign exchange
- Code 22: Revaluation of foreign exchange
- Code 25: Addition of allowance for uncollectible accounts
- Code 31, 32, 40: Amendment of revenue not exercised
- Code 50: Profit before tax decreased due to amendment
- Code 51: Recalculation of income tax payable | HNX
