|
PMS: Explanation for difference before and after auditing in Reviewed financial statement 2012 Petroleum Mechanical JSC explained difference before and after auditing in the Reviewed financial statement 2012 as follows: |
|
No. |
Items |
After auditing |
Before auditing |
Difference |
|
1 |
Cost of goods sold |
250,111,926,867 |
249,981,306,841 |
130,620,026 |
|
2 |
General and administration expense |
6,864,863,549 |
6,920,408,786 |
-55,545,237 |
|
3 |
Financial expense |
2,202,497,470 |
1,602,497,470 |
600,000,000 |
|
4 |
Profit before tax |
4,122,659,410 |
4,797,734,199 |
-675,074,789 |
|
5 |
Income tax payable |
751,396,626 |
920,165,324 |
-168,768,698 |
|
6 |
Profit after tax |
3,371,262,784 |
3,877,568,875 |
-506,306,091 |
- Interest expense for investment in project in Binh Duong of first 6 months 2012 (VND600,000,000) adjusted to financial expense.
- Transfer of construction in progress expense to long-term investment assets:
+ Decrease of depreciation of Intangible fixed assets (Right of land use in Binh Duong):
-VND55,545,237
+ Increase of cost of goods sold due to depreciation of fixed assets investment: VND130,620,026 | HNX
