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L44: L44: Explaination for change in Balance Sheet Quarter 4/2012
Lilama 45.4 JSC explain the
data difference in the Balance Sheet Quarter 4/2012 of the company compare to
the audited financial statement 2012 as follows:
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Total asset value, capital by 31/12/2012 in
the financial statement of the company: VND 288,281,706,007
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Total asset value, capital by 31/12/2012 in
the audited financial statement: VND 287,699,953,522
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The difference of decreasing: VND 581,752,485
Specific
data:
|
Target
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Code
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Reported data
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Audit data
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Difference
|
|
1.
Receivables
|
131
|
154,877,779,424
|
154,638,952,281
|
238,824,143
|
|
2.
Long term prepaid expense
|
261
|
1,211,034,206
|
868,108,864
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342,925,342
|
|
Total
asset
|
|
|
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581,752,485
|
|
3.
Tax and other payments to the State
|
314
|
4.
8,704,143,570
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8,426,149,018
|
277,994,552
|
|
5.
Provision for the unemployment grant
|
336
|
277,457,450
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0
|
277,457,450
|
|
6.
Difference in foreign exchange
|
416
|
(213,733,036)
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0
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(213,733,036)
|
|
7.
Undistributed profit after tax
|
420
|
9,894,819,468
|
9,654,785,949
|
240.033,519
|
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Total
equity
|
|
|
|
581,752,485
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The reason was:
1.
Receivables: Lilama 45.4 JSC set up and announced the financial statement
Quarter 4.2012 on 16/01/2013. By 22/01/2013, the company received discounts
from Lilama JSC into the value of completed amount by which the company
constructing at Vung Ang Factory.
2.
Long term prepaid expense: The company
distributed not enough endorsement for the economy contract. The auditor
continued to distribute.
3.
Tax and other payments to the State: Being
discounted enterprise tax according to Circulation No. 140/2012/TT-BTC on 21/08/2012
of State of Finance from the profit of outstanding constructions of the
company.
4.
Provision for the unemployment grant: process
the financial data according to the Circulation No. 180/2012/TT-BTC on
24/10/2012 of State of Finance.
5.
Difference in foreign exchange: Process the
changes in the foreign exchange in the enterprise according to the Circulation
No. 179/2012/TT-BTC on 24/10/2012 of the State of Finance.
6.
The undistributed profit after tax: the
result after the auditor processed were increased expense and decreased profit.
HNX
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