ANV: Explanation for the 6 months of 2013 profit before & after auditing

Nam Viet Corporation explained the difference in the first 06 months of 2013 consolidated profit after tax before and after auditing:

By: billion dongs

Items	Before auditing:	After auditing:	Difference
			VND	Rate (%)
Profit after tax	13.75	8.66	5.10

Reason:

1.       Adjustment data of parent company:

-         Pay in advance for testing expense of the sixth area: VND0.35 billion

-         Pay in advance for commission expense: VND0.90 billion

-         Pay in advance for freight ships expense: VND0.31 billion

-         Adjust exchange rate differences: VND0.87 billion

-         Cancel the adjustment to exchange rate difference of advances from customers: (VND0.27 billion)

-         The firm made a provision for investment in Cromit: VND4.20 billion

-         Adjust the price of inventory by price of finished product: VND0.65 billion

2.       Adjustment data of parent company:

-         Add tool and supplies expenses: VND0.13 bliion

3.       Adjustment data of consolidated financial statement:

-         Adjust provision for loss of Cromit: (VND3.00 billion)

-         Unearned interest outsourcing: VND1.20 billion

-         Deferred corporate income tax expenses: (VND0.24 billion)

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