UNI: Explanation for audit opinion on FS of the first 06 months of 2013

On 15/8/2013, Vien Lien Joint Stock Company explained negative unappropriated profit (VND 5,007,229,134) as follows:

-           General Mandate 2012 no. 02/NQ-DHDCD-12 dated 30/06/2012 approved dividend distribution to shareholders of 20% in cash.

-           Accumulated profit until 30/06/2012 was VND 16,544,671,370 so the Company announced to close registration and made shareholder list until 30/08/2012 to pay dividend in advance in 2012 of 10% with amount of VND 9,484,468,000. However, retained accumulated profit of 2012 was only VND 3,362,761,702 so exceeding payment was VND 6,121,706,298.

HNX

>   SGD: Board Resolution (23/09/2013)

>   HPS: Explanation for the reviewed FS of 2013 (23/09/2013)

>   HPS: Explanation for the reviewed FS of 2013 (23/09/2013)

>   HMH: Explanation for audit exception in the FS (23/09/2013)

>   PHC: Corporate Governance Report (first 06 months) (23/09/2013)

>   POT: Explanation for audit opinion in the reviewed semi-annual FS year 2013 (23/09/2013)

>   TST: Explanation for audit exception of reviewed consolidated FS (23/09/2013)

>   PJC: Explanation for audit opinion in the reviewed semi-annual FS year 2013 (23/09/2013)

>   KLF: Change in Chief Accountant (23/09/2013)

>   BKC: Board Resolution (20/09/2013)