No.

Items

Audited

Company

Difference

Reason

1

Sales of merchandise and services

220,970.4

221,194.4

-224.0

Mistake in recording internal turnover into sales of merchandise, thus, adjust to exclude internal turnover as requested by the auditor

2

Cost of goods sold

148,222.1

148,229.5

-7.3

Due to auditor’s request to decrease after re-calculating cost

3

Financial income

910.0

719.6

190.4

Adjusted according to Circular 123/2012/TT-BTC dated 27/7/2012 on treatment with difference in exchange rate at the end of year

4

Financial expenses

10,643.4

10,581.1

62.3

Supplement interest payable collected by Military Bank until 25/12/2012, auditor’s request to record supplementary interest from 26-31/12 (VND39,637,093) and interest  of other objects (VND22,720,000)

5

Selling expenses

15,963.1

15,854.2

108.9

Additionally record selling expenses as per auditor’s request, in which expense of chemical testing at VND88,020,000 and expense of goods transportation at VND20,883,544

6

General and administration expenses

28,853.3

28,909.4

-56.1

Adjust to decrease VND100,000,000 for technology science development fund according to Circular 130/28/TT-BTC due to extraction of over 10% and supplementary extraction of expenses 2012 at VND43,885,638 according to auditor’s request

7

Profit from other activities

341.5

324.3

17.1

Adjust to increase other profit according to auditor’s request: VND15,200,000 settled debt is receivable and compensation of supplier due to wrong processed goods at VND1,981,833

8

Income tax payable

4,288.5

4,320.2

-31.7

Adjust in accordance to profit before tax

Total

12,857.1

12,949.6

92.5

=1-2-(3-4)+(5+6)+7-8