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DAC: Explanation for notices, exception opinions of the Auditor
On 10/03/2014, Viglacera
Dong Anh Joint Stock Company announced explanation for notices, exception
opinions of the Auditor as follows:
I. Explanation for problems influencing opinions of the Auditor in FS
2013:
I.1- Commercial advantage
- The Auditor had
exception opinion that commercial advantage was VND 1.250 billion according to
Circular no. 138/2012/TT-BTC.
- According to FS, current
commercial advantage was intangible fixed assets with primary price of VND 3
billion; until 31/12/2013, accumulated depreciation was VND 1.750 billion,
retained value was VND 1.250 billion.
- In 2012 and 2013, the
Company did not adjust according to Circular 138/2012/TT-BTC dated 20/8/2012 of
Ministry of Finance for commercial advantage due to frozen real estate which
made many enterprise face difficulties in finance balancing.
I.2- Land leasing fee
- In 2011 and 2012, the
Company recorded land leasing fee to business result. In 2013, the Company
recorded land leasing fee in 2011 and 2012 to be 2 times higher than land
leasing fee in 2010 with amount of VND 1.163 billion according to Decision no.
2093/QD-TTg dated 23/11/2011 of Prime Minister.
II. Explanation for increase of loss compared to self-made report
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No.
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Indicator
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Balance before
audit
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Balance after
audit
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Difference
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1
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Cost of goods sold
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35,134,224,051
|
36,129,719,971
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-995,495,920
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2
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Total profit
before tax
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-1,173,855,571
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-2,169,351,491
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-995,495,920
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Reasons: Increase cost of
goods sold, decrease inventory HNX
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