|
DC2: Explanation for the difference in profit of FS 2013 before and after audit
On 24/03/2014, Development Investment Construction Number 2
JSC explained for the difference in profit of FS 2013 before and after audit as
follows:
|
Targets
|
Code
|
Before audit
|
After audit
|
Difference
|
|
1. Gross sales of merchandise and services
|
01
|
69,857,607,307
|
69,857,607,307
|
|
|
2. Deduction
|
02
|
-
|
-
|
|
|
3. Net sales of merchandise and services (10 = 01 - 02)
|
10
|
69,857,607,307
|
69,857,607,307
|
-
|
|
4. Cost of goods sold
|
11
|
68,194,411,764
|
68,194,411,764
|
-
|
|
5. Gross profit from sale of merchandise and services (20=10-11)
|
20
|
1,663,195,543
|
1,663,195,543
|
-
|
|
6. Financial income
|
21
|
1,628,339,868
|
1,628,339,868
|
-
|
|
7. Financial expenses
|
22
|
3,799,793,475
|
3,928,807,065
|
129,013,590
|
|
- Interest
expenses
|
23
|
3,799,793,475
|
3,782,001,475
|
(17,792,000)
|
|
8. Selling expenses
|
24
|
-
|
-
|
-
|
|
9. General and administration
expenses
|
25
|
1,610,047,464
|
1,734,047,464
|
124,000,000
|
|
10. Operating profit (loss) {30=20+(21-22) - (24+25)}
|
30
|
(2,118,305,528)
|
(2,371,319,118)
|
(253,013,590)
|
|
11. Other income
|
31
|
50,984,620
|
50,984,620
|
-
|
|
12. Other expenses
|
32
|
854,342,419
|
807,634,419
|
(46,708,000)
|
|
13. Profit (loss) from other activities (40=31-32)
|
40
|
(803,357,799)
|
(756,649,799)
|
46,708,000
|
|
15. Accounting profit (loss) before tax (50=30+40)
|
50
|
(2,921,663,327)
|
(3,127,968,917)
|
(206,305,590)
|
|
18. Net profit (loss) after tax (60=50-51-52)
|
60
|
(2,921,663,327)
|
(3,127,968,917)
|
(206,305,590)
|
Explanation:
1. Corporate management expense was adjusted to increase by
VND 124,000,000 after audit
2. Financial expense was adjusted to increase by VND 129,013,590,
simultaneously, other expense is adjusted to decrease by VND 46,708,000 led to
the decrease by VND 206,305,590 in profit before and after tax. HNX
|
