EFI: Explanation for difference in profit after tax in financial statement 2013 and audited financial statement 2013

Education Financial Investment Joint Stock Company explained difference in profit after tax in financial statement 2013 and audited financial statement 2013 approved on 25 March 2014 as follows:

Reasons:

1. The profit before tax decreased due to

- Additional extraction for bad debt provision of Hai Tra Company with VND 630,000,000

- Profit before tax decreased so the salary fund 2013 fell by VND 189,000,000, which made the profit before tax grow by VND 189,000,000

As a result, the total profit before tax after auditing decreased by VND 441,000,000

2. Since the profit before tax decreased, the corporate income tax was down by VND 88,206,000 and profit after tax down by VND 352,800,000

HNX

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