TSM: Explanation for the difference in operating results in FS 2013 before and after being audited

On 07/04/2014, Tien Son Cement JSC explained the difference in operating results in FS of Quarter IV and the whole year 2013 before and after being audited, as follows:

Profit after tax in FS before being audited is VND 4,221,370,268

Profit after tax in audited FS is VND 4,580,203,277

The difference in the profit after tax before and after being audited is VND 358,833,009

Reasons: The Company didn’t make sufficient provision for doubtful debt as at 31/12/2013. Therefore, auditor made provision for doubtful debt according to TT228/2009 regulation. 

HNX

>   GGG: Requested for explanation by HNX (08/04/2014)

>   DLR: Explanation for the auditor\u2019s exception in consolidated FS 2013 (08/04/2014)

>   DAE: Explanation for the difference in the figures in FS before and after being audited (08/04/2014)

>   VE9: General Mandate 2014 (08/04/2014)

>   VIE: Explanation for audit exception (08/04/2014)

>   VNC: Board Resolution (08/04/2014)

>   VNN: Correction for figures in consolidated FS 2013 (08/04/2014)

>   VTV: General Mandate 2014 (08/04/2014)

>   LM8: Link to the additional meeting documents (08/04/2014)

>   EIB: Board Resolution – Apr 03 (08/04/2014)