PVS: Explanation for the difference in consolidated FS 2014 after audit

On 31/03/2015, Petroleum Technical Services Corporation explained the difference in consolidated FS 2014 after audit as follows:

The profit after tax of FS 2014 increased by VND 58,321 million after audit because:

- As at the time PTSC making FS 2014, there are several receivables from petroleum engineering service and other services which don’t have enough evidence and documents to be recorded. However, as at the time of auditing, these documents and evidences are collected enough, therefore, PTSC recorded these revenue into operating result according to the Accounting Standard No. 23

- PTSC wrote back several prepaid expense settled before the time of auditing

- PTSC re-accounted corporate income tax to suit with the regulations of Tax Law

HNX

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