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GLT: Explanation for the qualified opinion in the audit report 2014 and the difference in the business result before and after audit On 01/06/2015, Global Electrical
Technology Corporation announced explanation for the qualified opinion in the
audit report 2014 and the difference in the business result before and after
audit as follows: 1. The qualified opinion in the
audit report 2014: The Company used share capital
surplus to pay dividend 2013 in cash. After that, State Securities Commission
of Vietnam (SSC) required the Company to adjust the accounting in accordance
with regulations then submit the report to the SSC. The Company required the
audit unit to issue the new review report of the first 6 months of 2014 as
follows:
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No.
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Content
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Code
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Balance on 30/09/2014
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Balance on 31/03/2015
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Before adjustment
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After adjustment
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|
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Owner’s Equity
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400
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105,596,253,582
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105,596,253,582
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102,854,094,155
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1
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Paid-in capital
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411
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92,364,460,000
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92,364,460,000
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92,364,460,000
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2
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Share capital surplus
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412
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-
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6,083,358,132
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6,083,358,132
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3
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Treasury share
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414
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(1,007,355,357)
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(1,007,355,357)
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(3,190,365,357)
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4
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Fund financial reserve
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418
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2,201,081,074
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2,201,081,074
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2,596,160,699
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5
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Undistributed profit
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420
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12,038,067,865
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5,954,709,733
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5,000,480,681
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2. The difference in the business
result 2014 before and after audit:
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No.
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Target
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Before audit
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After audit
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Difference
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% difference
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1
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Revenue from sale of goods and
rendering of services
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118,651,105,328
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118,651,105,328
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|
|
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2
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Cost of goods sold
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84,728,885,441
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84,728,885,441
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|
|
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3
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Total profit before tax
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23,443,586,603
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24,259,586,603
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816,000,000
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+3.48%
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4
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Profit after tax
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19,316,807,606
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20,132,807,606
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816,000,000
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+4.22%
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The difference is because the
Company additionally recognized the dividend of VND 816 million from the
subsidiary company on 31/03/2015.
HNX
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