On 10 April 2018, Tu Liem Urban Environment Service Joint Stock Company announced the explanation for the qualified opinions in the audited financial statement 2017 as follows:
 
The auditing contract for auditing the financial statement 2017 was signed on January 30^th, 2018. Therefore, auditors of the auditing company did not witness the actual cash and inventories at December 31^st, 2017. The auditors claimed that alternative audit procedures did not adequately provide audit evidence of the amount of inventory as well as the amount of cash December 31^st, 2017. Therefore, they could not determine whether the Company need adjust 2017 profit reported in the report of business result and net cash flow from business operation in the cash flow report as well as adjust indicator “cash and equivalent to cash”; “inventories” and “undistributed profit after tax” in the balance sheet at December 31^st, 2017 or not. Therefore, the auditors of A&C Auditing and Consulting Co., Ltd gave their qualified opinions about our financial statement 2017.