(30/04/2013) DIC DONG TIEN JSC announced explanation for difference in profit after tax in FS 2012 before and after auditing as follows:
1. Difference
Unit: million VND
No
Indicator
Year 2012 before auditing
Year 2012 after auditing
Difference
Difference %
1
Gross sales
96,667.67
96,667.67
0
0
2
Cost of goods sold
83,926.05
84,229.53
303.48
3.62
3
Selling expenses
1,204.42
1,204.42
0
0
4
General and administration expenses
4,729.66
5,010.43
280.77
5.93
5
Other expenses
126.20
234.73
108.53
86
6
Income tax payable
303.28
120.26
(183.01)
(11.41)
7
Profit after tax
1,529.24
1,019.46
(509.77)
(33.33)

2. Explanation
- Cost of goods sold: due to adjustment in increasing expense of VND303.48 million
- General and administration expense:
+ Adjustment to increase prepaid expense: VND76.21
+ Adjustment to increase allowance for job loss: VND24.55 million
+ Extraction of allowance for receivables: VND180.00
- Other expenses: payment of fine, tax
- Income tax payable: due to increase in profit before tax, and in 2012, the company was exempted from tax, 30%, but FS before auditing was not account for 30% reduction in tax