ICG – GIẢI TRÌNH CHÊNH LỆCH KẾT QUẢ KINH DOANH TRƯỚC VÀ SAU KHI SOÁT XÉT QUA KIỂM TOÁN 6 THÁNG ĐẦU NĂM 2019

Căn cứ Thông tư 155/2015/TT ban hành ngày 06/10/2015, Điều 11, khoản 4, điểm c) về việc giải trình nguyên nhân trong trường hợp số liệu, kết quả hoạt động kinh doanh lũy kế từ đầu năm tại báo cáo kết quả hoạt động kinh doanh trong báo cáo tài chính quý II đã công bố so với báo cáo tài chính soát xét 6 tháng đầu năm 2019 của kiểm toán có sự chênh lệch từ 5% trở lên. Công ty Cổ phần Xây dựng Sông Hồng xin được giải trình chênh lệch như sau:

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Theo số liệu báo cáo tài chính hợp nhất chưa soát xét, lũy kế từ đầu năm đến cuối quý II năm  2019, đơn vị có lãi: 7.763.532.605đ. Trong khi tại báo cáo tài chính hợp nhất đã soát xét, công ty Cổ phần xây dựng Sông Hồng Lãi: 8.684.065.964đ .Nguyên nhân là do đơn vị Kiểm toán điều chỉnh giá vốn hàng bán 6 tháng đầu năm nên lợi nhuận tăng thêm : 920.533.359 đồng.

Theo số liệu báo cáo tài chính riêng chưa soát xét, lũy kế từ đầu năm đến cuối quý II năm  2019, đơn vị có lãi: 9.185.282.605đ. Trong khi tại báo cáo tài chính riêng đã soát xét, công ty Cổ phần xây dựng Sông Hồng Lãi: 10.201.238.783đ .Nguyên nhân là do đơn vị Kiểm toán điều chỉnh giá vốn hàng bán 6 tháng đầu năm nên lợi nhuận tăng thêm : 1.015.956.178 đồng.

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