SALES REVENUE INCLUDES SALES OF VND20,000 MILLION RELATED TO A PACK...

1. Sales revenue includes sales of VND20,000 million related to a package of services for equipment provided to a

client. HB fully completed these services by 31 December 2012, but only invoiced the client for 80% of the

works by that date. As the services are completed, HB accrued all the revenue and costs in the Income Statement

above, according to the guidance in the Vietnamese Accounting System (VAS). HB earned a gross margin of 30%

for these services.