CST: Explanation for retroactive adjustment of opening balance in the financial statements of 2022 according to the results of the State Audit Office of Vietnam

Pursuant to the State Audit Office of Vietnam's announcement of audit results No. 75/TB-KTNN dated January 12, 2023 on the notification of audit results of financial statements, activities related to management and use State capital and assets in 2021 of Cao Son Coal Joint Stock Company - TKV.
According to the State Audit Office of Vietnam's audit results for the accounting period from January 1, 2021 to December 31, 2021 for Cao Son Coal Joint Stock Company - TKV: Some indicators in the financial statements for the accounting period from January 1, 2021 to December 31, 2021, will be adjusted and affect the opening balance of fiscal year 2022.
Pursuant to Vietnamese Accounting Standard No. 29 (VAS 29) on retroactive financial statements due to errors of periods prior to the comparison period, Cao Son Coal Joint Stock Company - TKV has made retroactive adjustments No. balance at the beginning of fiscal year 2022. This adjustment has been disclosed in the notes to the financial statements of 2022. Details of the retrospective adjustment are as attached file