Asus 2014 Annual Report Download - page 204

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(25) Income tax
A. Income tax expense
(A) Components of income tax expense:
(B) The income tax relating to components of other comprehensive income is as follows:
B. Reconciliation between income tax expense and accounting profit:
2014 2013
Current income tax:
Current income tax on profits for the year 3,833,756$ 3,935,769$
Additional 10% tax on unappropriated 482,210 594,796
earnings
Difference between prior year’s income tax 1,166,613 836,600
estimation and assessed results
Total current income tax 5,482,579 5,367,165
Deferred income tax:
Origination and reversal of temporary
differences
200,530 127,273
Income tax expense 5,683,109$ 5,494,438$
For the years ended December 31,
2014 2013
Changes in fair value on
available-for-sale financial assets
766,357)($ 303,525$
Currency translation differences 341,684 28,028)(
Actuarial gains/losses on defined 5)( 7)(
benefit obligations
424,678)($ 275,490$
For the years ended December 31,
2014 2013
Income tax calculated based on profit 4,661,022$ 4,741,582$
before tax and statutory tax rate
Effect from items disallowed by tax regulations 331,981)( 442,595)(
Effect from tax exemption on investment 165,412)( 156,337)(
income (loss)
Effect from investment tax credit 21,426)( 12,494)(
Effect from net operating loss carryforward 112,003)( 65,341)(
Difference between prior year’s income tax 1,166,613 836,600
estimation and assessed results
Additional 10% tax on unappropriated earnings 482,210 594,796
Others 4,086 1,773)(
Income tax expense 5,683,109$ 5,494,438$
For the years ended December 31,