Asus 2014 Annual Report Download - page 205

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C. Amounts of deferred tax assets or liabilities as a result of temporary differences, loss
carryforwards and investment tax credits are as follows:
Recognized in Effect due to
other changes in Effect of
Recognized in comprehensive consolidated exchange
January 1 profit or loss income entities difference December 31
Temporary differences:
- Deferred income tax assets:
Decline in value of inventories 2,070,786$ 62,352$ -$ 1,484)($ 65,646$ 2,197,300$
Unrealized profit from sales 503,644 221,595 - - 367 725,606
Unrealized purchase discounts 89,460 88,644)( - - - 816
Unrealized sales discounts 1,064,364 528,553 - - 58,923 1,651,840
Unrealized provisions 1,149,887 101,518 - - 43,476 1,294,881
for warranty
Other unrealized expenses 1,058,983 1,157)( - 82)( 20,250 1,077,994
Loss carryforwards 132,960 28,505)( - 700)( 997)( 102,758
Others 619,464 95,634 329 379)( 11,270 726,318
Subtotal 6,689,548 891,346 329 2,645)( 198,935 7,777,513
- Deferred income tax liabilities:
Investment income from 5,411,561)( 1,292,066)( - - - 6,703,627)(
foreign investees
Currency translation differences 31,762)( - 342,008)( - 255 373,515)(
Unrealized gain on valuation of 799,958)( - 766,357 - - 33,601)(
available-for-sale financial
assets
Others 325,562)( 200,190 - - 3,441)( 128,813)(
Subtotal 6,568,843)( 1,091,876)( 424,349 - 3,186)( 7,239,556)(
Total 120,705$ 200,530)($ 424,678$ 2,645)($ 195,749$ 537,957$
2014
Recognized in
other Effect of
Recognized in comprehensive exchange
January 1 profit or loss income difference December 31
Temporary differences:
- Deferred income tax assets:
Decline in value of inventories 1,373,922$ 669,740$ -$ 27,124$ 2,070,786$
Unrealized profit from sales 733,236 228,628)( - 964)( 503,644
Unrealized purchase discounts 229,592 140,132)( - - 89,460
Unrealized sales discounts 464,004 582,711 - 17,649 1,064,364
Unrealized provisions 1,214,953 113,442)( - 48,376 1,149,887
for warranty
Other unrealized expenses 598,139 443,170 - 17,674 1,058,983
Loss carryforwards 215,514 82,701)( - 147 132,960
Investment tax credits 18,050 18,050)( - - -
Others 299,467 312,254 7 7,736 619,464
Subtotal 5,146,877 1,424,922 7 117,742 6,689,548
- Deferred income tax liabilities:
Investment income from 4,031,790)( 1,379,771)( - - 5,411,561)(
foreign investees
Currency translation differences 146,360)( 86,568 28,028 2 31,762)(
Unrealized gain on valuation of 496,433)( - 303,525)( - 799,958)(
available-for-sale financial
assets
Others 62,140)( 258,992)( - 4,430)( 325,562)(
Subtotal 4,736,723)( 1,552,195)( 275,497)( 4,428)( 6,568,843)(
Total 410,154$ 127,273)($ 275,490)($ 113,314$ 120,705$
2013