Asus 2014 Annual Report Download - page 257

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253
D. The Tax Authority has examined the Company’s income tax returns through 2011.
E. Unappropriated retained earnings:
F. Imputation credit account (ICA) and creditable ratio:
Effective from January 1, 2015, the estimated creditable ratio for distribution of earnings of
2014 for individual shareholders residing in R.O.C. will be half of the original creditable
ratio according to the revised Article 66-6 of the Income Tax Law.
January 1
Recognized in
profit or loss
Recognized in other
comprehensive
income
December 31
Temporary differences:
- Deferred income tax assets:
Unrealized profit from sales 661,499$ 244,094)($ -$ 417,405$
Unrealized purchase discounts 229,592 140,132)( - 89,460
Decline in value of inventories 362,779 75,467 - 438,246
Unrealized Provisions for legal 153,979 204,249 - 358,228
claims and royalty
Others 96,276 34,121 - 130,397
Subtotal 1,504,125 70,389)( - 1,433,736
- Deferred income tax liabilities:
Investment income from 4,004,455)($ 1,381,431)($ -$ 5,385,886)($
foreign investees
Unrealized exchange gains 89,226)( 2,359)( - 91,585)(
Currency translation differences - - 8,955)( 8,955)(
Unrealized gain on valuation of 496,410)( - 298,871)( 795,281)(
available-for-sale financial assets
Subtotal 4,590,091)($ 1,383,790)($ 307,826)($ 6,281,707)($
Total 3,085,966)($ 1,454,179)($ 307,826)($ 4,847,971)($
2013
2014/12/31 2013/12/31
Earnings generated in
and after 1998 92,892,609$ 90,066,124$
2014/12/31 2013/12/31
(A) ICA balance 13,200,713$ 12,919,477$
2014 (Expected) 2013 (Actual)
(B) Creditable ratio for earnings distribution 16.47% 16.17%