Asus 2015 Annual Report Download - page 211

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2014 and the percentage specified in the Articles of Incorporation of the Company, taking into
account other factors such as legal reserve. Where the accrued amounts for employees’
compensation and directors’ and supervisors’ remuneration are different from the actual
distributed amounts as resolved by the shareholders at their shareholders’ meeting subsequently,
the differences are accounted for as changes in estimates.
The number of shares of the dividend distribution is based on the closing price of the day
before the shareholders’ meeting date and considering the effect of ex-rights and ex-dividends.
There was no difference between the proposed amounts of employees’ bonuses amounting to
$956,495 and directors’ and supervisors’ remuneration amounting to $50,342 by the
shareholders with the amounts accrued as expenses in the 2014 financial statements.
Information about the appropriation of employees’ compensation (bonuses) and directors’ and
supervisors’ remuneration by the Company as proposed by the Board of Directors and resolved
by the stockholders is posted in the “Market Observation Post System”.
(27) Income tax
A. Income tax expenses
(A) Components of income tax expense:
(B) The income tax relating to components of other comprehensive income is as follows:
2015 2014
Current income tax:
Current income tax on profits for the year 3,087,070$ 3,833,756$
Additional 10% tax on unappropriated 575,349 482,210
earnings
Difference between prior year’s income tax 372,798 1,166,613
estimation and assessed results
Total current income tax 4,035,217 5,482,579
Deferred income tax:
Origination and reversal of temporary 1,122,186 200,530
differences
Income tax expenses 5,157,403$ 5,683,109$
For the years ended December 31,
2015 2014
Changes in fair value of
available-for-sale financial assets
13,957)($ 766,357)($
Currency translation differences 207,413 341,684
Remeasurement of defined 88)( 5)(
benefit obligations
193,368$ 424,678)($
For the years ended December 31,