Asus 2015 Annual Report Download - page 214

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E. The amounts of deductible temporary differences that were not recognized as deferred income
tax assets are as follows:
F. As of December 31, 2015 and 2014, all taxable temporary differences associated with
investments in subsidiaries that were not recognized as deferred income tax liabilities are
insignificant.
G. The Tax Authority has examined the Company’s income tax returns through 2013.
H. Unappropriated retained earnings:
I. Imputation credit account (ICA) and creditable ratio:
Effective from January 1, 2015, the 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.
Year
incurred
Amount
filed/assessed
Unused
amount
Unrecognized
deferred
income tax assets
Year of
expiration
2005 285,046$ 209,099$ 204,362$ 2015
2006 337,163 327,693 265,155 2016
2007 251,640 231,246 231,246 2017
2008 123,787 123,787 99,508 2018
2009 170,539 170,539 127,527 2019
2010 112,450 112,450 112,233 2020
2011 227,442 169,385 134,232 2021
2012 780,011 679,190 367,610 2016-2022
2013 227,061 227,061 224,930 2018-2023
2014 234,799 234,799 159,206 2019-2024
2014/12/31
2015/12/31 2014/12/31
Deductible temporary differences 1,273,908$ 1,348,366$
2015/12/31 2014/12/31
Earnings generated in and after 1998 95,436,277$ 92,912,654$
2015/12/31 2014/12/31
(A) ICA balance 14,416,357$ 13,200,713$
2015 (Expected) 2014 (Actual)
(B) Creditable ratio for earnings distribution 16.62% 16.59%