Asus 2015 Annual Report Download - page 264

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income of 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 $50,342
by the shareholders with the amounts accrued as expenses in the 2014 financial statements.
Information about the appropriation of employees’ compensation (bonus) and directors’ and
supervisors’ remuneration by the Company as proposed by the Board of Directors and
resolved by the shareholders is posted in the “Market Observation Post System”.
(21) Income tax
A. Income tax expenses
(A) Components of income tax expenses:
(B) The income tax relating to components of other comprehensive income is as follows:
2015 2014
Current income tax:
Current income tax on profits for the year 2,310,266$ 2,732,622$
Additional 10% tax on unappropriated earnings 488,133 481,059
Difference between prior year’s 334,940)( 853
income tax estimation and assessed results
Total current income tax 2,463,459 3,214,534
Deferred income tax:
Origination and reversal of temporary differences 1,437,042 691,140
Income tax expenses 3,900,501$ 3,905,674$
For the years ended December 31,
2015 2014
Changes in fair value of -$ 795,281)($
available-for-sale financial assets
Currency translation differences 226,896 321,338
226,896$ 473,943)($
For the years ended December 31,