Asus 2015 Annual Report Download - page 266

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D. The Tax Authority has examined the Company’s income tax returns through 2013.
E. Unappropriated retained earnings:
F. 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.
January 1
Recognized in
profit or loss
Recognized in other
comprehensive
income
December 31
Temporary differences:
- Deferred income tax assets:
Unrealized profit from sales 417,405$ 240,911$ -$ 658,316$
Unrealized purchase discounts 89,460 88,644)( - 816
Decline in value of inventories 438,246 206,525 - 644,771
Unrealized provisions for legal 358,228 158,165 - 516,393
claims and royalty
Others 130,397 21,077 - 151,474
Subtotal 1,433,736$ 538,034$ -$ 1,971,770$
- Deferred income tax liabilities:
Investment income from 5,385,886)($ 1,293,785)($ -$ 6,679,671)($
foreign investees
Unrealized exchange gains 91,585)( 64,611 - 26,974)(
Currency translation differences 8,955)( - 321,338)( 330,293)(
Unrealized gain on valuation of 795,281)( - 795,281 -
available-for-sale financial assets
Subtotal 6,281,707)($ 1,229,174)($ 473,943$ 7,036,938)($
Total 4,847,971)($ 691,140)($ 473,943$ 5,065,168)($
2014
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%