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Financial Information
| 93
92 |
2008 Annual Report
23.PERSONNEL EXPENSES, DEPRECIATION AND AMORTIZATION
Function
Expense Item
2006
2007
NT$
NT$
Classified as
Operating Costs
Classified as
Operating Expenses
Total
Classified as
Operating Costs
Classified as
Operating Expenses
Total
Personnel expenses
1,747,869
2,195,829
3,943,698
2,026,408
3,482,283
5,508,691
Salary
1,503,540
1,942,094
3,445,634
1,740,812
3,075,796
4,816,608
Insurance
70,395
87,463
157,858
80,707
163,098
243,805
Pension
35,036
64,505
99,541
45,258
91,282
136,540
Others
138,898
101,767
240,665
159,631
152,107
311,738
Depreciation expense
384,241
254,112
638,353
393,581
287,676
681,257
Amortization
7,319
33,197
40,516
14,006
37,856
51,862
Function
Expense Item
2008
NT$
US$ (Note 3)
Classified as
Operating Costs
Classified as
Operating
Expenses
Total
Classified as
Operating Costs
Classified as
Operating
Expenses
Total
Personnel expenses
3,504,723
10,041,645
13,546,368
106,851
306,148
412,999
Salary
3,099,263
9,377,620
12,476,883
94,490
285,903
380,393
Insurance
126,199
198,891
325,090
3,847
6,064
9,911
Pension
59,935
149,891
209,826
1,827
4,570
6,397
Others
219,326
315,243
534,569
6,687
9,611
16,298
Depreciation expense
378,836
365,029
743,865
11,550
11,129
22,679
Amortization
20,617
41,160
61,777
628
1,255
1,883
24.INCOME TAX
HTC’s income tax returns through 2003 had been
examined by the tax authorities. However, HTC
disagreed with the tax authorities’ assessment on its
returns for 2001 to 2003 and applied for the
administrative appeal and litigation of its returns.
Nevertheless, under the conservatism guideline, HTC
adjusted its income tax for the tax shortfall stated in
the tax assessment notices.
The income tax returns of BandRich Inc. and
Communication Global Certification Inc.
through2006 had been examined by the tax
authorities.Under the Statute for Upgrading
Industries, HTC was granted exemption from
corporate income tax as follows:
Item Exempt from Corporate Income Tax
Exemption Period
Sales of pocket PCs, pocket PCs (wireless) and Smartphones
2004.09.15~2009.09.14
Sales of pocket PCs (wireless) and Smartphones
2004.11.30~2009.11.29
Sales of pocket PCs (wireless) and Smartphones
2005.12.20~2010.12.19
Sales of wireless or smartphone which has 3G or GPS function
2006.12.20~2011.12.19
Sales of wireless or smartphone which has 3G or GPS function
2007.12.20~2012.12.19
Provision for income tax in 2006, 2007 and 2008;
and income tax payable, income tax refund
receivables and deferred tax assets (liabilities) as
of December 31, 2006, 2007 and 2008 were as
follows:
2006
2007
Income Tax
Expense
Income Tax
Payable
Income Tax
Receivable
Deferred Tax
Assets
Income Tax
Expense (Benefit)
Income Tax
Payable
Income Tax
Receivable
Deferred Tax
Assets
NT$
NT$
NT$
NT$
NT$
NT$
NT$
NT$
HTC Corporation
$
1,710,551
$
1,758,717
$
-
$
647,307
$
3,212,435
$
2,514,394
$
-
$
942,110
BandRich Inc.
(
3,934
)
-
201
3,934
(
5,892
)
-
-
9,826
Communication Global
Certification Inc.
-
-
-
-
292
-
-
2,286
HTC America Inc.
294
-
-
-
61,401
-
-
-
Exedea Inc.
1,464
-
-
-
7,948
-
-
-
HTC EUROPE CO., LTD.
-
-
-
-
31,082
29,705
-
-
HTC NIPPON Corporation
-
-
-
-
489
90
-
-
HTC Belgium BVBA/SPRL
-
-
-
-
4,231
3,361
-
-
High Tech Computer
Singapore Pte. Ltd.
-
-
-
-
526
519
-
-
High Tech Computer (H.K.)
Limited
-
-
-
-
661
3,682
-
3,029
HTC (Australia and New
Zealand) Pty. Ltd.
-
-
-
-
1,051
6,952
-
5,915
$
1,708,375
$
1,758,717
$
201
$
651,241
$
3,314,224
$
2,558,703
$
-
$
963,166
2008
Income Tax Expense (Benefit)
Income Tax Payable
Income Tax
Receivable
Deferred Tax Assets
(Liabilities)
NT$
US$
NT$
US$
NT$
US$
NT$
US$
(Note 3)
(Note 3)
(Note 3)
(Note 3)
HTC Corporation
$
2,955,130
$
90,096
$
3,937,745
$
120,053
$
-
$
-
$
1,373,638
$
41,879
BandRich Inc.
10,071
307
-
-
-
-
(
245
)
(
8
)
Communication Global Certification Inc.
539
16
178
5
-
-
2,228
68
HTC America Inc.
100,493
3,064
-
-
16,400
500
-
-
HTC EUROPE CO., LTD.
77,956
2,377
63,547
1,938
-
-
-
-
HTC NIPPON Corporation
11,642
355
12,364
377
-
-
-
-
HTC BRASIL
4,505
137
-
-
1,882
57
-
-
One & Company Design, Inc.
(
2,933
)
(89
)
2,489
76
-
-
(
4,922
)
(
150
)
HTC Corporation (Shanghai WGQ)
4,583
140
3,808
116
-
-
-
-
HTC Belgium BAVA/SPRL
9,976
304
9,146
279
-
-
-
-
High Tech Computer Singapore Pte. Ltd.
142
4
494
15
-
-
-
-
High Tech Computer (H.K.) Limited
(
245
)
(
7
)
409
12
-
-
-
-
HTC (Australia and New Zealand) Pty. Ltd.
3,823
116
6,129
187
-
-
2,661
81
HTC India Private Limited
6,177
188
2,470
75
-
-
-
-
HTC (Thailand.) Ltd.
1,002
30
591
18
-
-
-
-
HTC Investment Corporation
329
10
243
8
-
-
63
2
$
3,183,190
$
97,048
$
4,039,613
$
123,159
$
18,282
$
557
$
1,373,423
$
41,872