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D-LINK CORPORATION AND SUBSIDIARIES
Notes to the consolidated financial statements
(Continued)
(c) Reconciliation of consolidated statements of comprehensive income
2012
ROC
Difference
IFRSs
Net operating revenues
$ 32,466,950
-
32,466,950
Operating costs
22,985,234
787,009
23,772,243
Gross profit from operations
9,481,716
(787,009)
8,694,707
Selling expenses
6,232,897
(778,105)
5,454,792
Administrative expenses
1,598,919
671
1,599,590
Research and development expenses
957,145
122
957,267
Total operating expenses
8,788,961
(777,312)
8,011,649
Operating income
692,755
(9,697)
683,058
Non-operating income and expenses:
Other income
223,860
-
223,860
Other gains and losses
(40,959)
677
(40,282)
Finance costs
(38,020)
-
(38,020)
Share of profit (loss) of associates
accounted for using equity method
266,412
9,074
275,486
411,293
9,751
421,044
Income before income tax
1,104,048
54
1,104,102
Less: Income tax expenses
300,161
(7,117)
293,044
Net Income
803,887
7,171
811,058
Other comprehensive income :
Foreign currency translation differences
-
(492,213)
(492,213)
Changes in fair value of available-for-sale
financial assets
-
57,242
57,242
Defined benefit plan actuarial gains (losses)
-
(77,450)
(77,450)
Share of other comprehensive income of
associates accounted for using equity
method
-
(26,184)
(26,184)
Less: Income tax on other comprehensive
income
-
(81,154)
(81,154)
Other comprehensive income, net
-
(457,451)
(457,451)
Total comprehensive income
$ 803,887
(450,280)
353,607
Basic earnings per share (New Taiwan dollars)
$ 1.23
0.01
1.24
Diluted earnings per share (New Taiwan dollars)
$ 1.22
0.01
1.23
(d) Significant adjustments in consolidated cash flow statements
There is no significant difference between the consolidated statements of cash flow prepared under
IFRSs endorsed by the FSC and ROC GAAP.