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39
D-LINK CORPORATION AND SUBSIDIARIES
Notes to the consolidated financial statements
(Continued)
In accordance with the laws of each registered country, the assessed losses can be used to offset
current-year net income. In addition, pursuant to the ROC Income Tax Act, net loss of
YEOCHIA and YEOTAI as assessed by the tax authorities can be carried forward for ten
consecutive years to reduce future taxable income. As of December 31, 2014, the Consolidated
Company’s unused loss carryforward available to offset future taxable income and the year of
expiry were as follows:
Consolidated
entity Year of loss Year of expiry Unused amount
YEOCHIA 2006 2016 $ 152,262
YEOTAI 2008 2018 3,507
YEOTAI 2010 2020 15,071
YEOTAI 2011 2021 2,039
D-Link Europe 2003 Unlimited 441,055
D-Link Brazil 2014 Unlimited 365,115
D-Link Japan 2010~2011 2019~2020 44,186
D-Link Trade 2013~2014 2023~2024 45,830
DCN 2011~2014 2016~2019 621,249
$ 1,690,314
The ROC income tax authorities had examined the income tax returns of the Company through
2009 and 2011. The income tax returns of YEOCHIA and YEOTAI have been examined
through 2012. The income tax returns of YEOMAO have been examined through 2013.
Some of the foreign subsidiaries had disputes regarding income tax returns with the local tax
authorities, and they planned to file an administrative litigation.
Information on the integrated tax system of the Company is summarized as follows:
December 31,
2014
December 31,
2013
Unappropriated retained earning after January 1, 1998
$ 2,323,994
3,148,588
Imputation credit account balance
$ 389,465
411,724
The unappropriated retained earning as mentioned above includes comparative information of
each period which are in accordance with Regulation Governing the Preparation of Financial
Reports by Securities Issuers and IFRS endorsed by the FSC.
2014
(estimated)
2013
(actual)
Creditable ratio for earnings distribution to resident
stockholders
18.79%
16.08%
The abovementioned, information was prepared in accordance with the information letter No.
10204562810 announced by Ministry of Finance of R.O.C. on October 17, 2013.