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Mega ICBC
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MEGA INTERNATIONAL COMMERCIAL BANK CO., LTD. AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME
(EXPRESSED IN THOUSANDS OF DOLLARS, EXCEPT FOR EARNINGS PER SHARE AMOUNTS)
For the years ended December 31,
2015
2014(adjusted)
Notes
NT$
US$
NT$
(Unaudited-Note 4)
Interest revenue
6(25) and 11(3)
$
53,879,273
$
1,638,265 $
53,449,800
Less: interest expense
6(25) and 11(3) (
17,833,323 ) (
542,244 ) (
18,153,235 )
Net interest income
36,045,950
1,096,021
35,296,565
Non-interest income
Net service fee income
6(26) and 11(3)
8,599,921
261,491
8,253,647
(Loss) gains on financial assets and liabilities at fair value
through profit or loss
6(27)
(
1,155,347 ) (
35,130 )
1,369,008
Realized gains on available-for-sale financial assets
6(28)
1,190,984
36,213
1,276,657
Foreign exchange gain
2,907,967
88,423
3,238,975
Loss on asset impairment
6(29)
(
487,652 ) (
14,828 ) (
217,087 )
Investment income recognised by the equity method
6(8)
185,889
5,652
144,359
Net other non-interest income
6(30)
334,121
10,159
501,770
Gain on financial assets carried at cost
6(9)
764,288
23,239
594,855
Gain on sale of non-performing loans
137,841
4,191
707,528
Indemnity income
6(9) and 15
1,717,260
52,215
-
Net operating income
50,241,222
1,527,646
51,166,277
Reversal (provision) for loan losses and guarantee reserve
6(5)(19)
543,892
16,538 (
2,249,430 )
Operating expenses
Employee benefits expenses
6(31) and 11(3) (
13,271,460 ) (
403,535 ) (
12,438,262 )
Depreciation and amortization
6(32)
(
487,667 ) (
14,829 ) (
510,921 )
Other general and administrative expenses
6(33) and 11(3) (
6,705,778 ) (
203,897 ) (
5,701,940 )
Consolidated income from continuing operations before
income tax
30,320,209
921,923
30,265,724
Income tax expense
6(34)
(
4,611,764 ) (
140,226 ) (
4,275,042 )
Consolidated net income
25,708,445
781,697
25,990,682
Other comprehensive income
Non-reclassifiable to profit or loss subsequently
Remeasurement of defined benefit plan
6(19)
(
1,398,743 ) (
42,530 ) (
22,431 )
Income tax relating to the components of other comprehensive
income
6(34)
237,786
7,230
3,813
Potentially reclassifiable to profit or loss subsequently
Cumulative translation differences of foreign operations
6(24)
(
221,299 ) (
6,729 )
1,439,923
Unrealized (loss) gain on valuation of available-for-sale
financial assets
6(24)
(
2,361,247 ) (
71,797 )
1,657,030
Share of other comprehensive income of associates and joint
ventures accounted for under the equity method
6(24)
21,698
660
32,478
Total other comprehensive (loss) income (after income tax)
(
3,721,805 ) (
113,166 )
3,110,813
Total comprehensive income
$
21,986,640
$
668,531 $
29,101,495
Consolidated net income attributable to:
Owners of the parent
$
25,708,445
$
781,697 $
25,990,682
Consolidated comprehensive income attributable to:
Owners of the parent
$
21,986,640
$
668,531 $
29,101,495
Consolidated earnings per share
Basic and diluted earnings per share (in dollars)
6(35)
$
3.27
$
0.10 $
3.37
The accompanying notes are an integral part of these financial statements.