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23
Annual Report 2015
-23-
MEGA INTERNATIONAL COMMERCIAL BANK CO., LTD. AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
(EXPRESSED IN THOUSANDS OF DOLLARS)
Equity attributable to owners of the parent
Retained earnings
Other equity
Capital
Stock
Capital
Reserve
Legal
Reserve
Special
Reserve
Unappropriated
Earnings
Cumulative
Translation
Differences of
Foreign Operations
Unrealized Gain or
Loss on Available-
For-Sale Financial
Assets
Total
For the year ended December 31, 2015 (NT Dollars)
Balance, January 1, 2015 (adjusted)
$ 77,000,000 $ 46,498,007 $ 58,483,334 $
3,822,741 $ 29,916,495 $
550,023 $
2,239,841 $ 218,510,441
Earnings distribution for 2014
Cash dividends
-
-
-
-
(
11,088,000 )
-
-
(
11,088,000 )
Legal reserve
-
-
7,791,990
-
(
7,791,990 )
-
-
-
Special reserve
-
-
-
25,253 (
25,253 )
-
-
-
Reversal of special reserve
-
-
-
(
2,640 )
2,640
-
-
-
Issuance of common stock
8,362,336
15,722,164
-
-
-
-
-
24,084,500
Changes in capital surplus of associates and joint
ventures accounted for under equity method
-
(
631 )
-
-
-
-
-
(
631 )
Net income for the year of 2015
-
-
-
-
25,708,445
-
-
25,708,445
Other comprehensive loss for the year of 2015
-
-
-
-
(
1,160,957 ) (
218,660 ) (
2,342,188 ) (
3,721,805 )
Balance, December 31, 2015
$ 85,362,336 $ 62,219,540 $ 66,275,324 $
3,845,354 $ 35,561,380
$
331,363 ( $
102,347 )
$ 253,492,950
For the year ended December 31, 2015
(US Dollars - Unaudited-Note 4)
Balance, January 1, 2015 (adjusted)
$ 2,341,280 $
1,413,829 $ 1,778,258 $
116,235 $
909,647 $
16,724 $
68,105 $
6,644,078
Earnings distribution for 2014
Cash dividends
-
-
-
-
(
337,144 )
-
-
(
337,144 )
Legal reserve
-
-
236,925
-
(
236,925 )
-
-
-
Special reserve
-
-
-
768 (
768 )
-
-
-
Reversal of special reserve
-
-
-
(
80 )
80
-
-
-
Issuance of common stock
254,267
478,051
-
-
-
-
-
732,318
Changes in capital surplus of associates and joint
ventures accounted for under equity method
-
(
19 )
-
-
-
-
-
(
19 )
Net income for the year of 2015
-
-
-
-
781,697
-
-
781,697
Other comprehensive loss for the year of 2015
-
-
-
-
(
35,300 ) (
6,649 ) (
71,217 ) (
113,166 )
Balance, December 31, 2015
$ 2,595,547 $
1,891,861 $ 2,015,183 $
116,923 $
1,081,287
$
10,075 ( $
3,112 )
$
7,707,764
(Continued)