Mega Bank Annual Report 2017

109 Annual Report 2017 21:! (8) Profitability of the Bank and subsidiaries Units Ǻ % Items December 31, 2017 December 31, 2016 Return on total assets (%) Before tax 0.79 0.76 After tax 0.70 0.63 Return on stockholders’ equity (%) Before tax 9.32 9.05 After tax 8.26 7.44 Net profit margin ratio (%) 43.07 41.66 Note 1: Return on total assets = Income before (after) income tax/average total assets. Note 2: Return on stockholders’ equity = Income before (after) income tax / average stockholders’ equity. Note 3: Net profit margin ratio = Income after income tax / total operating income. Note 4: The term “Income before (after) income tax” represents net income from January 1 to the balance sheet date of the reporting p eriod. (9) In accordance with Article 17 of the Trust Enterprise Law, the disclosures of the trust balance sheet, trust income statement and trust property list are as follows: A. Trust Balance Sheet (In NT Thousand Dollars) Trust Balance Sheet December 31, 2017 Trust assets Trust liabilities Bank deposits $ 17,792,462 Capital borrowed $ 4,500,525 Receivables 5,899 Payables 14,831 Bonds 15,535,206 Account collected in advance 36,039 Stocks 41,303,161 Tax payable 30,184 Mutual funds 115,635,091 Accounts withholding 1,025 Structured products 25,067,890 Customers' securities under custody 151,313,982 Properties, net 22,414 Other liabilities 1,475,340 Real estate Trust capital 331,082,582 Land 96,246,473 Accumulated profit or loss for reserves Buildings and Structures, net 14,559,373 Net income for current period 2,190,373 Construction in Process 12,163,861 Accumulated profit 1,970,297 Customers’ securities under custody 151,313,982 Other assets 2,969,366 Total trust assets $ 492,615,178 $ 492,615,178 (In US Thousand Dollars) Trust Balance Sheet December 31, 2017 Trust assets Trust liabilities Bank deposits $ 600,124 Capital borrowed $ 151,799 Receivables 199 Payables 500 Bonds 523,988 Account collected in advance 1,216 Stocks 1,393,118 Tax payable 1,018 Mutual funds 3,900,266 Accounts withholding 35 Structured products 845,517 Customers' securities under custody 5,103,683 Properties, net 756 Other liabilities 49,762 Real estate Trust capital 11,167,113 Land 3,246,306 Accumulated profit or loss for reserves Buildings and Structures, net 491,074 Net income for current period 73,879 Construction in Process 410,276 Accumulated profit 66,456 Customers’ securities under custody 5,103,683 Other assets 100,154 Total trust assets $ 16,615,461 $ 16,615,461 (In NT Thousand Dollars) Trust Balance Sheet December 31, 2016 Trust assets Trust liabilities Bank deposits $ 20,182,915 Capital borrowed $ 4,500,525 Receivables 5,642 Payables 15,159 Bonds 15,807,444 Account collected in advance 34,618 Stocks 46,703,729 Tax payable 30,657 Mutual funds 126,533,444 Accounts withholding 957 Structured products 28,563,600 Customers' securities under custody 158,100,512 Properties, net 19,788 Other liabilities 1,520,923 Real estate Trust capital 353,195,595 Land 100,977,308 Accumulated profit or loss for reserves Buildings and Structures, net 10,692,335 Net income for current period 2,130,189 Construction in Process 13,153,605 Accumulated profit 3,450,993 Customers’ securities under custody 158,100,512 Other assets 2,239,806 Total trust assets $ 522,980,128 $ 522,980,128