Mega Bank Annual Report 2017

36 Mega Bank -36- MEGA INTERNATIONAL COMMERCIAL BANK CO., LTD. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (EXPRESSED IN THOUSANDS OF DOLLARS, EXCEPT FOR EARNINGS PER SHARE AMOUNTS) For the years ended December 31, 2017 2016 Notes NT$ US$ NT$ (Unaudited-Note 4) Interest revenue 6(6)(7)(25) and 11(3) $ 53,854,147 $ 1,816,451 $ 50,877,951 Less: interest expense 6(25) and 11(3) ( 19,770,044 ) ( 666,825 ) ( 15,294,311 ) Net interest income 34,084,103 1,149,626 35,583,640 Non-interest income Net service fee income 6(26) and 11(3) 6,929,515 233,726 7,907,733 Gains on financial assets and liabilities at fair value through profit or loss 6(27) 5,422,840 182,907 3,009,597 Realized gains on available-for-sale financial assets 6(28) 1,484,447 50,069 1,596,716 Realized loss on held-to maturity financial assets 6(7) - - ( 189 ) Foreign exchange gain 1,926,016 64,963 2,112,070 Loss on asset impairment 6(6)(9)(29) ( 205,179 ) ( 6,920 ) ( 334,397 ) Investment income recognized by the equity method 6(8) 208,567 7,035 227,118 Net other non-interest income 6(30) 235,497 7,943 228,162 Gain on financial assets carried at cost 6(9) 619,151 20,883 803,272 Net other miscellaneous loss 6(31) ( 728,354 ) ( 24,567 ) ( 5,498,994 ) Net operating income 49,976,603 1,685,665 45,634,728 Provision for loan losses and guarantee reserve 6(5)(19) ( 4,344,809 ) ( 146,546 ) ( 3,619,823 ) Operating expenses Employee benefits expenses 6(32) and 11(3) ( 13,649,035 ) ( 460,370 ) ( 11,920,209 ) Depreciation and amortization 6(33) ( 541,720 ) ( 18,272 ) ( 490,379 ) Other general and administrative expenses 6(34) and 11(3) ( 7,137,997 ) ( 240,758 ) ( 6,488,949 ) Consolidated income from continuing operations before income tax 24,303,042 819,719 23,115,368 Income tax expense 6(35) ( 2,779,632 ) ( 93,754 ) ( 4,105,407 ) Consolidated net income 21,523,410 725,965 19,009,961 Other comprehensive income Non-reclassifiable to profit or loss subsequently Remeasurement of defined benefit plan 6(19) ( 1,739,625 ) ( 58,676 ) ( 534,337 ) Income tax relating to the components of other comprehensive income 6(35) 295,736 9,975 90,837 Potentially reclassifiable to profit or loss subsequently Cumulative translation differences of foreign operations 6(24) ( 1,777,256 ) ( 59,945 ) ( 1,255,005 ) Unrealized gain (loss) on valuation of available-for-sale financial assets 6(24) 799,586 26,969 ( 373,245 ) Share of other comprehensive income (loss) of associates and joint ventures accounted for under the equity method 6(24) 21,125 713 ( 62,565 ) Total other comprehensive loss (after income tax) ( 2,400,434 ) ( 80,964 ) ( 2,134,315 ) Total comprehensive income $ 19,122,976 $ 645,001 $ 16,875,646 Consolidated net income attributable to: Owners of the parent $ 21,523,410 $ 725,965 $ 19,009,961 Consolidated comprehensive income attributable to: Owners of the parent $ 19,122,976 $ 645,001 $ 16,875,646 Consolidated earnings per share Basic and diluted earnings per share (in dollars) 6(36) $ 2.52 $ 0.08 $ 2.23 The accompanying notes are an integral part of these financial statements.