ELISA ENGLISH's Blog 英語園地

*Translated by Elisa on 3/15/09- 版權所有*

本公司對於虧損扣抵所產生之所得稅影響數，與其備抵評價金額之評估認列，自民國97年度起，依新修正之所得稅法第39條規定，有關以前年度尚未依法扣除完畢之虧損，可扣抵年度由五年延為十年，

Regarding net operating loss carryforwards and the valuation allowance, starting year 2008, our company follows Article 39 of the amended Income Tax Law, which states the extension from 5 years to 10 years for the period of loss carryforwards for corporate income tax deduction from prior years.

此項會計估計變動對本公司97年度之財務報表並無產生任何重大影響。

This change of accounting valuation has no significant effect to our company’s annual financial reporting for the fiscal year of 2008.