Consolidated - CHUNGHWA PICTURE TUBES, LTD.

Deferred tax liabilities-non-current (2,888,457) (2,530,995)
Net deferred tax liabilities-non-current $(655,700) $(572,317)
g. Details of unused investment tax credits and tax operating loss carryforwards of the Company are as
follows:
Regulation Investment tax credit item
Investment
tax credit
Unused
investment
tax credit
Expiration
year
Statute for Upgrading Investment tax credit in $112,327 $112,327 2008
Industries production equipment 1,496,593 1,496,593 2007
198,558 198,558 2006
2,121,532 2,121,532 2005
$3,929,010 $3,929,010
Statute for Upgrading Investment tax credit in $365,867 $365,867 2008
Industries research and 531,237 531,237 2007
development expenditure, 508,712 508,712 2006
employee training 317,989 317,989 2005
expenditure $1,723,805 $1,723,805
Income Tax Law Tax loss carryforward $167,112 $167,112 2008
94,509 94,509 2007
1,315,238 1,315,238 2006
$1,576,859 $1,576,859
h. The integrated income tax information of the Company is as follows:
December 31,
2003 2004
Imputation credit account (ICA) $57,071 $3,171
The actual or expected creditable ratios for earnings distribution to ROC resident stockholders in 2003 and
2004 are 6.07% and 0.03%, respectively.
i. Unappropriated earnings as of December 31, 2003 and 2004 are as follows:
December 31,
2003 2004
Unappropriated earnings $939,958 $10,317,715
(23) Earnings per common share
The following table sets forth the computation of the Company’s basic and diluted earnings per common
31