Consolidated Financial Statements - Acer Group

41ACER INCORPORATED AND SUBSIDIARIESNotes to Consolidated Financial Statements (continued)(c) The components of deferred income tax assets (liabilities) as of December 31, 2011 and 2010, wereas follows:December 31,2011 2010NT$ US$ NT$Deferred income tax assets – current:Inventory provisions 987,324 32,596 909,065Unrealized foreign exchange gain and unrealized (106,927) (3,530) (352,131)gain on valuation of financial instrumentsAccrued advertising expense 34,886 1,152 10,679Adjustments on cost of sales 354,976 11,719 445,770Warranty provisions 1,136,012 37,505 910,516Allowance for doubtful accounts 76,781 2,535 81,667Accrued non-recurring engineering cost - - 53,277Accrued sales allowance 465,583 15,371 244,756Net operating loss carryforwards 144,730 4,778 32,024Others 429,680 14,185 496,0483,523,045 116,311 2,831,671Valuation allowance (1,348,901) (44,533) (1,175,953)2,174,144 71,778 1,655,718Deferred income tax liabilities – current:Inventory provisions - - (86,247)Allowance for doubtful accounts - - (436,658)Unrealized foreign exchange gains - - (2,393)Others (3,037) (100) (53,442)(3,037) (100) (578,740)(Continued)