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Note 11 - INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2012
Note 11 - Income Taxes Tables |
Pre-tax income (loss) from continuing operations | Pre-tax income (loss) from continuing operations was taxed in the following jurisdictions:
|  | Year ended December 31, |
|  | 2010 |  |  | 2011 |  |  | 2012 |
Thailand |  | $ | 24,750 |  |  | $ | 8,760 |  |  | $ | 23,265 |
Singapore |  |  | 1,671 |  |  |  | (80 | ) |  |  | 2,235 |
Australia |  |  | 2,176 |  |  |  | 3,130 |  |  |  | 5,426 |
The People’s Republic of China |  |  | 6,921 |  |  |  | 985 |  |  |  | (142 | )
Myanmar |  |  | – |  |  |  | – |  |  |  | 279 |
Others |  |  | (3,665 | ) |  |  | (12,101 | ) |  |  | (2,212 | )
|  |  | 31,853 |  |  |  | 694 |  |  |  | 28,851 |
Equity investees |  |  |  |  |  |  |  |  |  |  |  |
Thailand |  |  | – |  |  |  | – |  |  |  | (2 | )
The People’s Republic of China |  |  | (21 | ) |  |  | (58 | ) |  |  | (19 | )
|  | $ | 31,832 |  |  | $ | 636 |  |  | $ | 28,830 |
Components of the provision (benefit) for income taxes |
|  | Year ended December 31,
|  | 2010 |  | 2011 |  | 2012
Allocated to net income (loss) |  |  |  |  |  |
Current: |  |  |  |  |  |
Thailand |  | $ 4,069 |  | $ 4,869 |  | $ 4,442
Singapore |  | – |  | – |  | 382
PRC |  | 1,324 |  | 679 |  | 149
Australia |  | 956 |  | 1,291 |  | 1,069
Total current |  | 6,349 |  | 6,839 |  | 6,042
Deferred: |  |  |  |  |  |
Thailand |  | 170 |  | (1,446) |  | 1,583
Singapore |  | 59 |  | (154) |  | 512
PRC |  | 197 |  | (43) |  | (192)
Australia |  | (262) |  | (316) |  | 438
Total deferred |  | 164 |  | (1,959) |  | 2,341
The benefits of operating loss carried forwards |  | (72) |  | (314) |  | –
|  | $ 6,441 |  | $ 4,566 |  | $ 8,383
Allocated to other comprehensive income (loss) |  | $ 84 |  | $ – |  | $ (1,045)
Reconciliation of the statutory tax rate and effective tax rate | The reconciliation of the statutory tax rate and the Company’s effective tax rate is as follows:
|  | Year ended December 31, |
Income tax at statutory tax rate in: |  | 2010 |  |  | 2011 |  |  | 2012 |
Tax provision at statutory rate (30%) |  | $ | 9,608 |  |  | $ | 191 |  |  | $ | 6,631 |
Foreign income taxed at different rate |  |  | 881 |  |  |  | 1,350 |  |  |  | 695 |
Expenses not deductible for tax purpose Impairment of goodwill not deductible for tax |  |  | 1,684 – |  |  |  | 753 2,637 |  |  |  | 169 – |
Written-off deferred tax assets arising from liquidation of a subsidiary |  |  | – |  |  |  | 3,633 |  |  |  | – |
Reversal of valuation allowance arising from liquidation of a subsidiary |  |  | – |  |  |  | (3,633 | ) |  |  | – |
Utilization of prior year tax losses |  |  | (6,186 | ) |  |  | – |  |  |  | – |
Changes in valuation allowance |  |  | 2,473 |  |  |  | (291 | ) |  |  | 466 |
Written-off deferred tax |  |  | 215 |  |  |  | - |  |  |  | 184 |
Tax exempt on income |  |  | (2,583 | ) |  |  | (1,453 | ) |  |  | (26 | )
Difference due to effect of tax holidays |  |  | (583 | ) |  |  | – |  |  |  | – |
Unrecognized tax benefits |  |  | 354 |  |  |  | 1,026 |  |  |  | 34 |
Deferred tax liability arising from undistributed earnings |  |  | 578 |  |  |  | 193 |  |  |  | 429 |
Effect of temporary tax rate changes on deferred tax assets |  |  | – |  |  |  | 862 |  |  |  | 408 |
Return to provision adjustment |  |  | – |  |  |  | – |  |  |  | (8 | )
Others |  |  | – |  |  |  | (702 | ) |  |  | (607 | )
Total tax income for the year |  | $ | 6,441 |  |  | $ | 4,566 |  |  | $ | 8,383 |
Deferred tax liabilities and assets | Deferred tax liabilities and assets comprised the following:
|  | As of December 31 |
|  | 2011 |  |  | 2012 |
Deferred tax liabilities: |  |  |  |  |  |
Outside basis differences |  | $ | (2,172 | ) |  | $ | (2,650 | )
Total deferred tax liabilities |  |  | (2,172 | ) |  |  | (2,650 | )
Deferred tax assets: |  |  |  |  |  |  |  |
Unused tax losses |  |  | 1,181 |  |  |  | 1,140 |
Allowance for doubtful accounts |  |  | 682 |  |  |  | 372 |
Inventory impairment |  |  | 744 |  |  |  | 359 |
Allowance for impairment in investment |  |  | 933 |  |  |  | 913 |
Rebates and other accrued liabilities |  |  | 1,980 |  |  |  | 1,299 |
Unpaid retirement benefits |  |  | 854 |  |  |  | 660 |
Charges related to flooding |  |  | 874 |  |  |  | 8 |
Deferred revenue and cost of sales |  |  | 320 |  |  |  | 625 |
Actuarial gain (loss) |  |  |  |  |  |  | 1,045 |
Unabsorbed depreciation |  |  | 320 |  |  |  | 960 |
Total deferred tax assets |  |  | 7,568 |  |  |  | 7,381 |
Valuation allowance for deferred tax assets (note 10) |  |  | (875 | ) |  |  | (1,341 | )
Total deferred tax assets |  |  | 6,693 |  |  |  | 6,040 |
Net deferred tax assets |  | $ | 4,521 |  |  | $ | 3,390 |
Amount of deferred tax liabilities and assets | The amount of deferred tax liabilities and assets at December 31, 2011 and 2012 were as follows:
|  | As of December 31, |
|  | 2011 |  |  | 2012 |
Gross current deferred tax liabilities |  | $ | (49 | ) |  | $ | (63 | )
Gross current deferred tax assets |  |  | 5,234 |  |  |  | 3,282 |
Valuation allowance for deferred tax assets |  |  | – |  |  |  | (85 | )
|  |  | 5,234 |  |  |  | 3,197 |
Net current deferred tax assets |  |  | 5,185 |  |  |  | 3,134 |
Gross non-current deferred tax liabilities |  |  | (2,123 | ) |  |  | (2,587 | )
Gross non-current deferred tax assets |  |  | 2,334 |  |  |  | 4,099 |
Valuation allowance for deferred tax assets |  |  | (875 | ) |  |  | (1,256 | )
|  |  | 1,459 |  |  |  | 2,843 |
Net non-current deferred tax assets |  |  | (664 | ) |  |  | 256 |
Net deferred tax assets |  | $ | 4,521 |  |  | $ | 3,390 |
Deferred tax liabilities and assets accompanying consolidated balance sheets | The deferred tax liabilities and assets are presented in the accompanying consolidated balance sheets as follows:
|  | As of December 31, |
|  | 2011 |  |  | 2012 |
Current |  |  |  |  |  |
Deferred tax assets |  | $ | 5,185 |  |  | $ | 3,134 |
Total current |  |  | 5,185 |  |  |  | 3,134 |
Non-current |  |  |  |  |  |  |  |
Deferred tax assets |  |  | 517 |  |  |  | 2,475 |
Deferred tax liabilities |  |  | (1,181 | ) |  |  | (2,219 | )
Total non-current |  |  | (664 | ) |  |  | 256 |
Net deferred tax assets |  | $ | 4,521 |  |  | $ | 3,390 |
Future taxable income | As of each of December 31, 2012 and 2012, the Company has available unused net operating losses that may be applied against future taxable income and that expire as follows:
Date of expiration |  | 2011 |  |  | 2012 |
2011 |  | $ | – |  |  | $ | – |
2012 |  |  | 656 |  |  |  | – |
2013 |  |  | 461 |  |  |  | 477 |
2014 |  |  | 853 |  |  |  | 864 |
2015 |  |  | 356 |  |  |  | 361 |
2016 |  |  | 839 |  |  |  | 856 |
2017 |  |  | – |  |  |  | 1,661 |
No expiration |  |  | 1,801 |  |  |  | – |
|  | $ | 4,966 |  |  | $ | 4,219 |
Unrecognized tax benefits | A reconciliation of the beginning and ending amounts of unrecognized tax benefits is as follows:
Change in Uncertain Tax Positions |  | As of December 31, |
|  | 2010 |  |  | 2011 |  |  | 2012 |
Balance at January 1 |  | $ | 2,198 |  |  | $ | 2,332 |  |  | $ | 2,640 |
Additions based on tax positions related to the current year |  |  | 134 |  |  |  | 308 |  |  |  | – |
Additions for tax positions of prior years |  |  | – |  |  |  | – |  |  |  | – |
Settlements |  |  | – |  |  |  | – |  |  |  | – |
Decrease due to lapses in statute of limitions |  |  | – |  |  |  | – |  |  |  | (338 | )
Balance at December 31 |  | $ | 2,332 |  |  | $ | 2,640 |  |  | $ | 2,302 |
Component of income tax expense | The amount of related interest and penalties the Company have provided as of the dates listed below were:
|  | As of December 31, |
|  | 2010 |  |  | 2011 |  |  | 2012 |
Accrued interest on unrecognized tax benefits |  | $ | 1,373 |  |  | $ | 1,783 |  |  | $ | 2,143 |
Accrued penalties on unrecognized tax benefits |  |  | 1,948 |  |  |  | 2,256 |  |  |  | 2,284 |
Total accrued interest and penalties on Unrecognized tax benefits |  | $ | 3,321 |  |  | $ | 4,039 |  |  | $ | 4,427 |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 + Details
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- Definition Tabular disclosure of tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities (i.e., uncertain tax positions) and other types of income tax contingencies, including: (1) the policy on classification of interest and penalties; (2) a tabular reconciliation of the total amounts of unrecognized tax benefits at the beginning and end of the period; the total amount(s) of: (3) unrecognized tax benefits that, if recognized, would affect the effective tax rate, and (4) interest and penalties recognized in each of the income statement and balance sheet; (5) for positions for which it is reasonably possible that the total amounts unrecognized will significantly change within 12 months of the reporting date the: (i) nature of the uncertainty, (ii) nature of the event that could occur that would cause the change, and (iii) an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made; and (6) a description of tax years that remain subject to examination by major tax jurisdictions. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name FASB Interpretation (FIN) -Number 48 -Paragraph 21 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. + Details
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