v2.4.0.8

INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2013
INCOME TAXES [Abstract] |
Schedule of Income before Income Taxes | The components of income (loss) before income taxes, equity in net loss (income) of equity method investee and non-controlling interest are as follows:
|  | Year ended December 31, |
|  | 2011 |  |  | 2012 |  |  | 2013 |
Domestic |  | $ | (3,659 | ) |  | $ | (3,182 | ) |  | $ | (522 | )
Foreign |  |  | 8,661 |  |  |  | 1,703 |  |  |  | 1,310 |
|  | $ | 5,002 |  |  | $ | (1,479 | ) |  | $ | 788 |
Schedule of Income Tax Expense | The current and deferred components of the income tax expense appearing in the consolidated statements of operations are as follows:
|  | Year ended December 31, |
|  | 2011 |  |  | 2012 |  |  | 2013 |
Current tax |  | $ | 451 |  |  | $ | 318 |  |  | $ | 129 |
Deferred tax |  |  | 428 |  |  |  | 454 |  |  |  | 274 |
|  | $ | 879 |  |  | $ | 772 |  |  | $ | 403 |
Schedule of Deferred Tax Assets and Liabilities | The Group's deferred tax assets and liabilities as at December 31, 2012 and 2013 are attributable to the following:
|  | At December 31, |
|  | 2012 |  |  | 2013 |
Expenditures deductible for tax purpose in future years |  |  |  |  |  |  |  |
- Accrued legal and professional fees |  | $ | 28 |  |  | $ | 30 |
- Accrued bonus |  |  | 261 |  |  |  | 165 |
- Other |  |  | 172 |  |  |  | 238 |
Tax losses |  |  | 3,535 |  |  |  | 5,217 |
Depreciation and amortization |  |  | 123 |  |  |  | 82 |
Total deferred tax assets |  | $ | 4,119 |  |  | $ | 5,732 |
Valuation allowance |  |  | (3,535 | ) |  |  | (5,217 | )
Deferred tax assets |  |  | 584 |  |  |  | 515 |
Interest income taxable for tax purpose in future years |  |  | (534 | ) |  |  | (343 | )
Deferred tax liability arising from withholding tax on undistributed profits |  |  | (3,189 | ) |  |  | (3,589 | )
Total deferred tax liabilities |  |  | (3,723 | ) |  |  | (3,932 | )
Deferred tax liabilities, net |  | $ | (3,139 | ) |  | $ | (3,417 | )
Schedule of Deferred Tax Balances | The following is the analysis of deferred tax balances for reporting purposes:
|  | At December 31, |
|  | 2012 |  |  | 2013 |
Deferred tax assets |  |  |  |  |  |  |  |
Current |  | $ | 504 |  |  | $ | 416 |
Non-current |  |  | 80 |  |  |  | 99 |
|  | $ | 584 |  |  | $ | 515 |
Deferred tax liabilities |  |  |  |  |  |  |  |
Current |  | $ | (534 | ) |  | $ | (343 | )
Non-current |  |  | (3,189 | ) |  |  | (3,589 | )
|  |  | (3,723 | ) |  |  | (3,932 | )
Deferred tax liabilities, net |  | $ | (3,139 | ) |  | $ | (3,417 | )
Schedule of Valuation Allowance on Deferred Assets | Movement of valuation allowance:
|  | 2011 |  |  | 2012 |  |  | 2013 |
At the beginning of the year |  | $ | 1,002 |  |  | $ | 1,912 |  |  | $ | 3,535 |
Change for the year |  |  | 910 |  |  |  | 1,623 |  |  |  | 1,682 |
At the end of the year |  | $ | 1,912 |  |  | $ | 3,535 |  |  | $ | 5,217 |
Schedule of Effective Income Tax Rate Reconciliation | A reconciliation between the provision for income tax computed by applicable PRC enterprise income tax rate to income (loss) before income taxes, equity in net loss (income) of equity method investees and non-controlling interest, and actual provision for income taxes is as follows:
|  | Year ended December 31, |
|  | 2011 |  |  | 2012 |  |  | 2013 |
PRC tax rate |  |  | 25 | % |  |  | 25 | % |  |  | 25 | %
Tax provision (credit) at PRC enterprise income tax rate |  | $ | 1,251 |  |  | $ | (370 | ) |  | $ | 197 |
Expenses not deductible for tax purpose |  |  | 717 |  |  |  | 1,224 |  |  |  | 403 |
Share-based compensation not deductible for tax purpose |  |  | 420 |  |  |  | 366 |  |  |  | 123 |
Income not taxable for tax purposes |  |  | (706 | ) |  |  | (599 | ) |  |  | (1,005 | )
Net change in valuation allowance |  |  | 910 |  |  |  | 1,623 |  |  |  | 1,682 |
Effect of tax exemption and preferential income tax rate granted to PRC subsidiaries |  |  | (1,081 | ) |  |  | (911 | ) |  |  | (930 | )
Effect of the different income tax rates in other jurisdictions |  |  | (34 | ) |  |  | 21 |  |  |  | 204 |
Effect of withholding tax on undistributed earnings |  |  | 554 |  |  |  | 349 |  |  |  | 400 |
Effect of withholding tax on American Depository Shares ("ADS") reimbursement income |  |  | 150 |  |  |  | 150 |  |  |  | - |
Utilization of tax loss previously not recognized |  |  | (1,053 | ) |  |  | (979 | ) |  |  | (685 | )
Overprovision in prior year |  |  | (236 | ) |  |  | (81 | ) |  |  | (78 | )
Others |  |  | (13 | ) |  |  | (21 | ) |  |  | 92 |
Income tax expense |  | $ | 879 |  |  | $ | 772 |  |  | $ | 403 |

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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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