v3.4.0.3

INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2015

Income Tax Disclosure [Abstract]

Schedule of Income before Income Taxes

The components of income (loss) before income taxes, equity in net income (loss) of equity method investee and non-controlling interest are as follows:

		Year ended December 31,
		2013				2014				2015
Domestic		$	(522	)		$	(40,612	)		$	(24,350	)
Foreign			1,311				7,887				(3,925	)
		$	789			$	(32,725	)		$	(28,275	)

Schedule of Income Tax Expense

The current and deferred components of the income tax (expense) credit appearing in the consolidated statements of operations are as follows:

		Year ended December 31,
		2013				2014				2015
Current tax		$	(124	)		$	(1,780	)		$	(48	)
Deferred tax			(279	)			3,576				204
		$	(403	)		$	1,796			$	156

Schedule of Deferred Tax Assets and Liabilities

The Group's deferred tax assets and liabilities as at December 31, 2014 and 2015 are attributable to the following:

		At December 31,
		2014				2015
Expenditures deductible for tax purpose in future years
- Accrued legal and professional fees		$	14			$	1
- Accrued bonus			56				70
- Other			1,098				1,060
Tax losses			9,516				15,807
Depreciation and amortization			64				-
Total deferred tax assets		$	10,748			$	16,938
Valuation allowance			(9,516	)			(15,807	)
Deferred tax assets			1,232				1,131
Interest income taxable for tax purpose in future years			(160	)			(155	)
Deferred tax liability arising from withholding tax on undistributed profits			(919	)			(715	)
Total deferred tax liabilities			(1,079	)			(870	)
Deferred tax (liabilities) assets, net		$	153			$	261

Schedule of Deferred Tax Balances

The following is the analysis of deferred tax balances for reporting purposes:

		At December 31,
		2014				2015
Deferred tax assets
Current		$	1,179			$	938
Non-current			53				193
		$	1,232			$	1,131
Deferred tax liabilities
Current		$	(160	)		$	(155	)
Non-current			(919	)			(715	)
			(1,079	)			(870	)
Deferred tax (liabilities) assets, net		$	153			$	261

Schedule of Valuation Allowance on Deferred Assets

Movement of valuation allowance:

		2013				2014				2015
At the beginning of the year		$	3,535			$	5,217			$	9,516
Change for the year			1,682				4,299				6,291
At the end of the year		$	5,217			$	9,516			$	15,807

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,
		2013				2014				2015
PRC tax rate			25	%			25	%			25	%
Tax provision (credit) at PRC enterprise income tax rate		$	197			$	(8,181	)		$	(7,068	)
Expenses not deductible for tax purpose			403				3,701				1,879
Share-based compensation not deductible for tax purpose			123				11				36
Income not taxable for tax purposes			(1,005	)			(5,146	)			(142	)
Net change in valuation allowance			1,682				4,299				6,291
Effect of tax exemption and preferential income tax rate granted to PRC subsidiaries			(930	)			3,857				(1,508	)
Effect of the different income tax rates in other jurisdictions			204				301				196
Effect of withholding tax on undistributed earnings			400				(762	)			(205	)
Utilization of tax loss previously not recognized			(685	)			-				-
(Over provision) under provision in prior year			(78	)			(90	)			32
Others			92				214				333
Income tax expense(credit)		$	403			$	(1,796	)		$	(156	)

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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

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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Tabular disclosure of valuation allowances to reduce deferred tax assets to net realizable value, including identification of the deferred tax asset more likely than not will not be fully realized and the corresponding amount of the valuation allowance.

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