Acer 2007 Annual Report Download - page 87

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84
- 78 -
under the following accounts:
December 31, 2006 December 31, 2007
NT$ NT$ US$
Hedging derivative financial
assets – current:
Foreign currency forward
contracts 65,592 235,198 7,251
Foreign currency options 949 - -
66,541 235,198 7,251
Hedging derivative financial
liabilities - current
Foreign currency forward
contracts (320,547) (66,786) (2,059)
Foreign currency options (469) - -
(321,016) (66,786) (2,059)
(6) Inventories
December 31, 2006 December 31, 2007
NT$ NT$ US$
Raw materials 6,288,997 12,452,588 383,924
Work in process 51,494 27,322 842
Finished goods 9,889,920 13,809,255 425,752
Spare parts 2,821,408 3,982,372 122,780
Inventories in transit 9,074,810 7,630,204 235,246
Less: provision for obsolescence (2,184,777) (4,086,044) (125,976)
25,941,852 33,815,697 1,042,568
(7) Noncurrent assets held for sale
In December 2007, the Company’s subsidiary ACI planned to sell its office building located
in Singapore. As ACI expects to complete the sale by March 2008, the office building,
recorded at NT$764,718, has been reclassified as noncurrent asset held for sale under
“prepayments and other current assets” in the accompanying consolidated balance sheets.
(8) Financial assets carried at costЁnoncurrent
December 31, 2006 December 31, 2007
NT$ NT$ US$
Privately held stock:
National Securities Corp. 12,188 12,188 376
Prosperity Venture Capital Corp. 72,000 28,000 863
Sheng-Hua Venture Capital Corp. 50,000 30,000 925
Legend Technology 39,200 27,205 839
Taiwan Fixed Network Co., Ltd.
(“TFNC”) 1,743,000 - -
W.I. Harper International Corp. 26,250 20,650 637
Megic Corp. 647 647 20
InCOMM Technologies Co., Ltd. 7,080 2,360 73
The fair values of derivative financial instruments described above were accounted for under the
following accounts: