Acer 2009 Annual Report Download - page 43

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(4) Available-for-sale nancial assets ‒ current
December 31, 2008 December 31, 2009
NT$ NT$ US$
Publicly traded equity securities 145,147 223,437 6,976
Money market funds and others 446,297 - -
591,444 223,437 6,976
In 2008 and 2009, the Consolidated Companies disposed of portions of these investments and recognized gains
on disposal thereof of NT$1,187,156 and NT$24,022, respectively. The gains were recorded as “gain on disposal
of investments” in the accompanying consolidated statements of income.
(5) Financial assets and liabilities at fair value through prot or loss ‒ current
December 31, 2008 December 31, 2009
NT$ NT$ US$
Financial assets at fair value through prot or loss ‒ current:
Foreign currency forward contracts 339,817 139,515 4,356
Foreign exchange swaps 7,113 - -
Cross currency swaps 7,821 - -
Foreign currency options - 18,144 566
354,751 157,659 4,922
December 31, 2008 December 31, 2009
NT$ NT$ US$
Financial liability at fair value through prot or loss ‒ current:
Foreign currency forward contracts (1,011,739) (157,848) (4,928)
Foreign currency options - (4,691) (147)
(1,011,739) (162,539) (5,075)
For the years ended December 31, 2008 and 2009, unrealized gins (losses) resulting from the changes in fair
value of these derivative contracts amounted to NT$718,172 and NT$652,108, respectively.
The Consolidated Companies entered into derivative contracts to manage foreign currency exchange risk resulting
from operating activities. As of December 31, 2008 and 2009, the derivative nancial instruments that did not
conform to the criteria for hedge accounting and were classied as nancial assets and liabilities at fair value
through prot or loss consisted of the following:
(a) Foreign currency forward contracts
December 31,2008
Buy Sell
Contract amount
(in thousand) Maturity date
USD / SGD USD 7,000 2009/01/14~2009/02/26
USD / CAD USD 47,806 2009/01/28~2009/02/26
EUR /CHF EUR 19,000 2009/01/05~2009/03/30
USD / EUR EUR 720,000 2009/01/15~2009/02/27
USD / INR USD 61,600 2009/01/06~2009/05/29
USD / MYR USD 19,138 2009/01/14~2009/02/17
USD / PHP USD 500 2009/01/15
USD / THB USD 28,700 2009/01/14~2009/05/29
USD / RMB USD 70,000 2009/02/02~2009/03/30
USD / JPY USD 5,000 2009/01/14
USD / NTD USD 5,000 2009/01/09~2009/01/22
December 31,2009
Buy Sell
Contract amount
(in thousand) Maturity date
USD / SGD USD 12,600 2010/01/19~2010/03/15
USD / MXN USD 96,100 2010/01/15~2010/03/26
USD / EUR EUR 47,000 2010/02/26
USD / INR USD 55,992 2010/01/15~2010/03/31
USD / MYR USD 15,400 2010/01/19~2010/03/31
USD / THB USD 20,670 2010/01/15~2010/02/19
USD / JPY USD 68,300 2010/01/15~2010/04/15
USD / RUB USD 124,000 2010/01/15~2010/04/15
USD / PHP USD 100 2010/01/08
USD / ZAR USD 21,500 2010/01/15~2010/03/31
USD / NTD USD 5,000 2010/01/11~2010/02/10
EUR /NOK EUR 17,403 2010/01/15~2010/04/15
EUR / SEK EUR 48,400 2010/01/15~2010/04/15
EUR /PLN EUR 23,000 2010/01/15
RUB / USD USD 36,689 2010/01/15
MXN / USD USD 2,900 2010/01/29
(b) Foreign exchange swaps
December 31, 2008
Contract amount (in thousands) Maturity date
Swap-in USD / Swap-out NTD USD 160,000 / NTD 5,243,200 2009/01/15
Acer Incorporated 2009 Annual Report
80.
Acer Incorporated 2009 Annual Report
81. Financial Standing