Asus 2007 Annual Report Download - page 99
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95
ASUSTEK COMPUTER INC.
Notes to Non-Consolidated Financial Statements (Unaudited)
(In New Taiwan thousand dollars unless otherwise stated)
11
The Company adopted the R.O.C. SFAS No. 35 “Accounting for Asset Impairment”and
assesses indication for impairment for all its assets at balance sheet date. If impairment
indication exists, the Company then compares the carrying amount with the recoverable
amount of the assets or the cash-generating unit (“CGU”) and writes down the carrying
amount to the recoverable amount where applicable. Recoverable amount is defined as the
higher of net fair value and usable value.
For previously recognized losses, the Company assesses, at each balance sheet date, if any
indication exists that the impairment loss may no longer exist or may have decreased, the
Company recalculates the recoverable amount of the asset and reverses the impairment loss
to the extent that the carrying amount after the reversal would not exceed the original
carrying amount with no recognized impairment loss for the assets in prior years.
Impairment loss/(reversal) is classified as non-operating loss/(income).
16. Employees’bonuses and directors’and supervisors’remuneration
The Company adopted Interpretation 96-052 issued by Accounting Research and
Development Foundation to account for its employees’bonuses and directors’and
supervisors’remuneration as expenses rather than as distribution of retained earnings.
17. Earnings per share (EPS)
Primary EPS is calculated by dividing net income by the weight-average number of shares
outstanding during the period. In the event of capitalization of retained earnings or capital
surplus, the share number is retroactively adjusted for additional shares issued.
Diluted EPS is calculated by dividing net income by the weighted-average number of
common shares used in the primary EPS calculation plus the number of common shares that
would be issued assuming conversion of all potentially dilutive common shares outstanding.
Convertible bonds issued by the Company are potentially dilutive common shares. If a
dilutive effect does not exist, only primary EPS is disclosed; otherwise, diluted EPS is
disclosed in addition to primary EPS.
18. Preparation of consolidated financial statements and share swap
The Company adopted the R.O.C. SFAS No. 7 “Consolidated Financial Statements”for the
preparation of its consolidated financial statements and adopted SFAS No. 25 “Business
Combinations-Accounting Treatment under Purchase Method”to account for its share
swap transactions, respectively.