Asus 2008 Annual Report Download - page 101
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97
ASUSTEK COMPUTER INC.
Notes to Non-Consolidated Financial Statements
(In thousands of New Taiwan dollars unless otherwise stated)
19. Spin-off transactions
The Company adopts the Interpretation No. 91-128 by Accounting Research and
Development Foundation to account for its spin-off transactions. If a transferor company
and a transferee company are affiliated and the nature of the transfer is group reorganization,
then the transferee company shall recognize the assets and liabilities based on the book value
(if the transferor has any impairment loss, the transferee shall recognize the book value based
on impairment loss recognized) of the assets and liabilities of the transferor company without
any transfer gain/(loss).
III. REASONS AND EFFECTS OF CHANGES IN ACCOUNTING PRINCIPLES
The Company adopted Interpretation No. 96-052 by Accounting Research and Development
Foundation to account for its employees’ bonuses and directors’ and supervisors’ remuneration
after January 1, 2008. Such a change in accounting principles decreased the Company’s net
income by $903,295 thousand, and, thereby, also decreased earnings per share by $0.21 for 2008.
The Company adopted the R.O.C. SFAS No. 39 “Accounting for share-based payment” to
account for the transfer of equity instruments from shareholders to the Company’s or affiliated
companies’ employees. Such a change in accounting principles decreased the Company’s net
income by $286,224 thousand, and, thereby, also decreased earnings per share by $0.07 for
2008.
IV. DETAILS OF SIGNIFICANT ACCOUNTS
1. CASH AND CASH EQUIVALENTS
(1) Cash and cash equivalents consist of the following:
2008/12/31
2007/12/31
Cash on hand
$264
$839
Demand deposit accounts
11,326
2,421
Checking accounts
333,519
2,626
Foreign currency accounts
14,910
19,504
Time deposits
10,418,290
9,148,829
Total
$10,778,309
$9,174,219
(2) The time deposits pledged were reclassified to refundable deposits. Please refer to Note
VI for details.