Asus 2008 Annual Report Download - page 163
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159
ASUSTEK COMPUTER INC. AND SUBSIDIARIES
Notes to Consolidated Financial Statements
(In thousands of New Taiwan dollars unless otherwise stated)
11. Intangible assets
Intangible assets represent trademark, technological know-how, computer softwares, and
land use right, which are amortized using the straight-line method over their estimated
economic lives. The goodwill arising from the consolidation is tested periodically for
impairment in accordance with the R.O.C. SFAS No. 35 each year.
12. Deferred charges
Deferred charges represent small tools and office decorations, which are amortized using the
straight-line method over 2 to 5 years.
13. Convertible bonds payable
(1) For bonds issued prior to December 31, 2005, the policy consists of the following:
The issuance costs are recorded as deferred charges and amortized from its issued
date to maturity date.
If the redemption price of the bond is lower than the face value of the bond, the
difference shall be amortized as a debit of bonds payable between the issued date and
the last day of redemption period in a reasonable and systematic manner.
As the bondholder exercises the right to convert the bonds, the book value of the
bonds and the related assets and liabilities are transferred to capital stock and paid-in
capital; no gain or loss is recognized on bond conversion under the par value method.
(2) For bonds issued after January 1, 2006, the policy conforming with the R.O.C. SFAS No.
36 and Interpretation No. 95-290, 97-331, 98-046 by Accounting Research and
Development Foundation consists of the following:
The issuance costs are allocated to the related liability and equity components based
on the proportion of the initially recognized amounts.
Convertible bonds with the clause of adjusting price based on market price do not
include the equity component. In the aspect of the liability component, the fair value
of conversion right with clause of adjusting price and call/put options shall be
measured first; then the book value of main liability is assigned with the residual
amount after deducting the fair value of conversion right with clause of adjusting
price and call/put options from issue price.