Asus 2008 Annual Report Download - page 82

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3. For capitalization with retained earnings and additional paid-in capital, the earnings per share
calculated semi-annually and annually must be adjusted retroactively and proportionally to the
capitalization but without considering the issuance period of the capitalization.
4. If preferred stock shares are nonconvertible and cumulative, the dividend of the year (whether it
is distributed or not) should be deducted from net income or added to the net loss. If preferred
stock shares are not cumulative, preferred stock dividend should be deducted from net income if
there is any but it needs not be added to net loss if there is any.
Note 8: The following factors are to be included for consideration for the analysis of cash flow:
1. Net cash flow from operating activity meant for the net cash inflow from operating activity on
the Statement of Cash Flow.
2. Capital expenditure meant for the cash outflow of capita investment annually.
3. Increase of inventory is counted only when ending inventory exceeds beginning inventory. If the
ending inventory is decreased, it is booked as zero value.
4. Cash dividend includes the amount for common stock and preferred stock.
5. Gross fixed assets meant for the total fixed assets before deducting the cumulative depreciation.
Note 9: Issuers are to have operating cost and operating expenses classified into the category of fixed and
variable. If the classification of operating cost and operating expense involves estimation or
discretional judgment, it must be made reasonably and consistently.