Asus 2010 Annual Report Download - page 129
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125
In our opinion, based on our audit and the reports of the other auditors, the consolidated financial
statements referred to above present fairly, in all material respects, the financial position of ASUSTek
COMPUTER INC. and its subsidiaries as of December 31, 2010, and the results of their operations and
their cash flows for the years then ended in conformity with the “Regulations Governing the Preparation
of Financial Reports by Securities Issuers” and generally accepted accounting principles in the Republic
of China.
As described in Note 4(8), ASUSTeK COMPUTER INC. spun off the OEM assets and business
(ASUSTeK COMPUTER INC.’s long-term equity investment in PEGATRON CORPORATION) to
Pegatron International Investment Co. on June 1, 2010. Pegatron International Investment Co. then
issued new shares to the Company and its shareholders as consideration. After spun off,Pegatron
International Investment Co., Ltd. and its subsidiaries became the investees but not the subsidiaries of
ASUSTek COMPUTER INC. Further, the Company had a capital reduction of 85%.
As stated in Note 3 to the consolidated financial statements, ASUSTeK COMPUTER INC. and its
subsidiaries adopted the amended R.O.C. Statement of Financial Accounting Standards No. 10,
“Inventories”, effective January 1, 2009.
PricewaterhouseCoopers Taiwan
March 12, 2011
The accompanying financial statements are intended only to present the financial position, results of operations and
cash flows in accordance with the accounting principles and practices generally accepted in the Republic of China
and not those of any other jurisdictions. The standards, procedures and practices to review such financial statements
are those generally accepted and applied in the Republic of China.