Asus 2010 Annual Report Download - page 91

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87
As described in Note 4(7), 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. Further, the Company had a capital reduction of 85%.
As stated in Note 3 to the financial statements, ASUSTeK COMPUTER INC. adopted the amended
R.O.C. Statement of Financial Accounting Standards No. 10, “Inventories”, effective January 1, 2009.
We have also audited the consolidated financial statements of ASUSTeK COMPUTER INC. and its
subsidiaries as of and for the year ended December 31, 2010. In our report dated March 12, 2011, we
expressed a modified unqualified opinion on the consolidated financial statements as the financial
statements of certain subsidiaries were audited by other auditors. The consolidated financial statements
of ASUSTeK COMPUTER INC. and its subsidiaries as of and for the year ended December 31, 2009
were audited by other auditors whose report dated March 5, 2010 expressed a modified unqualified
opinion.
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.