Asus 2012 Annual Report Download - page 139

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135
(2) Financial assets (liabilities) at fair value through profit or loss
A. For the years ended December 31, 2012 and 2011, the Company recognized net financial assets
gain on valuation of $324,128 and $163,466, respectively, and net financial liabilities loss on
valuation of $76,820 and $522,198, respectively.
B. The trading items and contract information of derivatives are as follows:
The main purpose of the Company’s trading of derivatives was to hedge foreign currency risk
from operating activities. As of December 31, 2012 and 2011, the Company did not meet the
criteria for hedge accounting, so these derivatives were recognized at fair value as financial
instruments held for trading.
Items 2012/12/31 2011/12/31
Current:
Financial assets at fair value through
profit or loss:
Open-end funds 7,703,767$ 9,623,062$
Convertible bonds - 92,850
Forward exchange contracts 5,198 21,391
7,708,965$ 9,737,303$
Financial liabilities at fair value
through profit or loss:
Forward exchange contracts -$ 32,695$
-
Contract Amount Contract Amount
(Nominal principal) (Nominal principal)
Items
(in thousands) Contract Period (in thousands) Contract Period
Derivative financial assets:
Forward exchange contracts
-USD/NTD
USD 50,000
2012.10~2013.01
USD 80,000
2011.10~2012.01
Derivative financial liabilities:
Forward exchange contracts
-USD/NTD - -
USD 278,000
2011.11~2012.03
2012/12/31
2011/12/31