Asus 2012 Annual Report Download - page 193
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189
(11) Idle assets
After evaluating and comparing the carrying value of idle assets and its recoverable amount, the
Group recognized impairment loss amounting to $1,070 and $84,939 for the years ended
December 31, 2012 and 2011, respectively.
(12) Goodwill
A. SYT acquired the shares of AAEON at the price of $57.5 (in dollars) per share in January and
May, 2011, for a total of 100% ownership. The acquisition transactions are accounted for by
the purchase method. The business combination effective date was set on June 1, 2011.
SYT is the surviving company and AAEON is the dissolved company. Pursuant to
Interpretation (100) 377 and (99) 112 issued by the ARDF, SYT did not recognize goodwill
for the acquisition. However, the excess of the acquisition cost over the acquired identifiable
net asset value has been adjusted as additional paid-in capital - common stock share
premium.
B. The Group collectively holds 65% ownership of SYT. The Group recognizes the excess of
the acquisition cost over the acquired identifiable net asset value as goodwill for the
acquisition as follows:
C. After evaluating and comparing the carrying value of goodwill and its recoverable amount,
the Group recognized impairment loss amounting to $56,851 and $0 for the years ended
December 31, 2012 and 2011, respectively.
2012/12/31 2011/12/31
Initial cost
Machinery and others 1,056,511$ 1,054,970$
Less: accumulated depreciation 622,829)( 621,765)(
Less: accumulated impairment 433,682)( 433,205)(
-$ -$
2012/12/31 2011/12/31
Acquisition of AAEON 1,131,898$ 1,131,898$
Others 22,805 49,475
1,154,703$ 1,181,373$
Amount
Acquisition cost of SYT 5,286,326$
Less: identifiable net realizable value of tangible
assets and liabilities acquired by SYT
2,407,371)(
identifiable net realizable value of
intangible assets and liabilities acquired by SYT
1,180,354)(
Add: changes in minority interests 42,781
Excess of acquisition cost over the acquired identifiable net asset value
1,741,382
The Group’s ownership percentage 65%
1,131,898$