Asus 2012 Annual Report Download - page 196

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C. The pension cost for the years ended December 31, 2012 and 2011 consisted of the following:
D. The reconciliation between the funded status and accrued pension liability as of December 31,
2012 and 2011 are summarized as follows:
The related assumptions used for the actuarial valuation are as follows:
The components of net pension costs for the years ended December 31, 2012 and 2011 are as
follows:
As of December 31, 2012 and 2011, the vested benefits were approximately $0 and $4,778,
respectively.
2012/1/1~12/31 2011/1/1~12/31
Defined benefit pension plan 1,653$ 56,535$
Defined contribution pension plan (including
endowment insurance)
603,567 463,374
2012/12/31 2011/12/31
Benefit obligation:
Vested benefit obligation 13,462)($ 11,831)($
Non-vested benefit obligation 104,743)( 95,450)(
Accumulated benefit obligation 118,205)( 107,281)(
Additional benefits based on future salary increases 40,415)( 41,195)(
Projected benefit obligation 158,620)( 148,476)(
Fair value of plan assets 200,946 210,489
Funded status 42,326 62,013
Unrecognized transition obligation 1,882)( 10,041)(
Unrecognized net pension gain 23,790)( 36,619)(
Unrecognized prior service cost 2,059)( -
14,595$ 15,353$
Prepaid pension cost 34,935$ 35,552$
Accrued pension liability 20,340)( 20,199)(
14,595$ 15,353$
2012/1/1~12/31 2011/1/1~12/31
Discount rate 1.50%~1.88% 1.70%~2.00%
Future salary increase rate 2.25%~3.00% 2.00%~4.00%
Expected return rate on plan assets 1.50%~1.88% 1.70%~2.50%
2012/1/1~/12/31 2011/1/1~/12/31
Service cost 3,143$ 51,264$
Interest cost 2,870 2,644
Expected return on plan assets 3,922)( 3,926)(
Amortization and deferral 438)( 6,833
Curtailment and settlement income - 280)(
Net pension cost 1,653$ 56,535$