Asus 2012 Annual Report Download - page 199
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195
$141,676 for the years ended December 31, 2012 and 2011, respectively. The number of
shares of the dividend distribution is based on the closing price of the day before the
stockholders’ meeting date and considering the effect of ex-rights and ex-dividends.
Differences between the amounts approved in the stockholders’ meeting and those
recognized in the financial statements, if any, are accounted for as changes in accounting
estimates and recognized as profit or loss in the year of distribution. Information on the
appropriation of the Company’s employees’ bonus and directors’ and supervisors’
remuneration as proposed by the Board of the Directors and approved by the stockholders
will be posted in the “Market Observation Post System” at the website of the Taiwan Stock
Exchange.
(20) Treasury stock
A. In order to maintain the Company’s credit worthiness and stockholders’ interest, the
Company purchased its outstanding shares as treasury stock under the Securities and
Exchange Act No. 28(2) during the year ended December 31, 2011. Movements of treasury
stock are as follows:
B. Pursuant to the Securities and Exchange Act, the number of shares bought back as treasury
stock should not exceed 10% of the number of the Company’s issued and outstanding shares
and the amount bought back should not exceed the sum of retained earnings, paid-in capital
in excess of par value and realized capital reserve.
C. Pursuant to the Securities and Exchange Act, treasury stock should not be pledged as
collateral and is not entitled to dividends before it is reissued.
D. Pursuant to the Securities and Exchange Act, treasury stock for the purpose of enhancing the
Company’s credit worthiness and stockholders’ right should be retired within six months
after acquisition.
(21) Income tax
A. The components of income tax expense of the Group for the years ended December 31, 2012
and 2011 are as follows:
Shares Shares
(in thousands) Amount (in thousands) Amount
Beginning of the year - -$ - -$
Addition - - 10,000 2,609,422
Retirement and transfer - - 10,000)( 2,609,422)(
End of the year - -$ - -$
2012/1/1~12/31
2011/1/1~12/31