Asus 2012 Annual Report Download - page 66

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(7) Impact of the proposed stock dividend in shareholders meeting on business performances and EPS:
None
Note: The Company did not have financial forecast proposed up to the date of the annual report
printed.
(8) Bonus to employees and remuneration to directors and supervisors
1. Information of dividend to employee and remuneration to directors and supervisors was
prescribed in the Articles of Incorporation.
The Company's net income before tax must be used to pay tax and make up accumulated loss
first, then with 10% legal reserve and 10% special reserve appropriated; also, 10% dividend
interest paid thereafter; also, an amount not less than 1% of the balance thereafter is
appropriated for the distribution of dividend to employees, an amount not over 1% of the
balance thereafter is appropriated for the distribution of remuneration to directors and
supervisors. The subsidiary’s employees are entitled to the distribution of stock dividend of
the parent company. The board of directors is then proposed the distribution of the net
balance in shareholders meeting for approval.
2. Accounting process applied to the estimation base of dividend to employee and
remuneration to directors and supervisors, outstanding shares computing base for
stock dividend distribution, and the spread between amount distributed and
estimated:
The appropriation of bonus to employees and remuneration to directors and
supervisors is based on the net income after loss appropriation, 10% legal surplus,
and 10% dividend; 1% or more of the remaining balance as bonus to employees and
1% or less of the remaining balance as remuneration to directors and supervisors.
The distribution of stock dividend is based on the closing price one day prior to the
resolution reached in the shareholder meeting and the ex-right and ex-dividend effect.
If the actual amount of distribution resolved in shareholder meeting differs from the
estimated amount, it is deem as changes in accounting estimation and booked as gain
or loss of the year upon distribution.
3. Dividend distribution of employees in 2012 resolved by the board of directors
(1)Distribution amount of cash dividend and stock dividend to employees and
remuneration to directors and supervisors proposed:
Amount of Distribution (NTD)
Cash dividend to employees 971,366,847
Stock dividend to employees 0
Remuneration to directors
and supervisors 194,273,368
The spread amount between the expense accrued and estimated must be disclosed
and with the causes and processes detailed: None
(2) Proposed stock dividend amount to employees and the ratio of that amount to the
total amount of net income and total dividend to employees
(3) Earnings per share including the proposed stock dividend to employees and
remuneration to directors and supervisors: Not applicable since the stock dividend
to employees and remuneration to directors and supervisors is expensed in
accounting books.
4. The distribution of dividend to employees and remuneration to directors and
supervisors (including shares and amount distributed and stock price) in 2011; the
spread between the accrued amount and estimated amount must be disclosed and