Asus 2014 Annual Report Download - page 186

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(5) Hedge accounting
Cash flow hedges:
A. The hedged highly probable forecast transactions denominated in foreign currency are
expected to occur during the next 12 months. Amounts accumulated in “other
comprehensive income” as of December 31, 2014 are recycled into profit or loss in the
periods when the hedged item assumed affects profit or loss.
B. Information on gain or loss arising from cash flow hedges recognized in profit or loss and
other comprehensive income:
C. The gain (loss) relating to the ineffective portion of cash flow hedges recognized in profit
or loss amounted to $479,886 and ($30,936) for the years ended Dcember 31, 2014 and
2013, respectively. Please refer to Note 6 (22).
2014/12/31 2013/12/31
Assets (Liabilities) Assets (Liabilities)
Current items:
Forward exchange contracts
-cash flow hedges
367,758$ 43,387$
Forward exchange contracts 1,936)( 278,384)(
-cash flow hedges
365,822$ 234,997)($
Fair value of
Derivative derivative
instruments instruments Period of Period of gain (loss)
designated as designated as anticipated expected to be
Hedged item
hedges hedges cash flow recognized
2014/12/31 Expected transactions
Forward exchange
contracts
365,822$
2015/01-2015/03 2015/01-2015/03
2013/12/31 Expected transactions
Forward exchange
contracts
( 234,997) 2013/09-2014/05 2013/09-2014/05
2014 2013
Amount adjusted in other 600,819$ 57,044$
comprehensive income
Amount transferred from other 2,073,629 156,648)(
comprehensive income to
profit (loss)
For the years ended December 31,