Asus 2014 Annual Report Download - page 196
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192
Details of costs and expenses recognized in the statement of comprehensive income are
as follows:
(F) Amounts recognized under other comprehensive income are as follows:
(G) The Bank of Taiwan was commissioned to manage the Fund of the Company’s and
domestic subsidiaries’ defined benefit pension plan in accordance with the Fund’s annual
investment and utilization plan and the “Regulations for Revenues, Expenditures,
Safeguard and Utilization of the Labor Retirement Fund” (Article 6: The scope of
utilization for the Fund includes deposit in domestic or foreign financial institutions,
investment in domestic or foreign listed, over-the-counter, or private placement equity
securities, investment in domestic or foreign real estate securitization products, etc.).
With regard to the utilization of the Fund, its minimum earnings in the annual
distributions on the final financial statements shall be no less than the earnings attainable
from the amounts accrued from two-year time deposits with the interest rates offered by
local banks. The constitution of fair value of plan assets as of December 31, 2014 and
2013 is given in the Annual Labor Retirement Fund Utilization Report published by the
government.
Expected return on plan assets was a projection of overall return for the obligations
period, which was estimated based on historical returns and by reference to the status of
Labor Retirement Fund utilization by the Labor Pension Fund Supervisory Committee
and taking into account the effect that the Fund’s minimum earnings in the annual
distributions on the final financial statements shall be no less than the earnings attainable
from the amounts accrued from two-year time deposits with the interest rates offered by
local banks.
2014 2013
Operating costs 16,584$ 10,451$
Selling expenses 434 569
General and administrative expenses 31)( 159
Research and development expenses 1,303 1,225
18,290$ 12,404$
For the years ended December 31,
2014 2013
Recognition for current period 15,052)($ 6,770)($
Accumulated amount 10,264)($ 4,788$
For the years ended December 31,