Asus 2014 Annual Report Download - page 213

209
Price risk
a. The Group is exposed to equity securities price risk because of investments held by the
Group either as available-for-sale or at fair value through profit or loss. To manage its
price risk arising from investments in equity securities, the Group diversifies its
portfolio. Diversification of the portfolio is done in accordance with the limits set by the
Group.
b. The prices of the Group’s investments in equity securities would change due to the
change of the future value of investee companies. If the prices of these equity securities
had increased by 1% with all other variables held constant, non-operating revenues for
the years ended December 31, 2014 and 2013 would have increased by $1,763 and
$1,280, respectively. Other comprehensive income - unrealized gain on valuation of
Extent
of
variation
Effect on
profit
or loss
Effect on other
comprehensive
income
(Foreign currency:
functional currency)
Financial assets
Monetary items
USD:NTD 2,109,682,988$ 31.650 66,771,467$ 1% 667,715$ -$
EUR:USD 239,740,889 38.471 9,222,970 1% 92,230 -
Financial liabilities
Monetary items
USD:NTD 4,470,444,947 31.650 141,489,583 1% 1,414,896 -
EUR:USD 58,576,963 38.471 2,253,489 1% 22,535 -
2014/12/31
Foreign
currency
amount
(In dollars)
Exchange rate
Book value
(NTD)
Sensitivity Analysis
Extent
of
variation
Effect on
profit
or loss
Effect on other
comprehensive
income
(Foreign currency:
functional currency)
Financial assets
Monetary items
USD:NTD 1,501,489,689$ 29.805 44,751,900$ 1% 447,519$ -$
EUR:USD 301,854,905 41.090 12,403,218 1% 124,032 -
Financial liabilities
Monetary items
USD:NTD 3,932,797,248 29.805 117,217,022 1% 1,172,170 -
EUR:USD 74,548,193 41.090 3,063,185 1% 30,632 -
2013/12/31
Foreign
currency
amount
(In dollars)
Exchange rate
Book value
(NTD)
Sensitivity Analysis