Asus 2014 Annual Report Download - page 245

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(3) Available-for-sale financial assets
A. The Company recognized the changes of fair value in other comprehensive income of
$20,639,841 and $2,689,834 for the years ended December 31, 2014 and 2013, respectively.
B. After evaluating and comparing the carrying amount of available-for-sale financial assets and
its recoverable amount, the Company recognized impairment loss amounting to $21,160 and
$23,666 for the years ended December 31, 2014 and 2013, respectively.
C. The Company has no available-for-sale financial assets pledged to others.
(4) Financial assets measured at cost
A. In accordance with the Company’s intention, its investment in the private fund should be
classified as “available-for-sale financial assets”. However, as the private fund is not traded in
active market, and no sufficient industry and financial information on the private fund portfolio
can be obtained, the fair value of the investment in private fund cannot be measured reliably.
Thus, the Company classified those funds as “financial assets measured at cost”.
B. The Company has no financial assets measured at cost pledged to others.
(5) Trade receivables (including related parties)
2014/12/31 2013/12/31
Current items:
Listed and OTC stocks 142,864$ 275,293$
Valuation adjustment 8,725 7,281
Accumulated impairment 54,149)( 75,595)(
97,440$ 206,979$
Non-current items:
Listed and OTC stocks 26,460,851$ 26,460,852$
Unlisted and non-OTC stocks 129,183 20,372
Convertible bonds 7,575 -
26,597,609 26,481,224
Valuation adjustment 27,788,650 7,945,534
54,386,259$ 34,426,758$
2014/12/31 2013/12/31
Non-current items:
Unlisted and non-OTC stocks 100,000$ 100,000$
Private fund 16,212 9,118
116,212 109,118
Accumulated impairment 37,141)( 37,141)(
79,071$ 71,977$
2014/12/31 2013/12/31
Trade receivables (including related parties) 93,476,191$ 69,934,987$
Less: allowance for doubtful accounts 111,476)( 21,528)(
(accumulated impairment)
93,364,715$ 69,913,459$