Asus 2014 Annual Report Download - page 246

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A. The aging analysis of trade receivables (including related parties) that were past due but not
impaired are as follows:
The above aging analysis was based on overdue days and there was no significant change for
the credit quality of the above receivables after the assessment and they were still considered
collectible, so the Company had no impairment concern.
B. Individual assessment of impaired trade receivables (including related parties):
(A) Impaired but not past due
(B) Impaired and past due
(C) Movements for allowance for doubtful accounts (accumulated impairment) of trade
receivables (including related parties) are as follows:
C. The credit quality of trade receivables (including related parties) that are neither past due nor
impaired based on the Company’s Credit Quality Control Policy is as follows:
Group 1:
Insured, or guaranteed by the third party, or the trading object is subsidiary or
associate.
Group 2:
Neither insured and guaranteed by the third party, nor the trading object is subsidiary
or associate.
D. The Company does not hold any collateral as security.
2014/12/31 2013/12/31
Up to 90 days 987,928$ 2,072,287$
91 to 180 days 45,447 27,008
Over 181 days 6,363 414
1,039,738$ 2,099,709$
2014/12/31 2013/12/31
Gross amount (including related parties) 3,610$ -$
2014/12/31 2013/12/31
Gross amount (including related parties) 107,866$ 21,528$
Individual Group Individual Group
provision provision Total provision provision Total
At January 1 -$ 21,528$ 21,528$ -$ 13,201$ 13,201$
Recognition (reversal) 100,692 10,737)( 89,955 - 10,099 10,099
Write-offs - 7)( 7)( - 1,772)( 1,772)(
At December 31 100,692$ 10,784$ 111,476$ -$ 21,528$ 21,528$
2014
2013
2014/12/31 2013/12/31
Group 1 86,360,702$ 65,419,690$
Group 2 5,964,275 2,394,060
92,324,977$ 67,813,750$