Asus 2015 Annual Report Download - page 169

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165
~13~
(E) When the Group loses control of a subsidiary, the Group remeasures any investment retained
in the former subsidiary at its fair value. That fair value is regarded as the fair value on
initial recognition of a financial asset or the cost on initial recognition of the associate or
join venture. Any difference between fair value and carrying amount is recognized in profit
or loss. All amounts previously recognized in other comprehensive income in relation to the
subsidiary are reclassified to profit or loss, on the same basis as would be required if the
related assets or liabilities were disposed of. That is, when the Group loses control of a
subsidiary, all gains or losses previously recognized in other comprehensive income in
relation to the subsidiary should be reclassified from equity to profit or loss, if such gains or
losses would be reclassified to profit or loss when the related assets or liabilities are
disposed of.
B. Subsidiaries included in the consolidated financial statements:
Investor Subsidiary Main business activities 2015/12/31 2014/12/31 Remark
ASUS
ASUS COMPUTER
INTERNATIONAL (ACI)
Selling 3C products in North
America
100.00 100.00
ASUS
ASUS TECHNOLOGY
INCORPORATION
(ASUTC)
Selling 3C products in Taiwan 100.00 100.00
ASUS
SHINEWAVE
INTERNATIONAL INC.
(SWI)
Developing, designing and
consulting about information
system software
50.99 50.99
ASUS ASUS HOLLAND B. V. (ACH) Repairing 3C products 100.00 100.00
ASUS
ASUS INTERNATIONAL
LIMITED (AIL)
Investing in 3C products and
computer peripheral business
100.00 100.00
ASUS
ASUSTEK HOLDINGS
LIMITED (AHL)
Investing in computer peripherals
business
100.00 100.00
ASUS
ASUS GLOBAL
PTE. LTD. (ASGL)
Selling 3C products 100.00 100.00
ASUS
ASUS CLOUD
CORPORATION
(ASUSCLOUD)
Selling and consulting about
e-commerce service
87.57 83.43
ASUS
INTERNATIONAL UNITED
TECHNOLOGY CO., LTD.
(TAIWAN) (IUT)
Developing, manufacturing and
selling ink-jet print heads and
ink-jet digital image output
technology
56.72 56.72
ASUS
ASMEDIA TECHNOLOGY
INC. (ASMEDIA)
Designing, developing and
manufacturing high-speed
analog circuit
41.23 43.89
ASUS
ASKEY COMPUTER CORP.
(ASKEY)
Designing, manufacturing,
repairing and selling
communication products and
computer peripheral spare parts
100.00 100.00
ASUS
HUA-CHENG VENTURE
CAPITAL CORP. (HCVC)
Investing in computer peripherals
business
100.00 100.00
Ownership (%)