Asus 2015 Annual Report Download - page 192

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proceeds. However, these currency option contracts are not accounted for under hedge
accounting.
C. The Group has no financial assets at fair value through profit or loss pledged to others.
(3) Available-for-sale financial assets
A. The Group recognized ($2,496,942) and $20,658,203 in other comprehensive income for fair
value change and reclassified ($27,341) and $364,427 from equity to profit or loss for the years
ended December 31, 2015 and 2014, respectively.
B. After evaluating and comparing the carrying amount of available-for-sale financial assets and
its recoverable amounts, the Group recognized impairment loss amounting to $13,549 and
$22,921 for the years ended December 31, 2015 and 2014, respectively.
C. The Group has no available-for-sale financial assets pledged to others.
(4) Financial assets measured at cost
A. In accordance with the Group’s intention, its investment in unlisted and non-OTC stocks and
the private fund should be classified as “available-for-sale financial assets”. However, as the
2015/12/31 2014/12/31
Current items:
Listed and OTC stocks 280,939$ 157,616$
Unlisted and non-OTC stocks 30,000 -
310,939 157,616
Valuation adjustment 9,403 9,933
Accumulated impairment 62,546)( 54,149)(
257,796$ 113,400$
Non-current items:
Listed and OTC stocks 26,605,305$ 26,627,782$
Unlisted and non-OTC stocks 316,306 309,083
Convertible bonds 7,575 7,575
26,929,186 26,944,440
Valuation adjustment 25,551,563 28,061,764
Accumulated impairment 143,377)( 135,542)(
52,337,372$ 54,870,662$
2015/12/31 2014/12/31
Non-current items:
Unlisted and non-OTC stocks 291,387$ 285,606$
Private fund 68,301 59,308
359,688 344,914
Accumulated impairment 207,186)( 202,169)(
152,502$ 142,745$