Asus 2015 Annual Report Download - page 225

221
(3) Fair value information
A. The different levels that the inputs to valuation techniques are used to measure fair value of
financial and non-financial instruments have been defined as follows:
Level 1: Quoted prices (unadjusted) in active markets for identical assets or liabilities that the
entity can access at the measurement date. A market is regarded as active where a
market in which transactions for the asset or liability take place with sufficient
frequency and volume to provide pricing information on an ongoing basis.
Level 2: Inputs other than quoted prices included within Level 1 that are observable for the
asset or liability, either directly or indirectly.
Level 3: Unobservable inputs for the asset or liability.
B. The related information on financial and non-financial instruments measured at fair value by
level on the basis of the nature, characteristics and risks of the assets and liabilities is as follows:
Level 1 Level 2 Level 3 Total
Assets:
Recurring fair value measurements
Financial assets at fair value
through profit or loss
Open-end funds 4,138,131$ -$ -$ 4,138,131$
Listed and OTC stocks 203,126 - - 203,126
Convertible bonds 77,218 - - 77,218
Forward exchange contracts - 172,867 - 172,867
Currency option contracts - 97,799 - 97,799
Derivative financial assets - 959,212 - 959,212
for hedging
Available-for-sale financial assets
Listed and OTC stocks 52,280,028 - - 52,280,028
Unlisted and non-OTC stocks - 279,434 28,131 307,565
Convertible bonds - - 7,575 7,575
56,698,503$ 1,509,312$ 35,706$ 58,243,521$
Liabilities:
Recurring fair value measurements
Financial liabilities at fair value
through profit or loss
Forward exchange contracts -$ 360,889$ -$ 360,889$
Currency option contracts - 22,902 - 22,902
Derivative financial liabilities - 71,927 - 71,927
for hedging
-$ 455,718$ -$ 455,718$
2015/12/31