Asus 2015 Annual Report Download - page 254

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(3) Available-for-sale financial assets
A. The Company recognized ($2,512,144) and $20,639,841 in other comprehensive income for
fair value change and reclassified ($14,255) and ($7,433) 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 amount, the Company recognized impairment loss amounting to $8,397 and
$21,160 for the years ended December 31, 2015 and 2014, respectively.
C. The Company has no available-for-sale financial assets pledged to others.
(4) Financial assets measured at cost
A. In accordance with the Company’s intention, its investment in the unlisted and non-OTC stocks
and private fund should be classified as “available-for-sale financial assets”. However, as the
investments are not traded in active market, and no sufficient industry, financial information
and investment portfolio of the private fund can be obtained, the fair value of the investments
cannot be measured reliably. Thus, the Company classified those investments as “financial
assets measured at cost”.
B. The Company has no financial assets measured at cost pledged to others.
2015/12/31 2014/12/31
Current items:
Listed and OTC stocks 266,187$ 142,864$
Unlisted and non-OTC stocks 30,000 -
296,187 142,864
Valuation adjustment 8,984 8,725
Accumulated impairment 62,546)( 54,149)(
242,625$ 97,440$
Non-current items:
Listed and OTC stocks 26,460,851$ 26,460,851$
Unlisted and non-OTC stocks 122,939 129,183
Convertible bonds 7,575 7,575
26,591,365 26,597,609
Valuation adjustment 25,276,247 27,788,650
51,867,612$ 54,386,259$
2015/12/31 2014/12/31
Non-current items:
Unlisted and non-OTC stocks 100,000$ 100,000$
Private fund 23,604 16,212
123,604 116,212
Accumulated impairment 37,141)( 37,141)(
86,463$ 79,071$