Asus 2015 Annual Report Download - page 255

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(5) Trade receivables (including related parties)
A. The aging analysis of trade receivables (including related parties) that were past due but not
impaired is 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 (including related parties)
(B) Impaired and past due (including related parties)
(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:
2015/12/31 2014/12/31
Trade receivables (including related parties) 82,222,762$ 93,476,191$
Less: allowance for doubtful accounts 137,765)( 111,476)(
(accumulated impairment)
82,084,997$ 93,364,715$
2015/12/31 2014/12/31
Less than 90 days 2,450,827$ 987,928$
Between 91 and 180 days 40,747 45,447
More than 181 days 1,078 6,363
2,492,652$ 1,039,738$
2015/12/31 2014/12/31
Gross amount (including related parties) -$ 3,610$
2015/12/31 2014/12/31
Gross amount (including related parties) 137,765$ 107,866$
Individual Group Individual Group
provision provision Total provision provision Total
January 1 100,692$ 10,784$ 111,476$ -$ 21,528$ 21,528$
Recognition (reversal) 6,263 20,026 26,289 100,692 10,737)( 89,955
Write-offs - - - - 7)( 7)(
December 31 106,955$ 30,810$ 137,765$ 100,692$ 10,784$ 111,476$
2015
2014
2015/12/31 2014/12/31
Group 1 74,026,611$ 86,360,702$
Group 2 5,565,734 5,964,275
79,592,345$ 92,324,977$