HTC 2012 Annual Report Download - page 123

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ROC GAAP Effect of the Transition from
ROC GAAP to IFRSs
IFRSs Amount Item Note
Item Amount
Measurement
or Recognition
Inconsistency
Presentation
Difference
NT$ NT$ NT$ NT$ US$ (Note 3)
Other assets
　　Refundable deposits 185,306 - - 185,306 6,362 Refundable deposits
　　Deferred charges 763,516 - (763,516) - - Deferred charges g)
　　 Deferred income tax
assets - non-current 3,675,521 58,000 2,586,457 6,319,978 216,965 Deferred income tax
assets b), c)
　　 Restricted assets - non-
current 68,700 - - 68,700 2,358 Restricted assets - non-
current
　　Other 10,485,501 (83,052) 353,328 10,755,777 369,246 Other non-current assets d), g),
h)
　　Total other assets 15,178,544 (25,052) 2,176,269 17,329,761 594,931
Total $255,796,963 ($25,394) $340,261 $256,111,830 $8,792,332
Liabilities and stockholders'
equity
Current liabilities
　　 Notes and accounts
payable $78,473,130 $- $- $78,473,130 $2,693,987 Notes and accounts
payable
　　Income tax payable 10,570,682 - - 10,570,682 362,892 Current tax liabilities
　　Accrued expenses 46,171,290 99,321 - 46,270,611 1,588,473 Accrued expenses f)
　　 Payable for purchase of
equipment 812,240 - - 812,240 27,884 Payable for purchase of
equipment
　　- - - 15,133,275 15,133,275 519,526 Provisions - current e)
　　Other current liabilities 17,307,355 - (15,133,275) 2,174,080 74,636 Other current liabilities e)
　　Total current liabilities 153,334,697 99,321 - 153,434,018 5,267,398
Other liabilities
　　 Guarantee deposits
received 42,946 - - 42,946 1,474 Guarantee deposits
received
　　- - - 340,261 340,261 11,681 Deferred income tax
liabilities b)
42,946 - 340,261 383,207 13,155
Total liabilities 153,377,643 99,321 340,261 153,817,225 5,280,553
Stockholders' equity
　　Common stock 8,520,521 - - 8,520,521 292,510 Common stock
　　Capital surplus Capital surplus
　　　　 Additional paid-in
capital - issuance of
shares in excess of par
14,809,608 - - 14,809,608 508,415
Additional paid-in capital
- issuance of shares in
excess of par
　　　　 Treasury stock
transactions 1,730,458 - - 1,730,458 59,407 Treasury stock
transactions
　　　　 Long-term equity
investments 18,037 (18,037) - - - - i)
　　　　Merger 24,423 - - 24,423 838 Merger
　　　　Expired stock options 37,068 - - 37,068 1,272 Expired stock options
Retained earnings
　　　　Legal reserve 10,273,674 - - 10,273,674 352,696 Legal reserve
　　　　Special reserve 580,856 - - 580,856 19,941 Special reserve
　　　　Accumulated earnings 75,762,315 (74,837) - 75,687,478 2,598,355 Accumulated earnings c), d),
f), i), j)
ROC GAAP Effect of the Transition from
ROC GAAP to IFRSs
IFRSs Amount Item Note
Item Amount
Measurement
or Recognition
Inconsistency
Presentation
Difference
NT$ NT$ NT$ NT$ US$ (Note 3)
Other equity
　　　　 Cumulative translation
adjustments 32,134 (32,134) - - - Cumulative translation
adjustments j)
　　　　 Net loss not
recognized as pension
cost
(293) 293 - - - - d)
　　　　 Unrealized valuation
gain on financial
instruments
2,939 - - 2,939 101 Unrealized valuation gain
on financial instruments
　　　　Treasury stock (10,365,144) - - (10,365,144) (355,836) Treasury stock
　　　　 Equity attributable to
stockholders of the
parent
101,426,596 (124,715) - 101,301,881 3,477,699
　　Minority interest 992,724 - - 992,724 34,080 Non-controlling interests
　　Total stockholders' equity 102,419,320 (124,715) - 102,294,605 3,511,779
Total $255,796,963 ($25,394) $340,261 $256,111,830 $8,792,332
(Concluded)
Reconciliation of the balance sheet as of December 31, 2012:
ROC GAAP Effect of the Transition from
ROC GAAP to IFRSs
IFRSs Amount Item Note
Item Amount
Measurement
or Recognition
Inconsistency
Presentation
Difference
NT$ NT$ NT$ NT$ US$ (Note 3)
Assets
Current assets
　　Cash and cash equivalents $53,878,067 $- ($2,911,924) $50,966,143 $1,749,670 Cash and cash equivalents a)
　　- - - 2,911,924 2,911,924 99,967 Other financial assets -
current a)
　　 Financial assets at fair
value through profit or
loss - current
6,950 - - 6,950 238
Financial assets at fair
value through profit or
loss - current
　　 Available-for-sale financial
assets - current 37,902 - - 37,902 1,301 Available-for-sale financial
assets - current
　　 Held-to-maturity financial
assets - current 101,459 - - 101,459 3,483 Held-to-maturity financial
assets - current
　　 Hedging derivative assets
- current 204,519 - - 204,519 7,021 Hedging derivative assets
- current
　　Accounts receivable, net 41,253,826 - - 41,253,826 1,416,246 Accounts receivable, net
　　 Other receivables - related
parties 6,600,093 - - 6,600,093 226,582 Other receivables - related
parties
　　 Other financial assets -
current 1,172,090 - 1,172,090 40,238 Other receivables
　　Inventories 23,809,377 - - 23,809,377 817,377 Inventories
　　Prepayments 4,965,814 - - 4,965,814 170,477 Prepayments
　　 Deferred income tax
assets - current 3,530,215 - (3,530,215) - - - b)
　　Restricted assets - current 3,645,860 - - 3,645,860 125,162 Restricted assets - current
　　Other current assets 452,808 - - 452,808 15,545 Other current assets
　　Total current assets 139,658,980 - (3,530,215) 136,128,765 4,673,307
(Continued) (Continued)
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FINANCIAL INFORMATION