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FINANCIAL INFORMATION FINANCIAL INFORMATION
232 233
b. Reconciliation of balance sheet as of December 31, 2012
ROC GAAP
Effect of the Transition from
ROC GAAP to IFRSs IFRSs
Note
Item Amount
Measurement
or Recognition
Difference
Presentation
Difference Amount Item
Assets Assets
Current assets Current assets
Cash and cash
equivalents
$44,506,829 $- $(1,960,900) $42,545,929 Cash and cash equivalents 1)
Financial assets at fair
value through profit or
loss - current
6,950 - - 6,950 Financial assets at fair
value through profit or
loss - current
Held-to-maturity financial
assets - current
101,459 - - 101,459 Available-for-sale financial
assets - current
Derivative financial assets
for hedging - current
204,519 - - 204,519 Derivative financial assets
for hedging - current
Restricted assets -
current
3,645,820 - 1,960,900 5,606,720 Other financial assets -
current
1)
Note and trade
receivables, net
19,743,763 - - 19,743,763 Note and trade
receivables, net
Trade receivables -
related parties
19,468,130 - - 19,468,130 Trade receivables - related
parties
Other financial assets -
current
1,300,399 - - 1,300,399 Other receivables
Other receivables -
related parties
6,633,724 - - 6,633,724 Other receivables - related
parties
Inventories 20,521,967 - - 20,521,967 Inventories
Prepayments 4,154,949 - - 4,154,949 Prepayments
Deferred income tax
assets - current
1,948,496 - (1,948,496) - - 2)
Other current assets 34,137 - - 34,137 Other current assets
Total current assets 122,271,142 - (1,948,496) 120,322,646 Total current assets
Non-current assets Non-current assets
Available-for-sale
financial assets - non-
current
197 - - 197 Available-for-sale financial
assets - non-current
Financial assets measured
at cost - non-current
515,861 - - 515,861 Financial assets measured
at cost - non-current
Investments accounted
for using equity method
42,136,096 (484) (2,354,363) 39,781,249 Investments accounted
for using equity method
Properties 19,935,586 - (208,750) 19,726,836 Property, plant and
equipment
7), 8)
Intangible assets 1,625,340 - 91,810 1,717,150 Intangible assets 7)
Refundable deposits 84,947 - - 84,947 Refundable deposits
Deferred charges 91,810 - (91,810) - - 7)
Deferred income tax
assets - non-current
4,362,785 83,903 2,099,030 6,545,718 Deferred tax assets 2), 3),
4)
Prepaid pension cost -
non-current
206,011 (86,489) - 119,522 Prepaid pension cost -
non-current
4)
Other non-current assets 7,956,963 - 208,750 8,165,713 Other non-current assets 7), 8)
Total non-current assets 76,915,596 (3,070) (255,333) 76,657,193 Total non-current assets
Total $199,186,738 $(3,070) $(2,203,829) $196,979,839 Total
(Continued)
ROC GAAP
Effect of the Transition from
ROC GAAP to IFRSs IFRSs
Note
Item Amount
Measurement
or Recognition
Difference
Presentation
Difference Amount Item
Liabilities and stockholders'
equity
Liabilities and stockholders'
equity
Current liabilities Current liabilities
Note and trade payables $71,227,584 $- $- $71,227,584 Note and trade payables
Trade payables - related
parties
2,902,985 - - 2,902,985 Trade payables - related
parties
Other payables 32,117,812 93,451 - 32,211,263 Other payables 6)
Income tax payable 1,424,006 - - 1,424,006 Current tax liabilities
Provisions - current - - 7,603,717 7,603,717 Provisions - current 5)
Other current liabilities 11,145,136 - (9,958,080) 1,187,056 Other current liabilities 5), 11)
Total current liabilities 118,817,523 93,451 (2,354,363) 116,556,611 Total current liabilities
Non-current liabilities Non-current liabilities
- - - 150,534 150,534 Deferred tax liabilities 2)
Total liabilities 118,817,523 93,451 (2,203,829) 116,707,145 Total liabilities
Stockholders' equity Equity
Common stock 8,520,521 - - 8,520,521 Common stock
Capital surplus 16,619,594 (18,037) - 16,601,557 Capital surplus
Retained earnings 70,148,728 (46,697) - 70,102,031 Retained earnings 3), 4),
6), 9),
10)
Other equity Other equity
Cumulative translation
adjustments
(1,057,559) (32,134) - (1,089,693) Exchange differences
on translating foreign
operation
10)
Net losses not
recognized as pension
cost
(347) 347 - - - 4)
Unrealized gain on
available-for-sale
financial assets
9,716 - - 9,716 Unrealized gain on
available-for-sale
financial assets
Cash flow hedge 194,052 - - 194,052 Cash flow hedge
Treasury shares (14,065,490) - - (14,065,490) Treasury shares
Total equity 80,369,215 (96,521) - 80,272,694 Total equity
Total $199,186,738 $(3,070) $(2,203,829) $196,979,839 Total
(Concluded)