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D-LINK CORPORATION AND SUBSIDIARIES
Notes to the consolidated financial statements
(Continued)
(13) Under ROC GAAP, when equity instruments of a parent company have been granted to a
subsidiary, those share-based payment transactions are considered as equity settled to adjust
capital surplus on the consolidated financial statements of the parent. Under IFRSs,
non-controlling interest in IAS27 refers to the equity in a subsidiary not attributable, directly or
indirectly, to a parent.
Impacts on this change are hereby summarized as follows:
December 31,
2012
January 1,
2012
Consolidated balance sheets
Capital surplus ─ long-term investments
$ (23,761)
(20,897)
Non controlling interests
23,761
20,897
Adjustment for retained earnings
$ -
-
(14) Based on IAS 37, provisions includes allowance for sales returns, warranty liabilities and
litigation liabilities.
Impacts on this change are hereby summarized as follows:
December 31,
2012
January 1,
2012
Consolidated balance sheets
Accounts receivable, net
$ 66,878
32,903
Other receivables
-
30,358
Other payables
(388,901)
(368,456)
Provisions
455,779
431,717
Adjustment for retained earnings
$ -
-
(15) Under IFRSs, the Consolidated Company reclassified the warranty expense under operating
expense as the warranty expense under operating cost based on the nature of business.
2012
Consolidated statements of comprehensive income
Operating cost
$ 787,009
Warranty expenses
(787,009)
Adjustment by tax expenses
$ -