D-Link 2014 Annual Report Download - page 46

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23
D-LINK CORPORATION AND SUBSIDIARIES
Notes to the consolidated financial statements
(Continued)
(2) Sensitivity analysis – equity market price risk:
If the security price changes, and if it is on the same basis for both years and assumes that all
other variables remain the same, the impact on other comprehensive income will be as follows:
2014 2013
Security price at
reporting date
After-tax other
comprehensive
income
After-tax
profit (loss)
After-tax other
comprehensive
income
After-tax
profit (loss)
Increase 3%
$ 12,132
439 14,187 1,695
Decrease 3%
$ (12,132)
(439) (14,187) (1,695)
(3) Non-hedging derivative financial instruments
Derivative financial instruments are used to hedge certain foreign exchange and interest risk in
which the Consolidated Company is exposed to arising from its operating, financing and
investing activities. As of December 31, 2014 and 2013, transactions that do not qualify for
hedging accounting are presented as held-for-treading financial assets are as follows:
(i) Derivative financial assets
December 31, 2014 December 31, 2013
Contract
amount
(thousand)
Currency
Maturity date Contract
amount
(thousand)
Currency
Maturity date
Cross currency swaps:
ġ USD $ 14,000 USD 2015.01~
2015.07
32,000 USD 2014.01~
2014.07
ġ USD 4,000 USD 2014.04~
2015.04
- - -
ġ USD 5,000 USD 2014.09~
2015.09
- - -
ġ GBP 3,401 GBP 2015.01~
2015.02
- - -
ġ CAD - - - 8,000 CAD 2014.02~
2014.03
Forward foreign
exchange contracts:
ġ GBP 1,378 GBP 2015.01~
2015.02
- - -
ġ AUD 2,000 AUD 2015.01 - - -
ġ CAD 2,000 CAD 2015.01 - - -
ġ EUR 2,000 EUR 2015.01 - - -
Foreign currency option
contracts:
ġ Put options (buy) 2,950 EUR 2015.01~
2015.02
5,800 EUR 2014.01~
2014.03
ġ Put options (buy) - - - 2,600 CAD 2014.02~
2014.03
ġ Put options (buy) - - - 2,900 GBP 2014.01~
2014.03
ġ Put options (buy) 100,000 JPY 2015.02 - - -