These consolidated financial statements are the responsibility of the Company’s management
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(2) ACER INCORPORATED AND SUBSIDIARIES Consolidated Balance Sheets September 30, 2012 and 2011 (Expressed in thousands of New Taiwan dollars) Reviewed, Not Audited. 33,553,952 117,723 3,557 59,022. 37,796,603 102,072 1,232,249 830,759. Liabilities and Stockholders’ Equity. Current liabilities: Short-term borrowings Financial liabilities at fair value through profit or loss－current Hedging purpose derivative financial liabilities－current Notes and accounts payable Notes and accounts payable to related parties Other payables to related parties Royalties payable Accrued expenses and other current liabilities Current portion of bonds payable Current portion of long-term debt Deferred income tax liabilities－current Total current liabilities Long-term liabilities: Financial liabilities at fair value through profit or loss－noncurrent Bonds payable Long-term debt, excluding current portion Other liabilities Deferred income tax liabilities－noncurrent Total long-term liabilities Total liabilities Stockholders’ equity and minority interest: Common stock Common stock subscribed Capital surplus Retained earnings: Legal reserve Special reserve Unappropriated earnings Other equity components: Foreign currency translation adjustment Minimum pension liability adjustment Unrealized loss on financial instruments Treasury stock Total stockholders’ equity Minority interest Total stockholders’ equity and minority interest Commitments and contingencies. 81,519,553 31,657 4,253,539 23 48,046,811 2,197,731 2,165,951 32,124 171,981,643. 87,019,202 145,675 8,641,591 39,891 40,104,898 4,565,325 1,827,855 2,264,798 27,700 184,598,618. 187,369 2,882,118 864,530 3,934,017. 2,068,653 964,727 1,607,402 4,640,782. 1,414,906 3,856,948 4,289,933 3,284,957 24,701 12,871,445 (5,334,848) (818,966) 6,717,631. 1,412,803 3,974,778 4,729,240 2,818,796 290,261 13,225,878 (5,507,595) (831,209) 6,887,074. DR. Current assets: Cash and cash equivalents Available-for-sale financial assets－current Financial assets at fair value through profit or loss－current Hedging purpose derivative financial assets－current Notes and accounts receivable, net of allowance for impairment of NT$547,265 and NT$1,208,686 as of September 30, 2012 and 2011, respectively Notes and accounts receivables from related parties Other receivables Other receivables from related parties Inventories Prepayments and other current assets Non-current assets held for sale Deferred income tax assets－current Restricted deposits Total current assets Long-term investments: Investments accounted for using equity method Available-for-sale financial assets－noncurrent Financial assets carried at cost－noncurrent Total long-term investments Property, plant and equipment: Land Buildings and improvements Computer equipment and machinery Other equipment Construction in progress and advance payments for purchases of equipment. (Unreviewed) 2011.9.30 NT$. Less: accumulated depreciation Less: accumulated impairment Net property, plant and equipment Intangible assets: Trademark Goodwill Other intangible assets Total intangible assets Other financial assets Property not used in operation Deferred charges and other assets Total assets. 9,544,395 24,994,345 8,759,012 43,297,752 1,919,163 3,139,672 2,235,007 233,224,885. 9,984,557 21,023,413 5,198,448 36,206,418 1,491,854 3,420,274 1,247,600 238,492,620. Total liabilities and stockholders’ equity. 2012.9.30 NT$. (Unreviewed) 2011.9.30 NT$. 204,980 542,261 1,862,688 68,697,049 10,938 8,817,357 51,342,082 4,901,648 3,776 136,382,779. 384,191 124,935 15,859 60,509,017 4,769,050 84,301 9,716,427 57,962,606 9,150,000 552,989 143,269,375. 650,246 4,079,037 9,108,638 790,239 3,722,040 18,350,200 154,732,979. 1,261,445 14,053,358 129,164 393,883 1,978,546 17,816,396 161,085,771. 28,347,268 44,039,553. 27,036,055 94,661 40,065,421. 12,607,933 6,126,774 769,690. 12,607,933 4,659,275 1,687,572. (5,461,344) (12,429) (1,265,654) (6,662,028) 78,489,763 2,143 78,491,906. (2,274,044) (18,185) (436,354) (6,390,846) 77,031,488 375,361 77,406,849. 233,224,885. 238,492,620. WorldReginfo - 1d9286dc-b953-483b-ac33-b6998a6f9b62. 2012.9.30 NT$. AF T. Assets.
(3) ACER INCORPORATED AND SUBSIDIARIES Consolidated Statements of Income For the nine-month periods ended September 30, 2012 and 2011 (Expressed in thousands of New Taiwan dollars, except for earnings per share data) Reviewed, Not Audited. 327,992,374 (295,405,432) 32,586,942. 347,718,746 (320,844,008) 26,874,738. (25,727,488) (3,779,432) (2,164,394) (31,671,314) 915,628. (26,009,507) (6,298,346) (1,107,159) (33,415,012) (6,540,274). DR. AF T. Net sales Cost of sales Gross profit Operating expenses: Selling Administrative Research and development Total operating expenses Operating income (loss) Non-operating income and gains: Interest income Investment gain recognized using equity method, net Foreign currency exchange gain and valuation gain on financial instruments, net Gain on disposal of investments, net Gain on disposal of property and equipment, net Other investment income Other income Non-operating expenses and loss: Interest expense Foreign currency exchange loss and valuation loss on financial instruments, net Restructuring cost Other investment loss Other losses Income (loss) before income taxes Income tax benefit (expense) Consolidated net income (loss) Net income (loss) attributable to: Shareholders of the Company Minority interest. (Unreviewed) 2011 NT$. 393,253 60,763. 319,626 178,279. 7,752 656,234 595,075 1,713,077. 62,608 345,836 4,839 12,230 526,046 1,449,464. (620,270). (781,349). (161,289) (160,400) (32,705) (233,216) (1,207,880) 1,420,825 (968,173) 452,652. (1,052,611) (255,762) (2,089,722) (7,180,532) 484,404 (6,696,128). 455,129 (2,477) 452,652. (6,696,456) 328 (6,696,128). Earnings per common share (in New Taiwan dollars): Basic earnings per common share Diluted earnings per common share. NT$. NT$. 0.17. (2.55). 0.17. (2.55). WorldReginfo - 1d9286dc-b953-483b-ac33-b6998a6f9b62. 2012 NT$.
(4) ACER INCORPORATED AND SUBSIDIARIES Consolidated Statements of Changes in Stockholders’ Equity For the nine-month periods ended September 30, 2012 and 2011 (Expressed in thousands of New Taiwan dollars) Reviewed, Not Audited. Retained earnings. Capital surplus NT$. Legal reserve NT$. -. 24,233,146. (5,095,919). (23,957). 21,656. 39,578,915. 11,096,134. 34,262 -. 73,005 -. 49,624 140,358 321,953 -. 1,511,799 -. 4,659,275 -. (1,511,799) (4,659,275) (9,678,044) -. 2,821,875. 5,772 -. 27,036,055 27,098,915. 94,661 -. (25,429) 40,065,421 40,219,518. 12,607,933 12,607,933. 4,659,275 4,659,275. (6,696,456) 1,687,572 1,782,060. (2,274,044) (3,580,136). (18,185) (16,993). (1,467,499) -. (1,881,208). 4,564 -. (5,461,344). (12,429). AF T. 27,001,793. -. 3,686,118 74,309 163,650 -. -. 1,467,499 -. 28,347,268. -. (104,042) 44,039,553. 12,607,933. 6,126,774. Note: Accrued directors’ and supervisors’ remuneration of $89,469 and accrued employee bonuses of $1,500,000 have been deducted in the 2010 net income.. 455,129 769,690. Total stockholders’ equity NT$. (3,522,598). 93,749,770. 358,604. 94,108,374. (2,868,248) -. (9,678,044) 156,891 (2,868,248) 140,358 321,953 (1,180,468) 278,752 5,772 2,821,875. (436,354) (630,621). (6,390,846) (6,390,846). (20,667) (6,696,456) 77,031,488 75,749,105. 328 375,361 2,510. (20,667) (6,696,128) 77,406,849 75,751,615. 626,984 (1,266,451) -. (271,182) -. 4,907,900 100,880 (271,182) 163,650 626,984 (1,266,451) 4,564 (1,881,208). 2,110. 4,907,900 100,880 (271,182) 163,650 626,984 (1,266,451) 4,564 (1,879,098). (6,662,028). (99,608) 455,129 78,489,763. (2,477) 2,143. (99,608) 452,652 78,491,906. 460,600. Unappropriated earnings NT$. 1,221,782 26,571 -. Minority interest NT$. Unrealized gain (loss) on financial instruments. Special reserve NT$. DR. Balance at January 1, 2011 Appropriation approved by the stockholders (note): Legal reserve Special reserve Cash dividends Common stock subscribed under option plans Purchase of treasury stock Cash dividends distributed to subsidiaries Stock-based compensation cost Unrealized valuation loss on available-for-sale financial assets Effective portion of changes in fair value of cash flow hedge Minimum pension liability adjustment Foreign currency translation adjustment Adjustments from investments accounted for using equity method 2011 consolidated net loss Balance at September 30, 2011 (Unreviewed) Balance at January 1, 2012 Appropriation approved by the stockholders: Special reserve Issuance of common shares for acquisition of a subsidiary Common stock subscribed under option plans Purchase of treasury stock Stock-based compensation cost Unrealized valuation gain on available-for-sale financial assets Effective portion of changes in fair value of cash flow hedge Minimum pension liability adjustment Foreign currency translation adjustment Adjustments from investments accounted for using equity method 2012 consolidated net income Balance at September 30, 2012. Common stock subscribed NT$. Total stockholders’ equity of parent company NT$. Minimum pension liability adjustment NT$. (1,180,468) 278,752 4,762. 4,434 (1,265,654). Treasury stock NT$. (194) 16,623 -. (9,678,238) 156,891 (2,868,248) 140,358 321,953 (1,180,468) 278,752 5,772 2,838,498. WorldReginfo - 1d9286dc-b953-483b-ac33-b6998a6f9b62. Common stock NT$. Foreign currency translation adjustment NT$.
(5) ACER INCORPORATED AND SUBSIDIARIES Consolidated Statements of Cash Flows For the nine-month periods ended September 30, 2012 and 2011 (Expressed in thousands of New Taiwan dollars) Reviewed, Not Audited. 452,652. (6,696,128). 645,448 1,973,955 366,785 1,729,895 (84,067) 118,013 (7,752) 300,759 (359,631) (88,105) (656,234) (164,997) 32,705. 532,666 1,971,760 321,953 (2,652,137) (204,167) 142,797 (345,836) 314,914 634,557 (4,839) (1,677,493) (12,230). 2,019,697 56,968 (8,053,167) 2,376,420 23,362 (8,399,727) (7,430,992) (852,787) 458,182 (15,542,618). 14,711,686 573,350 1,085,650 (3,704,372) 24,398 (23,725,608) (3,450,015) 7,047,223 65,173 (15,046,698). 7,752 239,115 (500,757). 907,185 (101,993) 41,286 133,943 (718,169). 2,677,297 15,336 (2,982) (109,577) (4,464,660) (329,958) (2,468,434). 56,010 7,023 (3,502) (190,394) (836,898) (705,509). (153,140) (14,456) (5,283,113) 100,880 (271,182) (5,621,011) (906,566) (24,538,629) 58,092,581 33,553,952. (1,267,439) 5,278 (3,050,000) (9,537,686) 156,891 (2,868,248) (16,561,204) 1,653,629 (30,659,782) 68,456,385 37,796,603. DR. AF T. Cash flows from operating activities: Consolidated net income (loss) Adjustments to reconcile net income (loss) to cash used in operating activities: Depreciation Amortization Stock-based compensation cost Valuation loss (gain) on financial assets and liabilities Investment gain recognized using equity method, net Cash dividends received from equity method investments Gain on disposal of investments, net Amortization of bonds payable discount and transaction cost Unrealized exchange loss (gain) on bonds payable Gain on redemption of bonds payable Gain on disposal of property and equipment, net Deferred income tax benefit Other investment loss (gain), net Changes in operating assets and liabilities: Notes and accounts receivable Receivables from related parties Inventories Other receivables, prepayments and other current assets Noncurrent receivable (under other financial assets－noncurrent) Notes and accounts payable Payables to related parties Royalties payable, accrued expenses and other current liabilities Other liabilities Cash used in operating activities Cash flows from investing activities: Proceeds from disposal of available-for-sale financial assets Increase in long-term investments Proceeds from disposal of investments Proceeds from capital return or liquidation of investees Additions to property, plant and equipment Proceeds from disposal of property plant and equipment, noncurrent assets held for sale, and property not used in operation Decrease in advances to related parties Increase in restricted deposits Addition to intangible assets Acquisition of a subsidiary, net of cash acquired Increase in refundable deposits, deferred charges and other assets Cash used in investing activities Cash flows from financing activities: Decrease in short-term borrowings Increase in long-term debt Repayment of long-term debt Redemption of bonds payable Distribution of cash dividends Proceeds from exercise of employee stock option Purchase of treasury stock Cash used in financing activities Effects of exchange rate changes Net decrease in cash and cash equivalents Cash and cash equivalents at beginning of period Cash and cash equivalents at end of period Supplemental disclosures of cash flow information: Interest paid Income taxes paid Supplementary disclosures of non-cash investing and financing activities: Current portion of long-term debt Current portion of bonds payable Change in unrealized valuation loss on financial instruments Cash acquired from acquisition of a subsidiary: Cash consideration Issuance of common shares Non-cash assets acquired Liabilities assumed Goodwill Cash acquired from acquisition. (Unreviewed) 2011 NT$. 318,970 649,016. 277,524 1,442,568. 4,901,648 635,033. 9,150,000 896,954. 4,520,020 4,907,900 (6,450,794) 2,111,698 (5,033,464) 55,360. WorldReginfo - 1d9286dc-b953-483b-ac33-b6998a6f9b62. 2012 NT$.
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