Letter To Shareholders - Mitac

4. DETAILS OF SIGNIFICANT ACCOUNTS
1) Cash and cash equivalents
December 31,
2009 2008
Cash:
Petty cash $ 2,478 $ 3,289
Checking and savings accounts 3,520,253 2,357,768
Time deposits 1,068,697 3,213,857
4,591,428 5,574,914
Cash equivalents:
Repurchase bonds 1,324,702 1,458,992
$ 5,916,130 $ 7,033,906
2) Financial assets at fair value through profit or loss
December 31,
2009 2008
Current items:
Adjustment of financial assets held for trading $ 26,293 $ 11,977
A. The Group recognized net gains of $14,316 and $11,977 for the years ended
December 31, 2009 and 2008, respectively.
B. The trading items and contract information of derivatives are described in Note 11.
3) Available-for-sale financial assets
December 31,
2009 2008
Current items:
Listed (TSE and OTC) stocks $ 538,465 $ 778,980
Adjustments of available-for-sale financial assets 200,254 ( 258,197 )
$ 738,719 $ 520,783
Non-current items:
Listed (TSE and OTC) stocks $ 585,473 $ 630,882
Adjustments of available-for-sale financial assets 534,193 131,441
$ 1,119,666 $ 762,323
4) Financial assets carried at cost
December 31,
2009 2008
Non-current items:
Emerging stocks $ 645,051 $ 645,051
Unlisted stocks 811,912 790,910
$ 1,456,963 $ 1,435,961
A. The investments were measured at cost since its fair value cannot be measured
reliably.
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