Consolidated Financial Statements - Acer Group

50ACER INCORPORATED AND SUBSIDIARIESNotes to Consolidated Financial Statements (continued)(22) Restructuring costDue to the integration of PC business and management team in China and the implementation of arestructuring plan in EMEA, the Consolidated Companies recognized restructuring charges ofNT$1,247,653 in 2011, which were accounted for under “restructuring cost” of non-operatingexpenses and losses in the accompanying statements of operation. The restructuring plan wasmainly for the integration of personnel and operating information system.(23) Earnings per common share (“EPS”)Amount (in thousands)Weightedaveragenumberof outstandingshares of commonstock(in thousands) EPS (in dollars)NT$ US$ NT$ US$Basic EPSNet loss attributable to common shareholdersof parent company (6,601,968) (217,959) 2,624,535 (2.52) (0.08)2011The Company had incurred a net loss for the year 2011.As a result, diluted EPS was not calculated.2010Weightedaveragenumberof outstandingshares ofAmount(in thousands)common stock(in thousands) EPS (in dollars)NT$NT$Basic EPS-after retroactive adjustmentsNet income attributable to common shareholders ofparent company 15,117,997 2,647,466 5.71Diluted EPSEffect of dilutive potential common shares:Employee bonus - 23,328Employee stock option plan - 17,153Convertible bonds 171,597 56,052Net income attributable to common shareholders ofparent company 15,289,594 2,743,999 5.57(24) Disclosure of financial instruments(a) Fair values of financial instrumentsThe book value of short-term financial instruments is deemed to approximate fair value because ofthe short-term maturity of these instruments. Such method is applied to cash and cash equivalents,notes and accounts receivable (including receivables from related parties), other receivables(including receivables from related parties), restricted deposits, short-term borrowings, current(Continued)