Consolidated Financial Statements - Acer Group

56ACER INCORPORATED AND SUBSIDIARIESNotes to Consolidated Financial Statements (continued)(c) Management service feeThe Consolidated Companies paid iDSoftCapital Inc. management service fees amounting toNT$30,000 and NT$31,542 for the years ended December 31, 2011 and 2010, respectively.(d) Advertising and service feeThe Consolidated Companies paid Circle Line, Breakout and Prime Media advertising andservice fee amounting to NT$1,517,633 and NT$1,273,341 for the years ended December 31,2011 and 2010, respectively. As of December 31, 2011 and 2010, the net payables (afterdeduction of related receivables) was NT$133,116 and NT$5,162, respectively, which wasaccounted for as “accrued expenses and other current liabilities” in the accompanyingconsolidated balance sheets.(e) Advances to/from related partiesThe Consolidated Companies paid certain expenses on behalf of related parties. Additionally,related parties paid non-recurring engineering and other operating expenses on behalf of theConsolidated Companies. As of December 31, 2011 and 2010, the Consolidated Companieshad aggregate receivables from related parties of NT$15,359 and NT$46,914, respectively, andpayables to related parties of NT$184,975 and NT$537,267, respectively, resulting from thesetransactions.(3) Compensation to executive officersFor the years ended December 31, 2011 and 2010, compensation paid to the Consolidated Companies‟executive officers including directors, supervisors, president and vice-presidents was as follows:2011 2010AmountAmountNT$ US$ NT$Salaries 1,438,268 47,483 279,974Cash awards and special allowances 320,292 10,574 356,201Business service charges 1,080 36 1,080Employee bonuses - - 690,9201,759,640 58,093 1,328,175The aforementioned compensation included the accruals for employee bonus and remuneration todirectors and supervisors as discussed in note 4(20).(Continued)