U.S. Subsidiary Acquires Real Property Right-of-Use Asset
Original: 本公司代子公司Delta Electronics (USA) Inc.公告取得不動產使用權資產
Summary
Delta Electronics is filing on behalf of its wholly-owned U.S. subsidiary, Delta Electronics (USA) Inc., to disclose the acquisition of a right-of-use asset related to real property — effectively the commencement of a significant property lease recognized under IFRS 16. Such disclosures are required under Taiwan regulations when a subsidiary's asset acquisition crosses defined materiality thresholds. Full body available on MOPS.
Full Translation
The company (Delta Electronics, 台達電, 2308) announces on behalf of its subsidiary Delta Electronics (USA) Inc. the acquisition of a right-of-use asset in real property. Under IFRS 16 / Taiwan-IFRS accounting standards, entering into a qualifying lease creates a 'right-of-use asset' and a corresponding lease liability on the lessee's balance sheet; this filing indicates that Delta Electronics (USA) Inc. has entered into a real-estate lease of sufficient size to trigger Taiwan's mandatory material-information disclosure rules for subsidiary asset acquisitions. [Body not available — subject line only. See MOPS for full announcement.]