Unit: NT$ thousands

Item	2013	2014	Change	% of Change
Current Assets	161,740,929	248,554,935	86,814,006	53.67
Funds and Investments	68,039,686	15,000,614	(53,039,072)	(77.95)
Property, Plant and Equipment	11,312,107	23,294,555	11,982,448	105.93
Intangible Assets	15,509,193	60,757,826	45,248,633	291.75
Other Assets	2,034,947	3,510,741	1,475,794	72.52
Total Assets	258,636,862	351,118,671	92,481,809	35.76
Current Liabilities	61,384,592	101,619,838	40,235,246	65.55
Non-current Liabilities	1,898,871	1,893,086	(5,785)	(0.30)
Total Liabilities	63,283,463	103,512,924	40,229,461	63.57
Capital Stock	13,497,140	15,714,922	2,217,782	16.43
Capital Reserve	68,474,910	88,047,914	19,573,004	28.58
Retained Earnings	114,294,875	136,855,169	22,560,294	19.74
Other Equity	(895,749)	6,606,113	7,501,862	837.50
Treasury Stock	(55,970)	(55,970)	-	-
Minority Interest	38,193	437,599	399,406	1,045.76
Total Equity	195,353,399	247,605,747	52,252,348	26.75

Explanation for changes that exceed 20% and reached NT$10 million in the past two years:

Increase in current assets: Mainly due to increase in cash and cash equivalents.
Decrease in funds and investments: Mainly due to obtaining de facto control of MStar Semiconductor, Inc. (Cayman)
Increase in property, plant and equipment: Mainly due to obtaining property and buildings, and including MStar Semiconductor, Inc. (Cayman) into consolidated financial statements.
Increase in intangible assets: Mainly due to including MStar Semiconductor, Inc. (Cayman) into consolidated financial statements owing to acquiring de facto control.
Increase in other assets: Mainly due to increase in deferred tax assets.
Increase in total assets: Mainly due to increase in cash and cash equivalents, property, plant and equipment as well as intangible assets.
Increase in current liabilities: Mainly due to increase in short-term borrowings, trade payables, other payables and tax liabilities.
Increase in total liabilities: Mainly due to increase in current liability.
Increase in additional paid-In capital: Mainly due to new share issuance to obtain the remaining equity of MStar Semiconductor, Inc. (Cayman)
Increase in retained earnings: Mainly due to increase in net income which is partially offset by 2013 earnings distribution.
Increase in other equity: Mainly due to foreign exchange movement and market price recovery of financial assets.
Increase in non-controlling interests: Mainly due to changes in ownership of subsidiaries.

Unit: NT$ thousands

Item	2013	2014	Change	% of Change
Current Assets	70,707,646	149,267,002	78,559,356	111.10
Funds and Investments	144,972,800	129,656,160	(15,316,640)	(10.57)
Property, Plant and Equipment	6,331,668	9,177,068	2,845,400	44.94
Intangible Assets	7,242,842	28,740,924	21,498,082	296.82
Other Assets	1,216,985	2,429,791	1,212,806	99.66
Total Assets	230,471,941	319,270,945	88,799,004	38.53
Current Liabilities	33,630,662	70,428,396	36,797,734	109.42
Non-current Liabilities	1,526,073	1,674,401	148,328	9.72
Total Liabilities	35,156,735	72,102,797	36,946,062	105.09
Share Capital	13,497,140	15,714,922	2,217,782	16.43
Capital Reserve	68,474,910	88,047,914	19,573,004	28.58
Retained Earnings	114,294,875	136,855,169	22,560,294	19.74
Other Equity	(895,749)	6,606,113	7,501,862	837.50
Treasury Stock	(55,970)	(55,970)	-	-
Total Equity	195,315,206	247,168,148	51,852,942	26.55

Explanation for changes that exceed 20% and reached NT$10 million in the past two years:

Increase in current assets: Mainly due to increase in cash and cash equivalents.
Increase in property, plant and equipment: Mainly due to obtaining property, buildings, laboratory equipment, and acquisition of Ralink’s assets.
Increase in intangible assets: Mainly due to MStar Semiconductor, Inc. (Cayman) merger and acquisition of Ralink’s assets.
Increase in other assets: Mainly due to increase in deferred tax assets.
Increase in total assets: Mainly due to increase in cash and cash equivalents as well as intangible assets.
Increase in current liability: Mainly due to increase in short-term borrowings, other payables, and tax liabilities.
Increase in total liabilities: Mainly due to increase in current liabilities.
Increase in additional paid-In capital: Mainly due to new share issuance to obtain the remaining equity of MStar Semiconductor, Inc. (Cayman)
Increase in retained earnings: Mainly due to increase in net income which is partially offset by 2013 earnings distribution.
Increase in other equity: Mainly due to foreign exchange movement and market price recovery of financial assets.
Increase in total equity: Mainly due to increase additional paid-In capital, retained earnings, and other equity.