Case 2:12-cv-02824-JPM-tmp Document 34-3 Filed 02/08/13 Page 1 of 4 PageID 311
`
`
`
`Exhibit A
`
`

`
`Case 2:12-cv-02824-JPM-tmp Document 34-3 Filed 02/08/13 Page 2 of 4 PageID 312
`Samsung Electronics Co., Ltd. and Subsidiaries
`NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
`
`Samsung Electronics (Beijing) Service(SBSC)
`
`Services
`
`100.0
`Percentage
`of
`ownership
`100.0
`98.2
`
`100.0
`100.0
`90.0
`
`Area
`China
`
`Industry
`
`Medical equipments
`Medical equipments
`
`Subsidiaries
`Medison (Shanghai)(SMS2)
`Samsung Medison Shanghai Medical
`Instrument(SMS1)
`Medical equipments
`Medison Medical Equipment(Shanghai)(MMS)
`Manufacture of LED
`Tianjin Samsung LED(TSLED)
`Manufacture of camera and camcorder
`Tianjin Samsung Opto-Electronics(TSOE)
`1Ownership represents the company’s ownership of the voting right in each entity.
`2Although the company owns less than 50% of the voting rights of BRC, the Company is considered to have control over BRC, as
`BRC is a special purpose entity, and its operations are based on the specific business needs of the Company. Therefore the
`Company obtains most of the benefits from BRC’s operation.
`
`(B) A summary of financial data of major consolidated subsidiaries is as follows:
`
`1)
`
`(In millions of Korean Won)
`Samsung Display
`Samsung Electronics America(SEA)
`Samsung Austin Semiconductor(SAS)
`Samsung Semiconductor(SSI)
`Samsung (China) Investment(SCIC)
`Samsung Electronics European
`Holding(SEEH)
`Samsung Electronics Huizhou(SEHZ)
`Samsung Telecommunications America(STA)
`Samsung Electronica da Amazonia(SEDA)
`Samsung Electronics Vietnam(SEV)
`Tianjin Samsung Telecom
`Technology(TSTC)
`Samsung Electronics Taiwan(SET)
`Samsung Electronics Slovakia(SESK)
`Samsung Electronics Rus Company(SERC)
`Samsung International(SII)
`Samsung Asia Private(SAPL)
`Shanghai Samsung Semiconductor(SSS)
`Samsung India Electronics(SIEL)
`Samsung Electronics Suzhou
`Computer(SESC)
`Samsung Electronics Europe Logistics(SELS)
`Samsung Electronics (UK)(SEUK)
`Samsung Japan(SJC)
`Thai Samsung Electronics(TSE)
`Samsung Semiconductor Europe
`GmbH(SSEG)
`Samsung Electronics Hong Kong(SEHK)
`
`Others
`
`As of September 30, 2012
`
`Assets
`33,150,463
`11,059,886
`7,229,895
`5,897,083
`4,265,235
`4,096,600
`
`3,531,439
`3,215,343
`3,000,624
`2,929,128
`2,598,631
`
`2,260,741
`2,026,197
`1,923,191
`1,914,044
`1,902,877
`1,875,977
`1,680,603
`1,639,248
`
`1,626,868
`1,614,991
`1,609,540
`1,536,737
`1,495,009
`
`Liabilities
`9,305,390
`6,189,761
`4,158,841
`2,419,486
`3,465,525
`2,900,963
`
`1,889,428
`2,757,579
`2,023,941
`1,402,499
`1,425,147
`
`2,036,781
`772,880
`1,605,375
`1,293,267
`1,187,293
`1,711,576
`1,225,616
`1,178,587
`
`1,182,217
`1,023,524
`1,390,768
`564,151
`1,479,163
`
`For the three-months ended
`September 30, 2012
`Net
`income
`792,371
`3,515
`(21,630)
`5,111
`10,525
`326
`
`Sales
`8,423,374
`2,728,862
`653,831
`4,148,315
`3,864,645
`-
`
`For the nine-months
`ended September 30, 2012
`Net
`income
`1,133,799
`34,716
`(55,152)
`16,867
`149,041
`6,939
`
`Sales
`14,682,442
`8,062,619
`2,161,862
`12,297,739
`9,717,325
`-
`
`4,623,933
`4,436,595
`1,670,036
`4,081,817
`3,260,705
`
`1,179,510
`1,099,105
`1,918,205
`1,635,254
`368,061
`3,242,594
`1,275,470
`1,584,747
`
`2,873,217
`1,695,037
`1,405,721
`1,255,050
`1,296,274
`
`276,480
`42,297
`85,646
`122,240
`326,538
`
`4,194
`30,684
`4,182
`103,598
`(4,987)
`18,336
`94,818
`10,121
`
`(70,384)
`27,669
`2,039
`88,496
`3,794
`
`8,071
`611,539
`
`10,670,795
`9,837,363
`4,438,119
`10,023,306
`7,843,088
`
`3,857,534
`3,557,788
`4,728,215
`4,852,063
`1,041,519
`8,722,536
`3,733,218
`4,853,225
`
`8,850,199
`4,032,305
`4,796,042
`3,687,744
`3,444,034
`
`508,263
`53,998
`134,626
`392,583
`436,655
`
`20,294
`107,371
`(4,696)
`353,472
`10,230
`45,046
`249,556
`79,885
`
`378,172
`46,871
`28,081
`249,962
`2,562
`
`1,659,580
`88,834,710
`
`49,046
`2,215,617
`
`1,439,373
`35,509,423
`
`1,238,363
`21,132,616
`
`586,119
`28,430,652
`
`18
`
`

`
`Case 2:12-cv-02824-JPM-tmp Document 34-3 Filed 02/08/13 Page 3 of 4 PageID 313
`Samsung Electronics Co., Ltd. and Subsidiaries
`NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
`
`2)
`
`(In millions of Korean Won)
`Samsung Electronics America(SEA)
`Samsung Austin Semiconductor(SAS)
`Samsung Semiconductor(SSI)
`Samsung (China) Investment(SCIC)
`Samsung Electronics European
`Holding(SEEH)
`Samsung Electronics Huizhou(SEHZ)
`Samsung Telecommunications America(STA)
`Samsung Electronica da Amazonia(SEDA)
`Samsung Electronics Vietnam(SEV)
`Tianjin Samsung Telecom
`Technology(TSTC)
`Samsung Electronics Taiwan(SET)
`Samsung Electronics Slovakia(SESK)
`Samsung Electronics Rus Company(SERC)
`Samsung International(SII)
`Shanghai Samsung Semiconductor(SSS)
`Samsung India Electronics(SIEL)
`Samsung Electronics Suzhou
`Computer(SESC)
`Samsung Electronics Europe Logistics(SELS)
`Samsung Electronics (UK)(SEUK)
`Samsung Japan(SJC)
`Thai Samsung Electronics(TSE)
`Samsung Semiconductor Europe
`GmbH(SSEG)
`Samsung Electronics Hong Kong(SEHK)
`Samsung Electronics Hungarian(SEH)
`Samsung Electronics Rus Kaluga (SERK)
`Others
`
`As of December 31, 2011
`
`Assets
`9,816,571
`6,952,894
`5,974,863
`3,323,358
`3,796,937
`
`2,984,592
`2,235,101
`2,434,259
`2,217,392
`1,664,989
`
`1,794,858
`2,361,719
`1,509,256
`679,315
`2,024,403
`1,090,390
`1,411,349
`
`1,368,673
`996,860
`2,856,471
`1,169,778
`1,338,671
`
`1,155,606
`1,318,553
`1,125,145
`42,351,985
`
`Liabilities
`4,913,504
`3,731,834
`2,490,812
`2,652,717
`3,592,183
`
`1,816,087
`1,818,412
`1,482,344
`1,043,133
`907,083
`
`1,582,616
`1,174,527
`1,189,211
`400,466
`1,901,188
`876,886
`1,018,670
`
`1,285,617
`457,017
`2,197,847
`443,187
`1,325,034
`
`998,115
`592,167
`470,867
`22,260,352
`
`For the three-months
`ended September 30, 2011
`Net
`income
`(31,730)
`(17,722)
`43,099
`99,290
`1,200
`
`Sales
`2,416,850
`745,658
`4,310,949
`2,818,273
`-
`
`For the nine-months
`ended September 30, 2011
`Net
`income
`(27,714)
`15,298
`54,453
`157,639
`3,513
`
`Sales
`7,352,737
`1,609,675
`12,597,354
`6,733,112
`-
`
`2,474,987
`2,270,474
`1,474,764
`1,872,951
`2,495,875
`
`1,220,040
`1,014,073
`1,661,196
`1,510,378
`2,854,543
`1,111,538
`1,723,194
`
`2,250,192
`946,185
`1,916,266
`976,389
`1,318,197
`
`424,251
`819,581
`575,495
`23,294,072
`
`169,123
`(13,382)
`(11,343)
`258,258
`161,313
`
`5,189
`18,577
`45,414
`46,368
`20,885
`28,799
`42,140
`
`64,133
`11,307
`13,215
`32,598
`6,331
`
`7,149
`27,864
`78,842
`612,816
`
`5,539,229
`7,039,609
`3,977,378
`3,844,563
`4,810,810
`
`4,175,960
`3,105,467
`3,879,008
`4,333,978
`7,680,872
`3,012,123
`4,415,873
`
`7,208,585
`2,522,042
`5,580,386
`2,625,103
`3,926,055
`
`1,046,563
`3,054,291
`1,387,971
`66,658,916
`
`314,655
`(5,216)
`(11,786)
`473,729
`236,339
`
`8,821
`198,474
`17,575
`150,808
`37,189
`76,196
`98,911
`
`98,814
`(4,221)
`32,656
`152,878
`25,464
`
`12,003
`127,011
`156,079
`873,391
`
`(C) Changes in scope of consolidation
`
`1) Newly added subsidiaries for the nine-months ended September 30, 2012 are as follows:
`
`Area
`Domestic
`
`America
`
`Europe
`
`Subsidiaries
`Samsung Display
`mSpot
`Nanoradio
`Samsung LED America(SLA)
`Samsung Electronics Panama(SEPA)
`Samsung Nanoradio Design Center(SNDC)
`Nanoradio Hellas
`General RF Modules
`Samsung LED Europe GmbH(SLEG)
`Samsung Cambridge Solution Centre Limited(SCSC)
`Samsung Denmark Research Center ApS(SDRC)
`
`Description
`Spin-off
`Acquisition of shares
`Acquisition of shares
`Acquisition of shares
`Incorporation
`Acquisition of shares
`Acquisition of shares
`Acquisition of shares
`Acquisition of shares
`Incorporation
`Incorporation
`
`19
`
`

`
`Case 2:12-cv-02824-JPM-tmp Document 34-3 Filed 02/08/13 Page 4 of 4 PageID 314
`Samsung Electronics Co., Ltd. and Subsidiaries
`NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
`
`Middle East
`and Africa
`
`China
`
`Samsung Electronics Egypt(SEEG)
`Samsung Electronics Tunisia(SETN)
`Samsung Electronics Israel(SEIL)
`Tianjin Samsung LED(TSLED)
`Samsung (China) Semiconductor(SCS)
`
`Incorporation
`Incorporation
`Incorporation
`Acquisition of shares
`Incorporation
`
`2) Removed subsidiaries for the nine-months ended September 30, 2012 are as follows:
`
`Area
`
`Domestic
`
`Description
`Subsidiaries
`Merger
`Medison Healthcare
`Merger
`Prosonic
`Merger
`Samsung Mobile Display
`Merger
`SLCD
`Liquidation
`Samsung Venture Capital Union #7
`Liquidation
`Samsung LED America(SLA)
`HX Diagnostics(HX)
`Liquidation
`HX Reagents(HX Reagent)
`Liquidation
`Nanoradio
`Liquidation
`Merger
`Samsung LED Europe GmbH(SLEG)
`Europe
`Merger
`Samsung Asia Private(SAPL)(*)
`Asia
`(*)Samsung Asia Private merged with Samsung Electronics Asia Holding, and the resulting subsidiary is
`named Samsung Asia Private (see note 29).
`
`America
`
`2. Summary of Significant Accounting Policies
`
`2.1 Convenience Translation into United States Dollar Amounts
`
`The Company operates primarily in Korean Won and its official accounting records are maintained in Korean
`Won. The U.S. dollar amounts provided in the financial statements represent supplementary information solely for
`the convenience of the reader. All Won amounts are expressed in U.S. dollars at the rate of ￦1,118.6 to US $1,
`the exchange rate in effect on September 30, 2012. Such presentation is not in accordance with generally accepted
`accounting principles, and should not be construed as a representation that the Won amounts shown could be
`readily converted, realized or settled in U.S. dollars at this or at any other rate.
`
`2.2 Basis of Presentation
`
`This condensed consolidated interim financial information for the nine-months ended September 30, 2012 has
`been prepared in accordance with K-IFRS 1034, Interim Financial Reporting. The condensed consolidated interim
`financial information should be read in conjunction with the annual financial statements of the Company for the
`year ended December 31, 2011, which have been prepared in accordance with International Financial Reporting
`Standards as adopted by Korea ("K-IFRS").
`
`Standards, amendments and interpretations which have been issued but are not effective for the financial
`year beginning January 1, 2012 and are not early adopted are set out below:
`
`K-IFRS 1019, ‘Employee benefits’
`The main impacts on the Company will be that the corridor approach will no longer be applied and instead all
`actuarial gains and losses will be recognized in other comprehensive income as they occur; all past service costs
`will be immediately recognized, and interest cost and expected return on plan assets will be replaced with a net
`interest amount calculated by applying the discount rate to the net defined benefit liability (asset). This amendment
`will be effective starting from the accounting period beginning January 1, 2013. The Company is still in the
`process of assessing the impact of the amendment on the consolidated financial statements.
`
`20