AU OPTRONICS CORP (ifrs-full:DisclosureOfExpensesByNatureExplanatory)

29.	The Nature of Expenses

(a)

Depreciation of property, plant and equipment

	For the years ended December 31,
	2017		2016		2015
	(in thousands)
Recognized in cost of sales	$	31,660,279		34,305,760		42,558,430
Recognized in operating expenses⁽ⁱ⁾		4,140,951		4,228,015		4,293,057
	$	35,801,230		38,533,775		46,851,487

(b)

Amortization of intangible assets

	For the years ended December 31,
	2017		2016		2015
	(in thousands)
Recognized in cost of sales	$	628,606		1,159,465		892,566
Recognized in operating expenses⁽ⁱ⁾		-		-		1,796
	$	628,606		1,159,465		894,362

(c)

Employee benefits expenses

	For the years ended December 31,
	2017		2016		2015
	(in thousands)
Salaries and wages	$	37,818,321		33,283,639		34,161,791
Labor and health insurances		1,967,688		1,804,900		1,879,782
Retirement benefits		1,917,136		2,098,013		2,351,109
Other employee benefits		3,197,324		3,024,372		2,910,576
	$	44,900,469		40,210,924		41,303,258

Employee benefits expense summarized by function
Recognized in cost of sales	$	34,703,579		30,950,614		32,781,145
Recognized in operating expenses⁽ⁱ⁾		10,196,890		9,260,310		8,522,113
	$	44,900,469		40,210,924		41,303,258

(i)

Operating expenses are inclusive of selling and distribution expenses, general and administrative expenses and research and development expenses.

AU OPTRONICS CORP | CIK:0001172494 |