112 Dialog Semiconductor Plc | Annual report and accounts 2012  |  Section 4 | Consolidated financial statements and notes Notes to the consolidated financial statements For the year ended 31 December 2012  27. BenQ settlement  28. Subsequent event  In the second quarter of 2011, the company received an unexpected cash settlement of US$2.1 million. As the allocation of the payment was not  confirmed by the paying party, we were only able to allocate it in Q3 to receivables which had been previously written down and revenues that had not  been recognised in 2006 as a result of the insolvency of BenQ Mobile. The amount represents 30% of the original claim to BenQ Mobile. Of this  amount, US$1.8 million were classified as revenue and US$0.3 million were classified as other operating income. The amount shown as revenue  represents prior period revenue. As one of the criteria for revenue recognition under IFRS was not met, for this amount the related revenue was not  accounted for in 2006. The amount shown as other operating income was previously recognised as revenue in the periods preceding the insolvency but  the underlying receivables were written down against other operating expenses.  There are no known events after the date of the Statement of Financial Position that require disclosure. 