Embed Size (px)
Citation preview
SUNFLEX TECHNOLOGY CORPORATION
(03)222-0998 (03)222-0998 [email protected] [email protected]
522 (03)222-0998
522 (03)222-0998
2 5
www.kgieworld.com/ (02)2389-2999( )
114944 185 9 www.diwan.com.tw (02)8751-6006
www.sunflex.com.tw
1
4
66
152829
29
29
30
30
34 3439393939 40 4040
41414652535454
555559646464
64
179179180181182
182182185
186186188188188
188
104
103
104 104
40%
104
103
(%)
$780,028 $1,283,042 (503,014) (39.20)
(655,098) (908,537) 253,439 (27.90)
124,930 374,505 (249,575) (66.64)
(102,124) (219,634) 117,510 (53.50) 298 577 (279) (48.35)
23,104 155,448 (132,344) (85.14)
45,497 42,154 3,343 7.93
68,601 197,602 (129,001) (65.28)
61,814 168,301 (106,487) (63.27)
104 103 ( )
(%) $780,028 $1,283,042 (39.20)
124,930 374,505 (66.64) 61,814 168,301 (63.27)
3.75 9.88 (62.04) 4.49 12.00 (62.58)
10.42 30.37 (65.69)
7.92 13.12 (39.63) ( )- 0.94 2.62 (64.12)
- 1 -
1.
40um/40um 0.075m/u
0.1m/m
2.
3
1.
2.
- 2 -
1.
(1) & (EMS )
(2)
(3)
2.
(1)
(2) ROLL TO ROLL
(3)
(4)
3.
(1) (80%) (3~4 )
(2)
- 3 -
87 10 12
522 (03)222-0998
522 (03)222-0998
87 10
56 143 6
88 03 ISO-9002 88 05 1 5 7
5 88 06 TUV ISO-9002 88 08 UL 89 06 3 1
5 91 12
( ) 92 04 92 07 92 08 92 09 92 10 4 5
1 5 93 02 93 04 0930114708
93 05 93 06 3 4 1 8 4
93 10 94 02 94 03 94 04 94 08 6 4 1 9 2 4 8
1 9 94 12 95 02 2 8 5 4 2 7 6
7 3 95 02 95 08 6 2 4 6 3 3 6
- 4 -
9 7 6 96 08 3 6 4 9 8 3 7
3 4 7 4 97 08
4 0 1 4 7 4 1
3 6 2 1 98 08
2 4 8 1 7 4 3
8 4 3 8 99 08
3 5 0 7 5 4 7
3 5 1 3 99 11
650 4
8 0 0 1 3 100 08
4 8 0 0 1 5 2
8 0 1 4 100 11
435 5
3 2 3 6 4 101 05
50 5
3 2 8 6 4 101 11
6,666
5 9 9 5 2 7 102 01
246 6
0 1 9 8 1 102 05 54
1,291 6 1 5 4 31
102 08 1,6256 3 1 6 8 0
102 11 352142 6 3 6 6 1
1 103 05 16
6 3 6 7 6 8 103 09 22
6 3 6 9 8 8 104 02 1,367
6 5 6 6 2 104 05 7,788
6 5 8 4 5 0
- 5 -
S M T
- 6 -
( )
1 2 1.
2. 1.
2. 1. 2. ISO TS2
- 7 -
1. ( ) ( )
105 4 15 /
103.6.19 3 87.10.12 9,375 14.72% 9,941 15.10% 0 0 0 0
103.6.19 3 93.12.22 378 0.59% 378 0.57% 1,131 1.72% 0 0
- 8 -
103.6.19 3 87.10.12 1,828 2.87% 1,828 2.78% 0 0 0 0
103.6.19 3 93.12.22 897 1.41% 896 1.36% 735 1.12% 0 0
103.6.19 3 93.12.22 920 1.44% 485 0.74% 0 0 0 0
103.6.19 3 93.12.22 0 0 0 0 0 0 0 0
103.6.19 3 94.05.12 0 0 0 0 0 0 0 0
103.6.19 3 94.05.12 629 0.99% 629 0.96% 36 0.05% 0 0
103.6.19 3 100.6.17 0 0 0 0 0 0 0 0
103.6.19 3 93.12.22 0 0 0 0 0 0 0 0
- 9 -
2.
1 “�”
(1) (2) (
) (3)
(4) (5)
(6)
(7)
(8) (9) 30 (10) 27
2
3. 105 4 18
8.33%6.13% (5.53% 4.73%
4.33% (4.32%4.19% 3.36%
3.12% 2.08%
1 2 3 4 5 6 7 8 9 10
( )
- - � - - - - - - - � � - -
- - � � - - - � � � � � � -
- - � � � - � � � � � � � -
- - � � � - � � � � � � � -
- - � - - - - � � � � � � -
- - � � � � � � � � � � � -
- � � � � � � � � � � � �
- - � � � - - � � � � � � -
- - � � � � � � � � � � � -
- � � � � � � � � � � � � -
- 10 -
4.
105 4 15
87.10.12 485 0.74% 0 0 0 0 ( ) ( ) ( )
( )
97.04.28 5 0.01% 0 0 0 0
( )
88.03.15 0 0 0 0 0 0
/
93.06.23 71 0.11% 0 0 0 0
( ) ( )
(99.9997)%
(50%) (99.9999)%
(50%) (50%) (50%) (50%)
- 11 -
( ) 1.
104 12 31
1 372
A B C D
A B C DG
(A) (B) (C) (D) (E) (F) (G) (H) (I)
2 2
( )
0 0 0 0 0 0 935 935 1.51% 1.51% 2,076 2,076 108 108 600 0 600 0 0 0 0 0 6.02% 6.02% 0
- 12 -
(A+B+C+D) (A+B+C+D+E+F+G)
I
I
2,000,000
2,000,000 5,000,000 0 0 5,000,000 10,000,000 0 0 0 0 10,000,000 15,000,000 0 0 0 0 15,000,000 30,000,000 0 0 0 0 30,000,000 50,000,000 0 0 0 0 50,000,000 100,000,000 0 0 0 0 100,000,000 0 0 0 0
7 7 7 7 2.
104 12 31 /
( 1)
A B C
(A) (B) (C)
0 0 0 0 386 386 0.62% 0.62%
1
(A+B+C) D
2,000,000
2,000,000 5,000,000 0 0 5,000,000 10,000,000 0 0 10,000,000 15,000,000 0 0 15,000,000 30,000,000 0 0 30,000,000 50,000,000 0 0 50,000,000 100,000,000 0 0 100,000,000 0 0
3 3
- 13 -
3.
104 12 31 /
1 37 2
E 2,000,000 0 0
2,000,000 5,000,000 5,000,000 10,000,000 0 0 10,000,000 15,000,000 0 0 15,000,000 30,000,000 0 0 30,000,000 50,000,000 0 0 50,000,000 100,000,000 0 0 100,000,000 0 0
1 1
104 12 31 /
0 1,000 1,000 1.62%
(A) (B) (C)
(D)
2
2
2,076 2,076 108 108 0 0 600 0 600 0 4.50% 4.50% 0 0 0 0 0 0
- 14 -
( )
1.
104 103
935 1.51% 1,043 0.62%
386 0.62% 401 0.24%
2,784 4.50% 3,902 2.32%
2.
5(A)
4 1 80.00 -
5 0 100.00 - 5 0 100.00 - 5 0 100.00 - 4 0 80.00 -
3 0 60.00 - 5 0 100.00 -
- 15 -
5(A)
4 80.00 - 5 100.00 -
5 100.00 -
- 16 -
( )
( )
( )
( )
;
( )
( )
( )
( )
- 17 -
( )
( )
104
( ) (http://www.sunflex.com.tw);
( )
( )
( )
( )
( )
- 18 -
( )
( )
( )
( )
( ) 28
- 19 -
� (1) (2) (3) (4) (5) (6) (7)
(8) 30
- 20 -
2 0 100.00 2 0 100.00 2 0 100.00
- 21 -
( )( )
( )
( )
( )
( )
ISO-14001
( )
( )
( )
( )
- 22 -
( )
( )
( )
( ) OEM
( ) ( )
( ) (http:// www.sunflex.com.tw )
( )
- 23 -
- 24 -
- 25 -
1.
104.06.15 6
104.01.07 IFRS
4
104.08.26 3
2.
104.06.15 6
31
104.3.6
1. 2.
3. 4.
104.5.5 1.2. 101
- 26 -
3.4.
104.6.18
104.8.07 1.
2.
104.11.06
1.2.3.4. ( )5.6.
105.1.8
1. 2. 3. 4.5.
105.3.10
1.2.
3.4.5
105.4.29
1. 2. 3. 4. 5.
2. 3233
- 27 -
1 1
98.01.01-99.09.30
99.10.01-100.09.30
100.10.01
1 2,000 1,350 160 1,510 2 2,000 4,000 0 0 0 3 4,000 6,000 0 0 0 4 6,000 8,000 0 0 0 5 8,000 10,000 0 0 0 6 10,000 0 0 0
( )
( )
( )
99/05/11 104/12/10
104/06/15 6
104/12/28 104/12/29
12
- 28 -
( )
104 105 4 15
( ) 566,000 0 0 0
0 0 0 0 0 0 0 0 (1,000) 0 0 0
/ (112,000) 0 0 0
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0
/ 0 0 0 0
( )
- 29 -
9,940,956 15.10% 0 0 0 0
:
:
0 0 0 0 0 0
1,827,754 2.78% 0 0 0 0 1,200,000 1.82% 0 0 0 0
1,131,000 1.72% 378,000 0.57% 0 0 1,014,000 1.54% 0 0 0 0
895,688 1.36% 735,046 1.12% 0 0 890,000 1.35% 0 0 0 0 843,000 1.28% 0 0 0 0
:
:
0 0 0 0 0 0
735,046 1.12% 895,688 1.36% 0 0 716,000 1.09% 0 0 0 0
104 12 31 ;
% % %
GOLDEN IMPRESSION L.L.C. (USA) 0 100.00 0 0 0 100.00
( ) 0 100.00 0 0 0 100.00
- 30 -
105 3 10
1. 2.3. 4. 5.
- 31 -
( )
269
40,493,807 , 65,845,059 ,
61.50 , ,
2-5
(
( )
( ) ( 2-5 ) ( ) ( 11-20 ) ( ) ( 6-8 ) ( )
(
$ 97,167,731 � 771,991 � 168,302,083
266,241,805 � (10%) (16,830,208)
1,055,186
(1) ( 0 ) 0 (2) ( 2 ) 131,690,118
$118,776,665
10,856,198 0
- 32 -
87.4.30 871941343� 87
( ) �
( ) 104 4 20 65,845,059
( ) ( )
- 33 -
( ) 1.
105 4 15 ;
( )
65,845,059 34,154,941 100,000,000 2.
105 4 15 ; /
87.10 10 10,000,000 100,000,000 6,000,000 60,000,000 60,000,000 - 88.05 10 10,000,000 100,000,000 7,500,000 75,000,000 15,000,000 - 89.06 10 15,000,000 150,000,000 10,500,000 105,000,000 30,000,000 - 92.10 10 15,000,000 150,000,000 15,000,000 150,000,000 45,000,000 - 93.06 10 28,000,000 280,000,000 18,400,000 184,000,000 34,000,000 - 94.08 10 40,000,000 400,000,000 24,819,000 248,190,000 64,190,000 - 95.02 31 40,000,000 400,000,000 27,673,000 276,730,000 28,540,000 - 95.08 10 40,000,000 400,000,000 33,697,600 336,976,000 60,246,000 - 96.08 10 40,000,000 400,000,000 37,347,360 373,473,600 36,497,600 - 97.08 10 60,000,000 600,000,000 41,362,096 413,620,960 40,147,360 - 98.08 10 60,000,000 600,000,000 43,843,821 438,438,210 24,817,250 - 99.08 10 60,000,000 600,000,000 47,351,326 473,513,260 35,075,050 - 99.11 10 60,000,000 600,000,000 48,001,326 480,013,260 6,500,000 -
100.08 10 60,000,000 600,000,000 52,801,458 528,014,580 48,001,320 - 100.12 10 60,000,000 600,000,000 53,236,458 532,364,580 4,350,000 - 101.05 10 60,000,000 600,000,000 53,286,458 532,864,580 500,000 - 101.11 10 100,000,000 1,000,000,000 59,952,066 599,520,660 66,656,080 - 102.01 10 100,000,000 1,000,000,000 60,198,066 601,980,660 2,460,000 -
102.05 10 100,000,000 1,000,000,000 61,543,121 615,431,210540,000
- 12,910,550 102.08 10 100,000,000 1,000,000,000 63,167,975 631,679,750 16,248,540 -
102.11 10 100,000,000 1,000,000,000 63,661,080 636,610,8003,516,000 -1,415,050
103.05 10 100,000,000 1,000,000,000 63,676,803 636,768,030 157,230 - 103.09 10 100,000,000 1,000,000,000 63,698,815 636,988,150 220,120 - 104.02 10 100,000,000 1,000,000,000 65,066,150 650,661,500 13,673,350 - 104.05 10 100,000,000 1,000,000,000 65,845,059 658,450,590 7,789,090 -
1 88 6 1 88 176437
2 89 7 7 (089) 089122236
3 92 11 4 09232905830
4 93 6 4 0930124705 93 7 6 09332351890
5 94 7 13 0940128318 94 9 12 09432782400
6 95 1 11 0940161682 95 4 24 09532060900
7 95 6 28 0950126896 95 8 10 09532629560
8 96 7 6 0960034560 96 8 15 09632615360
9 97 7 1 0970032601 97 8 26 09732910810
- 34 -
10 98 6 23 0980031297 98 8 18 09832883050
11 99 6 30 0990033864 99 8 17 09932461040
12 99 11 25 09932877040
13 100 7 6 1000031061 100 8 18 10001191420
14 100 12 1 10001273910
15 101 05 16 10101087890
16 101 11 27 10101244950
17 102 01 22 10201016390
18 102 05 17 10201091900
19 102 08 29 10201179370
20 102 11 28 10201242310
21 103 05 29 10301098950
22 103 09 04 10301182910
23 104 02 10 10401009120 24 104 05 25 10401096820
( )
105 4 15 ;
( )
105 4 15
1 999 6,385 233,812 0.36%1,000 5,000 3,999 8,782,027 13.34%
5,001 10,000 757 6,155,249 9.35% 10,001 15,000 232 3,017,575 4.58% 15,001 20,000 151 2,845,715 4.32% 20,001 30,000 130 3,284,203 4.99%
30,001 40,000 48 1,747,184 2.65% 40,001 50,000 41 1,900,187 2.89% 50,001 100,000 68 4,821,179 7.32% 100,001 200,000 28 4,033,219 6.13% 200,001 400,000 20 5,781,695 8.78% 400,001 600,000 3 1,437,576 2.18% 600,001 800,000 6 4,063,040 6.17% 800,001 1,000,000 3 2,628,688 3.99%
1,000,001 5 15,113,710 22.95%
11,876 65,845,059 100.00%
0 0 0 26 11,838 12 11,876 0 0 0 11,637,146 53,834,989 372,924 65,845,059 0 0 0 17.67% 81.76% 0.57% 100%
- 35 -
( )
5%
104 4 20 ;
9,940,956 15.10% 1,827,754 2.78% 1,200,000 1.82% 1,131,000 1.72% 1,014,000 1.54%
895,688 1.36% 890,000 1.35%
843,000 1.28% 735,046 1.12%
716,000 1.09% ( )
/
103 104 105
3 31 ( 5)
48.30 33.15 16.35 27.35 12.30 12.40 40.32 23.87 14.68
21.53 20.55 20.43 19.50 4 -
64,174 65,695 65,845
2.62 0.94 (0.15) 2.62 4 -
2.00 4 -
- 4 -
- 4 - - - -
( 1 ) 15.34 4 - ( 2 ) 20.16 4 -
( 3 ) 4.96% 4 -
- 36 -
( )
1.
(1) (2) (3)
0.1
10402413890
: ( )
$ 118,776,665 1,384,274 (235,327)
61,814,393 181,740,005
(6,181,439)
0 0.8 (52,676,047)
122,882,519
- 37 -
( ) 1.
2.
( )
4.84% 0 3.
3,486,194 0
4.
131,690,118 210,856,198
( )
- 38 -
104 7 20
105 5 6
2
103/11/19
104/08/07
3,000 1,0003,000
4.56%
7
% 2 40% 3 60% 4 80% 5 100%
0
0
3,000 3,000
18.2
% 4.56%
2
- 39 -
105 5 6
( )
160 0.24% 0 18.2 0 0% 160 18.2 2,912 0.24%
- 40 -
( ). 1.
(1) (2)
2. (104 )
100,252 12.85% 562,925 72.17% 116,851 14.98% 780,028 100.00%
3. NB
LCD DVD GPS 4.
FPCFPC
( , ...)
Light Bar FPC LEDFPC
LEDcoating
Light Bar FPC
( ).
1.
- 41 -
- 42 -
2.
3.
(1)
LCD LCD LCD
LCD
(2) /
FPC Layout /
(3)IC
Polvimide
Polvester
(NB)
( )
( )
- 43 -
IC
IC (CSP)IC
4.
Nippon Mektron( ) Fujikura( ) Smitomo( ) Nitto Denko( )Interflex Young Poong( ) SI Flex M-Flex( ) Innovex
1997
( ).
1.
100 101 102 103 104 105 3 3141,027 40,243 35,743 43,971 27,231 5,651
1,226,138 1,242,036 1,120,176 1,283,042 780,028 139,648 % 3.34 3.24 3.19 3.43 3.49 4.05
2.
(1)(2)
(3) 10
(4)(5)(6)(7)(8)(9)(10)(11) ROLL TO ROLL
(12) (13) ROLL TO ROLL (14)
( ). 1.
1
- 44 -
A. & (EMS )
B.
C.
2 A. B. ROLL TO ROLL C.
3 A. (80%) (3~4 )
B.
4
2.
1 A. B
2 A.
B.
C.
D. Logistic
3
A. LCD
B.
C.
4
A.
B.
C.
- 45 -
D.
.
( ).
1.
104
571,780 73.30% 206,091 26.42%
2,074 0.27% 83 0.01%
780,028 100.00%
2.
Prismark 2015 3,775104 0.21
3.
(1)
( …) IA
NB LED
(2)
4.
�
�
- 46 -
�
�
�
(Air Gap)(0.1mm 0.3mm) 0201
�
second source
- 47 -
SGS
5. �
�
- 48 -
(B)
( ).
1.
2.
Drilling
P.T.H
Image Transfer
Cutting
Developing
Ecthing
Cleaning
Treatment
Lamination
Coverlaying
O/S Test
Forming
Stiffener
Printing
Shipping
Packing
QA
Inspection
O/S Test
Assembly
- 49 -
( )
103 104 105 1-3
1 A 402,910 31.40% C 151,478 19.42% C 34,745 24.88%
2 B 174,940 13.64% D 127,376 16.33% E 21,286 15.24%
3 C 157,222 12.25% E 88,288 11.32% F 15,247 10.92%
4 547,970 42.71% 412,886 52.93% 68,370 48.96%
1,283,042 100.00% 780,028 100.00% 139,648 100.00%
1 A TFT OLED
Notebook Tablet PC 9292 10 A
A Philip Motorola Siemens93 102
103 34.33% 31.40%103 10
2 B 102103
13.64% 104 B
- 50 -
3 C LCD/LCM
10312.25% 104
19.42% 4 D 103
10416.33% 105 Q1
5 E 103
10411.32%
6 F LED LED LED104
105 10.92%
2.
103 104 105 1-3
1 126,877 37.04% 62,473 27.67% 10,781 35.07%
2 49,011 14.31% 23,420 10.37% 3,327 10.82%
3 166,642 48.65% 139,903 61.96% 16,632 54.11%
342,530 100.00% 225,796 100.00% 30,740 100.00%
1
92 ~93
2 FPC
103 10514.31% 10.82%
3 FPC IC 10410.37%
- 51 -
( ).
104 103
300,000 102,475 639,471 300,000 215,738 950,100
( ).
104 103
14,682 67,161 3,925 33,091 22,095 99,663 2,627 43,236
26,877 459,931 2,653 102,994 71,298 882,810 4,496 148,088
1,369 44,688 669 72,163 1,246 31,789 710 77,456
42,928 571,780 7,247 208,248 94,639 1,014,262 7,833 268,780
. 103 104 105 3 31
256 227 228
51 46 48 307 273 276
35.9 37 36.9 4.3 5.1 4.9
4 3 2 89 71 74 185 175 176
29 24 24
- 52 -
. ( )
1030222998 103/09/11-107/10/07
1010093271
102/02/07-107/02/06
1040069160
104/03/25-109/03/24
1040098368
104/04/23-109/04/22
1010006519
101/06/20-106/06/19
( )
105 3 31 ( )
( )
104 103 $1,349 $1,452
1 94.12.31 7,000,000 535,769
1 94.11.16 793,000 42,214
1 94.10.20 2,440,000 229,438
RO 1 94.12.27 1,500,000 0
1 94.09.06 240,000 9,114
1 97.04.18 1,200,000 327,264
- 53 -
( )
( ) (RoHS)(RoHS)
(FPC
RoHS
(RoHS)
184. ( )
1.
(1) (2) (3) (4) (5) (6) (7)
2.
(1) (2) (3) (4)
3.
4.
:
- 54 -
( )
1.
102 103 104
105 3 31
4
1,341,656 1,353,880 1,170,621 1,129,374 335,453 349,997 321,781 309,256 7,909 49,510 80,349 81,506 1,685,018 1,753,387 1,572,751 1,520,136
208,836 342,083 212,255 171,972 425,337 473,773 ( 2) ( 3)
72,783 10,706 7,257 2,628
281,619 352,789 219,512 174,600 498,120 484,479 ( 2) ( 3)
1,403,399 1,400,598 1,353,239 1,345,536
636,610 650,661 658,450 658,450 310,586 338,922 356,294 357,280
457,258 409,830 341,103 330,904 240,757 278,140 ( 2) ( 3)
(1,055) 1,185 (2,608) (1,098) 0 0 0 0 0 0 0 0
1,403,399 1,400,598 1,353,239 1,345,536 1,186,898 1,268,908 ( 2) ( 3)
1 2 105 104 3 105 3 31 4 105 3 31
- 55 -
1
2 105 3 31
( ) -
1. -
102 103 104 105 33 1
21,120,176 1,283,042 780,028 139,648
340,988 374,505 124,930 14,935236,599 155,448 23,104 (11,726)40,902 42,154 45,497 749
277,501 197,602 68,601 (10,977)243,606 168,301 61,814 (10,199)
0 0 0 0243,606 168,301 61,814 (10,199)
4,371 3,012 (2,644) 1,510247,977 171,313 59,170 (8,689)243,606 168,301 61,814 (10,199)
0 0 0 0247,977 171,313 59,170 (8,689)
0 0 0 03.91 2.62 0.94 (0.15)
101 102 103 104
1,463,891 1,308,794 1,299,315 1,138,417316,021 309,877 324,721 298,656
55,460 65,336 121,392 130,5761,835,372 1,684,007 1,745,428 1,567,649
370,081 207,825 334,124 207,153 616,253 424,326 465,814 ( 1)
168,905 72,783 10,706 7,257
538,986 280,608 344,830 214,410 785,158 497,109 476,520 ( 1)
1,296,386 1,403,399 1,400,598 1,353,239601,980 636,610 650,661 658,450240,008 310,586 338,922 359,294
458,354 457,258 409,830 341,103 212,182 240,757 278,140 ( 1)
(3,956) (1,055) 1,185 (2,608)0 0 0 00 0 0 0
1,296,386 1,403,399 1,400,598 1,353,239 1,050,214 1,186,898 1,268,908 ( 1)
- 56 -
( ) -
1. -
101 100
101 102 103 104
1,242,036 1,120,176 1,286,976 763,603426,465 315,546 334,158 134,311336,483 226,588 130,218 45,901
(8,381) 46,641 61,632 22,700328,102 273,229 191,850 68,601286,463 243,606 168,301 61,814
0 0 0 0286,463 243,606 168,301 61,814
(2,526) 4,371 3,012 (2,644)283,937 247,977 171,313 59,170
5.15 3.91 2.62 0.94
1,467,673 984,053
50,350 17,719 311,253 276,195 5,686 14,336 1,834,962 1,292,303
370,081 334,260 616,253 520,763
161,909 0 52 0
532,042 334,260 778,214 520,763
601,980 532,364 240,008 66,830
459,384 359,565 213,212 173,062
5,504 5,504 (3,956) (6,220)
1,302,920 958,043 1,056,748 771,540
- 57 -
2. -
1,242,036 1,226,138
426,393 361,883
336,018 258,618
12,227 16,307
(20,276) (12,508)
327,969 262,417
286,322 229,375
286,322 229,375
( )- 5.15 4.33
( )- 5.15 4.33
( )
1.
100 101 102 103 104
- 58 -
( )
101 102 103 104 105 331 ( 2)
29.39 16.71 20.12 13.96 11.49
424.81 440.06 403.23 422.80 435.94
400.36 642.44 395.78 551.52 656.72 361.14 597.54 366.36 513.73 618.01
430.79 266.55 103.23 114.96 0
2.36 2.23 2.20 1.58 2.15 155 164 166 231 170
6.03 5.59 7.38 5.72 5.62 4.20 5.22 7.64 5.52 5.83
61 65 49 64 65
3.87 3.29 3.74 2.32 1.77
0.79 0.64 0.75 0.47 0.36
18.33 13.89 9.88 3.75 (2.64) 25.43 18.05 12.00 4.49 (3.02)
54.62 43.59 30.37 10.42 (1.67)
23.06 21.75 13.12 7.92 (7.30) 5.15 3.91 2.62 0.94 (0.15)
61.3 (73.27) 23.05 167.87 1.44 106.91 55.14 48.31 97.20 47.86
2.44 (23.07) (8.03) 13.09 0.14
2.15 2.78 4.04 16.90 (5.45) 1.00 1.00 1.01 1.03 1.00
20% 1.
2.
1 ()
3.
4. 5.
( )
- 59 -
6.
1. (1) (2)
2.
(1) (2) (3)
3. (1) ( )
( ) (2) 365 (3) (4) ( )
( ) (5) 365 (6) (7)
4. (1) × (2) (3) (4)
5. (1) (2) (
) (3) ( ) (
) 6.
(1) ( ) (2) ( )
- 60 -
( )
101 102 103 104
29.37 16.66 19.76 13.68
463.67 476.38 434.62 455.54
395.56 629.76 388.87 549.55 357.4 586.65 362.63 513.34
429.89 262.46 100.25 114.96
2.36 2.23 2.20 1.54 155 164 166 237
6.13 5.78 7.98 5.75 4.32 5.42 8.07 5.35
60 63 46 64 4.15 3.58 4.06 2.45
0.79 0.64 0.75 0.46
18.35 13.89 9.91 3.76 25.43 18.05 12.00 4.49
54.50 42.92 29.49 10.42 23.06 21.75 13.08 8.10
5.15 3.91 2.62 0.94
61.04 (74.57) 140.59 178.69 107.37 58.45 83.21 96.63
2.46 (24.29) 15.65 14.57
2.18 2.96 4.56 8.79 1.00 1.00 1.02 1.01
- 61 -
( ) -
101 100
(%) 28.99 25.87
(%) 470.62 346.87
(%) 396.58 294.40
(%) 358.42 267.38
( ) 429.72 -
( ) 2.36 2.66
( ) 155 137
( ) 6.13 8.55
4.32 4.94
( ) 60 43
( ) 4.23 4.44
( ) 0.79 1.02
(%) 18.35 19.04
(%) 25.33 26.32
(%) 55.82 48.58
54.48 49.29
(%) 23.06 18.71
( ) 5.15 4.33
5.15 4.33
(%) 68.29 70.65
(%) 109.16 117.36
(%) 4.02 16.09
2.18 2.86
1.00 1.00
- 62 -
101 100
(%) 29.02 26.05
(%) 430.88 329.82
(%) 401.38 293.01
(%) 362.16 265.40
( ) 430.62 -
( ) 2.36 2.66
( ) 155 137
( ) 6.03 8.51
4.20 4.85
( ) 61 43
( ) 3.94 4.21
( ) 0.79 1.02
(%) 18.33 19.00
(%) 25.33 26.32
(%) 55.60 46.62
54.60 49.73
(%) 23.06 18.71
( ) 5.15 4.33
5.15 4.33
(%) 68.53 68.93
(%) 108.74 123.88
(%) 4.07 15.62
2.15 2.93
1.00 1.00
- 63 -
2
1.
(1) =
(2) =( + )
2.
(1) =
(2) = ( - - )
(3) =
3.
(1) =
(2) = 365
(3) =
(4) = /
(5) = 365
(6) =
(7) =
4.
(1) = [ + X(1- )]
(2) =
(3) =
(4) = ( - )
5. (1) = (2) = (
+ + ) (3) = ( - ) ( +
+ + )
6. (1) = ( - ) (2) = ( - )
65-67
68-123
124-178
- 64 -
:
- 65 -
:
- 66 -
:
- 67 -
Diwan & Company
11494 185 9 TEL: +886 2 8751 6006 9F, No. 185, Gangcian Rd., FAX: +886 2 8751 6009 Taipei City, 11494 Taiwan www.diwan.com.tw
1000047855 0990071790
- 68 -
% % % %
11xx 21xx
1100 .1 802,567$ 51 526,784$ 30 2100 11 -$ - 35,000$ 2
1125 - .2 15,382 1 19,175 1 2150 595 - -376,2
1150 .3 140 - 3,953 - 2160 - 143 - - -
1170 .4 269,596 17 0712 53731,406 99,303 7 133,189 8
1180 - 1,205 - - - 2180 - 573 - -347
1200 1,042 - 991 - 2200 .22 75,151 5 112,841 7
1210 - - - 674 - 2213 449 - -904,6
130x .5 76,903 5 94,560 5 2230 .26 31,338 2 1365,02
1476 - .6 - - 97,280 6 2321 .12 - - 2755,42
1470 3,786
( )
- 6,326 - 2300 4,703 - 6,108 -
1,170,621 74 1,353,880 77 212,255 14 342,083 20
25xx
2570 .26 4,629 - 6,501 -
2640 - .13 2,628 - 4,205 -
7,257 - 10,706 -
2xxx 219,512 14 352,789 20
15xx
1543 - .7 .24 - - 1,109 - 31xx
1600 .8 321,781 21 349,997 20 3100
1780 .9 428 - - - 3110 .14 658,450 42 650,661 37
1840 .26 56,335 4 24,839 2 3200 .15 356,294 23 338,922 20
1920 23,586 1 23,562 1 3300
1937 .4 .10 - - - - 3310 .16 155,744 10 138,914 8
402,130 26 399,507 23 3320 .17 3,619 - 4,674 -
3350 .18 .26 181,740 11 266,242 15
3400
3425 ( ) .2 .19 (2,608) - 1,185 -
1,353,239 86 1,400,598 80
36xx - - - -
3xxx 1,353,239 86 1,400,598 80
1xxx 1,572,751$ 100 1,753,387$ 100 1,572,751$ 100 1,753,387$ 100
( )
- 69 -
4100 .21 780,028$ 100 1,283,042$ 1005000 .5 .13 (655,098) (84) (908,537) (71)
.225900 124,930 16 374,505 29 6000 .4 .13 .20
.226100 (25,054) (3) (123,604) (10) 6200 (49,839) (6) (52,059) (4) 6300 (27,231) (3) (43,971) (3)
(102,124) (12) (219,634) (17) 6500 .8 .23 298 - 577 -
6900 23,104 4 155,448 12 70007010 .24 11,614 1 16,821 1 7020 .4 .7 .24 34,485 5 27,266 2 7050 .24 (602) - (1,933) -
45,497 6 42,154 3 7900 68,601 10 197,602 157950 .26 (6,787) (1) (29,301) (2) 8200 61,814 9 168,301 13 8300 .2 .13 .25
( )
( )
83108311 1,384 930 8349 (235) (158)
1,149 772 83608362 ( ) (3,793) 2,240 8399 - -
(3,793) 2,240 ( ) (2,644) 3,012
8500 59,170$ 171,313$
86008610 61,814$ 168,301$ 8620 - -
61,814$ 168,301$
87008710 59,170$ 171,313$ 8720 - -
59,170$ 171,313$
( )9750 ( ) .27 0.94$ 2.62$ 9850 ( ) .27 0.93$ 2.56$
- 70 -
636,610$ 310,586$ 114,554$ 3,619$ 339,085$ (1,055)$ 1,403,399$ -$ 1,403,399$
( 1)- - 24,360 - (24,360) - - - - - - - 1,055 (1,055) - - - - - - - - (216,501) - (216,501) - (216,501) - - - - 168,301 - 168,301 - 168,301 - - - - 772 2,240 3,012 - 3,012 - - - - 169,073 2,240 171,313 - 171,313
14,051 28,336 - - - - 42,387 - 42,387
650,661 338,922 138,914 4,674 266,242 1,185 1,400,598 - 1,400,598 - - - (1,055) 1,055 - - - -
( )
( )
( 2)- - 16,830 - (16,830) - - - - - - - - (131,690) - (131,690) - (131,690)
- 2,389 - - - - 2,389 - 2,389 - - - - 61,814 - 61,814 - 61,814 - - - - 1,149 (3,793) (2,644) - (2,644) - - - - 62,963 (3,793) 59,170 - 59,170
7,789 14,983 - - - - 22,772 - 22,772 658,450$ 356,294$ 155,744$ 3,619$ 181,740$ (2,608)$ 1,353,239$ -$ 1,353,239$
14,530
2 10,856
( )
- 71 -
68,601$ 197,602$
7,681 103,818 58,010 52,301
122 - ( ) (1,092) 16
(617) - (10,560) (15,601) (1,054) (1,220)
602 1,933 2,389 -
(26,852) (37,811) /
3,813 1,663 330,187 (255,201)
- (1,205) - (51) 423
- 674 138 17,657 (5,752) 2,540 (607)
(2,078) 1,135 - 143 -
(34,660) 30,608 - (170) 743
( )
(170) 743 (37,690) 19,983 (1,405) 4,118
- (193) (106) 374,792 98,183 10,560 15,601
1,054 1,220 (487) (34)
(29,615) (36,106) 356,304 78,864
1,726 - - 2,506
(35,899) (61,596) 1,237 435 (550) - (24) (22,409)
- 97,280 410,169 63,770 329,105
140,000 35,000 (175,000) - (131,690) (216,501)
(1,900) - (168,590) (181,501)
24,299 25,379 275,783 251,847 526,784 274,937 802,567$ 526,784$
( )
- 72 -
( )
( )
522
( )
1.
( )1030010325
2010(IFRSs)( 9 )
2013 IFRSs(9 )( 2013 IFRSs )
2013 IFRSs
(1) 12
12
(2) 13
13
- 73 -
( ) ( )
(3) 1 1
(4) 19 19 ( )
2.
3. / /
21 2014 1 1
36 ( ) 2014 1 139 ( )
2014 1 1
19 ( ) 2014 7 1( )
(2010-2012 ) 2014 7 1
( ) (2011-2013 )
2014 7 1
(
IASB) / /
(1) 36
36( )
36
- 74 -
( ) ( )
(2) 21 21 (
37)
21 4.IASB / /
9 ( )
2018 1 1
7 9 ( )
2018 1 1
9 ( )
2018 1 1
14 2016 1 1 15 2018 1 1 ( 1)
16 38 ( )
2016 1 1
11 ( ) 2016 1 1 16 41
( ) 2016 1 1
27 ( ) 2016 1 1 10
28 ( ) ( 2)
( ) (2012-2014 )
2016 1 1
1 ( ) 2016 1 1 10 1228 ( )
2016 1 1
16 2019 1 1 12 ( )
2017 1 1
1 IASB 2015 9 11 2017 1 1 2018 1 1 2 IASB 2015 12 17 2016 1 1
- 75 -
( ) ( )
1.
(1) ( )
(2)
(3)
2.
(1)
(2) (3)
- 76 -
( ) ( )
(%)
104.12.31 103.12.31 GOLDEN
IMPRESSION L.L.C.
( 1) 100 100
GOLDEN IMPRESSION L.L.C.
( ) ( 3)
( 2) 100
100
1 113 Barksdale Professional Center, Newark, New Castle, Delaware 197113258 U.S.A. 2 3
28,789 29,379
3. (1) 10
(2) A.
B.
- 77 -
( ) ( )
4. (1) (
)
(2)
5. (1)
(2)
A. B.
C.
- 78 -
( ) ( )
6.
7. (1)
(2)
(3)
(4)
(5)
A.
B.
C.
- 79 -
( ) ( )
D. (A)
(B)
( )
(C)
(D)
E.
(6) A.
B.
- 80 -
( ) ( )
8.(1)
(2)
9.
(1)
(2)
- 81 -
( ) ( )
10. (1)
A.
( )
B.
C.
( )
(2) 36
- 82 -
( ) ( )
11.
12. (1)
(2)
50 3-15
3-5 2-5 3-5 2-5 5 2-7
- 83 -
( ) ( )
(3)
(4)
13. (1)
(2)
14. (1)
(2)
15.
- 84 -
( ) ( )
16.
(1)
A. B. C. D. E.
(2)
(3)
17.
( )
18. (1)
( )
- 85 -
( ) ( )
(2) A.
B.
C.
19.
(1)
(2)
20. (1)
(2)
(3)
- 86 -
( ) ( )
(4)
(5)
(6)
21.
22.
()
1. .8(6)
- 87 -
( ) ( )
2.
(1) -
.13
2,6280.5%
785 878 872 787
(2) .18 .22
( ) 5% 0%
3,486 01%
839 603721 0
(3)
.4
( )269,596 604,137 114,999
107,318
- 88 -
( ) ( )
1.
104.12.31 103.12.31 $393 $308
602,190 193,676 199,984 332,800 $802,567 $526,784
(1)
(2)
2. -
104.12.31 103.12.31 $17,990 $17,990
(2,608) 1,185 $15,382 $19,175
(1) ( )
(3,793) 2,2400
(2)
3.
104.12.31 103.12.31 $140 $3,953
- - $140 $3,953
4.
104.12.31 103.12.31 $270,760 $711,455
(1,164) (107,318) $269,596 $604,137
- 89 -
( ) ( )
(1)
104.01.01 $106,154 $1,164 $107,318 7,681 - 7,681 - - -
(113,835) - (113,835) 104.12.31 $- $1,164 $1,164 103.01.01 $- $3,500 $3,500
111,133 - 111,133 (4,979) (2,336) (7,315)
103.12.31 $106,154 $1,164 $107,318
111,133
4,979106,154
-
7,681 9,344-
.10
(2) .2(3)B
5. 104.12.31
$18,503 $(4,266) $14,237 4,390 - 4,390
44,607 (2,577) 42,030 28,403 (12,157) 16,246
$95,903 $(19,000) $76,903
- 90 -
( ) ( )
103.12.31
$24,663 $(4,700) $19,963 3,876 - 3,876
65,270 (13,209) 52,061 39,251 (20,591) 18,660
$133,060 $(38,500) $94,560
(1)
104 103 $643,555 $879,330
34,094 19,803 - 72
(4,266) (4,669) 1,215 1
(19,500) - - 14,000
$655,098 $908,537
(2)
19,500 (3)
6. - 104.12.31 103.12.31
$- $97,280
(1)
(2)
7. - 104.12.31 103.12.31
( ) ( ) $- $1,109
- 91 -
( ) ( )
(1) ( )1,726 617
- (2)
8. (1) 104
$81,577 $145,743 $361,327 $33,191 $3,796 $4,349 $4,391 $3,911 $15,333 $653,618
- 270 10,105 - 521 67 398 - 18,578 29,939
- (79) (5,723) - - (239) - (12) - (6,053)
- - 705 28,953 - - - - - (29,658) -
81,577 146,639 394,662 33,191 4,317 4,177 4,789 3,899 4,253 677,504
- 73,025 185,226 32,137 1,699 3,874 4,295 3,365 - 303,621
- 7,194 49,230 387 719 197 100 183 - 58,010
- (79) (5,578) - - (239) - (12) - (5,908)
- 80,140 228,878 32,534 2,418 3,832 4,395 3,536 - 355,723
$81,577 $66,499 $165,784 $667 $1,899 $345 $394 $363 $4,253 $321,781
103
$81,577 $142,367 $306,584 $33,191 $4,056 $4,401 $4,391 $3,525 $9,441 $589,533
- 2,334 18,121 - - 299 - 452 46,090 67,296
- - (2,534) - (260) (351) - (66) - (3,211)
- - 1,042 39,156 - - - - - (40,198) -
81,577 145,743 361,327 33,191 3,796 4,349 4,391 3,911 15,333 653,618
- 65,697 144,440 31,113 1,326 3,975 4,260 3,269 - 254,080
- 7,328 42,871 1,024 633 248 35 162 - 52,301
- - (2,085) - (260) (349) - (66) - (2,760)
- 73,025 185,226 32,137 1,699 3,874 4,295 3,365 - 303,621
$81,577 $72,718 $176,101 $1,054 $2,097 $475 $96 $546 $15,333 $349,997
- 92 -
( ) ( )
(2)
(3) (4) (5)
104 103 .8(1)
$29,939 $67,296 6,409 709 (449) (6,409)
$35,899 $61,596
(6)
104.12.31 103.12.31 $- $8,407
- 2,850 - 68 - 11,325
- (8,791) $- $2,534
A.
( )
B.
- 93 -
( ) ( )
9. (1) -
104 103 $- $- 550 - - - - 550 - - - (122) - - - - (122) -
$428 $-
(2)
10.
104.12.31 103.12.31
$113,835 $- (113,835) -
$- $-
.4(1)
11.
104.12.31 103.12.31
$- $35,000
(1)
104.12.31 103.12.31
- 1.200%-1.322%
(2)
- 94 -
( ) ( )
12. 104.12.31 103.12.31
$- $400,000 - (243)
- (375,200) - 24,557 - (24,557)
$- $-
(1)
A.
400,000 100
B.
C.
D.
0%
E.
() ( )
- 95 -
( ) ( )
F.
38.4 ( )( )
(
)1.5%
( )
29.4
(2) - 17,916
382,084
(3)
1,900 (4)
22,900 41,400
13. (1)
A.
B.
104 103
$(2,655) $(3,585)
1,384 930
$(1,271) $(2,655)
- 96 -
( ) ( )
C. 104.12.31 103.12.31
$9,411 $10,532 (6,783) (6,327)
$2,628 $4,205 D.
104 103 $10,532 $11,217
237 224
( ) (64) 139
(880) (508)
(414) (540) $9,411 $10,532
E.
104 103 $6,327 $5,976
( ) 143 119
26 21
287 211 $6,783 $6,327
(A)
- 97 -
( ) ( )
(B) 6,783 6,327
(C)
287
F. 104 103
$237 $224 (143) (119)
$94 $105
$52 $59 10 15 26 25
6 6 $94 $105
G.
104.12.31 103.12.31 1.75% 2.25%
2.00% 3.00%
.2(1)
H. 104.12.31 103.12.31
18 21
10 1 $1,014 $1,014 2 5 3,525 3,723 6 4,525 3,676
$9,064 $8,413 $8,229 $7,378
- 98 -
( ) ( )
(2) A.
B.
C.
104 103
$4,765 $5,518
276 325
957 909
354 313
$6,352 $7,065
14.
( )
10
( )
103.01.01 100,000 63,661 $636,610
1,405 14,051
103.12.31 100,000 65,066 $650,661
104.01.01 100,000 65,066 $650,661
779 7,789
104.12.31 100,000 65,845 $658,450 (1)
4,000 (2)
A. B. C.
- 99 -
( ) ( )
(3) 1,787
.20 (4)
11,907 - 282,769( - 17,831 )
.12
15. 104.12.31 103.12.31
$70,756 $70,756 282,769 266,760
2,389 166 85 1,111 295 129
$356,294 $338,922
16.
17. 1010012865
(1)
( ) 1
- 100 -
( ) ( )
(2) (
)
18. (1)
A. B. C.
10402413890
(2)
0.1
- 101 -
( ) ( )
(3) .22
(4)
103 102 $- $-
$10,856 $14,530
$- $- ( 10 ) - -
$131,690 $216,501
2.0 3.4 ( 10 ) - -
- - 19. ( )
104 103
$1,185 $ (1,055)
( ) (3,793) 2,240
-
-
- -
$(2,608) $1,185
20. -
2,000 3,000 1,000
(
)
- 102 -
( ) ( )
( )
( )( )
97.09.12 2,000 - - $- 104.08.07 3,000 3,000 - $18.2
(1) Hull&White(2004) Ritchken(1995)
97 103
-% -%
33.35% 35.32 - 37.71%
2.1074% 1.939- 1.154%
7 4.5 - 6
104 103
- $2,389 $-
- 103 -
( ) ( )
(2)
104 103
( ) ( )
( ) ( ) 30 $9.6 30 $10.4
3,000 18.2 - -
- - - -
( ) (30) 9.6 - -
3,000 18.2 30 9.6
- - 30 9.6
( ) $6.11 $-
( )
( ) ( ) ( ) ( )103 $18.2 3,000 6.58 $18.2 - $-
21.
104 103 - $774,258 $1,282,333
8,598 3,539
782,856 1,285,872
(1,226) (74)
(1,602) (2,756)
$780,028 $1,283,042
- 104 -
( ) ( )
22.
104 301
( 1) $123,528 $31,337 $154,865 $165,800 $30,958 $196,758
8,670 2,890 11,560 8,612 2,922 11,534 4,817 1,629 6,446 5,577 1,593 7,170
799 978 1,777 1,942 1,055 2,997 ( 2) 54,390 3,468 57,858 46,779 4,299 51,078 - 122 122 - - -
1 (1) 3,486 0
() 5%
10,8560 (
) 5%
(2)10,856 0
14,5300
(3)
2 58,010 52,301- 152 1,223
3 369434
- 105 -
( ) ( )
23.
104 103
-
$450 $1,800
(152) (1,223)
$298 $577
24.
(1)
104 103
$10,560 $15,601
1,054 1,220
$11,614 $16,821
(2)
104 103
$32,591 $26,755
617 -
1,092 85
- (101)
293 553
(108) (26)
$34,485 $27,266
(3)
104 103
$(115) $(1,899)
(487) (34)
$(602) $(1,933)
- 106 -
( ) ( )
25.
104
$1,384 $- $1,384 $(235) $1,149
( ) (3,793) - (3,793) - (3,793)
$(2,409) $- $(2,409) $(235) $(2,644)
103
$930 $- $930 $(158) $772 ( ) 2,240 - 2,240 - 2,240
$3,170 $- $3,170 $(158) $3,012
26. (1)
( )
(2)
A.
104 103
$40,581 $42,489
(191) 2,158
(33,603) (15,346)
$6,787 $29,301
B.
104 103
$235 $158
- 107 -
( ) ( )
(3) 104 103
$68,601 $197,602
$11,662 $39,345 10% 2,161 169
(1,064) 484
(9,458) (10,396) 37,280 12,887
40,581 42,489 (191) 2,158
40,390 44,647 (33,603) (15,346)
$6,787 $29,301
17.00% 19.91%
(4)
(5)
(6)
104
$6,545 $(3,315) $- $3,230
715 (33) (235) 447 132 (86) - 46
425 - - 425 17,022 1,868 - 18,890
- 33,297 - 33,297 $24,839 $31,731 $(235) $56,335
$6,501 $(1,872) $- $4,629
- 108 -
( ) ( )
103
$4,165 $2,380 $- $6,545
891 (18) (158) 715 166 (34) - 132
425 - - 425 - 17,022 - 17,022
$5,647 $19,350 $(158) $24,839
$2,497 $4,004 $- $6,501 (7)
0
262 3,939
(8) 104.12.31 103.12.31
$31,746 $28,706
104 103
( ) 33.70%( ) 18.07%
(9) 104.12.31 103.12.31
87 $181,740 $266,242
- 109 -
( ) ( )
27. (1)
104 103
$61,814 $168,301
65,066 63,661( ) 629 513
65,695 64,174
( )( ) $0.94 $2.62
(2)
104 103
$61,814 $168,301
115 1,899
$61,929 $170,200
65,695 64,174
13 22
186 1,736
456 634
66,350 66,566
( )( ) $0.93 $2.56
- 110 -
( ) ( )
.1(10)
1.
104 103
$5,205 $-
90 70-135 2.
104 103 $2,049 $1,647
60 40-130
3. 190
-
4.
( ) .8(6) .2(2)
104 103 - $450 $1,800
5.
104 103
- $34 $298
- 111 -
( ) ( )
6.
104.12.31 103.12.31 -
$1,205 $-
-
$- $674
-
$143 $-
-
$573 $743
7.
104 103
$3,811 $4,837
108 108
8 -
$3,927 $4,945
- 112 -
( ) ( )
104.12.31 103.12.31
$81,577 $81,577
66,499 72,718
22,225 22,225 ( )
$170,301 $176,520
.4(1)
1. 1,000 2.
( ) (1) -
104.12.31 103.12.31 $4,428 $5,221
4,492 4,562
$8,920 $9,783
- 113 -
( ) ( )
(2) -
104.12.31 103.12.31
$- $1,800 - 5,850
$- $7,650
3. 7,385 3,186
1.
(1)
(2)
2. (1) (
)
( )
- 114 -
( ) ( )
(2)
(3)
A.
(A)
5%5%
( )
104.12.31
$22,126 33.066 $731,515 5% $36,581 $- 14,030 4.988 70,122 5% 3,499 -
$1,371 33.066 $45,333 5% $2,267 $-
789 4.988 3,942 5% 197 -
- 115 -
( ) ( )
( ) 103.12.31
$12,750 31.718 $404,400 5% $20,220 $- 92,152 5.12 471,814 5% 23,591 -
$2,063 31.718 $65,421 5% $3,272 $-
1,225 5.12 6,274 5% 314 -
( )
104 103
$32,591 - $26,755 -
(B)
- 116 -
( ) ( )
a. 104.12.31 103.12.31
$199,984 $430,080 - (34,557) $199,984 $395,523
$600,501 $192,021 - (25,000) $600,501 $167,021
b.
0.5%
3,002 835 (C)
10%
10%
104.12.31 103.12.31
$1,538 $1,918
B. (A)
- 117 -
( ) ( )
(B)
104.12.31 103.12.31
$114,999 $107,318
(C) 104.12.31 103.12.31
30 $977 $-31 90 35 5,14091 180 6 -
$1,018 $5,140
(D) 104.12.31 103.12.31
79.07% 88.37%
C.
(A) 104.12.31 103.12.31
$149,000 $115,000- 125,000
$149,000 $240,000
- 118 -
( ) ( )
(B)
104.12.31
$595 $- $- $- $595 - 143 - - - 143 99,303 - - - 99,303 - 573 - - - 573
75,151 - - - 75,151 449 - - - 449
$176,214 $- $- $- $176,214 103.12.31
$35,036 $- $- $- $35,036 2,673 - - - 2,673 133,189 - - - 133,189 - 743 - - - 743
112,841 - - - 112,841 6,409 - - - 6,409
24,800 - - - 24,800 $315,691 $- $- $- $315,691
(4)
104.12.31 103.12.31
- - $1,109 -
- - 24,557 $24,586 A.
(A)
( ) () ( ) ( )
- 119 -
( ) ( )
(B) (C)
(D)
(E)
B.
( )
(A)
104.12.31
$15,382 $- $- $15,382 103.12.31
$19,175 $- $- $19,175
- 120 -
( ) ( )
(B)
(C)
1.
(1) (2) (3) ( )
(4)
(5) (6) (7)
(8) (9)
(10)
2.
3. (1)
(2)
A. B. C. D. E. F.
- 121 -
( ) ( )
1.
( )
104 103
$780,028 $1,283,042
- - $780,028 $1,283,042
$23,104 $155,448 45,497 42,154
$68,601 $197,602
$58,132 $52,301
$6,787 $29,301
( ) $36,449 $61,596
104.12.31 103.12.31
$1,501,034 $1,708,264
56,335 24,839 - 15,382 20,284
$1,572,751 $1,753,387
2.
(1)
104 103 $771,430 $1,279,503
8,598 3,539 $780,028 $1,283,042
- 122 -
( ) ( )
(2) A.
104 103
$571,780 $1,014,262
( ) 206,091 267,032
2,074 1,748
83 -
$780,028 $1,283,042
B. ( )
104.12.31 103.12.31 $322,072 $347,709
( ) 23,723 25,850
$345,795 $373,559
(3)
104 103
A $151,478 $157,222
B 127,376 ( )
C 88,288 ( )
D ( ) 402,910
E ( ) 174,940
D E B C
- 123 -
Diwan& Company
11494 185 9 TEL: +886 2 8751 6006 9F, No. 185, Gangcian Rd., FAX: +886 2 8751 6009 Taipei City, 11494 Taiwan www.diwan.com.tw
1000047855 0990071790
- 124 -
% % % %
11xx 21xx
1100 .1 773,615$ 49 497,229$ 28 2100 12 -$ - 35,000$ 2
1125 - .2 15,382 1 19,175 1 2150 152 - 1,720 -
1150 .3 140 - 3,953 - 2160 - 143 - - -
1170 .4 265,282 18 597,401 34 2170 98,538 6 133,189 8
1180 - 7,475 - 10,034 1 2180 - 573 - 743 -
1200 1,007 - 991 - 2200 .23 72,417 5 107,520 6
1210 - - - 674 - 2213 449 - 6,409 -
130x .5 74,389 5 87,126 5 2220 - 2,069 - 2,461 -
1476 - .6 - - 81,920 5 2230 .27 31,338 2 20,563 1
1470 1,127 - 812 - 2321 .13 - - 24,557 2
1,138,417 73 1,299,315 74 2300 1,474 - 1,962 -
207,153 13 334,124 19
25xx
2570 .27 4,629 1 6,501 1
2640 - .14 2,628 - 4,205 -
( )
15xx 7,257 1 10,706 1
1543 - .7 .25 - - 1,109 - 2xxx 214,410 14 344,830 20
1550 .8 50,825 3 72,456 4
1600 .9 298,656 19 324,721 19 31xx
1780 .10 428 - - - 3100
1840 .27 56,335 4 24,839 2 3110 .15 658,450 42 650,661 37
1920 22,988 1 22,988 1 3200 .16 356,294 23 338,922 20
1937 .4 .11 - - - - 3300
429,232 27 446,113 26 3310 .17 155,744 10 138,914 8
3320 .18 3,619 - 4,674 -
3350 .19 .27 181,740 11 266,242 15
3400
3425 ( ) .2 .20 (2,608) - 1,185 -
3xxx 1,353,239 86 1,400,598 80
1xxx 1,567,649$ 100 1,745,428$ 100 1,567,649$ 100 1,745,428$ 100
( )
- 125 -
4100 .22 763,603$ 100 1,286,976$ 100
5000 .5 .14 (629,292) (82) (952,818) (74)
.23
5900 134,311 18 334,158 26
6000 .4 .14
.21 .23
6100 (25,054) (3) (123,604) (10)
6200 (36,423) (5) (36,942) (3)
6300 (27,231) (4) (43,971) (3)
(88,708) (12) (204,517) (16)
6500 .9 .23 298 - 577 -
.24
6900 45,901 6 130,218 10
7000
7010 .25 10,774 1 16,737 1
7020 .4 .7 .25 34,159 5 32,357 3
7050 .25 (602) - (1,933) -
7070 ( ) .8 .25 (21,631) (3) 14,471 1
( )
( ) ( , ) ( ) ,
22,700 3 61,632 5
7900 68,601 9 191,850 15
7950 .27 (6,787) (1) (23,549) (2)
8200 61,814 8 168,301 13
8300 .2 .14 .26
8310
8311 1,384 930
8349 (235) (158)
1,149 772
8360
8362 ( ) (3,793) 2,240
8399 - -
(3,793) 2,240
( ) (2,644) 3,012
8500 59,170$ 171,313$
( )
9750 ( ) .28 0.94$ 2.62$
9850 ( ) .28 0.93$ 2.56$
( )
- 126 -
636,610$ 310,586$ 114,554$ 3,619$ 339,085$ (1,055)$ 1,403,399$ ( 1)
- - 24,360 - (24,360) - - - - - 1,055 (1,055) - - - - - - (216,501) - (216,501) - - - - 168,301 - 168,301 - - - - 772 2,240 3,012 - - - - 169,073 2,240 171,313
14,051 28,336 - - - - 42,387 650,661 338,922 138,914 4,674 266,242 1,185 1,400,598
- - - (1,055) 1,055 - -
( )
( )
(1,055) 1,055 ( 2)
- - 16,830 - (16,830) - - - - - - (131,690) - (131,690)
- 2,389 - - - - 2,389 - - - - 61,814 - 61,814 - - - - 1,149 (3,793) (2,644) - - - - 62,963 (3,793) 59,170
7,789 14,983 - - - - 22,772 658,450$ 356,294$ 155,744$ 3,619$ 181,740$ (2,608)$ 1,353,239$
14,5302 10,856
( )
- 127 -
68,601$ 191,850$
7,681 103,818 53,782 48,493
122 - ( ) 21,631 (14,471)
( ) (1,092) 13 (617) -
(9,720) (15,517) (1,054) (1,220)
602 1,933 2,389 -
(27,230) (38,243) /
3,813 1,663 327,765 (248,465)
- 2,937 (9,602) (16) 423
- 674 138 12,737 1,682
(315) 674 (1,568) 1,038
- 143 - (35,425) 30,608
- (170) 743
( )
(170) 743 (35,103) 20,172
- (392) (4,632) (488) 462
- (193) (106) 389,494 71,454
9,720 15,517 1,054 1,220 (487) (34)
(29,615) (29,106) 370,166 59,051
1,726 - - 2,506
(33,822) (58,085) 1,237 435 (550) -
- (22,393) - 81,920 410,679
50,511 333,142
140,000 35,000 (175,000) - (131,690) (216,501)
(1,900) - (168,590) (181,501)
24,299 25,379 276,386 236,071 497,229 261,158 773,615$ 497,229$
( )
- 128 -
- 128 -
( )
( )
522
1.
( )1030010325
2010(IFRSs)( 9 )
2013 IFRSs(9 )( 2013 IFRSs )
2013 IFRSs
(1) 12
12
(2) 13
13
(3) 1 1
- 129 -
( ) ( )
(4) 19
19 ( )
2.
3. / /
21 2014 1 1
36 ( ) 2014 1 139 ( )
2014 1 1
19 ( ) 2014 7 1( )
(2010-2012 ) 2014 7 1
( ) (2011-2013 )
2014 7 1
(
IASB) / /
(1) 36
36( )
36
(2) 21 21 (
37)
21
- 130 -
( ) ( )
4.IASB / /
9 ( )
2018 1 1
7 9 ( )
2018 1 1
9 ( )
2018 1 1
14 2016 1 1
15 2018 1 1 ( 1)
16 38 ( )
2016 1 1
11 ( ) 2016 1 1
16 41 ( )
2016 1 1
27 ( ) 2016 1 1
10 28 ( )
( 2)
( ) (2012-2014 )
2016 1 1
1 ( ) 2016 1 1
10 1228 ( )
2016 1 1
16 2019 1 1
12 ( )
2017 1 1
1 IASB 2015 9 11 2017 1 1 2018 1 1 2 IASB 2015 12 17 2016 1 1
- 131 -
( ) ( )
1.
(1) ( )
(2)
A. 21
B.
(3)
2. (1) (
)
(2)
- 132 -
( ) ( )
3.
(1)
(2)
A. B.
C.
4.
- 133 -
( ) ( )
5.
(1)
(2)
(3)
(4)
(5)
A.
B.
C.
D. (A)
- 134 -
( ) ( )
(B)
( )
(C)
(D)
E.
(6) A.
B.
6.(1)
- 135 -
( ) ( )
(2)
7. (1)
(2)
8. (1)
A.
( )
B.
- 136 -
( ) ( )
C.
( )
(2) 36
9.
- 137 -
( ) ( )
10.
(1) 21
(2)
(3)
(4)
(5)
(6)
11. (1)
- 138 -
( ) ( )
(2)
50 3-15
3-5 2-5 3-5 2-5 5 2-7
(3)
(4)
12.
(1)
(2)
- 139 -
( ) ( )
13.
(1)
(2)
14.
15.
(1)
A. B. C. D. E.
(2)
(3)
- 140 -
( ) ( )
16.
( )
17. (1)
( )
(2) A.
B.
C.
18.
(1)
- 141 -
( ) ( )
(2)
19.
(1)
(2)
(3)
(4)
(5)
(6)
20.
- 142 -
( ) ( )
1. .9(6)
2.
(1) - .14
2,6280.5%
785 878 872 787
(2) .19 .23
( ) 5% 0%
3,486 01%
839 603721 0
- 143 -
( ) ( )
(3)
.4
( )265,282 597,401 114,999
107,318
1.
104.12.31 103.12.31 $293 $206
573,338 164,223 199,984 332,800 $773,615 $497,229
(1)
(2)
2. -
104.12.31 103.12.31
$17,990 $17,990
(2,608) 1,185
$15,382 $19,175
(1) ( ) (3,793)
2,2400
(2)
- 144 -
( ) ( )
3.
104.12.31 103.12.31
$140 $3,953
- -
$140 $3,953
4.
104.12.31 103.12.31
$266,446 $704,719
(1,164) (107,318)
$265,282 $597,401
(1)
104.01.01 $106,154 $1,164 $107,318
7,681 - 7,681
- - -
(113,835) - (113,835)
104.12.31 $- $1,164 $1,164
103.01.01 $- $3,500 $3,500
111,133 - 111,133
(4,979) (2,336) (7,315)
103.12.31 $106,154 $1,164 $107,318
111,133
4,979106,154
-
- 145 -
( ) ( )
7,681 9,344-
.11 (2) .2(3)B
5.
104.12.31
$18,105 $(4,266) $13,839 4,243 - 4,243
42,830 (2,577) 40,253
28,211 (12,157) 16,054 $93,389 $(19,000) $74,389
103.12.31
$24,227 $(4,700) $19,527 3,700 - 3,700
63,049 (13,209) 49,840
34,650 (20,591) 14,059 $125,626 $(38,500) $87,126
(1)
104 103
$617,749 $923,611
34,094 19,803
- 72
(4,266) (4,669)
1,215 1
(19,500) -
- 14,000
$629,292 $952,818
- 146 -
( ) ( )
(2)
19,500 (3)
6. -
104.12.31 103.12.31 $- $81,920
(1)
(2)
7. -
104.12.31 103.12.31
( ) ( ) $- $1,109
(1) ( )
1,726 617-
(2)
8.
104.12.31 GOLDEN IMPRESSION L.L.C. - $50,825 100% 103.12.31 GOLDEN IMPRESSION L.L.C. - $72,456 100%
(1) ( )
(21,631) 14,471
(2) GOLDEN IMPRESSION L.L.C. ( ).3
(3)
- 147 -
( ) ( )
9.
(1)
104
$81,577 $145,743 $316,538 $33,191 $3,796 $3,358 $3,911 $15,333 $603,447
- 270 8,493 - 521 - - 18,578 27,862
- (79) (5,723) - - (198) (12) - (6,012)
- - 705 28,953 - - - - (29,658) -
81,577 146,639 348,261 33,191 4,317 3,160 3,899 4,253 625,297
- 73,025 165,391 32,137 1,699 3,109 3,365 - 278,726
- 7,194 45,165 387 719 134 183 - 53,782
- (79) (5,578) - - (198) (12) - (5,867)
- 80,140 204,978 32,524 2,418 3,045 3,536 - 326,641
$81,577 $66,499 $143,283 $667 $1,899 $115 $363 $4,253 $298,656
103
$81,577 $142,367 $265,187 $33,191 $4,056 $3,501 $3,525 $9,441 $542,845
- 2,334 14,729 - - 180 452 46,090 63,785
- - (2,534) - (260) (323) (66) - (3,183)
- - 1,042 39,156 - - - - (40,198) -
81,577 145,743 316,538 33,191 3,796 3,358 3,911 15,333 603,447
- 65,697 128,319 31,113 1,326 3,244 3,269 - 232,968
- 7,328 39,158 1,024 633 188 162 - 48,493
- - (2,086) - (260) (323) (66) - (2,735)
- 73,025 165,391 32,137 1,699 3,109 3,365 - 278,726
$81,577 $72,718 $151,147 $1,054 $2,097 $249 $546 $15,333 $324,721
(2)
(3)
- 148 -
( ) ( )
(4)
(5)
104 103 .9(1)
$27,862 $63,785 6,409 709 (449) (6,409)
$33,822 $58,085
(6)
104.12.31 103.12.31 $- $8,407
- 2,850 - 68 - 11,325
- (8,791) $- $2,534
A.
( )
B.
- 149 -
( ) ( )
10.
(1) - 104 103
$- $- 550 - - - - 550 - - - (122) - - - - (122) -
$428 $-
(2)
11.
104.12.31 103.12.31
$113,835 $-
(113,835) -
$- $-
.4(1)
12.
104.12.31 103.12.31
$- $35,000
(1)
104.12.31 103.12.31
- 1.200%-1.322%
(2)
- 150 -
( ) ( )
13.
104.12.31 103.12.31
$- $400,000
- (243)
- (375,200)
- 24,557
- (24,557)
$- $-
(1)
A.
400,000 100
B.
C.
D.
0%
E.
() ( )
- 151 -
( ) ( )
F.
38.4 ( )( )
(
)1.5%
( )
29.4 (2)
- 17,916382,084
(3) 1,900
(4)
22,900 41,400
14. (1)
A.
B.
104 103
$(2,655) $(3,585)
1,384 930
$(1,271) $(2,655)
- 152 -
( ) ( )
C.
104.12.31 103.12.31 $9,411 $10,532 (6,783) (6,327)
$2,628 $4,205 D.
104 103 $10,532 $11,217
237 224
( ) (64) 139
(880) (508)
(414) (540) $9,411 $10,532
E.
104 103 $6,327 $5,976
( ) 143 119
26 21
287 211 $6,783 $6,327
(A)
- 153 -
( ) ( )
(B)
6,783 6,327 (C)
287
F. 104 103
$237 $224 (143) (119)
$94 $105
$52 $59 10 15 26 25
6 6 $94 $105
G.
104.12.31 103.12.31 1.75% 2.25%
2.00% 3.00%
.2(1)
H. 104.12.31 103.12.31
18 21
10 1 $1,014 $1,014 2 5 3,525 3,723 6 4,525 3,676
$9,064 $8,413 $8,229 $7,378
- 154 -
( ) ( )
(2)
A.
B. 104 103
$3,446 $3,576
276 325
655 616
354 313
$4,731 $4,830
15.
( )
10
( )
103.01.01 100,000 63,661 $636,610
1,405 14,051 103.12.31 100,000 65,066 $650,661
104.01.01 100,000 65,066 $650,661
779 7,789 104.12.31 100,000 65,845 $658,450
(1)
4,000 (2)
A. B. C.
- 155 -
( ) ( )
(3)
1,787.21
(4)
11,907 - 282,769( - 17,831 )
.13 16.
104.12.31 103.12.31 $70,756 $70,756
282,769 266,760 2,389 166
85 1,111 295 129
$356,294 $338,922
17.
18. 1010012865
(1)
( ) 1
- 156 -
( ) ( )
(2)
(
)
19. (1)
A. B. C.
10402413890
(2)
0.1
- 157 -
( ) ( )
(3)
.23 (4)
103 102 $- $-
$10,856 $14,530
$- $- ( 10 ) - -
$131,690 $216,501
2.0 3.4 ( 10 ) - -
- - 20. ( )
104 103
$1,185 $ (1,055)
( ) (3,793) 2,240
-
-
- -
$(2,608) $1,185
21. -
2,000 3,000 1,000
(
)
- 158 -
( ) ( )
( )
( )( ) 97.09.12 2,000 - - $-
104.08.07 3,000 3,000 - 18.2
(1) Hull&White(2004) Ritchken(1995)
97 103 -% -% 33.35% 35.32-37.71% 2.1074% 1.939-1.154%
7 4.5-6
104 103
- $2,389 $-
- 159 -
( ) ( )
(2)
104 103
( ) ( )
( ) ( ) 30 $9.6 30 $10.4
3,000 18.2 - -
- - - -
( ) (30) 9.6 - -
3,000 18.2 30 9.6
- - 30 9.6
( ) $6.11 $-
( )
( ) ( ) ( ) ( )103 $18.2 3000 6.58 $18.2 - $-
22.
104 103 - $757,833 $1,286,267
8,598 3,539
766,431 1,289,806
(1,226) (74)
(1,602) (2,756)
$763,603 $1,286,976
- 160 -
( ) ( )
23.
104 301
( 1) $103,652 $26,511 $130,163 $131,678 $25,949 $157,627
8,426 2,789 11,215 8,283 2,831 11,114
3,498 1,327 4,825 3,635 1,300 4,935
799 571 1,370 1,942 607 2,549
( 2) 50,500 3,130 53,630 43,190 4,080 47,270
- 122 122 - - -
1 (1) 3,486 0(
) 5%
10,8560 (
) 5%
(2) 10,856 0
14,5300
(3)
2 53,782 48,493- 152 1,223
3 270307
- 161 -
( ) ( )
24.
104 103
-
$450 $1,800
(152) (1,223)
$298 $577
25.
(1) 104 103 $9,720 $15,517 1,054 1,220 $10,774 $16,737
(2) 104 103 $32,234 $31,866
617 - 1,092 85 - (98) 238 504 (22) - $34,159 $32,357
(3) 104 103 $(115) $(1,899) (487) (34) $(602) $(1,933)
(4) .8(1)
- 162 -
( ) ( )
26.
104 $1,384 $- $1,384 $(235) $1,149
( ) (3,793) - (3,793) - (3,793)
$(2,409) $- $(2,409) $(235) $(2,644)
103 $930 $- $930 $(158) $772
( ) 2,240 - 2,240 - 2,240
$3,170 $- $3,170 $(158) $3,012 27.
(1) ( )
(2)
A.
104 103
$40,581 $36,737
(191) 2,158
(33,603) (15,346)
$6,787 $23,549
B.
104 103
$235 $158
- 163 -
( ) ( )
(3)
104 103
$68,601 $191,850 $11,662 $33,593
10% 2,161 169
(1,064) 484 (9,458) (10,396)
37,280 12,887 40,581 36,737
(191) 2,158 40,390 38,895 (33,603) (15,346)
$6,787 $23,549
(4)
(5) (6)
104
$6,545 $(3,315) $- $3,230
715 (33) (235) 447
132 (86) - 46
425 - - 425
17,022 1,868 - 18,890
- 33,297 - 33,297
$24,839 $31,731 $(235) $56,335
$6,501 $(1,872) $- $4,629
- 164 -
( ) ( )
103
$4,165 $2,380 $- $6,545
891 (18) (158) 715
166 (34) - 132
425 - - 425
- 17,022 - 17,022
$5,647 $19,350 $(158) $24,839
$2,497 $4,004 $- $6,501
(7)
0
262 3,939
(8) 104.12.31 103.12.31
$31,746 $28,706
104 103 ( ) 33.70%( ) 18.07%
(9) 104.12.31 103.12.31
87 $181,740 $266,242
- 165 -
( ) ( )
28.
(1)
104 103 $61,814 $168,301
65,066 63,661( ) 629 513
65,695 64,174
( )( ) $0.94 $2.62
(2)
104 103
$61,814 $168,301
115 1,899
$61,929 $170,200
65,695 64,174
13 22
186 1,736
456 634
66,350 66,566
( )( ) $0.93 $2.56
- 166 -
( ) ( )
1.
104 103
%
%
$24,044 3.15 $9,603 0.75
120 30-155
2. 104 103
$5,205 $-
90 70-135
3.
104 103
$2,049 $1,647
60 40-130
4.
32,835 98,498
5. 190
-
- 167 -
( ) ( )
6.
( ) .9(6) .2(2)
104 103 - $450 $1,800
7.
(1)
104 103 - $34 $298
(2) 0
3,054
8. 104.12.31 103.12.31
- $6,270 $10,034
1,205 - $7,475 $10,034
-
$- $674
-
$143 $-
-
$573 $743
-
$2,069 $2,461
- 168 -
( ) ( )
9.
104 103
$3,811 $4,837
108 108
8 -
$3,927 $4,945
104.12.31 103.12.31
$81,577 $81,577
66,499 72,718
22,225 22,225 ( )
$170,301 $176,520
.4(1)
1. 1,000
- 169 -
( ) ( )
2.
( )
(1) -
104.12.31 103.12.31
$2,325 $1,774 4,492 2,408
$6,817 $4,182
(2) -
104.12.31 103.12.31
$- $1,800 - 5,850
$- $7,650 3. 7,385 3,186
1.
(1)
(2)
- 170 -
( ) ( )
2.
(1) ()
( )
(2)
(3)
A.
(A)
5%5%
( )
104.12.31
$22,192 33.066 $733,798 5% $36,690 $- 8,122 4.998 40,591 5% 2,030 -
( )
- 171 -
( ) ( )
( )
( )
$1,863 ( ) $50,825 5% $3,080 $-
$1,371 33.066 $45,333 5% $2,267 $-
103.12.31
$13,061 31.718 $414,259 5% $20,713 $- 82,062 5.12 420,154 5% 21,008 -
$2,540 ( ) $72,456 5% $4,028 $-
$2,063 31.718 $65,421 5% $3,272 $-
( )
104 103
$32,234 - $31,866 -
- 172 -
( ) ( )
(B)
a.
104.12.31 103.12.31 $199,984 $414,720 - (34,557)
$199,984 $380,163
$571,649 $162,569 - (25,000)
$571,649 $137,569
b.
0.5%
2,858 688 (C)
10%
10%
104.12.31 103.12.31
$1,538 $1,918
- 173 -
( ) ( )
B.
(A)
(B)
104.12.31 103.12.31
$114,999 $107,318
(C) 104.12.31 103.12.31
30 $1,548 $60031 90 2,704 5,14091 180 2,658 -
$6,910 $5,740
(D) 104.12.31 103.12.31
79.21% 87.02%
- 174 -
( ) ( )
C.
(A) 104.12.31 103.12.31
$149,000 $115,000 - 125,000
$149,000 $240,000
(B)
104.12.31
$152 $- $- $- $152- 143 - - - 143 98,538 - - - 98,538- 573 - - - 573
72,417 - - - 72,417 449 - - - 449
- 2,069 - - - 2,069 $174,341 $- $- $- $174,341
103.12.31
$35,036 $- $- $- $35,036 1,720 - - - 1,720 133,189 - - - 133,189- 743 - - - 743
107,520 - - - 107,520 6,409 - - - 6,409
- 2,461 - - - 2,461 24,800 - - - 24,800
$311,878 $- $- $- $311,878
- 175 -
( ) ( )
(4)
104.12.31 103.12.31
- - $1,109 - - - 24,557 $24,586
A.
(A)
( ) () ( ) ( )
( ) (B) (C)
(D)
(E)
B.
( )
- 176 -
( ) ( )
(A)
104.12.31
$15,382 $- $- $15,382 103.12.31
$19,175 $- $- $19,175 (B)
(C)
1.
(1) (2) (3) ( )
(4)
(5) (6) (7)
(8) (9)
(10)
- 177 -
( ) ( )
2.
3. (1)
(2) A. B.
C. D. E. F.
- 178 -
104
103
%
1,170,621 1,353,880 (183,259) (13.54)
321,781 349,997 (28,216) (8.06)
80,349 49,510 30,839 62.29
1,572,751 1,753,387 (180,636) (10.30)
212,255 342,083 (129,828) (37.95)
7,257 10,706 (3,449) (32.22)
219,512 352,789 (133,277) (37.78)
1,353,239 1,400,598 (47,359) (3.38)
658,450 650,661 7,789 1.20
356,294 338,922 17,372 5.13
341,103 409,830 (68,727) (16.77)
(2,608) 1,185 (3,793) (320.08)
0 0 0 0
0 0 0 0
1,353,239 1,400,598 (47,359) (3.38)
1.
2.
3.
4.
- 179 -
104
103
(%)
780,028 1,283,042 (503,014) (39.20)
(655,098) (908,537) 253,439 (27.90)
124,930 374,505 (249,575) (66.64)
(102,124) (219,634) 117,510 (53.50)
298 577 (279) (48.35)
23,104 155,448 (132,344) (85.14)
45,497 42,154 3,343 7.93
68,601 197,602 (129,001) (65.28)
( ) (6,787) (29,301) 22,514 (76.84)
61,814 168,301 (106,487) (63.27)
(2,644) 3,012 (5,656) (187.78)
59,170 171,313 (112,143) (65.46)
1. 103
2. 103
3.
$(249,575) 477,300 (539,366) (193,314) 29,730 (23,925)
- 180 -
104 103 % 356,304 78,864 277,440 351.80
63,770 329,105 (265,335) (80.62) (168,590) (181,501) 12,911 (7.11) 251,484 226,468 25,016 11.05
104 103 %
(%) 167.87 23.05 628.29 (%) 97.20 48.31 101.20
(%) 13.09 (8.03) 263.01
802,567 (3,677) (32,259) 766,631
a. b.
c.
766,631
- 181 -
(1)
(2)
(3)
(4)
(5)
104
GOLDEN
IMPRESSION
L.L.C.$(21,631)
$(21,618)
(1) 104 10,560 68,60115.39% 104
(2)
104 32,591
- 182 -
(3)
0.5oz0.5oz 1/3oz 1/4oz
FPC 5 10
- 183 -
�
�
- 184 -
- 185 -
( )
1.
2.
Golden Impression L.L.C. 91.07.17 1 1,400,100
( ) 91.11.13 2 11,692,400
1: 15 East North Street ,Dover,Delaware19901,U.S.A. 2:
3.4.
(1)
(2) Golden Impression L.L.C.
Golden Impression L.L.C USD1,400,100 100%
( )USD1,383,010 100%
- 186 -
A. 104 103
%
%
$24,044 3.15 $9,603 0.75
120 30-155
B.
32,835 98,498
104.12.31 103.12.31
-
$6,270 $10,034
- $2,069 $2,461
C. 0
3,054
104 12 31
1,400,100 ( ) 100.00%
11,692,400 ( ) 100.00%
- 187 -
6. 104 12 31
( ) ( )
(
)( )Golden
Impression L.L.C.
$46,296 (USD1,400,100)
$61,613 (USD1,863,342)
$- $61,613
(USD1,863,342)$- $-
$(22,382) (USD676,886)
-
()
$49,564 (HKD11,692,400)
$65,269 (RMB13,058,944)
$9,751 (RMB1,950,918)
$55,518 (RMB11,108,026)
$72,701 (RMB14,545,938)
$ (22,630) (RMB4,527,828)
$(21,471) (RMB4,295,890)
-
: 104 12 31 ( )
- 188 -
董事長：林於晃
旭軟電子科技股份有限公司
