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TRANSCRIPT
107
108
107
( )940,921
62,429 2.928,905 53,524 601.06%
( )
: 107 106 %
940,921 846,125 11.20
265,064 218,163 21.50
3,404 3,929 -13.36
62,429 8,905 601.06
(%)
45.20 51.56 -12.34
405.94 403.85 0.52
7.44 1.44 416.67
13.76 2.15 540.00
23.94 15.80 51.52 36.39 6.89 428.16
( ) 2.92 0.43 579.07
- 1 -
( )
( )
( )
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1(
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4 5 108 5 1 6 108 4 10
- 19 -
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1.2.
- 23 -
()
()
()
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()
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()
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- 26 -
()
(
)
- 27 -
- 28 -
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- 32 -
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(
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(
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()
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- 35 -
()
()
()
()
()
()
()
- 36 -
106
1222
108
0329
- 37 -
- 38 -
108 03 29
107
(
1. 2. 3. 4.5.
107 12 31
108 03 29 7
- 39 -
- 40 -
- 41 -
- 42 -
- 43 -
2,800 - - - 200 200 107
1 2,000 2 2,000 4,000 3 4,000 6,000 4 6,000 8,000 5 8,000 10,000 6 10,000
- 44 -
- 45 -
1
- 46 -
- 47 -
1 999 3,282 91,828 0.42 1,000 5,000 2,017 3,808,487 17.28 5,001 10,000 260 1,837,814 8.34
10,001 15,000 86 1,013,647 4.60 15,001 20,000 41 731,948 3.32 20,001 30,000 33 760,710 3.45 30,001 50,000 21 798,006 3.62 50,001 100,000 14 879,596 3.99
100,001 200,000 5 561,645 2.55 200,001 400,000 3 803,116 3.64 400,001 600,000 2 1,017,549 4.62 600,001 800,000 2 1,478,029 6.71 800,001 1,000,000 3 2,889,961 13.11
1,000,001 2 5,367,799 24.35 5,771 22,040,135 100.00
3,368,846 15.29% 1,998,953 9.07%
988,411 4.48% 985,786 4.47%
- 48 -
915,764 4.15% 766,026 3.48% 712,003 3.23% 584,725 2.65% 432,824 1.96% 349,000 1.58%
- 49 -
:
37,740,374 199,374
37,939,748 (107 )
62,429,730
(10%) (6,242,973)
85,746,231
( 1.6 ) ) 35,264,216
50,482,015
(8,380,274)
- 50 -
1 2
- 51 -
105 3 11
100%180,000,000
0% 3
108 3 11
- 52 -
1
2 3 4 5 6
- 53 -
- 54 -
- 55 -
- 56 -
- 57 -
- 58 -
- 59 -
- 60 -
- 61 -
- 62 -
- 63 -
- 64 -
- 65 -
- 66 -
- 67 -
574,572 720,648 722,034 684,860 750,770 722,890 - - - - - -
46,483 65,020 84,363 101,949 135,022 134,203 3,606 3,510 1,758 1,307 1,885 1,852
10,808 19,327 39,300 56,109 21,422 39,654 635,469 808,505 847,455 844,225 909,099 898,599 293,601 364,243 251,255 432,501 360,989 329,653 329,823 413,069 270,785 436,563 ( 2) ( 2)
3,314 3,291 176,263 2,811 49,887 50,647 296,915 367,534 427,518 435,312 410,876 380,300 329,823 416,360 447,048 439,374 ( 2) ( 2)
338,554 440,971 419,937 408,913 498,223 518,299
172,484 195,484 195,304 203,116 220,401 220,401 71,823 123,173 128,474 128,474 154,376 154,376 92,483 119,932 109,679 91,682 146,186 158,126 56,261 71,106 82,337 83,558 ( 2) ( 2)
1,764 2,382 (13,520) (14,359) (22,740) (14,604) - - - - - - - - - - - -
338,554 440,971 419,937 408,913 498,223 518,299 302,332 392,145 392,595 400,789 ( 2) ( 2)
- 68 -
- 69 -
- 70 -
- 71 -
- 72 -
4 1.2.3.
4.
5 1.
- 73 -
2.3.4.5.
6
7
- 74 -
- 75 -
4 1.2.3.
4.
5 1.2.3.4.5.
6
7
- 76 -
- 77 -
- 78 -
- 79 -
20% 1 1. 107
2. 1073.
- 80 -
- 81 -
- 82 -
- 83 -
AMPI
7,000
- 84 -
- 85 -
- 86 -
- 87 -
Arlitech (HK) Limited.
Arlitech Corp.
- 88 -
- 89 -
107 107 1 1 107 12 31
10
1 0 8
- 90 -
- 91 -
107 106
646 14
(02)29998313
6432
- 92 -
- 93 -
- 94 -
- 95 -
- 96 -
- 97 -
- 98 -
- 99 -
- 100 -
- 101 -
- 102 -
107 106 1 1 12 31
90 2
104 5
108 3 29
( )
IFRS IAS IFRIC SIC
IFRSs
IFRSs
IFRS 9
IFRS 9 IAS 39
IFRS 7 IFRS 9
107 1 1
- 103 -
107 1 1 IAS 39 IFRS 9
IAS 39 IFRS 9 IAS 39 IFRS 9 $ 147,767 $ 147,767
219,536 219,536 (1)
29,760 29,760 (2)
322 322
741 741
(1) IAS 39
IFRS 9
(2) IFRS 9
IFRS 9
( ) 108 IFRSs
IASB 1 2015-2017 2019 1 1
IFRS 9 2019 1 1 2 IFRS 16 2019 1 1 IAS 19 2019 1 1 3 IAS 28 2019 1 1 IFRIC 23 2019 1 1
1
2 107 1 1
3 2019 1 1
IFRS 16
IFRS 16
IAS 17 IFRIC 4
- 104 -
IFRS 16 108 1 1
IFRS 16
IAS 17 IFRIC 4
IFRS 16
IFRS 16
IFRS 16
IFRS 16 108
1 1
IAS 17 108 1 1
IAS 36
1.
2. 108 12 31
3. 108 1 1
4.
- 105 -
108 1 1
IFRS 16
108 1 1
107 12 31
1 0 8 1 1
$ - $ 2,888 $ 2,888 $ - $ 2,888 $ 2,888
$ - $ 1,496 $ 1,496 - 1,392 1,392
$ - $ 2,888 $ 2,888
( ) IASB IFRSs
IASB 1 IFRS 3 2020 1 1 2 IFRS 10 IAS 28
IFRS 17 2021 1 1 IAS 1 IAS 8 2020 1 1 3
1
2 2020 1 1
3 2020 1 1
- 106 -
( )
( )
1
3
1. 1
2. 2 1
3. 3
( )
1.
2. 12
3. 12
1.
2. 12
- 107 -
3. 12
( )
( )
( )
- 108 -
( )
( )
( )
- 109 -
( )
1.
(1)
107
A.
- 110 -
B.
a.
b.
a.
b.
C.
IFRS 15
a.
b.
- 111 -
IFRS 15
106
A.
B.
C.
- 112 -
(2)
107
12
12
12
106
- 113 -
(3)
106
107
- 114 -
2.
3.
(1)
(2)
4.
- 115 -
5.
( )
107
106
1.
(1)
- 116 -
(2)
(3)
(4)
(5)
2.
( )
( )
1.
2.
- 117 -
3.
( )
( )
1.
2.
- 118 -
3.
- 119 -
107 12 31 106 12 31 $ 296 $ 383
145,380 147,384 $ 145,676 $ 147,767
107 12 31 106 12 31
( ) $ 61,430 $ -
( ) 14 - $ 61,444 $ -
( ) $ - $ 522
- 3,636 $ - $ 4,158
( ) 107 12 31 3.10%
IFRS 9
( )
107 12 31
108 1 USD1,000/NTD30,713 108 1 USD1,000/NTD30,692 108 2 USD1,000/NTD30,492 108 2 USD1,000/NTD30,648
- 120 -
106 12 31
107 1 USD 500/NTD15,037 107 1 USD1,000/NTD29,849 107 2 USD1,000/NTD29,815 107 2 USD1,000/NTD29,814 107 3 USD1,000/NTD29,785 107 3 USD1,000/NTD29,836 107 8 USD1,000/NTD29,479
107 12 31 106 12 31
$ 554 $ 637 - -
$ 554 $ 637
107 106 12 31
107 12 31 106 12 31
( ) $ 224,800 $ 187,334
( 718 ) ( 673 ) 224,082 186,661
( ) 1,379 - $ 225,461 $ 186,661
( ) $ 5,516 $ 22,929
883 442 $ 6,399 $ 23,371
107
( )
60 120
- 121 -
IFRS 9
107 12 31 90 $ 152,948 91 180 71,852 $ 224,800
107 IAS 39 IFRS 9 $ 673
45 $ 718
( )
- 122 -
107 12 31 90 $ 516 91 180 863 $ 1,379
107 IAS 39 IFRS 9 $ -
43 $ 43
106
106 107
2
100% 2
106 12 31 90 $ 135,370 91 180 51,892
180 72 $ 187,334
- 123 -
106 1 1 $ 832 ( 159 )
106 12 31 $ 673
107 106
2,628 4,797
107 12 31 106 12 31
Arlitech Corp. $ 333,860 100% $ 267,735 100%
Arlitech Corp.
Arlitech HK Limited
107 106
106 1 1 $ 2,413 $ 860 $ 10,813 $ 3,048 $ 5,258 $ 22,392
5,520 - 506 130 180 6,336 - - ( 477 ) - - ( 477 )
1,699 - - - - 1,699 106 12 31 $ 9,632 $ 860 $ 10,842 $ 3,178 $ 5,438 $ 29,950
106 1 1 $ 729 $ 843 $ 9,023 $ 339 $ 2,144 $ 13,078
778 17 1,034 1,045 674 3,548 - - ( 477 ) - - ( 477 )
106 12 31 $ 1,507 $ 860 $ 9,580 $ 1,384 $ 2,818 $ 16,149
106 12 31 $ 8,125 $ - $ 1,262 $ 1,794 $ 2,620 $ 13,801
- 124 -
107 1 1 $ 9,632 $ 860 $ 10,842 $ 3,178 $ 5,438 $ 29,950 2,532 - 343 - 955 3,830 ( 621 ) - ( 222 ) - ( 13 ) ( 856 )
1,289 - - - 410 1,699 - - 648 - ( 648 ) -
107 12 31 $ 12,832 $ 860 $ 11,611 $ 3,178 $ 6,142 $ 34,623
107 1 1 $ 1,507 $ 860 $ 9,580 $ 1,384 $ 2,818 $ 16,149
1,876 - 675 1,059 753 4,363 ( 621 ) - ( 218 ) - ( 4 ) ( 843 )
- - 324 - ( 324 ) - 107 12 31 $ 2,762 $ 860 $ 10,361 $ 2,443 $ 3,243 $ 19,669 107 12 31 $ 10,070 $ - $ 1,250 $ 735 $ 2,899 $ 14,954
3 5 3 5 3 3 3 5
( )
107 12 31 106 12 31 $ 30,000 $ -
70,000 30,000 $ 100,000 $ 30,000
1.18% 1.20% 1.25%
( )
107 12 31 106 12 31
$ 70,000 - ( 26,250 ) -
$ 43,750 $ -
1.50% 2.68% -
- 125 -
108 6 12 8,750
110 3 12
90 120
107 12 31 106 12 31 $ 14,546 $ 11,072
8,916 713 5,365 4,665
2,485 1,930 2,218 115
1,730 11,222 3,350 3,842
$ 38,610 $ 33,559
107 12 31 106 12 31 $ 46,600 $ 180,000
( 164 ) ( 3,938 ) $ 46,436 $ 176,062
105 3 11 0%
180,000 100 100%
3 105 4 12 108 3 11
35.9
1 40
30
30%
10% 30
- 126 -
1.86%
2
107
3 93,600 1,881
107 12 31
5,190 $ 174,810 ( 5,323 )
( 141 ) 883
170,229 1.86% 7,381 ( 91,879 )
( 39,295 ) 107 12 31 $ 46,436
( )
6%
( )
6 2%
3
- 127 -
107 12 31 106 12 31 $ 5,025 $ 5,147
( 2,587 ) ( 2,336 ) $ 2,438 $ 2,811
106 1 1 $ 5,600 ( $ 2,153 ) $ 3,447 - ( 35 ) ( 35 )
90 - 9090 ( 35 ) 55
- 13 13
224 - 224( 767 ) - ( 767 ) ( 543 ) 13 ( 530 )
- ( 161 ) ( 161 ) 106 12 31 5,147 ( 2,336 ) 2,811
- ( 30 ) ( 30 ) 66 - 6666 ( 30 ) 36
- ( 61 ) ( 61 )
136 - 136( 324 ) - ( 324 ) ( 188 ) ( 61 ) ( 249 )
- ( 160 ) ( 160 ) 107 12 31 $ 5,025 ( $ 2,587 ) $ 2,438
1.
2
- 128 -
2.
3.
107 12 31 106 12 31 1.10% 1.30%
3.00% 3.00%
107 12 31 106 12 31
0.25% ( $ 169 ) ( $ 188 ) 0.25% $ 175 $ 196
0.25% $ 159 $ 179 0.25% ( $ 154 ) ( $ 173 )
107 12 31 106 12 31 1 $ 126 $ 160
14 15
( )
107 12 31 106 12 31 30,000 30,000
$ 300,000 $ 300,000
22,040 20,311 $ 220,401 $ 203,116
- 129 -
10
( )
107 12 31 106 12 31
$ 144,130 $ 117,051
6,100 6,100 2,768 -
1,378 5,323
$ 154,376 $ 128,474
( )
10%
( )
10% 0.5
25%
1010012865
IFRSs
- 130 -
107 6 15 106 6 16
106 105
106 105 106 105
$ 890 $ 3,881 1,296 13,063
4,062 19,530 $ 0.20 $ 1.00 4,062 7,812 0.20 0.40
108 3 29 107
$ 6,243 8,380
35,264 $ 1.60
107 108 6 18
( )
107 106 $ 1,856 $ 684
1,548 3,245 $ 3,404 $ 3,929
( )
107 106
$ 4,363 $ 3,548
$ 1,049 $ 1,438
- 131 -
( )
107 106
$ 71,333 $ 58,081
5,573 5,741 2,093 487
78,999 64,309 - 457
3,159 3,178 36 55 3,195 3,233
4,650 4,826 $ 86,844 $ 72,825
107 106 12 31 82
4
( )
3% 3%
107 106 108 3 29
107 3 23
107 106
$ 8,873 9.97 $ 713 5.96 2,218 2.49 115 0.96
106 105 106
105
108 107
- 132 -
( )
107 106
$ 7,448 $ 290 197 ( 5 )
7,645 285
8,902 1,949 ( 1,056 ) -
7,846 1,949 $ 15,491 $ 2,234
107 106 $ 77,920 $ 11,139
$ 15,584 $ 1,894 358 551
( 19 ) ( 496 ) ( 383 ) -
- 290 ( 1,056 ) -
197 ( 5 ) 810 -
$ 15,491 $ 2,234
106 17% 107 2
17% 20% 107
107 10%
5%
108 107
5%
- 133 -
( )
107 106
( $ 50 ) ( $ 90 )
( )
107
$ 478 $ 60 ( $ 50 ) $ 488 297 53 - 350 728 ( 398 ) - 330
1,451 ( 1,451 ) - - 1,345 ( 1,345 ) - -
350 ( 350 ) - - 1,335 ( 716 ) - 619
$ 5,984 ( $ 4,147 ) ( $ 50 ) $ 1,787
$ - $ 599 $ - $ 599 - 3,097 - 3,097
- 3 - 3 $ - $ 3,699 $ - $ 3,699
106
$ 586 ( $ 18 ) ( $ 90 ) $ 478 248 49 - 297 1,543 ( 815 ) - 728
53 1,398 - 1,451 4,017 ( 2,672 ) - 1,345
644 ( 294 ) - 350 932 403 - 1,335
$ 8,023 ( $ 1,949 ) ( $ 90 ) $ 5,984
( )
107 12 31
105
- 134 -
107 8 4 106
$ 0.44 $ 0.43 $ 0.44 $ 0.43
107 106
$ 62,429 $ 8,905
1,002 - $ 63,431 $ 8,905
107 106
21,377 20,607
416 64 2,820 -
- 65
24,613 20,736
- 135 -
103 10 15 455
10
3 106 10 15
106
122 ( 122 )
-
106 457
1 2
107 12 31 106 12 31 1 $ 4,884 $ 5,437
1 5 3,953 573 $ 8,837 $ 6,010
- 136 -
( )
( )
1.
107 12 31
1 2 3
$ - $ 61,430 $ - $ 61,430
- 14 - 14 $ - $ 61,444 $ - $ 61,444
106 12 31
1 2 3
$ - $ 522 $ - $ 522
- - 3,636 3,636 $ - $ 522 $ 3,636 $ 4,158
2. 2
3. 3
- 137 -
( )
107 12 31 106 12 31
$ 61,444 $ - 1 - 398,126
2 385,054 -
1,379 -
- 4,158 3 350,442 341,688
1
2
3
( )
- 138 -
1.
(1)
1%
1%
1% 107 106
3,481 2,712
(2)
- 139 -
107 12 31 106 12 31
$ 5,553 $ 322 116,436 176,062
206,800 177,134 100,000 30,000
50
50
107 106
534 736
2.
- 140 -
3.
(1)
107 12 31
1 1 5
$ 134,006 $ - 70,000 - 56,250 43,750 46,600 -
$ 306,856 $ 43,750
- 141 -
106 12 31
1 1 5
$ 135,626 $ - 30,000 -
180,000 - $ 345,626 $ -
(2)
107 12 31 106 12 31
$ 170,000 $ 30,000 251,362 385,456
$ 421,362 $ 415,456
4.
107 12 31
$ 5,516 $ - - 600
106 12 31
$ 19,076 $ - - $ 3,500 3,853 - - 600
$ 22,929 $ -
- 142 -
( )
Arlitech Corp. Arlitech (HK) Limited Arlitech HK
( )
107 106 $ 10,436 $ 14,531
( )
107 106 $ 239,748 $ 52,660
4,236 1,267 Arlitech Corp. - 155,079 $ 243,984 $ 209,006
( )
107 106 Arlitech Corp. $ 51,153 $ 40,140
( )
107 106 $ 4,344 $ 7,982
( )
107 12 31 106 12 31 $ 613 $ 5,829
1,161 2,764 $ 1,774 $ 8,593
- 143 -
107 12 31 106 12 31Arlitech Corp. $ 154 $ 149 Arlitech HK 129 125
$ 283 $ 274
( )
107 12 31 106 12 31 $ 52,832 $ 52,821
2,212 1,486 $ 55,044 $ 54,307
( )
107 106 $ 2,556 $ 2,556
( )
( )
107 106 $ 5,634 $ 6,628
221 160 $ 5,855 $ 6,788
107 12 31 106 12 31
$ 5,553 $ 322
- 144 -
( )
107 12 31 106 12 31 $ 173 $ 9,971
( )
107 12 31 106 12 31 $ 700 $ 900
107 12 31
$ 12,415 30.715 $ 381,327
10,867 30.715 $ 333,860
1,081 30.715 $ 33,203
- 145 -
106 12 31
$ 10,453 29.76 $ 311,081
8,996 29.76 $ 267,735
1,339 29.76 $ 39,849
107 106
30.158 $ 12,497 30.432 ( $ 25,697 )
( ) ( )
1.
2.
3.
4. 3
20%
5. 3 20%
6. 3 20%
7. 1 20%
8. 1 20%
9.
10.
- 146 -
( )
1.
2.
(1)
(2)
(3)
(4)
(5)
(6)
- 147 -
120
%
107
$
239
,748
50
%
90
90
( $
52,8
32 )
(
55%
)
( 23
9,74
8 )
(
71%
) 90
90
52,8
32
73%
Arl
itech
Cor
p.
98,4
04
100%
90
90
(
18,8
62 )
(
100%
)
Arl
itech
Cor
p
(
98,4
04 )
(
29%
) 90
90
18,8
62
26%
Arl
itech
Cor
p
97
,955
40
%
90
90
( 18
,862
)
( 51
% )
Arl
itech
Cor
p.
( 97
,955
) (
10
0% )
90
90
18
,862
100%
- 148 -
120
%
107
1231
$ 52
,832
5.
43
$
- $
34
,943
1
$
-
110
83
29
- 149 -
107
10
7.12
.31
106.
12.3
1
A
rlite
ch C
orp.
Se
yche
lles
$ 34
5,40
0 (
11,
251
)
$ 29
4,24
7 (
9,
551
) 11
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10
0
$ 33
3,86
0
$ 23
,580
$ 23
,396
Arl
itech
Cor
p.
Arl
itech
HK
H
ong
Kon
g
160,
776
(
5,25
1 )
160,
776
(
5,25
1 )
40,8
71
100
199,
782
19,6
92
- 150 -
107
1
2
$
34,0
00
(2)
Arl
itech
HK
$
160,
776
$ -
$ -
$ 16
0,77
6 $
19,6
93
100%
$ 19
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$ 20
0,14
6 $
-
6,00
0
(2)
Arl
itech
Cor
p 13
3,47
1 51
,153
-
184,
624
3,90
8 10
0%
3,90
8 13
6,94
9 -
$ 34
5,40
011
,251
$
345,
400
11,2
51
3
1
(1)
(2)
(3)
2
310
65
1910
65
1110
95
10
- 151 -
107 106
646 14
(02)29998313
6432
- 152 -
107 107 1 1 107 12 31
10
1 0 8 3 2 9
- 153 -
- 154 -
- 155 -
- 156 -
- 157 -
- 158 -
- 159 -
- 160 -
- 161 -
- 162 -
- 163 -
107 106 1 1 12 31
90 2
104 5
108 3 29
( )
IFRS IAS IFRIC SIC
IFRSs
IFRSs
IFRS 9
IFRS 9 IAS 39
IFRS 7 IFRS 9
107 1 1
- 164 -
107 1 1 IAS 39 IFRS 9
IAS 39 IFRS 9 IAS 39 IFRS 9 $ 185,188 $ 185,188
329,887 329,887 (1)
43,455 43,455 (2)
322 322
3,511 3,511
(1) IAS 39
IFRS 9
(2) IFRS 9
IFRS 9
( ) 108 IFRSs
IASB 1 2015-2017 2019 1 1
IFRS 9 2019 1 1 2 IFRS 16 2019 1 1 IAS 19 2019 1 1 3 IAS 28 2019 1 1 IFRIC 23 2019 1 1
1
2 107 1 1
3 2019 1 1
IFRS 16
IFRS 16
IAS 17 IFRIC 4
- 165 -
IFRS 16 108 1 1
IFRS 16
IAS 17 IFRIC 4
IFRS 16
IFRS 16
IFRS 16
IFRS 16 108
1 1
IAS 17 108 1 1
IAS 36
1.
2. 108 12 31
3. 108 1 1
4.
- 166 -
108 1 1
IFRS 16
108 1 1
107 12 31
1 0 8 1 1
$ - $ 16,092 $ 16,092 $ - $ 16,092 $ 16,092
$ - $ 6,381 $ 6,381
- 9,711 9,711 $ - $ 16,092 $ 16,092
( ) IASB IFRSs
IASB 1 IFRS 3 2020 1 1 2 IFRS 10 IAS 28
IFRS 17 2021 1 1 IAS 1 IAS 8 2020 1 1 3
1
2 2020 1 1
3 2020 1 1
- 167 -
( )
IFRSs
( )
1
3
1. 1
2. 2 1
3. 3
( )
1.
2. 12
3. 12
1.
2. 12
3. 12
- 168 -
( )
( )
( )
- 169 -
( )
( )
( )
- 170 -
( )
1.
(1)
107
A.
- 171 -
B.
a.
b.
a.
b.
C.
IFRS 15
a.
b.
IFRS 15
- 172 -
106
A.
B.
C.
- 173 -
(2)
107
12
12
12
106
- 174 -
(3)
106
107
- 175 -
2.
3.
(1)
(2)
4.
- 176 -
—
5.
( )
107
106
1.
(1)
- 177 -
(2)
(3)
(4)
(5)
2.
( )
( )
( )
1.
2.
- 178 -
3.
( )
( )
- 179 -
1.
2.
3.
- 180 -
107 12 31 106 12 31 $ 532 $ 754
179,864 184,434 $ 180,396 $ 185,188
107 12 31 106 12 31
( ) $ 117,786 $ -
( ) 14 - $ 117,800 $ -
( ) $ - $ 522
- 3,636 $ - $ 4,158
- 181 -
( ) 107 12 31 2.80%
4.10% IFRS 9
( )
107 12 31
108 1 USD1,000/NTD30,713 108 1 USD1,000/NTD30,692 108 2 USD1,000/NTD30,492 108 2 USD1,000/NTD30,648
106 12 31
107 1 USD 500/NTD15,037 107 1 USD1,000/NTD29,849 107 2 USD1,000/NTD29,815 107 2 USD1,000/NTD29,814 107 3 USD1,000/NTD29,785 107 3 USD1,000/NTD29,836 107 8 USD1,000/NTD29,479
107 12 31 106 12 31
$ 5,397 $ 1,828 - -
$ 5,397 $ 1,828
- 182 -
107 106 12 31
107 12 31 106 12 31
( ) $ 303,225 $ 294,137
( 2,708 ) ( 1,994 ) 300,517 292,143
( ) 1,379 -
$ 301,896 $ 292,143
$ 8,944 $ 9,130
( ) 5,516 22,929 883 3,857
$ 15,343 $ 35,916
107
( )
60 120
IFRS 9
- 183 -
107 12 31 90 $ 210,313 91 180 90,071 181 365 1,148 366 1,693 $ 303,225
107 IAS 39 IFRS 9 $ 1,994
743 ( 29 )
$ 2,708
( )
107 12 31 90 $ 516 91 180 863 $ 1,379
107 IAS 39 IFRS 9 $ -
43 $ 43
- 184 -
106
106 107
2 100% 2
106 12 31 90 $ 213,036 91 180 79,422 181 365 653 366 1,026
$ 294,137
106 1 1 $ 1,374
674 ( 58 )
4 106 12 31 $ 1,994
- 185 -
107 12 31 106 12 31 $ 30,268 $ 23,232 2,326 5,483 11,539 12,433
78,599 79,496 122,732 120,644
( 4,732 ) ( 8,646 ) $ 118,000 $ 111,998
107 106
3,826 4,604
107
12 31 106
12 31 Arlitech Corp. 100% 100%
Arlitech Corp. Arlitech (HK) Limited Arlitech HK
100% 100%
Arlitech Corp.
100% 100%
Arlitech (HK) Limited
100% 100%
106 1 1 $ 108,578 $ 860 $ 16,083 $ 8,538 $ 11,783 $ 145,842 30,158 - 1,210 2,126 583 34,077 ( 28 ) - ( 570 ) - ( 162 ) ( 760 )
3,212 - - 1,109 1,458 5,779 ( 860 ) - ( 51 ) ( 22 ) ( 52 ) ( 985 )
106 12 31 $ 141,060 $ 860 $ 16,672 $ 11,751 $ 13,610 $ 183,953
106 1 1 $ 39,450 $ 843 $ 12,938 $ 980 $ 7,268 $ 61,479
14,937 17 1,621 3,627 1,365 21,567 ( 25 ) - ( 556 ) - ( 146 ) ( 727 )
( 254 ) - ( 36 ) 27 ( 52 ) ( 315 ) 106 12 31 $ 54,108 $ 860 $ 13,967 $ 4,634 $ 8,435 $ 82,004 106 12 31 $ 86,952 $ - $ 2,705 $ 7,117 $ 5,175 $ 101,949
- 186 -
107 1 1 $ 141,060 $ 860 $ 16,672 $ 11,751 $ 13,610 $ 183,953 25,555 - 547 1,417 1,133 28,652 ( 5,392 ) - ( 250 ) - ( 120 ) ( 5,762 )
35,284 - - - 410 35,694 - - 648 - ( 648 ) -
( 4,032 ) - ( 123 ) ( 211 ) ( 170 ) ( 4,536 ) 107 12 31 $ 192,475 $ 860 $ 17,494 $ 12,957 $ 14,215 $ 238,001
107 1 1 $ 54,108 $ 860 $ 13,967 $ 4,634 $ 8,435 $ 82,004
20,406 - 1,300 4,032 1,455 27,193 ( 4,051 ) - ( 243 ) - ( 100 ) ( 4,394 )
- - 324 - ( 324 ) - ( 1,463 ) - ( 95 ) ( 135 ) ( 131 ) ( 1,824 )
107 12 31 $ 69,000 $ 860 $ 15,253 $ 8,531 $ 9,335 $ 102,979 107 12 31 $ 123,475 $ - $ 2,241 $ 4,426 $ 4,880 $ 135,022
107 106
3 7 3 5 3 3 3 5
( )
107 12 31 106 12 31 $ 30,000 $ -
70,000 30,000 $ 100,000 $ 30,000
1.18% 1.20% 1.25%
( )
107 12 31 106 12 31
$ 70,000 $ - 26,250 -
$ 43,750 $ -
1.50% 2.68% -
- 187 -
108 6 12 8,750
110 3 12
90 120
107 12 31 106 12 31 $ 23,305 $ 21,527
8,916 713 8,078 8,187
5,480 4,813 4,721 4,441 2,763 12,668
2,218 115 8,731 10,705
$ 64,212 $ 63,169
107 12 31 106 12 31 $ 46,600 $ 180,000
( 164 ) ( 3,938 ) $ 46,436 $ 176,062
105 3 11 0%
180,000 100 100%
3 105 4 12 108 3 11
35.9
1 40
30
30%
- 188 -
10% 30
1.86%
2
107
3 93,600 1,881
107 12 31
5,190 $ 174,810 ( 5,323 )
( 141 ) 883
170,229 1.86% 7,381 ( 91,879 )
( 39,295 ) 107 12 31 $ 46,436
( )
6%
( )
6 2%
- 189 -
3
107 12 31 106 12 31 $ 5,025 $ 5,147 ( 2,587 ) ( 2,336 )
$ 2,438 $ 2,811
106 1 1 $ 5,600 ( $ 2,153 ) $ 3,447 - ( 35 ) ( 35 ) 90 - 90
90 ( 35 ) 55
- 13
13
224 -
224 ( 767 ) - ( 767 )
( 543 ) 13 ( 530 ) - ( 161 ) ( 161 )
106 12 31 5,147 ( 2,336 ) 2,811 - ( 30 ) ( 30 ) 66 - 66
66 ( 30 ) 36
- ( 61 )
( 61 )
136 -
136 ( 324 ) - ( 324 )
( 188 ) ( 61 ) ( 249 ) - ( 160 ) ( 160 )
107 12 31 $ 5,025 ( $ 2,587 ) $ 2,438
- 190 -
1.
2
2.
3.
107 12 31 106 12 31 1.10% 1.30%
3.00% 3.00%
107 12 31 106 12 31
0.25% ( $ 169 ) ( $ 188 ) 0.25% $ 175 $ 196
0.25% $ 159 $ 179 0.25% ( $ 154 ) ( $ 173 )
107 12 31 106 12 31 1 $ 126 $ 160
14 15
- 191 -
( )
107 12 31 106 12 31 30,000 30,000
$ 300,000 $ 300,000
22,040 20,311 $ 220,401 $ 203,116
10
( )
107 12 31 106 12 31
$ 144,130 $ 117,051
6,100 6,100 2,768 -
1,378 5,323
$ 154,376 $ 128,474
( )
10%
( )
- 192 -
10% 0.5
25%
1010012865
IFRSs
107 6 15 106 6 16
106 105
106 105 106 105
$ 890 $ 3,881 1,296 13,063
4,062 19,530 $ 0.20 $ 1.00 4,062 7,812 0.20 0.40
108 3 29 107
$ 6,243 8,380
35,264 $ 1.60
107 108 6 18
( )
( )
107 106 $ 1,856 $ 684
1,548 3,245 $ 3,404 $ 3,929
- 193 -
( )
107 106
$ 20,447 $ 16,205 6,746 5,362
$ 27,193 $ 21,567
$ 1,058 $ 1,447
( )
107 106 $ 158,477 $ 136,285
10,554 9,801 36 55
15,311 14,340 - 457
$ 184,378 $ 160,938
$ 69,644 $ 61,472 114,734 99,466
$ 184,378 $ 160,938
( )
3% 3%
107 106 108 3 29
107 3 23
107 106
$ 8,873 9.97 $ 713 5.96 2,218 2.49 115 0.96
- 194 -
106 105 106
105
108 107
( )
107 106
$ 9,480 $ 3,103 447 ( 5 )
9,927 3,098
8,902 1,938 ( 1,056 ) 50
7,846 1,988 $ 17,773 $ 5,086
107 106 $ 80,202 $ 13,991
$ 18,881 $ 4,690 365 557
( 1,033 ) ( 496 ) ( 409 ) -
- 290 ( 1,056 ) 50
197 ( 5 ) 828 -
$ 17,773 $ 5,086
106
17% 107 2
17% 20% 107 107
10% 5%
106 108
- 195 -
25% 15% 25%
108 107
5%
( )
107 106
( $ 50 ) ( $ 90 )
( )
107
$ 478 $ 60 ( $ 50 ) $ 488 297 53 - 350 818 ( 398 ) - 420
1,451 ( 1,451 ) - - 1,345 ( 1,345 ) - -
350 ( 350 ) - - 1,335 ( 716 ) - 619
$ 6,074 ( $ 4,147 ) ( $ 50 ) $ 1,877
$ - $ 599 $ - $ 599 - 3,097 - 3,097
- 3 - 3 $ - $ 3,699 $ - $ 3,699
106
$ 586 ( $ 18 ) ( $ 90 ) $ 478 248 49 - 297 1,672 ( 854 ) - 818
53 1,398 - 1,451 4,017 ( 2,672 ) - 1,345
644 ( 294 ) - 350 932 403 - 1,335
$ 8,152 ( $ 1,988 ) ( $ 90 ) $ 6,074
- 196 -
( )
107 12 31
105
107 8 4 106
$ 0.44 $ 0.43 $ 0.44 $ 0.43
107 106
$ 62,429 $ 8,905
1,002 - $ 63,431 $ 8,905
107 106
21,377 20,607
41 64 2,820 -
- 65
24,613 20,736
- 197 -
103 10 15 455
10
3 106 10 15
106
122 ( 122 )
-
106 457
1 2
107 12 31 106 12 31 1 $ 9,693 $ 12,623
1 5 3,953 3,614 $ 13,646 $ 16,237
- 198 -
( )
( )
1.
107 12 31
1 2 3
$ - $ 117,786 $ - $ 117,786
- 14 - 14 $ - $ 117,800 $ - $ 117,800
106 12 31
1 2 3
$ - $ 522 $ - $ 522
- - 3,636 3,636 $ - $ 522 $ 3,636 $ 4,158
2. 2
- 199 -
3. 3
( )
107 12 31 106 12 31
$ 117,800 $ - 1 - 562,363
2 512,149 -
1,379 -
- 4,158 3 390,759 422,334
1
2
3
( )
- 200 -
1.
(1)
1%
1%
1% 107 106
2,972 2,323
- 201 -
(2)
107 12 31 106 12 31
$ 5,553 $ 322 116,436 176,062
297,640 227,879 100,000 30,000
50
50
107 106
988 989
2.
- 202 -
3.
(1)
107 12 31
1 1 5
$ 174,323 $ - 70,000 - 56,250 43,750
46,600 - $ 347,173 $ 43,750
- 203 -
106 12 31
1 1 5
$ 216,272 $ - 30,000 -
180,000 - $ 426,272 $ -
(2)
107 12 31 106 12 31
$ 170,000 $ 30,000 251,362 385,456
$ 421,362 $ 415,456
4.
107 12 31
$ 5,516 $ - - 600
106 12 31
$ 19,076 $ - - $ 3,500 3,853 - - 600
$ 22,929 $ -
- 204 -
( )
( )
107 106 $ 2,556 $ 2,556
( )
( )
107 106 $ 5,634 $ 6,628
221 160 $ 5,855 $ 6,788
107 12 31 106 12 31
$ 5,553 $ 322
( )
107 12 31 106 12 31 $ 173 $ 9,971
- 205 -
( )
107 12 31 106 12 31 $ 700 $ 900
107 12 31
$ 12,415 30.715 $ 381,327
918 4.472 4,105 4,228 6.868 18,908
$ 404,340
1,081 30.715 $ 33,203 12,309 4.472 55,046 4,218 6.868 18,863
$ 107,112
106 12 31
$ 10,453 29.76 $ 311,081
3,350 4.565 15,293 4,170 6.519 19,036
$ 345,410
- 206 -
$ 1,339 29.76 $ 39,849
11,896 4.565 54,305 4,163 6.519 19,004
$ 113,158
107 106
30.158 $ 12,497 30.432 ( $ 25,697 ) 6.719 744 6.752 1,863 4.488 592 4.507 65
$ 13,833 ( $ 23,769 )
( ) ( )
1.
2.
3.
4. 3
20%
5. 3 20%
6. 3 20%
7. 1 20%
8. 1 20%
9.
10.
11.
- 207 -
( )
1.
2.
(1)
(2)
(3)
(4)
(5)
(6)
( )
107 106 $ 932,725 $ 839,940 8,196 6,185
$ 940,921 $ 846,125
( )
107 106
A $ 193,552 21% $ 229,071 27% B 132,950 14% 105,939 13% C 101,543 11% NA - D NA - 86,234 10%
10%
- 208 -
120
%
107
$ 2
39,7
48
50%
90
90
( $
52
,832
)
( 55
% )
(
239,
748 )
(
71
% )
90
90
52
,832
73
%
Arl
itech
Cor
p.
98
,404
10
0%
90
90
( 18
,862
)
( 10
0% )
A
rlite
ch C
orp
(
98,4
04 )
(
29%
) 90
90
18,8
62
26%
A
rlite
ch C
orp
97,9
55
40%
90
90
(
18,8
62 )
(
51%
)
Arl
itech
Cor
p.
( 97
,955
) (
10
0% )
90
90
18
,862
10
0%
- 209 -
120
%
107
1231
$ 52
,832
5.
43
$
-
$
34,9
43
1
$
-
2
110
83
29
2
- 210 -
107
1
2
5,00
0
4
3
0
1
$
10,4
36
5 1%
1
Arl
itech
Cor
p.
3
97
,955
5
10%
3
18,8
62
5 2%
2
2
239,
748
5 25
%
2
52
,832
5
6%
Arl
itech
Cor
p.
3
98,4
04
5 10
%
3
18
,862
5
2%
1
1.0
2.1
2
1.
2.
3.
3
4
5
- 211 -
107
10
7.12
.31
106.
12.3
1
A
rlite
ch C
orp.
Se
yche
lles
$ 34
5,40
0 (
11,
251
)
$ 29
4,24
7 (
9,
551
)
11
,251
10
0
$ 33
3,86
0
$
23,5
80
$ 23
,396
Arl
itech
Cor
p.
Arl
itech
HK
H
ong
Kon
g
160,
776
(
5,25
1 )
160,
776
(
5,25
1 )
40,8
71
100
199,
782
19
,692
- 212 -
107
1
2
$ 34
,000
(2)
Arl
itech
HK
$ 16
0,77
6
$ -
$
-
$ 16
0,77
6
$ 19
,693
10
0%
$
19,6
93
3
$
200,
146
3
$
-
6
,000
(2
) A
rlite
ch C
orp
133,
471
51,1
53
-
18
4,62
4
3,
908
10
0%
3,90
8 3
13
6,94
9 3
-
$
345,
400
11,2
51
$ 34
5,40
011
,251
4
1
(1)
(2)
(3)
2
3
410
65
1910
65
1110
95
10
- 213 -
