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TRANSCRIPT
1.
2.
() 1
()
102
430
1
2
3
4
5
6
7
8
9
10
( ) (%)( / )
(
)
()
( )
Unipoint Technology Holdings Co.,
Ltd.(B.V.I.)
( )/
( )
85.4 10 1,500 15,000 1,500 15,000 15,000 - 85.4.12
48510
86.5 10 6,000 60,000 3,250 32,500 17,500 - 87.2.23
124692
87.6 10 20,000 200,000 9,920 99,200 49,20017,500 -
87.11.18
259480
88.9 10 20,000 200,000 13,852 138,253 20,80018,253 -
88.10.21088)
08813853
89.5 23 49,000 490,000 27,300 273,000 120,00014,747 -
89.6.28(089)
089121529
91.5 10 49,000 490,000 34,000 340,000 67,000 -90.9.19(90)
0901372890
91.11 20 49,000 490,000 39,000 390,000 50,000 -91.1.3(90)
09001523010
92.12 10 49,000 490,000 41,000 410,000 20,000 -92.12.29
09233192270
93.08 10 42,693 426,930 42,693 426,930 16,930 -93.10.5
09332806590
93.10 16.8 70,000 700,000 48,393 483,930 57,000 - 93.12.29
09333262600
94.09 10 70,000 700,000 55,258 552,581 68,651 -94.09.16
09401183300
95.06 10 140,000 1,400,000 65,258 652,581 100,000 - 95.06.20
09501118760
95.09 10 140,000 1,400,000 75,428 754,288 101,707 -95.09.07
09501202460
95.10 10 140,000 1,400,000 76,116 761,161 6,873 -95.10.17
09501232720
96.01 10 140,000 1,400,000 77,383 773,883 12,722 -96.01.23
09601018460
96.04 10 140,000 1,400,000 78,605 786,051 12,168 -96.04.17
09601080210
( )
96.07 10 140,000 1,400,000 84,242 842,422 56,371 -96.07.23
09601175210
96.08 10 140,000 1,400,000 95,469 954,692 112,270 -96.08.24
09601206420
97.08 10 140,000 1,400,000 106,868 1,068,680 113,988 -97.8.28
09701219390
97.10 10 140,000 1,400,000 107,056 1,070,565 1,885 -97.10.21
09701266600
98.08 21 200,000 2,000,000 117,056 1,170,564 100,000 - 98.08.26
09801191340
98.09 10 200,000 2,000,000 126,584 1,265,840 95,275 -98.09.11
09801205940
98.10 10 200,000 2,000,000 126,671 1,266,717 877 -98.10.30
09801249110
99.01 10 200,000 2,000,000 127,557 1,275,577 8,860 -99.01.19
09901011840
99.04 10 200,000 2,000,000 127,694 1,276,947 1,370 -99.04.16
09901076220
99.09 10 300,000 3,000,000 131,551 1,315,519 38,571 -99.09.03
09901203020
99.11 21.1 300,000 3,000,000 133,921 1,339,216 23,696 -99.11.01
09901244520
100.01 10 300,000 3,000,000 134,060 1,340,604 1,388 -100.01.25
10001017040
100.04 21.110 300,000 3,000,000 139,370 1,393,699 53,096 -
100.04.21
10001080020
100.07 21.1 300,000 3,000,000 144,109 1,441,093 47,393 -100.07.28
10001173710
100.08 21.110 300,000 3,000,000 152,569 1,525,685 84,592 -
100.08.26
10001199400
101.08 10 300,000 3,000,000 156,658 1,566,578 40,893 -101.08.24
10101176420
101 12 31 ( )
156,657,766 143,342,234 300,000,000149,176,485 7,481,281
156,657,766
( )102 4 13
2 10 27 10,912 51 11,002765,158 14,115,543 33,105,013 94,537,457 14,134,595 156,657,766
0.49% 9.01% 21.13% 60.35% 9.02% 100.00%
( ) 102 4 13
(%)3,393 642,226 0.41 4,517 10,022,201 6.40 1,350 9,666,311 6.17
592 7,023,616 4.48 275 4,829,970 3.08 312 7,637,144 4.88 151 5,235,793 3.34 100 4,564,252 2.91 168 11,689,820 7.46 83 11,442,246 7.30 22 5,994,032 3.83 7 3,350,272 2.14 5 3,612,710 2.31 4 3,367,217 2.15
23 67,579,956 43.14 11,002 156,657,766 100.00
( ) 102 4 13
6,358,698 4.06% 5,473,081 3.49% 4,989,128 3.19% 4,987,521 3.18% 4,868,525 3.11% 4,780,238 3.05% 3,928,000 2.51% 3,924,042 2.51% 3,800,000 2.43% 3,546,622 2.26%
1.
1.
40,893 40,893 -
- - -- - -
- - -
8,178 8,178 -
1.75 1.75 - 1.75 1.75 -
( )
1.
2010 2011 2012(e) 2013(f) 2014(f)
23,540 24,637 25,550 26,500 27,550
6,040 6,430 6,810 7,250 7,730
IC 7,600 7,760 8,070 8,390 8,660
10,000
20,000
30,000
40,000
50,000
PCB
4.7%
6.5%5.9%
4.0%2.1%
6.6%6.5%
3.7% 3.7% 4.0%
4.0%3.2%
4.4% 4.1% 4.2% 4.3%
2.
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PCB
1.
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2.
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- 51 -
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1010028123
0920123784
Deloitte & Touche12th Floor, Hung Tai Financial Plaza156 Min Sheng East Road, Sec.3Taipei 10596, Taiwan, ROC
Tel :+886 (2) 2545-9988Fax:+886 (2) 2545-9966www.deloitte.com.tw
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4170 853 - 2,026 -
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4000 2,365,885 100 2,230,000 100
5000 1,617,276 68 1,453,862 65
5910 748,609 32 776,138 35
6100 110,232 5 111,523 5 6200 190,352 8 193,129 9 6300 79,933 3 72,938 3 6000 380,517 16 377,590 17
6900 368,092 16 398,548 18
7140 12,985 1 16,023 1 7110 10,043 - 5,056 - 7160 1,326 - 11,171 1 7130 1,237 - 550 - 7310 - - 3,258 - 7480 3,903 - 5,767 - 7100
29,494 1 41,825 2
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7510 $ 37,627 2 $ 46,477 3 7530 2,684 - 1,753 - 7880 1,281 - 1,289 - 7500
41,592 2 49,519 3
7900 355,994 15 390,854 17
8110 81,643 3 95,697 4
9600 $ 274,351 12 $ 295,157 13
9601 $ 273,951 12 $ 302,908 13 9602 400 - ( 7,751 ) - $ 274,351 12 $ 295,157 13
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- 66 -
$ 274,351 $ 295,157
9 ( 2,738 ) 458,604 401,043
7,445 2,118 ( 12,985 ) ( 16,023 )
1,447 1,203 - ( 3,258 )
( 2,581 ) ( 447 ) 24,599 41,749
- 3,550
( 4,730 ) ( 1,233 ) ( 761 ) ( 28,852 )
( 124,517 ) 80,856 ( 36,084 ) ( 89,023 )
23,659 ( 88,855 ) ( 39,241 ) ( 26,933 )
290 ( 272 ) ( 36 ) 36 ( 3,990 ) 8,573
8,114 ( 396 ) ( 11,917 ) 17,362
2,721 51,855 61,243 22,287
625,640 667,759
- ( 15,960 )
30,682 18,988 - ( 9,610 )
( 552,861 ) ( 531,158 ) 37,491 3,610
- 67 -
$ 395 $ 27,690
( 321 ) 59,661 ( 10,212 ) ( 14,315 )
- ( 14,917 ) ( 494,826 ) ( 476,011 )
( 33,363 ) 18,573 295,007 325,370 ( 400,453 ) ( 416,487 )
( 439 ) 414 ( 110,416 ) ( 111,596 ) 28,422 48,411
- 15,887 ( 221,242 ) ( 119,428 )
( 90,428 ) 72,320
919,498 765,294
( 50,304 ) 80,163
- 1,721
$ 778,766 $ 919,498
$ 39,821 $ 43,093 $ 68,961 $ 36,587
$ 186,262 $ 332,719 $ - $ 261,585
$ - $ 60,560
$ 569,838 $ 476,397
( 16,977 ) 54,761 $ 552,861 $ 531,158
- 68 -
$ 1,721 6,960
946 4,990 17,198 472 ( 3,159 ) ( 5,305 )
( 3,934 ) 988,91
75% $ 14,917
- 69 -
Topoint Technology Co., Ltd. (B.V.I.)
Warpspeed Corporation (B.V.I.)
Topoint Japan Co., Ltd
- 70 -
Unipoint Technology Holdings Co., Ltd. (B.V.I.)
942 781
( )
Topoint Technology Co., Ltd. (B.V.I.)
Warpspeed Corporation (B.V.I.)
100%
100%
100%
Topoint Japan Co., Ltd.
100%
59.26%
100% 100%
100%
Unipoint Technology Holdings Co., Ltd.(B.V.I.)
100%
75%
100%
100%
- 71 -
Topoint Technology Co., Ltd.
(B.V.I.) Warpspeed Corporation (B.V.I.) Topoint Japan Co.,
Ltd.
Unipoint Technology Holdings Co., Ltd.(B.V.I.)
( )
( )
( )
( )
- 72 -
( )
( )
- 73 -
( )
( )
( )
- 74 -
( )
( )
( )
- 75 -
( )
( )
( )
- 76 -
( )
$ 1,324 $ 1,314 569,836 698,648
0.35%-2.60% 0.20% -3.10%
207,606 219,536 $ 778,766 $ 919,498
- 77 -
3,258
$ 849 $ 25,660
$ 7,770 $ 18,309
5,871 5,484 ( 12,985 ) ( 16,023 )
$ 656 $ 7,770
$ 677,587 $ 677,138 3,931 4,078
$ 673,656 $ 673,060
345,325 696,256
1.35%-1.60% 1.21%-1.92%
- 78 -
$ 125,165 $ - $ 100,132 $ 25,033
65,950 58,256 1,222 6,472 $ 191,115 $ 58,256 $ 101,354 $ 31,505
$ 80,115 $ - $ 64,092 $ 16,023
48,757 43,424 488 4,845 $ 128,872 $ 43,424 $ 64,580 $ 20,868
$ 115,268 $ 166,014 93,738 84,872
11,273 8,247 184,594 172,367
18,598 16,214 $ 423,471 $ 447,714
1,080,093
5,517 178
1,156,651 1,333
541
$ 9,240 $ 9,610
- 79 -
$ 166,442 $ 138,393 2,339,473 1,974,555 4,602 3,415 6,392 6,297 58,628 47,599
$ 2,575,537 $ 2,170,259
446,146
392,590
$ 31,848 $ 33,875 20,155 24,243 7,474 5,343
663 2,014 2,660 3,404
$ 62,800 $ 68,879
12,458
8,453
$ 7 $ 10 3,261 2,937
$ 3,268 $ 2,947
- 80 -
1.12%-1.53% 1.54% -2.07% $ 92,600 $ 125,963
( )
200,000 100
168,300 5,488
3.46% 26,212
3.03%
150,000 21.1
7,109
( )
150,000 100
- 81 -
127,535 618
3.25% 21,847
3.03%
150,000 21.1
7,109
$ - $ 650,000 $ 650,000 45,755 102,756 148,511 54,450 54,450 108,900
57,752 28,876 86,628 17,424 17,424 34,848
8,131 21,780 29,911 2,750 8,937 11,687
$ 186,262 $ 884,223 $ 1,070,485
- 82 -
$ - $ 550,000 $ 550,000
105,707 90,091 195,798 79,673 68,174 147,847 30,275 113,531 143,806
90,336 6,055 96,391 9,082 36,330 45,412 17,646 - 17,646
$ 332,719 $ 864,181 $ 1,196,900
( )
1,000,000
1,000,000
$ 1,000,000 $ 650,000 1.747%- 1.788%
- 83 -
$ 1,000,000 $ 550,000 1.703%
( )
24,511 93,192 2.43%-2.55%
2.38%-2.43%
100,177
54,655 2.45%
( )
23,823
2.50%
( ) Topoint Technology Co.,
Ltd. (B.V.I)
87,120 90,825 2.38% 2.15%
21,780 52,981
2.64% 2.32%
- 84 -
( )
231,007 50,000
86,628 195,798 6.90%
( )
34,848 45,412 1.46% 1.86%
( )
60,061
6.90%
( )
29,911 36,330 5.38% 5.58%
( )
11,687
2.33%
( )
17,646 2.05%-2.06%
3,000,000
300,000 10
300,000
30,000
- 85 -
1,566,578
( )
( )
( )
( )
( )
( )
( )
15% 3%
15% 3%
- 86 -
25%
$ 30,291 $ 27,555 40,893 37,199 $ 0.268 $ 0.249 110,416 111,596 0.724 0.749
40,893 8,178
37,199 7,440
- 87 -
$ 27,395 12,328 $ 0.079 110,950 0.708
( )
100.09.19 100.09.26 3,500 $20.70
1
100.09.26 100.09.26
3,500 $20.70 - $ -
- - 3,500 20.70 ( 190 ) 20.70 - -
3,310 3,500 - -
- 88 -
$ 20.70 3,310 3.74 $ 20.70 - $ 20.70
$ 20.70 3,500 4.74 $ 20.70 - $ 20.70
7,445 2,118
Black-Scholes
100.09.26
4.21%
1.12% 5
48.66%
$ 5.80
( )
95.03.29 95.04.07 5,520 $27.86 $57.20 96.12.13 96.12.18 5,000 41.32 $68.20
10,520
- 89 -
1
96.12.18 95.04.07
3,220 $ 41.32 - $ -
( 3,220 ) 41.32 - - - -
- -
96.12.18 95.04.07
3,545 $ 48.08 2,355 $ 27.86
- - ( 570 ) 27.86 ( 325 ) 48.08 ( 1,785 ) 27.86
3,220 - 2,254 -
$48.08 3,220 0.96 $ 48.08 2,254 $ 48.08
- 90 -
$273,951 $302,908
$273,069 $299,532 $ 1.75 $ 2.01
$ 1.74 $ 1.99 $ 1.71 $ 1.91
$ 1.70 $ 1.88
Black-Scholes
96.12.18
95.04.07
- -
2.43% 1.82% 3.875 4
44.35% 30.25%
$ 25.17 $ 15.22
$ 307,709 $ 273,951 156,658 $ 1.96 $ 1.75
- - 3,857
$ 307,709 $ 273,951 160,515 $ 1.92 $ 1.71
- 91 -
$ 352,114 $ 302,908 150,648 $ 2.34 $ 2.01
- - 1,928
- - 9
3,550 2,947 7,899
$ 355,664 $ 305,855 160,484 $ 2.22 $ 1.91
2.40 2.07
2.34 2.01 2.27 1.96
2.22 1.91
- 92 -
( )
$ 82,204 $ 88,605
( 30,118 ) ( 39,692 ) 6,421 2,384
6,613 15,597 ( 3,027 ) -
( 15,367 ) ( 19,022 ) ( 2,914 ) ( 2,270 )
12,131 9,920 $ 55,943 $ 55,522
15%
50%
2,914 2,270
Warpspeed Corporation (B.V.I.) Topoint Technology Co.,
Ltd. (B.V.I.) Unipoint Technology Holdings Co., Ltd. (B.V.I.)
( )
$ 55,943 $ 55,522
1,101 ( 1,574 ) 24,599 41,749 $ 81,643 $ 95,697
- 93 -
( )
$ 21,319 $ 14,409
6,913 4,912 6,479 6,089
3,370 3,207 879 912
611 696 - 15,367 - 1,232
$ 39,571 $ 46,824
$ 13,354 $ 10,616
9,325 7,984 8,077 7,366
470 671 - 4,551
( 391 ) ( 406 ) $ 30,835 $ 30,782
( $ 71,114 ) ( $ 54,973 )
$ 1,526 $ 1,526 2,705 2,705
6,036 6,036 4,313 4,313 13,054 13,054
1,771 1,771 896 896 2,667 2,667
- 94 -
$ 1,603 $ 1,603 731 731 978 978 3,312 3,312
760 760 $ 21,319 $ 21,319
( )
$ 29,582 $ 28,361
7.15% 6.49%
( )
$ - $ - 715,389 623,038
$ 715,389 $ 623,038
- 95 -
( )
6%
7,302 7,529
1,282 1,240
( )
$ - $ - 292 338
( 290 ) ( 266 ) 86 116
$ 88 $ 188
( )
$ 154 $ 153
14,052 11,842 14,206 11,995
- 96 -
$ 2,983 $ 2,620 17,189 14,615
( 16,945 ) ( 14,126 ) 244 489
( 148 ) ( 161 ) ( 5,360 ) ( 3,011 )
( $ 5,264 ) ( $ 2,683 ) ( ) $ 163 $ 163 ( )
1.75% 2% 1% 1%
1.75% 2%
( )
$ 2,669 $ 635 $ - $ -
1,015 597
14,162 10,241
Topoint Technology Co., Ltd. B.V.I. Warpspeed Corporation
B.V.I. Unipiont Technology Holdings Co., Ltd B.V.I.
- 97 -
$ 277,133 $ 126,528 $ 403,661
11,954 4,138 16,092 14,976 7,591 22,567
2,433 4,524 6,957 $ 306,496 $ 142,781 $ 449,277
$ 410,444 $ 35,702 $ 446,146 $ 3,635 $ 8,823 $ 12,458
$ 232,302 $ 132,221 $ 364,523
10,298 4,020 14,318 11,875 6,680 18,555
1,283 5,128 6,411 $ 255,758 $ 148,049 $ 403,807
$ 358,712 $ 33,878 $ 392,590 $ 2,515 $ 5,938 $ 8,453
( )
- 98 -
( )
$ 314,074 13 $ 227,401 10 97,571 4 62,406 3 29,276 2 27,589 1 3,157 - 3,029 - 2,309 - 22 -
$ 446,387 19 $ 320,447 14
$ 4,531 1 $ 6,353 - 3,422 - - -
$ 7,953 1 $ 6,353 -
$ 325 - $ - -
$ 3,497 - $ - -
$ 27 - $ 1,046 2
$ 95,209 52 $ 23,928 41 73,816 40 18,453 32 10,724 6 14,013 24 1,525 1 1,681 3 1,318 1 - -
$ 182,592 100 $ 58,075 100
$ 3,948 47 $ - - 4,095 48 - -
8,043 95 - -
387 5 316 100 $ 8,430 100 $ 316 100
$ - - $ 4 - $ - - $ 17,646 5
- 99 -
( )
$ 13,071 $ 15,289 8,958 7,727 5,200 4,907
$ 27,229 $ 27,923
$ 1,371,932 $ 2,023,108
( ) 5,077
( ) 10,744
$ 2,750,229 0.0273 $ 75,082 $ 2,850,321 0.0263 $ 74,963 250,313 4.66 1,166,460 223,862 4.8070 1,076,104
6,643 29.04 192,918 9,802 30.275 296,743 8,107 0.3364 2,727 6,995 0.3906 2,732
62,690 4.66 292,135 90,590 4.8070 435,467
11,465 29.04 322,946 13,089 30.275 396,276
- 100 -
( )
$ 849 $ 849 $ 25,660 $ 25,660
( )
1.
2.
3.
4.
( )
$ 849 $ 25,660 $ - $ -
- 101 -
( )
3,258
( )
1.
2.
3.
( )
1.
2.
3.
4.
5.
6.
7.
8.
- 102 -
9.
10.
( )
1.
2.
(1)
(2)
(3)
(4)
(5)
(6)
( )
( )
$ 775,319
$ 1,590,566
$ -
$ -
$ 2,365,885 $ 336,154 $ 3,068 $ - ( $ 339,222 ) $ -
$ 170,060 $ 201,302 ( $ 1,609 ) ( $ 13,759 ) $ 355,994 $ - $ - $ - $ - $ -
- 103 -
$ 757,859
$ 1,472,141
$ -
$ -
$ 2,230,000 $ 315,853 $ 3,372 $ - ( $ 319,225 ) $ -
$ 150,491 $ 246,244 ( $ 235 ) ( $ 5,646 ) $ 390,854 $ - $ - $ - $ - $ -
( )
$ 1,667,212 $ 1,613,461 698,673 616,539
$ 2,365,885 $ 2,230,000
( )
$ 541,549 $ 531,037 1,554,902 1,447,437 269,434 251,526
$ 2,365,885 $ 2,230,000
$ 1,457,891 $ 1,389,660 1,920,785 1,989,069 2,724 -
$ 3,381,400 $ 3,378,729
( )
$ 319,140 $ 292,157
314,074 227,401 $ 633,214 $ 519,558
- 104 -
10%
( )
IFRSs
IFRSs
1. 98 10 1 101
12 31
(1)
(2) IFRSs (3) IFRSs
(4) IFRSs (5) IFRS1
(6)
(7) 2. 100 1 1 100
12 31
(1) IFRSs (2) IFRS1
- 105 -
3. 101 1 1 101
12 31
(1) IFRSs (2) IFRSs2012
(3)
( ) IFRSs
1
1
IFRSs
IFRSs
IFRSs
1.
IFRSs
3
2.
IFRSs
2
- 106 -
3.
IFRSs
4.
IFRSs
IFRSs
IFRSs
IFRSs
IFRSs 19
IFRSs 17
IFRSs
IFRSs
- 107 -
IFRSs
IFRSs
IFRSs
IFRSs
IFRSs
( ) IFRSs
1.
$ 2,395,098 $ - ( $ 46,824 ) $ 2,348,274 (1) 9,610 - - 9,610 3,294,131 - ( 46,234 ) 3,247,897 (3)(4)
- - 7,357 7,357 (3) - - 33,875 33,875 (3) - - 3,105 3,105 (3)
118,063 ( 980 ) 49,127 166,210 (1)(2)(3) (4)(5)(6)
$ 5,816,902 ( $ 980 ) $ 406 $ 5,816,328
$ 979,414 $ 5,981 $ - $ 985,395 (5) 864,181 - - 864,181 65,733 1,232 406 67,371 (2)(6)
1,909,328 7,213 406 1,916,947 1,525,685 - - 1,525,685
1,187,279 - - 1,187,279 835,422 181,967 - 1,017,389 (5)(6)(7)
197,810 ( 190,040 ) - 7,770 (7) 161,378 ( 120 ) - 161,258 (5)
3,907,574 ( 8,193 ) - 3,899,381 $ 5,816,902 ( $ 980 ) $ 406 $ 5,816,328
- 108 -
(1) IFRSs
46,824
(2) IFRSs
IFRSs
406
(3) IFRSs
33,875
24,243
7,357
299 3,105
(4) IFRSs
70,776
(5) A.
IFRSs
5,981
5,823 158
B.
1,037
999 38
(6) A. IFRSs
1,232
2,683
1,232 3,915
B.
666 666
- 109 -
(7) IFRSs
190,040
2.
$ 2,403,242 $ - ( $ 39,571 ) $ 2,363,671 (1) 9,240 - - 9,240 3,302,650 - 14,762 3,317,412 (3)(4)
- - 8,137 8,137 (3) - - 31,848 31,848 (3) - - 2,512 2,512 (3)
114,544 ( 3,076 ) ( 17,297 ) 94,171 (1)(2)(3) (4)(5)(6)
$ 5,829,676 ( $ 3,076 ) $ 391 $ 5,826,991
$ 872,706 $ 6,343 $ - $ 879,049 (5) 884,223 - - 884,223 81,435 1,089 391 82,915 (2)(6)
1,838,364 7,432 391 1,846,187 1,566,578 - - 1,566,578
1,194,724 - - 1,194,724 958,064 179,674 - 1,137,738 (5)(6)(7)
84,223 ( 190,040 ) - ( 105,817 ) (7) 187,723 ( 142 ) - 187,581 (5)
3,991,312 ( 10,508 ) - 3,980,804 $ 5,829,676 ( $ 3,076 ) $ 391 $ 5,826,991
(1) IFRSs
39,571
(2) IFRSs
IFRSs
391
(3) IFRSs
31,848
20,155
8,137
148 2,512
(4) IFRSs
5,541
- 110 -
(5) A. IFRSs 6,343
6,164 179
B.
1,108
1,071 37
(6) A. IFRSs
1,089
5,264 1,089
6,353 (2,548)
(2,115)
B.
647 647
(7) IFRSs
190,040
(108,950)
3.
$ 2,365,885 $ - $ - $ 2,365,885 ( 1,617,276 ) - - ( 1,617,276 ) 748,609 - - 748,609 ( 380,517 ) ( 252 ) - ( 380,769 ) (1)(2) 368,092 ( 252 ) - 367,840
( 12,098 ) - - ( 12,098 ) 355,994 ( 252 ) - 355,742
( 81,643 ) 52 - ( 81,591 ) (3) $ 274,351 ( $ 200 ) $ - 274,151
( 108,950 )
(5)
( 7,114 )
( 2,115 )
(4)
$ 155,972
(1) IFRSs
362
(2) IFRSs
110
- 111 -
(3) 52
(4) IFRSs
1,089
5,264 1,089
6,353 (2,548)
(2,115)
(5) IFRSs
190,040
(108,950)
4.
IFRSs
1
IFRSs
IFRSs
190,040
IFRSs
IFRSs 181,967
( )
IFRSs
IFRSs IFRSs
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Deloitte & Touche12th Floor, Hung Tai Financial Plaza156 Min Sheng East Road, Sec.3Taipei 10596, Taiwan, ROC
Tel :+886 (2) 2545-9988Fax:+886 (2) 2545-9966www.deloitte.com.tw
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771,610 718
541
- 143 -
Topoint Technology
Co., Ltd. B.V.I.
$ 2,717,440 100 $ 2,579,574 100 265,784 59.26 218,618 58.50
Warpspeed Corporation B.V.I.
1,020 100 1,127 100
Topoint Japan Co., Ltd. ( 1,831 ) 100 ( 432 ) 100 2,982,413 2,798,887
1,831 432
$ 2,984,244 $ 2,799,319
Topoint Technology Co., Ltd B.V.I.
Unipoint Technology Holdings Co., Ltd. B.V.I.
Warpspeed Corporation B.V.I.
Topoint Japan Co., Ltd.
- 144 -
$ 124,985 $ 109,684 996,166 837,856 1,675 1,449 2,846 2,706 41,177 38,293
$ 1,166,849 $ 989,988
185,334
186,437
1.12%-1.50%1.54%-1.82% $ 34,520 $ 65,413
( )
200,000 100
168,300 5,488
3.46% 26,212
3.03%
- 145 -
150,000 21.1
7,109
( )
150,000 100
127,535 618
3.25% 21,847
3.03%
150,000 21.1
7,109
- 146 -
$ - $ 650,000 $ 650,000 18,565 5,946 24,511
$ 18,565 $ 655,946 $ 674,511
$ - $ 550,000 $ 550,000 68,689 24,503 93,192 17,646 - 17,646
$ 86,335 $ 574,503 $ 660,838
( )
1,000,000
1,000,000
$ 1,000,000 $ 650,000 1.747%- 1.788%
- 147 -
$ 1,000,000 $ 550,000 1.703%
( )
2.43%-2.55% 2.38%-2.43%
( )
2.05%-2.06%
3,000,000
300,000 10
300,000
30,000
1,566,578
- 148 -
( )
( )
( )
( )
( )
( )
( )
15% 3%
15% 3%
- 149 -
25%
$ 30,291 $ 27,555 40,893 37,199 $ 0.268 $ 0.249 110,416 111,596 0.724 0.749
40,893 8,178
37,199 7,440
$ 27,395 12,328 $ 0.079 110,950 0.708
- 150 -
( )
100.09.19 100.09.26 3,500 $20.70
1
100.09.26 100.09.26
3,500 $20.70 - $ -
- - 3,500 20.70 ( 190 ) 20.70 - -
3,310 3,500 - -
$ 20.70 3,310 3.74 $ 20.70 - $ 20.70
- 151 -
$ 20.70 3,500 4.74 $ 20.70 - $ 20.70
7,445 2,118
Black-Scholes
100.09.26
4.21%
1.12% 5
48.66%
$ 5.80
( )
95.03.29 95.04.07 5,520 $27.86 $57.20 96.12.13 96.12.18 5,000 41.32 $68.20
10,520
1
- 152 -
96.12.18 95.04.07
3,220 $ 41.32 - $ -
( 3,220 ) 41.32 - - - -
- -
96.12.18 95.04.07
3,545 $ 48.08 2,355 $ 27.86
- - ( 570 ) 27.86 ( 325 ) 48.08 ( 1,785 ) 27.86
3,220 - 2,254 -
$ 48.08 3,220 0.96 $ 48.08 2,254 $ 48.08
$ 273,951 $ 302,908
$ 273,069 $ 299,532 $ 1.75 $ 2.01
$ 1.74 $ 1.99 $ 1.71 $ 1.91
$ 1.70 $ 1.88
- 153 -
Black-Scholes
96.12.18
95.04.07
- -
2.43% 1.82% 3.875 4
44.35% 30.25%
$ 25.17 $ 15.22
$ 307,709 $ 273,951 156,658 $ 1.96 $ 1.75
- - 3,857
$ 307,709 $ 273,951 160,515 $ 1.92 $ 1.71
$ 352,114 $ 302,908 150,648 $ 2.34 $ 2.01
- - 1,928
- - 9
3,550 2,947 7,899
$ 355,664 $ 305,855 160,484 $ 2.22 $ 1.91
- 154 -
2.40 2.07
2.34 2.01 2.27 1.96
2.22 1.91
( )
$ 52,310 $ 59,859
( 30,457 ) ( 37,602 ) 3,012 ( 154 )
( 15,367 ) ( 19,022 ) 12,131 9,920
$ 21,629 $ 13,001
( )
$ 21,629 $ 13,001
5 667 12,124 35,538 $ 33,758 $ 49,206
- 155 -
( )
$ 7,373 $ 4,912
999 1,022 289 300 - 15,367
( 725 ) ( 191 ) $ 7,936 $ 21,410
$ 9,325 $ 7,984 6,552 6,558
( 391 ) ( 406 ) $ 15,486 $ 14,136
( )
$ 29,582 $ 28,361
7.15% 6.49%
( )
$ - $ - 715,389 623,038
$ 715,389 $ 623,038
- 156 -
( )
6%
7,302 7,529
1,282 1,240
( )
$ - $ - 292 338
( 290 ) ( 266 ) 86 116
$ 88 $ 188
( )
$ 154 $ 153
14,052 11,842 14,206 11,995
2,983 2,620
- 157 -
$ 17,189 $ 14,615 ( 16,945 ) ( 14,126 )
244 489 ( 148 ) ( 161 )
( 5,360 ) ( 3,011 )
( $ 5,264 ) ( $ 2,683 )
( ) $ 163 $ 163 ( )
1.75% 2% 1% 1%
1.75% 2%
( )
$ 2,669 $ 635 $ - $ -
$ 144,138 $ 75,923 $ 220,061
10,415 3,832 14,247 5,065 2,325 7,390
- 3,569 3,569 $ 159,618 $ 85,649 $ 245,267
$ 177,331 $ 8,003 $ 185,334 $ 330 $ 1,836 $ 2,166
- 158 -
$ 138,394 $ 79,763 $ 218,157
9,999 3,400 13,399 5,478 2,239 7,717
100 4,450 4,550 $ 153,971 $ 89,852 $ 243,823
$ 176,604 $ 9,833 $ 186,437 $ 330 $ 1,533 $ 1,863
( )
Warpspeed Corporation B.V.I. Topoint Technology Co., Ltd. B.V.I. Topoint Japan Co., Ltd.
Unipoint Technology Holdings Co.,
Ltd. B.V.I.
- 159 -
( )
$ 213,316 21 $ 217,811 20 Warpspeed Corporation
B.V.I. 155,206 15 184,568 18
102,508 10 56,085 5
78,440 8 75,200 7 8,394 1 1,734 -
$ 557,864 55 $ 535,398 50
$ 4,531 1 $ 6,353 1
2,973 1 1,547 - Warpspeed Corporation
B.V.I. 95 - 1,825 1 $ 7,599 2 $ 9,725 2
$ 1,600 - $ 100 -
$ 5 - $ - -
$ 753 - $ - -
$ 39 100 $ 33 100
Warpspeed Corporation
B.V.I. $ 135 7 $ - - - - 448 54
$ 135 7 $ 448 54
$ 27 - $ 1,046 6
- 160 -
Warpspeed Corporation B.V.I.
$ 111,096 55 $ - -
23,807 12 39,375 57
- - 18 - 23,807 12 39,393 57
Warpspeed CorporationB.V.I.
21,723 11 5,763 8 187 - 149 -
21,910 11 5,912 8
20,624 10 13,859 20
17,629 9 7,418 11
6,265 3 1,821 3
- - 56 - 6,265 3 1,877 3
Topoint Japan Co., Ltd. 1,756 - 382 1
$ 203,087 100 $ 68,841 100
$ 300 5 $ 100 2
$ - - $ 4 -
- 161 -
$ 387 39 $ 316 25
346 35 162 13 254 26 5 -
Warpspeed CorporationB.V.I. - - 800 62
$ 987 100 $ 1,283 100
$ 3 - $ 3 - $ - - $ 17,646 20
45,557 50,455
4,898
14,451 14,188
263
111,145 16,294
2,335 435
( )
$ 9,532 $ 11,765 237 237 5,200 4,907
$ 14,969 $ 16,909
- 162 -
$ 340,592 $ 914,305
( ) Topoint Technology Co., Ltd. B.V.I.
145,200 85,842 12,632
( ) 1,220
$ 2,750,229 0.0273 $ 75,082 $ 2,850,321 0.0263 $ 74,963 3,700 0.3364 1,245 7,834 0.3906 3,060 9,325 29.04 270,795 4,213 30.275 127,561
93,618 29.04 2,718,680 85,211 30.275 2,579,759
2,871 29.04 83,377 1,850 30.275 56,009
5,443 0.3364 1,831 1,107 0.3906 432
- 163 -
( )
$ 849 $ 849 $ 25,660 $ 25,660 2,984,244 2,985,484 2,799,319 2,799,504
1,831 1,831 432 432
( )
1.
2.
3.
4.
- 164 -
( )
$ 849 $ 25,660 $ - $ -
( )
3,258
( )
1.
2.
3.
( )
1.
2.
3.
4.
- 165 -
5.
6.
7.
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9.
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- 166 -
IFRSs
IFRSs
1 To
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chno
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Co.
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$
2,
000
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To
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Top
oint
Tec
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Co.
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. (B
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0
16
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1,
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431
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W
arp
spee
d C
orp
orat
ion
(B.V
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100%
Topoint Technology Co., Ltd. (B.V.I.)
59.26%100% 100%
Topoint Japan Co., Ltd.
Warpspeed Corporation (B.V.I.)
100% 100% 100%100% 100%
Unipoint Technology Holdings Co.,
Ltd.(B.V.I.)
100%75% 100%
