股票代號：6508 惠光股份有限公司
TRANSCRIPT
107 2018 ANNUAL REPORT
1 0 8 6 2 4
(06)570-2181 (06)570-2181
[email protected] [email protected]
(02)2381-6288
395 12
http://www.pwc.com/tw
........................................................ 16
.......................................................... 39
.......................................................... 39
........................................ 39
.......................... 40
................. 42
........................................................... 198
........................................................... 200
108
1,778,854 1,627,069 9.33%
160,735 149,394 7.59%
236,841 168,389 40.65%
2.16 1.63 32.52%
2,168,932 2,072,751 4.64%
214,572 223,771 -4.11%
248,054 179,747 38.00%
2.16 1.63 32.52%
27.52% 30.13%
108 4 26
()
106.6.28 3 106.6.28 2,369,980 2.91% 2,584,600 3.06% 0 0 0 0
MPA,Economic
Policy Mgt.,Columbia
University MBA,Finance
7,986,746
9.47%
3,273,507
()
3,273,507
3.88%
7,986,746
3
106.6.28 3 91.06.26 0 0 0 0 0 0 0 0
()
106.6.28 3 91.06.26 0 0 0 0 0 0 0 0
()
()
106.6.28 3 91.06.26 0 0 0 0 0 0 0 0
106.6.28 3 106.6.28 0 0 0 0 0 0 0 0
2()()()
()()()
10
() 70.50 27.50
107 12 31
1 2 3 4 5 6 7 8 9 10
0
1
3
6
7
8
97.11.05 2,584,600 3.06% 0 0 0 0
MPA,Economic Policy Mgt.,
Columbia University MBA, Finance
Univ. of Southern Cal.
() 2
99.02.01 146,082 0.17 0 0 0 0
3
105.07.01 70,336 0.08 0 0 0 0
107.01.01 42,863 0.05% 0 0 0 0 4
100.10.01 21,442 0.03 0 0 0 0
106.03.01 64,149 0.08 5,206 0.01% 0 0
()
106.03.01 56,609 0.07 0 0 0 0
1()()()() HUITEX Limited
2()()()()()()
3
F G
0 0 0 0 3,779 3,779 0 0 2.07% 2.07% 9,001 9,001 0 0 0 3,800 0 3,800 0 0 0 0 9.09% 9.09%
13
(A+B+C+D) (A+B+C+D+E+F+G)
2,000,000
()
()
()
()
2,000,0005,000,000
5,000,00010,000,000
10,000,00015,000,000
15,000,00030,000,000
30,000,00050,000,000
50,000,000100,000,000
100,000,000
7 7 7 7
2.
2,000,0005,000,000
5,000,00010,000,000
10,000,00015,000,000
15,000,00030,000,000
30,000,00050,000,000
50,000,000100,000,000
100,000,000
4 4
1: 107.3.1
4,786 4,786 0 0 2,023 2,023 0 5,708 0 5,708 6.87 6.87 0 0 0 0
( 1)
7,876 0 7,876 4.32
4 0 80.00%
()
5 0 100.00%
5 0 100.00%
5 0 100.00%
5 0 100.00%
()2.
()
:
:
: 16 1 17 1 7
100 12 29
17
107 :::
1 2 3 4 5
5 A
() 14 5 107 1 (
18) 14 5
()
107
19)
1
:www.huikwang.com///
1
V V V V V V V V V
V V V V V V V V V
()
: V V V V V V V V
V V V V V V V V
V V V V V V V V
V V V V V V V V
V V V V V V V V
27
()
1.
3
6
7
8 30
2
1
0
(
(3)
E-mail
1.
2.
3.
4.
e-mail
(
112,383,786 107
38
2.
§
14-3
107.03.26
8.
9.
Huikwang Corporation in Ho Chi Minh City
V
V
V
V
V
V
V
V
V
V
39
3 4,0006,000
4 6,0008,000
5 8,00010,000
6 10,000
40
89 0 0 0
79 0 0 0
16 0 0 0
15 0 0 0
3 0 0 0
15 0 0 0
15 0 0 0
2.
3.
42
HUI KWANG
HUI KWANG
(THAILAND) CO.,
HUITEX TECHNOLOGY
16,726,290
103.8.6
1030029838
18,192,220
104.7.21
1040027403
18,237,400 1
18,539,420 2
11,321,440 3
84,379,393 15,620,607 100,000,000
170 30,462,791 53,832,987 83,445 84,379,393
0.00% 36.10% 63.80% 0.10% 100.00%
44
1 999 3,998 441,722 0.52
1,000 5,000 3,663 7,017,823 8.32
5,001 10,000 700 4,653,725 5.52
10,001 15,000 305 3,538,183 4.19
15,001 20,000 98 1,697,638 2.01
20,001 30,000 130 3,092,727 3.67
30,001 50,000 72 2,753,988 3.26
50,001 100,000 54 3,556,306 4.21
100,001 200,000 17 2,160,283 2.56
200,001 400,000 7 1,998,615 2.37
400,001 600,000
600,001 800,000
800,001 1,000,000
5% 108 4 26
\
15,343,113 18.18%
7,986,746 9.47%
6,045,178 7.16%
3,581,479 4.24%
3,415,210 4.05%
3,273,507 3.88%
2,584,600 3.06%
2,345,849 2.78%
2,293,264 2.72%
2,233,006 2.65%
106 107
( 6) 5.02% 5.54%( 8)
1
8
108 6 24
$164,091,250
11,338,140 3,779,380
24
6.22 100
12
DIN
GRIGM13/GM17
(1.2.5)
(2)
5.
106~107
841,410 40.59 991,757 45.73
95,820 4.62 68,838 3.17
30,832 1.49 75,158 3.47
109,017 5.26 127,153 5.86
144,112 6.95 50,534 2.33
- - 87,843 4.05
56
2.
A.
57
()
93 91
ISO-14001 ISO 9001
350
c.
59
%
1 BOROUGE 370,495 26.00 BOROUGE 359,955 25.63 BOROUGE 79,574 23.67
2 CHEVRON
~65~
— 13,921 1,364,914 — 12,144 1,284,802
— 17,100 807,689 — 15,822 813,772
— 31,021 2,127,603 — 27,966 2,098,574
3,037 546,298 5,323 730,259 2,976 511,259 5,099 713,680
1,355 105,532 12,270 690,662 1,649 121,889 13,441 822,104
4,392 651,830 17,593 1,420,921 4,625 633,148 18,540 1,535,784
-
D0306-04 106.08.10~111.04.04
D0683-01 107.04.03~112.04.02
(105) FA130480
1.
60
6
1
108 3
1,902,680 1,904,744 1,951,533 2,032,688 2,061,844 2,121,862
783,131 769,043 754,214 704,144 673,465 682,796
15,055 13,890 12,584 12,399 11,981 12,218
220,914 226,749 199,768 203,337 190,599 197,324
2,921,780 2,914,426 2,918,099 2,952,568 2,937,889 3,014,200
769,439 735,389 744,015 794,528 695,254 681,431
909,390 838,829 849,826 906,912 3 3
138,079 139,838 127,728 95,063 113,226 121,274
907,517 875,227 871,743 889,591 808,480 802,705
1,047,468 978,667 977,554 1,001,975 3 3
155,381 160,300 164,134 168,124 173,188 173,188
884,377 928,230 975,767 991,661 3 3
41,500 35,619 -29,568 -49,990 -62,177 -47,363
0 0 0 0 0 0
0 0 0 0 0 0
1,874,311 1,935,759 1,940,545 1,950,593 3 3
1103-107
1
108 3
1,338,164 1,305,168 1,372,415 1,565,009 1,529,993
108 1
1,598 556 344 342 186
896,839 933,430 914,205 720,645 791,479
2,856,132 2,855,441 2,901,035 2,863,931 2,865,046
699,445 669,939 715,927 696,393 615,443
839,396 773,379 610,116 808,777 3
142,425 146,303 138,752 104,561 120,194
841,870 816,242 854,679 800,954 735,637
981,821 919,682 748,868 913,338 3
155,381 160,300 164,134 168,124 173,188
884,377 928,230 975,767 991,661 3
41,500 35,619 -29,568 -49,990 -62,177
0 0 0 0 0
0 0 0 0 0
1,874,311 1,935,759 1,940,545 1,950,593 3
1103-107
21081
3
1
108 3
2,704,135 2,323,930 2,299,281 2,072,751 2,168,932 594,711
591,624 486,898 545,986 498,356 502,354 165,992
292,407 205,137 221,408 223,771 214,572 87,358
18,762 17,201 9,107 -44,024 33,482 3,839
311,169 222,338 230,515 179,747 248,054 91,197
240,059 164,694 169,254 136,578 182,324 67,272
0 0 0 0 0 0
240,059 164,694 169,254 136,578 182,324 67,272
24,230 -7,368 -64,814 -20,397 -11,569 14,814
264,289 157,326 104,440 116,181 170,755 82,086
240,059 164,694 169,254 136,578 182,324 67,272
264,289 157,326 104,440 116,181 170,755 82,086
0 0 0 0 0 0
3.09 2.03 2.04 1.63 2.16 0.80
1103-107
1
108 3 31
2,220,663 1,829,998 1,854,895 1,627,069 1,778,854
108 1
80,109 52,204 47,861 18,995 76,106
293,032 204,914 208,008 168,389 236,841
240,059 164,694 169,254 136,578 182,324
0 0 0 0 0
240,059 164,694 169,254 136,578 182,324
264,289 157,326 104,440 116,181 170,755
240,059 164,694 169,254 136,578 182,324
264,289 157,326 104,440 116,181 170,755
0 0 0 0 0
3.09 2.03 2.04 1.63 2.16
1103~107
( 1) 108 3
31 2 103 104 105 106 107
69.26 80.57 79.69 91.47 88.37 92
2.47 2.02 2.03 1.86 1.93 0.53
9.81 10.50 13.12 11.92 10.29 2.41
147.77 180.69 179.80 196.23 189.11 169
3.44 2.99 3.02 2.84 3.15 0.88
0.96 0.80 0.79 0.71 0.74 0.20
3.09 2.07 2.08 1.64 2.16 0.80
20%
1.
4.
3103~104
2.
(3)
(7)
(2)
(3)
( 1)
108 3 31
103 104 105 106 107
108 1
( 1) 106.20 94.23 111.57 100.79 149.88
87.05 61.50 51.99 42.91 71.13
71.85 81.29 86.49 103.69 96.82
2.89 2.28 2.30 2.00 2.16
7.82 7.92 8.31 7.53 8.34
126.30 160.09 158.70 182.50 168.98
3.58 2.96 3.02 2.73 3.17
0.80 0.64 0.64 0.56 0.62
3.09 2.07 2.08 1.64 2.16
( 2) 3.88 0.23 7.83 2.10
20%
1.
4.
1103~107
2103~104
2.
(3)
(7)
(2)
(3)
1 0 8 3 2 6
~79~
()
107 106 1 1 12 31
32,646
1050029592
(82)() 44927 1 0 8 3 2 6
107 106 12 31
~84~
107 12 31 106 12 31 % %
1136
1170 () 423,730 14 306,235 10
1200 9,396 - 6,906 -
1410 44,802 2 27,230 1
1476 () 1,610 - 173,781 6
11XX 2,061,844 70 2,032,688 69
1760 () 142,350 5 143,665 5
1780 () 11,981 1 12,399 1
1840 () 11,488 - 10,878 -
1915 () 4,211 - 12,085 -
1920 1,101 - 2,256 -
1990 8,638 - 8,439 -
15XX 876,045 30 919,880 31
1XXX $ 2,937,889 100 $ 2,952,568 100
( )
107 106 12 31
~85~
107 12 31 106 12 31 % %
2130 () 40,502 1 - -
2150 47,722 2 65,582 2
2170 143,063 5 67,674 2
2200 () 89,628 3 95,517 3
2220 9,092 - 8,753 1
2230 10,609 - 35,094 1
2310 14,736 1 61,937 2
21XX 695,254 24 794,528 27
2640 () 18,477 1 19,211 1
2645 1,273 - 927 -
()()
3X2X $ 2,937,889 100 $ 2,952,568 100
107 106 1 1 12 31
()
~86~
107 106 % %
4000 () $ 2,168,932 100 $ 2,072,751 100
5000 ()()( )()( ) ( 1,666,578 ) ( 77 ) ( 1,574,395 ) ( 76 )
5900 502,354 23 498,356 24 ()()(
)()( )
6100 ( 158,782 ) ( 7 ) ( 158,342 ) ( 8 ) 6200 ( 93,445 ) ( 4 ) ( 90,968 ) ( 4 ) 6300 ( 34,746 ) ( 2 ) ( 28,168 ) ( 1 ) 6450 ( 4,444 ) - - - 6000 ( 291,417 ) ( 13 ) ( 277,478 ) ( 13 ) 6500 ()(
)() 3,635 - 2,893 - 6900 214,572 10 223,771 11 7010 () 19,175 1 15,453 1 7020 () 17,594 - ( 55,695 ) ( 3 ) 7050 ()() ( 3,287 ) - ( 3,782 ) - 7000 33,482 1 ( 44,024 ) ( 2 ) 7900 248,054 11 179,747 9 7950 () ( 65,730 ) ( 3 ) ( 43,169 ) ( 2 ) 8200 $ 182,324 8 $ 136,578 7
8311 () $ 513 - $ 30 - 8349
()
8500 $ 170,755 8 $ 116,181 6
8610 $ 182,324 8 $ 136,578 7
8710 $ 170,755 8 $ 116,181 6
9750 () $ 2.16 $ 1.63
9850 () $ 2.15 $ 1.62
107 106 1 1 12 31
~87~
106 1 1 $ 813,933 $ 164,134 $ 232,660 $ 206,486 $ 658,711 ( $ 29,568 ) $ 2,046,356
106 - - - - 136,578 - 136,578
106 12 31 $ 832,473 $ 168,124 $ 249,586 $ 206,486 $ 656,298 ( $ 49,990 ) $ 2,062,977
107
107 1 1 $ 832,473 $ 168,124 $ 249,586 $ 206,486 $ 656,298 ( $ 49,990 ) $ 2,062,977
107 - - - - 182,324 - 182,324
107 12 31 $ 843,795 $ 173,188 $ 263,243 $ 206,486 $ 704,874 ( $ 62,177 ) $ 2,129,409
107 106 1 1 12 31
107 106
~88~
()() 156 160
() 2,690 2,658
() ( 12,556 ) ( 8,278 )
304,496 271,068
12,858 9,633
( 3,355 ) ( 4,004 )
( 72,317 ) ( 59,799 )
241,682 216,898
( )
107 106 1 1 12 31
107 106
~89~
()()(
) ( 21 ) ( 8 )
54 12 27 ( )
15 15
12
~91~
//
2014-2016- 1
19 108 1 1
28 108 1 1
23 108 1 1
2015-2017 108 1 1
10 28
3. 107 1 1 IFRS 9 IFRS 15 106
39 ( IAS 39 )
11 ( IAS 11) 18 ( IAS 18)
IAS 39 ( ) IFRS 15 106
IAS 11 IAS 18
( )
107 12 31 106 12 31
~95~
3.
4.
5.
6.
( )
7
( ) ( )
( )
2. 106 12 31
$166,812 107 12 31
( )
$ 53,665
1.
$ 141,795 $ 166,022
$ 431,669 $ 309,866
~103~
$ 46,594 $ - $ 46,594
68,479 - 68,479
414,139 ( 24,577) 389,562
$ 831,381 ($ 32,646) $ 798,735
$ 31,850 ($ 526) $ 31,324
4,402 - 4,402
42,709 - 42,709
475,712 ( 25,487) 450,225
$ 891,665 ($ 33,667) $ 857,998
$ 1,665,867 $ 1,569,357
35 87
()() ( 885) 468
1,697 4,610
( 136) ( 127)
$ 1,666,578 $ 1,574,395
107 1 1
$ 170,747 $ 1,491 $ 478,585 $ 738,806 $ 47,090 $ 45,326 $ 37,323 $ 68,033 $ - $ 1,587,401
- ( 494) ( 246,724) ( 503,831) ( 39,274) ( 36,994) ( 27,322) ( 28,618) - ( 883,257)
$ 170,747 $ 997 $ 231,861 $ 234,975 $ 7,816 $ 8,332 $ 10,001 $ 39,415 $ - $ 704,144
107
1 1 $ 170,747 $ 997 $ 231,861 $ 234,975 $ 7,816 $ 8,332 $ 10,001 $ 39,415 $ - $ 704,144
- - 4,057 5,914 23 560 148 3,534 8,671 22,907
- - 2,211 6,844 - 3,746 - - - 12,801
- ( 187) ( 17,163) ( 33,473) ( 2,407) ( 3,729) ( 1,026) ( 3,315) - ( 61,300)
- - - ( 24,389) - ( 1,176) ( 750) ( 894) - ( 27,209)
- - - 21,982 - 1,107 750 781 - 24,620
- - ( 1,592) ( 903) ( 8) 20 - ( 7) ( 8) ( 2,498)
12 31 $ 170,747 $ 810 $ 219,374 $ 210,950 $ 5,424 $ 8,860 $ 9,123 $ 39,514 $ 8,663 $ 673,465
107 12 31
$ 170,747 $ 1,491 $ 480,109 $ 724,403 $ 47,082 $ 48,437 $ 36,721 $ 70,635 $ 8,663 $ 1,588,288
- ( 681) ( 260,735) ( 513,453) ( 41,658) ( 39,577) ( 27,598) ( 31,121) - ( 914,823)
$ 170,747 $ 810 $ 219,374 $ 210,950 $ 5,424 $ 8,860 $ 9,123 $ 39,514 $ 8,663 $ 673,465
~105~
106 1 1
$ 170,747 $ 1,491 $ 479,117 $ 739,088 $ 47,463 $ 45,468 $ 38,551 $ 66,156 $ 690 $ 1,588,771
- ( 308) ( 232,500) ( 473,490) ( 37,443) ( 35,519) ( 27,440) ( 27,857) - ( 834,557)
$ 170,747 $ 1,183 $ 246,617 $ 265,598 $ 10,020 $ 9,949 $ 11,111 $ 38,299 $ 690 $ 754,214
106
1 1 $ 170,747 $ 1,183 $ 246,617 $ 265,598 $ 10,020 $ 9,949 $ 11,111 $ 38,299 $ 690 $ 754,214
- - 3,149 5,515 221 2,288 - 1,395 - 12,568
- - - 1,691 - - - 2,869 - 4,560
- - ( 1,426) ( 874) ( 2) 6 - ( 33) - ( 2,329)
12 31 $ 170,747 $ 997 $ 231,861 $ 234,975 $ 7,816 $ 8,332 $ 10,001 $ 39,415 $ - $ 704,144
106 12 31
$ 170,747 $ 1,491 $ 478,585 $ 738,806 $ 47,090 $ 45,326 $ 37,323 $ 68,033 $ - $ 1,587,401
- ( 494) ( 246,724) ( 503,831) ( 39,274) ( 36,994) ( 27,322) ( 28,618) - ( 883,257)
$ 170,747 $ 997 $ 231,861 $ 234,975 $ 7,816 $ 8,332 $ 10,001 $ 39,415 $ - $ 704,144
~106~
$ 21 $ 8
2. 107 106 12 31
107 1 1
- ( 1,315) ( 1,315)
107 12 31
106 1 1
- ( 1,314) ( 1,314)
106 12 31
(
$238,871, $229,082
107 1 1
( 156) - ( 156)
- ( 262) ( 262)
107 12 31
106 1 1
158 - 158
106 12 31
$ 31 $ 24
125 136
3.
$ 11,795 $ 12,057
$ 22,811 $ 26,014
$2,690 $2,658
107 12 31
$ 70,000 1.05%1.12%
70,000 1.05%1.12%
$ 140,000
106 12 31
$ 200,000 1.00%1.12%
60,000 1.10%
( )
( )
107 12 31
$ 200,000 0.66%
106 12 31
$ 200,000 0.66%
( )
15 1
45 2%
$ 37,925 $ 38,274
( 19,448) ( 19,063)
$ 18,477 $ 19,211
34 - -
166 - 166
(4)
107 106 12
31
5
107 12 31
106 12 31
~112~
$11,366 $11,100
1 1 83,247 81,393
$16,279 $6,251
106 9 3
$6,251
$8,325 $8,061
107 8 26
$8,061
$843,795 84,379 10
(2) IFRSs 101 4 6
1010012865
$112,384( 1.35 ) $8,325(
0.1 $105,811( 1.3 )
$16,279( 0.2 108 3 26
~114~
)
$40,502
3. 106 ( )
IFRS 15 106 IAS 11 IAS 18
( )
$ 202 $ 466
12,556 8,278
() ($ 2,526) $ 309
$ 78,404 $ 106,244 $ 184,648
52,771 8,529 61,300
31 125 156
$ 80,035 $ 106,613 $ 186,648
53,999 8,714 62,713
24 136 160
$ 61,451 $ 87,949 $ 149,400
7,927 5,913 13,840
4,407 7,204 11,611
4,619 5,178 9,797
$ 62,883 $ 88,861 $ 151,744
8,118 6,667 14,785
4,258 7,315 11,573
4,776 3,770 8,546
$8,061 $3,779 $2,687
$11,338 $3,779
$ 103 $ 5
539 89 - 628
550 ( 11) - 539
$ 9,910 $ 973 ($ 5) $ 10,878
$ 2,674 $ 2,718
4. 105
17% 20% 107
~119~
$4,207
~120~
1 $ 5,760 $ 4,200
5 900 -
(1) $ 22,907 $ 12,568
(1)
( 120,000) - 346 ( 119,654)
~121~
( )
()
( )
1.
2.
$ 22,126 $ 16,445
( $ 1,610 $ 6,969
)
$ 180,663 $ 180,045
( ) 107 106 12 31
$39,518 $3,017
( ) 107 106 12 31
$14,715 $18,804
()
106 12 31
()
E. 107
107 106
/ $6,214 $3,818
/ 1% 107
106 / $945 $315
(2)
A.
IFRS 9 106 IAS 39
(3)
107 12 31 1 1 2 2 5 5
:
260 - - 1,013
106 12 31 1 1 2 2 5 5
:
~127~
( ) IFRS 9 106 IAS 39
1. 106
(1)
(4)
(5)
( ) IFRS 15 106 IAS 11 IAS 18
IFRS 15
$ 40,502 $ - $ 40,502
(2)
$ 1,590,612 $ 1,069,532 $ - $ 2,660,144
( 365,673) ( 125,539) - ( 491,212)
$ 1,224,939 $ 943,993 $ - $ 2,168,932
$ - $ - $ 3,287 $ 3,287
~131~
106
$ 1,634,541 $ 887,461 $ - $ 2,522,002
( 357,984) ( 91,267) - ( 449,251)
$ 1,276,557 $ 796,194 $ - $ 2,072,751
$ - $ - $ 3,782 $ 3,782
( )
$ 1,947,654 $ 1,931,737
990,235 1,020,831
$ 2,937,889 $ 2,952,568
$ 283,409 $ 226,881
525,071 662,710
$ 1,224,939 $ 1,276,557
943,993 796,194
$ 2,168,932 $ 2,072,751
107 106
$ 632,500 $ 688,933 $ 653,486 $ 724,100
991,757 164,693 841,410 181,231
68,838 - 95,820 -
75,158 - 30,832 -
127,153 - 109,017 -
50,534 - 144,112 -
$ 2,168,932 $ 863,456 $ 2,072,751 $ 906,746
10%
0
CO., LTD.
Y $ 38,156 $ 30,167 $ 8,872 $ 30,167 $ - $ - $ 30,167 $ 425,882 ()
(HUI KWANG $ 287,576 23% (T/T)30 $ - ( 1) ($ 44,322) (23%)
INTERNATIONAL CO.,
( 1)(L/C)180 23
( 2)( 130.715 14.4721)
~136~
( 4)
0 HUI KAWANG (THAILAND) CO., LTD. 1 ($ 30,167) (T/T)180 (1%)
1 25,756 1%
1 8,872
1 ( 130,002) (T/T)90 (6%)
1 287,576 (T/T)30 13%
1 68,965 2%
1 ( 44,322) (2%)
1 3 51,459 3 2%
3 ( 3,786)
( 1) 107
( 2)
( 4)
( 5)( 130.715 14.4721)
~137~
HUI KWANG
$ 250,870 $ 250,870 7,305,588 100.00 $ 596,444 $ 48,433 $ 45,937
HUI KWANG
HKC AGROSCIENCE
HUITEX TECHNOLOGY
HUITEX TECHNOLOGY
Inc.
HUITEX Limited 36,858 - 1,500,000 100.00 37,588 ( 230) ( 230)
()( 131.715 10.9532 17.09)
~138~
$ 227,291 ( 1) $ 202,719 $ - $ - $ 202,719 $ 49,111 100.00 $ 48,778 $ 517,844 $ 259,142
( 4)
( 5)
91,224 ( 2) 21,070 - - 21,070 ( 1,005) 100.00 ( 1,006) 118,267 - ( 6)
( 2)(HUI KWANG INTERNATIONAL CO., LTD.)()
( 3)()
( 4) HUI KWANG INTERNATIONAL CO., LTD 8,437
( 5) HUI KWANG INTERNATIONAL CO., LTD.$73,716(USD 2,400)
( 6)$28,995 (USD 944) HUI KWANG INTERNATIONAL CO., LTD. $42,878(USD 1,396
)
$73,716(USD 2,400)
( 9) 60%()
( 10)( 130.715 14.4721)
~139~
% % %
106 1 1 12 31
()
107 106 1 1 12 31
29,973
1050029592 (82)() 44927 1 0 8 3 2 6
107 106 12 31
~145~
107 12 31 106 12 31 % %
1180 94,721 3 43,153 2
1200 18,013 1 12,094 -
130X ()() 597,807 21 687,548 24
1410 9,736 - 8,768 -
1600 () 543,388 19 577,935 20
1760 () 142,350 5 143,665 5
1780 () 186 - 342 -
1840 () 11,418 1 10,878 -
1915 () 2,961 - 2,058 -
1920 660 - 631 -
15XX 1,335,053 47 1,298,922 45
1XXX $ 2,865,046 100 $ 2,863,931 100
( )
107 106 12 31
~146~
107 12 31 106 12 31 % %
2130 () 2,447 - - -
2150 42,351 1 32,580 1
2170 108,084 4 54,484 2
2180 44,322 2 66,833 2
2200 58,598 2 48,581 2
2230 5,804 - 30,937 1
2310 13,935 1 3,007 -
21XX 615,443 22 696,393 24
2640 () 18,477 1 19,211 1
2645 960 - 700 -
()()
3X2X $ 2,865,046 100 $ 2,863,931 100
107 106 1 1 12 31
()
~147~
107 106 % %
4000 () $ 1,778,854 100 $ 1,627,069 100
5000 ()()( )() ( 1,453,647 ) ( 82 ) ( 1,311,254 ) ( 81 )
5900 325,207 18 315,815 19
()()( )()
6100 ( 85,846 ) ( 5 ) ( 87,079 ) ( 5 ) 6200 ( 69,983 ) ( 4 ) ( 69,470 ) ( 4 ) 6300 ( 11,584 ) - ( 12,765 ) ( 1 ) 6450 ( 694 ) - - -
6000 ( 168,107 ) ( 9 ) ( 169,314 ) ( 10 )
6500 ()( )() 3,635 - 2,893 -
6900 160,735 9 149,394 9
7010 () 15,493 1 11,837 - 7020 () 15,442 1 ( 52,744 ) ( 3 ) 7050 ()()(
) ( 3,287 ) - ( 3,782 ) - 7070
7000 76,106 4 18,995 1
7900 236,841 13 168,389 10 7950 () ( 54,517 ) ( 3 ) ( 31,811 ) ( 2 )
8200 $ 182,324 10 $ 136,578 8
8311 () $ 513 - $ 30 - 8349
()
8500 $ 170,755 10 $ 116,181 7
9750 () $ 2.16 $ 1.63
9850 () $ 2.15 $ 1.62
107 106 1 1 12 31
~148~
106 1 1 $ 813,933 $ 164,134 $ 232,660 $ 206,486 $ 658,711 ( $ 29,568 ) $ 2,046,356
106 - - - - 136,578 - 136,578
106 - - - - 136,603 ( 20,422 ) 116,181
106 12 31 $ 832,473 $ 168,124 $ 249,586 $ 206,486 $ 656,298 ( $ 49,990 ) $ 2,062,977
107
107 1 1 $ 832,473 $ 168,124 $ 249,586 $ 206,486 $ 656,298 ( $ 49,990 ) $ 2,062,977
107 - - - - 182,324 - 182,324
107 - - - - 182,942 ( 12,187 ) 170,755
107 12 31 $ 843,795 $ 173,188 $ 263,243 $ 206,486 $ 704,874 ( $ 62,177 ) $ 2,129,409
107 106 1 1 12 31
107 106
~149~
()() 156 160
() ( 8,874 ) ( 5,166 )
() 3,287 3,782
226,250 120,871
9,176 4,748
( 3,355 ) ( 4,004 )
( 61,534 ) ( 42,795 )
() - 234,039
170,537 312,859
( )
107 106 1 1 12 31
107 106
~150~
()()(
) ( 21 ) ( 8 )
12 27
15 15
12
2014-2016- 1
19 108 1 1
28 108 1 1
23 108 1 1
2015-2017 108 1 1
10 28
~153~
3. 107 1 1 IFRS 9 IFRS 15 106
39 ( IAS 39 )
11 ( IAS 11) 18 ( IAS 18)
IAS 39 ( ) IFRS 15 106
IAS 11 IAS 18
( )
( ) ( )
( )
( )
2. 106 12 31 $166,812
107 12 31
3. 107 106 12 31
$ 4,208 $ - $ 4,208
64,369 - 64,369
342,418 ( 23,529) 318,889
$ 627,780 ($ 29,973) $ 597,807
$ 2,216 $ - $ 2,216
42,709 - 42,709
404,538 ( 24,830) 379,708
$ 718,497 ($ 30,949) $ 687,548
107 12 31
106 12 31
$ 563,313
107 12 31
106 12 31
$ 8,958
767
$ 7,281
$ 9,725
~162~
( )
107 1 1
$ 170,747 $ 1,491 $ 262,402 $ 598,089 $ 45,686 $ 35,141 $ 37,323 $ 58,775 $ 1,209,654
- ( 494) ( 110,472) ( 404,284) ( 38,274) ( 29,876) ( 27,322) ( 20,997) ( 631,719)
$ 170,747 $ 997 $ 151,930 $ 193,805 $ 7,412 $ 5,265 $ 10,001 $ 37,778 $ 577,935
107
1 1 $ 170,747 $ 997 $ 151,930 $ 193,805 $ 7,412 $ 5,265 $ 10,001 $ 37,778 $ 577,935
- - 738 2,585 - 560 148 540 4,571
- - - 381 - 3,746 - - 4,127
- - - - ( 310) - ( 480) ( 750) ( 892) ( 2,432)
- - - - 310 - 480 750 780 2,320
12 31 $ 170,747 $ 810 $ 146,048 $ 169,850 $ 5,084 $ 6,420 $ 9,123 $ 35,306 $ 543,388
107 12 31
$ 170,747 $ 1,491 $ 263,140 $ 600,745 $ 45,686 $ 38,967 $ 36,721 $ 58,423 $ 1,215,920
- ( 681) ( 117,092) ( 430,895) ( 40,602) ( 32,547) ( 27,598) ( 23,117) ( 672,532)
$ 170,747 $ 810 $ 146,048 $ 169,850 $ 5,084 $ 6,420 $ 9,123 $ 35,306 $ 543,388
~163~
106 1 1
$ 170,747 $ 1,491 $ 262,086 $ 596,185 $ 45,686 $ 36,021 $ 38,551 $ 57,110 $ 690 $ 1,208,567
- ( 308) ( 103,654) ( 378,633) ( 35,946) ( 27,751) ( 27,440) ( 20,764) - ( 594,496)
$ 170,747 $ 1,183 $ 158,432 $ 217,552 $ 9,740 $ 8,270 $ 11,111 $ 36,346 $ 690 $ 614,071
106
1 1 $ 170,747 $ 1,183 $ 158,432 $ 217,552 $ 9,740 $ 8,270 $ 11,111 $ 36,346 $ 690 $ 614,071
- - 316 3,385 - - - 1,117 - 4,818
- - - 651 - - - 2,869 - 3,520
- - - - ( 2,132) - ( 880) ( 1,228) ( 3,011) - ( 7,251)
- - - - 2,130 - 857 1,225 2,953 - 7,165
12 31 $ 170,747 $ 997 $ 151,930 $ 193,805 $ 7,412 $ 5,265 $ 10,001 $ 37,778 $ - $ 577,935
106 12 31
$ 170,747 $ 1,491 $ 262,402 $ 598,089 $ 45,686 $ 35,141 $ 37,323 $ 58,775 $ - $ 1,209,654
- ( 494) ( 110,472) ( 404,284) ( 38,274) ( 29,876) ( 27,322) ( 20,997) - ( 631,719)
$ 170,747 $ 997 $ 151,930 $ 193,805 $ 7,412 $ 5,265 $ 10,001 $ 37,778 $ - $ 577,935
~164~
2. 107 106 12 31
107 1 1
- ( 1,315) ( 1,315)
107 12 31
106 1 1
- ( 1,314) ( 1,314)
106 12 31
$238,871 $229,082
2.
107 12 31
$ 70,000 1.05%1.12%
70,000 1.05%1.12%
$ 140,000
106 12 31
$ 200,000 1.00%1.12%
60,000 1.10%
)
( )
107 12 31
$ 200,000 0.66%
106 12 31
$ 200,000 0.66%
( )
94 7 1
1 45
2%
$ 37,925 $ 38,274
( 19,448) ( 19,063)
$ 18,477 $ 19,211
34 - 34
~168~
166 - 166
(4)
107 106 12 31
5
107 12 31
106 12 31
10
2. 94 7 1
$3,717 $3,985
$16,279 $6,251
~170~
$6,251
$8,325 $8,061
107 8 26
$8,061
$843,795 84,379 10
( )
~171~
(2) IFRSs 101 4 6 1010012865
$112,384( 1.35 ) $8,325(
0.1 ) $105,811( 1.3 )
$16,279( 0.2 ) 108 3 26
107 $126,569( 1.5
)
$2,447
3. 106 ( )
IFRS 15 106 IAS 11 IAS 18
( )
3,621 2,598 6,219
$ 53,619 $ 68,529 $ 122,148
1. 107 106 12 31 154 165
5
$8,061 $ 3,779 $2,687
$11,338 $3,779
106
$ 103 $ 5
$ 47,367 $ 28,626
54 124
224 3,061
539 89 - 628
$ 10,878 $ 435 $ 105 $ 11,418
550 ( 11) - 539
$ 9,910 $ 973 ($ 5) $ 10,878
26
17% 20% 107
$4,207
~177~
( 120,000) - 260 ( 119,740)
~178~
HKC AGROSCIENCE SDN. BHD.
()
( )
1.
(T/T)180
3.
( )
()
$ 94,270
( ) 107 106 12 31
$5,215 $3,017
( ) 107 106 12 31
$14,715 $18,804
()
106 12 31
()
E. 107
$28,054 ($39,752)
107 106
/ $6,688 $3,664
(2)
A.
IFRS 9 106 IAS 39
(3)
107 12 31 1 1 2 2 5 5
:
260 - - 700
106 12 31 1 1 2 2 5 5
:
~184~
( ) IFRS 9 106 IAS 39
1. 106
(1)
(4)
(5)
( ) IFRS 15 106 IAS 11 IAS 18
IFRS 15
$ 2,447 $ - $ 2,447
(2)
0
CO., LTD.
Y $ 38,156 $ 30,167 $ 8,872 $ 30,167 $ - $ - $ 30,167 $ 425,882 ()
(HUI KWANG $ 287,576 23% (T/T)30 $ - ( 1) ($ 44,322) (23%)
INTERNATIONAL CO.,
( 1)(L/C)180 23
( 2)( 130.715 14.4721)
~191~
( 4)
0 HUI KAWANG (THAILAND) CO., LTD. 1 ($ 30,167) (T/T)180 (1%)
1 25,756 1%
1 8,872
1 ( 130,002) (T/T)90 (6%)
1 287,576 (T/T)30 13%
1 68,965 2%
1 ( 44,322) (2%)
1 3 51,459 3 2%
3 ( 3,786)
( 1) 107
( 2)
( 4)
( 5)( 130.715 14.4721)
~192~
HUI KWANG
$ 250,870 $ 250,870 7,305,588 100.00 $ 596,444 $ 48,433 $ 45,937
HUI KWANG
HKC AGROSCIENCE
HUITEX TECHNOLOGY
HUITEX TECHNOLOGY
Inc.
HUITEX Limited 36,858 - 1,500,000 100.00 37,588 ( 230) ( 230)
()( 131.715 10.9532 17.09)
~193~
$ 227,291 ( 1) $ 202,719 $ - $ - $ 202,719 $ 49,111 100.00 $ 48,778 $ 517,844 $ 259,142
( 4)
( 5)
91,224 ( 2) 21,070 - - 21,070 ( 1,005) 100.00 ( 1,006) 118,267 - ( 6)
( 2)(HUI KWANG INTERNATIONAL CO., LTD.)()
( 3)()
( 4) HUI KWANG INTERNATIONAL CO., LTD 8,437
( 5) HUI KWANG INTERNATIONAL CO., LTD.$73,716(USD 2,400)
( 6)$28,995 (USD 944) HUI KWANG INTERNATIONAL CO., LTD.
$42,878(USD 1,396)
$42,878(USD 1,396)$73,716(USD 2,400)
( 9) 60%()
( 10)( 130.715 14.4721)
~194~
% % %
()
10,000)
2,168,932 2,072,751 96,181 4.64
1,666,578 1,574,395 92,183 5.86
502,354 498,356 3,998 0.80
291,417 277,478 13,939 5.02
214,572 223,771 -9,199 -4.11
33,482 -44,024 77,506 -176.05
248,054 179,747 68,307 38.00
65,730 43,169 22,561 52.26
182,324 136,578 45,746 33.49
-11,569 -20,397 8,828 -43.28
170,755 116,181 54,574 46.97
182,324 136,578 45,746 33.49 ( 20% ) 1. 2.
5.
HUITEX Limited 1.5 HUITEX Limited
~198~
~199~
3. :
5,000 2020 2
3,000 2020 4
()
()
()
HuiKwang
International
Denis Street, Port Louis,
HuiKwang International
( 2)( 3) ( 1)
Hui Kwang International Co., Ltd.
( ) 7,305,588 100.00
Hui Kwang (Thailand) Co., Ltd.
( ) 50,000 100.00
Hui Kwang International Co., Ltd. ()
227,291 100.00
Hui Kwang International Co., Ltd. ()
29,009 31.80
Hui Kwang International Co., Ltd. ( )
62,215 68.20
13,416 100.00
~204~
( 2)( 3)
HUITEX LIMITED
HUITEX TECHNOLOGY INC.( ) 1,500,000 100.00
1
2
3
250,870 605,009 605,009 48,432 48,432 48,433 0.19
Hui Kwang (Thailand) Co., Ltd.
4,352 39,667 46,154 6,487 48,758 1,148 2,634 0.61
287,075 697,464 181,500 515,965 780,874 56,434 49,111
117,868 121,034 3,072 117,962 51,870 -1,031 -1,005
HKC AGROSCIENCE SDN.BHD. 200 861 1,587 -725 59 -84 -83 -0.42
14,430 11,231 11,231 140 21 372 0.03
HUITEX TECHNOLOGY INC. 36,900 37,596 37,596 -221 -221 -221 -0.01
HUITEX LIMITED 36,858 37,589 1 37,588
-347 -230 -0.00
~206~
107 107 1 1 12 31
1 0 8 6 2 4
(06)570-2181 (06)570-2181
[email protected] [email protected]
(02)2381-6288
395 12
http://www.pwc.com/tw
........................................................ 16
.......................................................... 39
.......................................................... 39
........................................ 39
.......................... 40
................. 42
........................................................... 198
........................................................... 200
108
1,778,854 1,627,069 9.33%
160,735 149,394 7.59%
236,841 168,389 40.65%
2.16 1.63 32.52%
2,168,932 2,072,751 4.64%
214,572 223,771 -4.11%
248,054 179,747 38.00%
2.16 1.63 32.52%
27.52% 30.13%
108 4 26
()
106.6.28 3 106.6.28 2,369,980 2.91% 2,584,600 3.06% 0 0 0 0
MPA,Economic
Policy Mgt.,Columbia
University MBA,Finance
7,986,746
9.47%
3,273,507
()
3,273,507
3.88%
7,986,746
3
106.6.28 3 91.06.26 0 0 0 0 0 0 0 0
()
106.6.28 3 91.06.26 0 0 0 0 0 0 0 0
()
()
106.6.28 3 91.06.26 0 0 0 0 0 0 0 0
106.6.28 3 106.6.28 0 0 0 0 0 0 0 0
2()()()
()()()
10
() 70.50 27.50
107 12 31
1 2 3 4 5 6 7 8 9 10
0
1
3
6
7
8
97.11.05 2,584,600 3.06% 0 0 0 0
MPA,Economic Policy Mgt.,
Columbia University MBA, Finance
Univ. of Southern Cal.
() 2
99.02.01 146,082 0.17 0 0 0 0
3
105.07.01 70,336 0.08 0 0 0 0
107.01.01 42,863 0.05% 0 0 0 0 4
100.10.01 21,442 0.03 0 0 0 0
106.03.01 64,149 0.08 5,206 0.01% 0 0
()
106.03.01 56,609 0.07 0 0 0 0
1()()()() HUITEX Limited
2()()()()()()
3
F G
0 0 0 0 3,779 3,779 0 0 2.07% 2.07% 9,001 9,001 0 0 0 3,800 0 3,800 0 0 0 0 9.09% 9.09%
13
(A+B+C+D) (A+B+C+D+E+F+G)
2,000,000
()
()
()
()
2,000,0005,000,000
5,000,00010,000,000
10,000,00015,000,000
15,000,00030,000,000
30,000,00050,000,000
50,000,000100,000,000
100,000,000
7 7 7 7
2.
2,000,0005,000,000
5,000,00010,000,000
10,000,00015,000,000
15,000,00030,000,000
30,000,00050,000,000
50,000,000100,000,000
100,000,000
4 4
1: 107.3.1
4,786 4,786 0 0 2,023 2,023 0 5,708 0 5,708 6.87 6.87 0 0 0 0
( 1)
7,876 0 7,876 4.32
4 0 80.00%
()
5 0 100.00%
5 0 100.00%
5 0 100.00%
5 0 100.00%
()2.
()
:
:
: 16 1 17 1 7
100 12 29
17
107 :::
1 2 3 4 5
5 A
() 14 5 107 1 (
18) 14 5
()
107
19)
1
:www.huikwang.com///
1
V V V V V V V V V
V V V V V V V V V
()
: V V V V V V V V
V V V V V V V V
V V V V V V V V
V V V V V V V V
V V V V V V V V
27
()
1.
3
6
7
8 30
2
1
0
(
(3)
1.
2.
3.
4.
(
112,383,786 107
38
2.
§
14-3
107.03.26
8.
9.
Huikwang Corporation in Ho Chi Minh City
V
V
V
V
V
V
V
V
V
V
39
3 4,0006,000
4 6,0008,000
5 8,00010,000
6 10,000
40
89 0 0 0
79 0 0 0
16 0 0 0
15 0 0 0
3 0 0 0
15 0 0 0
15 0 0 0
2.
3.
42
HUI KWANG
HUI KWANG
(THAILAND) CO.,
HUITEX TECHNOLOGY
16,726,290
103.8.6
1030029838
18,192,220
104.7.21
1040027403
18,237,400 1
18,539,420 2
11,321,440 3
84,379,393 15,620,607 100,000,000
170 30,462,791 53,832,987 83,445 84,379,393
0.00% 36.10% 63.80% 0.10% 100.00%
44
1 999 3,998 441,722 0.52
1,000 5,000 3,663 7,017,823 8.32
5,001 10,000 700 4,653,725 5.52
10,001 15,000 305 3,538,183 4.19
15,001 20,000 98 1,697,638 2.01
20,001 30,000 130 3,092,727 3.67
30,001 50,000 72 2,753,988 3.26
50,001 100,000 54 3,556,306 4.21
100,001 200,000 17 2,160,283 2.56
200,001 400,000 7 1,998,615 2.37
400,001 600,000
600,001 800,000
800,001 1,000,000
5% 108 4 26
\
15,343,113 18.18%
7,986,746 9.47%
6,045,178 7.16%
3,581,479 4.24%
3,415,210 4.05%
3,273,507 3.88%
2,584,600 3.06%
2,345,849 2.78%
2,293,264 2.72%
2,233,006 2.65%
106 107
( 6) 5.02% 5.54%( 8)
1
8
108 6 24
$164,091,250
11,338,140 3,779,380
24
6.22 100
12
DIN
GRIGM13/GM17
(1.2.5)
(2)
5.
106~107
841,410 40.59 991,757 45.73
95,820 4.62 68,838 3.17
30,832 1.49 75,158 3.47
109,017 5.26 127,153 5.86
144,112 6.95 50,534 2.33
- - 87,843 4.05
56
2.
A.
57
()
93 91
ISO-14001 ISO 9001
350
c.
59
%
1 BOROUGE 370,495 26.00 BOROUGE 359,955 25.63 BOROUGE 79,574 23.67
2 CHEVRON
~65~
— 13,921 1,364,914 — 12,144 1,284,802
— 17,100 807,689 — 15,822 813,772
— 31,021 2,127,603 — 27,966 2,098,574
3,037 546,298 5,323 730,259 2,976 511,259 5,099 713,680
1,355 105,532 12,270 690,662 1,649 121,889 13,441 822,104
4,392 651,830 17,593 1,420,921 4,625 633,148 18,540 1,535,784
-
D0306-04 106.08.10~111.04.04
D0683-01 107.04.03~112.04.02
(105) FA130480
1.
60
6
1
108 3
1,902,680 1,904,744 1,951,533 2,032,688 2,061,844 2,121,862
783,131 769,043 754,214 704,144 673,465 682,796
15,055 13,890 12,584 12,399 11,981 12,218
220,914 226,749 199,768 203,337 190,599 197,324
2,921,780 2,914,426 2,918,099 2,952,568 2,937,889 3,014,200
769,439 735,389 744,015 794,528 695,254 681,431
909,390 838,829 849,826 906,912 3 3
138,079 139,838 127,728 95,063 113,226 121,274
907,517 875,227 871,743 889,591 808,480 802,705
1,047,468 978,667 977,554 1,001,975 3 3
155,381 160,300 164,134 168,124 173,188 173,188
884,377 928,230 975,767 991,661 3 3
41,500 35,619 -29,568 -49,990 -62,177 -47,363
0 0 0 0 0 0
0 0 0 0 0 0
1,874,311 1,935,759 1,940,545 1,950,593 3 3
1103-107
1
108 3
1,338,164 1,305,168 1,372,415 1,565,009 1,529,993
108 1
1,598 556 344 342 186
896,839 933,430 914,205 720,645 791,479
2,856,132 2,855,441 2,901,035 2,863,931 2,865,046
699,445 669,939 715,927 696,393 615,443
839,396 773,379 610,116 808,777 3
142,425 146,303 138,752 104,561 120,194
841,870 816,242 854,679 800,954 735,637
981,821 919,682 748,868 913,338 3
155,381 160,300 164,134 168,124 173,188
884,377 928,230 975,767 991,661 3
41,500 35,619 -29,568 -49,990 -62,177
0 0 0 0 0
0 0 0 0 0
1,874,311 1,935,759 1,940,545 1,950,593 3
1103-107
21081
3
1
108 3
2,704,135 2,323,930 2,299,281 2,072,751 2,168,932 594,711
591,624 486,898 545,986 498,356 502,354 165,992
292,407 205,137 221,408 223,771 214,572 87,358
18,762 17,201 9,107 -44,024 33,482 3,839
311,169 222,338 230,515 179,747 248,054 91,197
240,059 164,694 169,254 136,578 182,324 67,272
0 0 0 0 0 0
240,059 164,694 169,254 136,578 182,324 67,272
24,230 -7,368 -64,814 -20,397 -11,569 14,814
264,289 157,326 104,440 116,181 170,755 82,086
240,059 164,694 169,254 136,578 182,324 67,272
264,289 157,326 104,440 116,181 170,755 82,086
0 0 0 0 0 0
3.09 2.03 2.04 1.63 2.16 0.80
1103-107
1
108 3 31
2,220,663 1,829,998 1,854,895 1,627,069 1,778,854
108 1
80,109 52,204 47,861 18,995 76,106
293,032 204,914 208,008 168,389 236,841
240,059 164,694 169,254 136,578 182,324
0 0 0 0 0
240,059 164,694 169,254 136,578 182,324
264,289 157,326 104,440 116,181 170,755
240,059 164,694 169,254 136,578 182,324
264,289 157,326 104,440 116,181 170,755
0 0 0 0 0
3.09 2.03 2.04 1.63 2.16
1103~107
( 1) 108 3
31 2 103 104 105 106 107
69.26 80.57 79.69 91.47 88.37 92
2.47 2.02 2.03 1.86 1.93 0.53
9.81 10.50 13.12 11.92 10.29 2.41
147.77 180.69 179.80 196.23 189.11 169
3.44 2.99 3.02 2.84 3.15 0.88
0.96 0.80 0.79 0.71 0.74 0.20
3.09 2.07 2.08 1.64 2.16 0.80
20%
1.
4.
3103~104
2.
(3)
(7)
(2)
(3)
( 1)
108 3 31
103 104 105 106 107
108 1
( 1) 106.20 94.23 111.57 100.79 149.88
87.05 61.50 51.99 42.91 71.13
71.85 81.29 86.49 103.69 96.82
2.89 2.28 2.30 2.00 2.16
7.82 7.92 8.31 7.53 8.34
126.30 160.09 158.70 182.50 168.98
3.58 2.96 3.02 2.73 3.17
0.80 0.64 0.64 0.56 0.62
3.09 2.07 2.08 1.64 2.16
( 2) 3.88 0.23 7.83 2.10
20%
1.
4.
1103~107
2103~104
2.
(3)
(7)
(2)
(3)
1 0 8 3 2 6
~79~
()
107 106 1 1 12 31
32,646
1050029592
(82)() 44927 1 0 8 3 2 6
107 106 12 31
~84~
107 12 31 106 12 31 % %
1136
1170 () 423,730 14 306,235 10
1200 9,396 - 6,906 -
1410 44,802 2 27,230 1
1476 () 1,610 - 173,781 6
11XX 2,061,844 70 2,032,688 69
1760 () 142,350 5 143,665 5
1780 () 11,981 1 12,399 1
1840 () 11,488 - 10,878 -
1915 () 4,211 - 12,085 -
1920 1,101 - 2,256 -
1990 8,638 - 8,439 -
15XX 876,045 30 919,880 31
1XXX $ 2,937,889 100 $ 2,952,568 100
( )
107 106 12 31
~85~
107 12 31 106 12 31 % %
2130 () 40,502 1 - -
2150 47,722 2 65,582 2
2170 143,063 5 67,674 2
2200 () 89,628 3 95,517 3
2220 9,092 - 8,753 1
2230 10,609 - 35,094 1
2310 14,736 1 61,937 2
21XX 695,254 24 794,528 27
2640 () 18,477 1 19,211 1
2645 1,273 - 927 -
()()
3X2X $ 2,937,889 100 $ 2,952,568 100
107 106 1 1 12 31
()
~86~
107 106 % %
4000 () $ 2,168,932 100 $ 2,072,751 100
5000 ()()( )()( ) ( 1,666,578 ) ( 77 ) ( 1,574,395 ) ( 76 )
5900 502,354 23 498,356 24 ()()(
)()( )
6100 ( 158,782 ) ( 7 ) ( 158,342 ) ( 8 ) 6200 ( 93,445 ) ( 4 ) ( 90,968 ) ( 4 ) 6300 ( 34,746 ) ( 2 ) ( 28,168 ) ( 1 ) 6450 ( 4,444 ) - - - 6000 ( 291,417 ) ( 13 ) ( 277,478 ) ( 13 ) 6500 ()(
)() 3,635 - 2,893 - 6900 214,572 10 223,771 11 7010 () 19,175 1 15,453 1 7020 () 17,594 - ( 55,695 ) ( 3 ) 7050 ()() ( 3,287 ) - ( 3,782 ) - 7000 33,482 1 ( 44,024 ) ( 2 ) 7900 248,054 11 179,747 9 7950 () ( 65,730 ) ( 3 ) ( 43,169 ) ( 2 ) 8200 $ 182,324 8 $ 136,578 7
8311 () $ 513 - $ 30 - 8349
()
8500 $ 170,755 8 $ 116,181 6
8610 $ 182,324 8 $ 136,578 7
8710 $ 170,755 8 $ 116,181 6
9750 () $ 2.16 $ 1.63
9850 () $ 2.15 $ 1.62
107 106 1 1 12 31
~87~
106 1 1 $ 813,933 $ 164,134 $ 232,660 $ 206,486 $ 658,711 ( $ 29,568 ) $ 2,046,356
106 - - - - 136,578 - 136,578
106 12 31 $ 832,473 $ 168,124 $ 249,586 $ 206,486 $ 656,298 ( $ 49,990 ) $ 2,062,977
107
107 1 1 $ 832,473 $ 168,124 $ 249,586 $ 206,486 $ 656,298 ( $ 49,990 ) $ 2,062,977
107 - - - - 182,324 - 182,324
107 12 31 $ 843,795 $ 173,188 $ 263,243 $ 206,486 $ 704,874 ( $ 62,177 ) $ 2,129,409
107 106 1 1 12 31
107 106
~88~
()() 156 160
() 2,690 2,658
() ( 12,556 ) ( 8,278 )
304,496 271,068
12,858 9,633
( 3,355 ) ( 4,004 )
( 72,317 ) ( 59,799 )
241,682 216,898
( )
107 106 1 1 12 31
107 106
~89~
()()(
) ( 21 ) ( 8 )
54 12 27 ( )
15 15
12
~91~
//
2014-2016- 1
19 108 1 1
28 108 1 1
23 108 1 1
2015-2017 108 1 1
10 28
3. 107 1 1 IFRS 9 IFRS 15 106
39 ( IAS 39 )
11 ( IAS 11) 18 ( IAS 18)
IAS 39 ( ) IFRS 15 106
IAS 11 IAS 18
( )
107 12 31 106 12 31
~95~
3.
4.
5.
6.
( )
7
( ) ( )
( )
2. 106 12 31
$166,812 107 12 31
( )
$ 53,665
1.
$ 141,795 $ 166,022
$ 431,669 $ 309,866
~103~
$ 46,594 $ - $ 46,594
68,479 - 68,479
414,139 ( 24,577) 389,562
$ 831,381 ($ 32,646) $ 798,735
$ 31,850 ($ 526) $ 31,324
4,402 - 4,402
42,709 - 42,709
475,712 ( 25,487) 450,225
$ 891,665 ($ 33,667) $ 857,998
$ 1,665,867 $ 1,569,357
35 87
()() ( 885) 468
1,697 4,610
( 136) ( 127)
$ 1,666,578 $ 1,574,395
107 1 1
$ 170,747 $ 1,491 $ 478,585 $ 738,806 $ 47,090 $ 45,326 $ 37,323 $ 68,033 $ - $ 1,587,401
- ( 494) ( 246,724) ( 503,831) ( 39,274) ( 36,994) ( 27,322) ( 28,618) - ( 883,257)
$ 170,747 $ 997 $ 231,861 $ 234,975 $ 7,816 $ 8,332 $ 10,001 $ 39,415 $ - $ 704,144
107
1 1 $ 170,747 $ 997 $ 231,861 $ 234,975 $ 7,816 $ 8,332 $ 10,001 $ 39,415 $ - $ 704,144
- - 4,057 5,914 23 560 148 3,534 8,671 22,907
- - 2,211 6,844 - 3,746 - - - 12,801
- ( 187) ( 17,163) ( 33,473) ( 2,407) ( 3,729) ( 1,026) ( 3,315) - ( 61,300)
- - - ( 24,389) - ( 1,176) ( 750) ( 894) - ( 27,209)
- - - 21,982 - 1,107 750 781 - 24,620
- - ( 1,592) ( 903) ( 8) 20 - ( 7) ( 8) ( 2,498)
12 31 $ 170,747 $ 810 $ 219,374 $ 210,950 $ 5,424 $ 8,860 $ 9,123 $ 39,514 $ 8,663 $ 673,465
107 12 31
$ 170,747 $ 1,491 $ 480,109 $ 724,403 $ 47,082 $ 48,437 $ 36,721 $ 70,635 $ 8,663 $ 1,588,288
- ( 681) ( 260,735) ( 513,453) ( 41,658) ( 39,577) ( 27,598) ( 31,121) - ( 914,823)
$ 170,747 $ 810 $ 219,374 $ 210,950 $ 5,424 $ 8,860 $ 9,123 $ 39,514 $ 8,663 $ 673,465
~105~
106 1 1
$ 170,747 $ 1,491 $ 479,117 $ 739,088 $ 47,463 $ 45,468 $ 38,551 $ 66,156 $ 690 $ 1,588,771
- ( 308) ( 232,500) ( 473,490) ( 37,443) ( 35,519) ( 27,440) ( 27,857) - ( 834,557)
$ 170,747 $ 1,183 $ 246,617 $ 265,598 $ 10,020 $ 9,949 $ 11,111 $ 38,299 $ 690 $ 754,214
106
1 1 $ 170,747 $ 1,183 $ 246,617 $ 265,598 $ 10,020 $ 9,949 $ 11,111 $ 38,299 $ 690 $ 754,214
- - 3,149 5,515 221 2,288 - 1,395 - 12,568
- - - 1,691 - - - 2,869 - 4,560
- - ( 1,426) ( 874) ( 2) 6 - ( 33) - ( 2,329)
12 31 $ 170,747 $ 997 $ 231,861 $ 234,975 $ 7,816 $ 8,332 $ 10,001 $ 39,415 $ - $ 704,144
106 12 31
$ 170,747 $ 1,491 $ 478,585 $ 738,806 $ 47,090 $ 45,326 $ 37,323 $ 68,033 $ - $ 1,587,401
- ( 494) ( 246,724) ( 503,831) ( 39,274) ( 36,994) ( 27,322) ( 28,618) - ( 883,257)
$ 170,747 $ 997 $ 231,861 $ 234,975 $ 7,816 $ 8,332 $ 10,001 $ 39,415 $ - $ 704,144
~106~
$ 21 $ 8
2. 107 106 12 31
107 1 1
- ( 1,315) ( 1,315)
107 12 31
106 1 1
- ( 1,314) ( 1,314)
106 12 31
(
$238,871, $229,082
107 1 1
( 156) - ( 156)
- ( 262) ( 262)
107 12 31
106 1 1
158 - 158
106 12 31
$ 31 $ 24
125 136
3.
$ 11,795 $ 12,057
$ 22,811 $ 26,014
$2,690 $2,658
107 12 31
$ 70,000 1.05%1.12%
70,000 1.05%1.12%
$ 140,000
106 12 31
$ 200,000 1.00%1.12%
60,000 1.10%
( )
( )
107 12 31
$ 200,000 0.66%
106 12 31
$ 200,000 0.66%
( )
15 1
45 2%
$ 37,925 $ 38,274
( 19,448) ( 19,063)
$ 18,477 $ 19,211
34 - -
166 - 166
(4)
107 106 12
31
5
107 12 31
106 12 31
~112~
$11,366 $11,100
1 1 83,247 81,393
$16,279 $6,251
106 9 3
$6,251
$8,325 $8,061
107 8 26
$8,061
$843,795 84,379 10
(2) IFRSs 101 4 6
1010012865
$112,384( 1.35 ) $8,325(
0.1 $105,811( 1.3 )
$16,279( 0.2 108 3 26
~114~
)
$40,502
3. 106 ( )
IFRS 15 106 IAS 11 IAS 18
( )
$ 202 $ 466
12,556 8,278
() ($ 2,526) $ 309
$ 78,404 $ 106,244 $ 184,648
52,771 8,529 61,300
31 125 156
$ 80,035 $ 106,613 $ 186,648
53,999 8,714 62,713
24 136 160
$ 61,451 $ 87,949 $ 149,400
7,927 5,913 13,840
4,407 7,204 11,611
4,619 5,178 9,797
$ 62,883 $ 88,861 $ 151,744
8,118 6,667 14,785
4,258 7,315 11,573
4,776 3,770 8,546
$8,061 $3,779 $2,687
$11,338 $3,779
$ 103 $ 5
539 89 - 628
550 ( 11) - 539
$ 9,910 $ 973 ($ 5) $ 10,878
$ 2,674 $ 2,718
4. 105
17% 20% 107
~119~
$4,207
~120~
1 $ 5,760 $ 4,200
5 900 -
(1) $ 22,907 $ 12,568
(1)
( 120,000) - 346 ( 119,654)
~121~
( )
()
( )
1.
2.
$ 22,126 $ 16,445
( $ 1,610 $ 6,969
)
$ 180,663 $ 180,045
( ) 107 106 12 31
$39,518 $3,017
( ) 107 106 12 31
$14,715 $18,804
()
106 12 31
()
E. 107
107 106
/ $6,214 $3,818
/ 1% 107
106 / $945 $315
(2)
A.
IFRS 9 106 IAS 39
(3)
107 12 31 1 1 2 2 5 5
:
260 - - 1,013
106 12 31 1 1 2 2 5 5
:
~127~
( ) IFRS 9 106 IAS 39
1. 106
(1)
(4)
(5)
( ) IFRS 15 106 IAS 11 IAS 18
IFRS 15
$ 40,502 $ - $ 40,502
(2)
$ 1,590,612 $ 1,069,532 $ - $ 2,660,144
( 365,673) ( 125,539) - ( 491,212)
$ 1,224,939 $ 943,993 $ - $ 2,168,932
$ - $ - $ 3,287 $ 3,287
~131~
106
$ 1,634,541 $ 887,461 $ - $ 2,522,002
( 357,984) ( 91,267) - ( 449,251)
$ 1,276,557 $ 796,194 $ - $ 2,072,751
$ - $ - $ 3,782 $ 3,782
( )
$ 1,947,654 $ 1,931,737
990,235 1,020,831
$ 2,937,889 $ 2,952,568
$ 283,409 $ 226,881
525,071 662,710
$ 1,224,939 $ 1,276,557
943,993 796,194
$ 2,168,932 $ 2,072,751
107 106
$ 632,500 $ 688,933 $ 653,486 $ 724,100
991,757 164,693 841,410 181,231
68,838 - 95,820 -
75,158 - 30,832 -
127,153 - 109,017 -
50,534 - 144,112 -
$ 2,168,932 $ 863,456 $ 2,072,751 $ 906,746
10%
0
CO., LTD.
Y $ 38,156 $ 30,167 $ 8,872 $ 30,167 $ - $ - $ 30,167 $ 425,882 ()
(HUI KWANG $ 287,576 23% (T/T)30 $ - ( 1) ($ 44,322) (23%)
INTERNATIONAL CO.,
( 1)(L/C)180 23
( 2)( 130.715 14.4721)
~136~
( 4)
0 HUI KAWANG (THAILAND) CO., LTD. 1 ($ 30,167) (T/T)180 (1%)
1 25,756 1%
1 8,872
1 ( 130,002) (T/T)90 (6%)
1 287,576 (T/T)30 13%
1 68,965 2%
1 ( 44,322) (2%)
1 3 51,459 3 2%
3 ( 3,786)
( 1) 107
( 2)
( 4)
( 5)( 130.715 14.4721)
~137~
HUI KWANG
$ 250,870 $ 250,870 7,305,588 100.00 $ 596,444 $ 48,433 $ 45,937
HUI KWANG
HKC AGROSCIENCE
HUITEX TECHNOLOGY
HUITEX TECHNOLOGY
Inc.
HUITEX Limited 36,858 - 1,500,000 100.00 37,588 ( 230) ( 230)
()( 131.715 10.9532 17.09)
~138~
$ 227,291 ( 1) $ 202,719 $ - $ - $ 202,719 $ 49,111 100.00 $ 48,778 $ 517,844 $ 259,142
( 4)
( 5)
91,224 ( 2) 21,070 - - 21,070 ( 1,005) 100.00 ( 1,006) 118,267 - ( 6)
( 2)(HUI KWANG INTERNATIONAL CO., LTD.)()
( 3)()
( 4) HUI KWANG INTERNATIONAL CO., LTD 8,437
( 5) HUI KWANG INTERNATIONAL CO., LTD.$73,716(USD 2,400)
( 6)$28,995 (USD 944) HUI KWANG INTERNATIONAL CO., LTD. $42,878(USD 1,396
)
$73,716(USD 2,400)
( 9) 60%()
( 10)( 130.715 14.4721)
~139~
% % %
106 1 1 12 31
()
107 106 1 1 12 31
29,973
1050029592 (82)() 44927 1 0 8 3 2 6
107 106 12 31
~145~
107 12 31 106 12 31 % %
1180 94,721 3 43,153 2
1200 18,013 1 12,094 -
130X ()() 597,807 21 687,548 24
1410 9,736 - 8,768 -
1600 () 543,388 19 577,935 20
1760 () 142,350 5 143,665 5
1780 () 186 - 342 -
1840 () 11,418 1 10,878 -
1915 () 2,961 - 2,058 -
1920 660 - 631 -
15XX 1,335,053 47 1,298,922 45
1XXX $ 2,865,046 100 $ 2,863,931 100
( )
107 106 12 31
~146~
107 12 31 106 12 31 % %
2130 () 2,447 - - -
2150 42,351 1 32,580 1
2170 108,084 4 54,484 2
2180 44,322 2 66,833 2
2200 58,598 2 48,581 2
2230 5,804 - 30,937 1
2310 13,935 1 3,007 -
21XX 615,443 22 696,393 24
2640 () 18,477 1 19,211 1
2645 960 - 700 -
()()
3X2X $ 2,865,046 100 $ 2,863,931 100
107 106 1 1 12 31
()
~147~
107 106 % %
4000 () $ 1,778,854 100 $ 1,627,069 100
5000 ()()( )() ( 1,453,647 ) ( 82 ) ( 1,311,254 ) ( 81 )
5900 325,207 18 315,815 19
()()( )()
6100 ( 85,846 ) ( 5 ) ( 87,079 ) ( 5 ) 6200 ( 69,983 ) ( 4 ) ( 69,470 ) ( 4 ) 6300 ( 11,584 ) - ( 12,765 ) ( 1 ) 6450 ( 694 ) - - -
6000 ( 168,107 ) ( 9 ) ( 169,314 ) ( 10 )
6500 ()( )() 3,635 - 2,893 -
6900 160,735 9 149,394 9
7010 () 15,493 1 11,837 - 7020 () 15,442 1 ( 52,744 ) ( 3 ) 7050 ()()(
) ( 3,287 ) - ( 3,782 ) - 7070
7000 76,106 4 18,995 1
7900 236,841 13 168,389 10 7950 () ( 54,517 ) ( 3 ) ( 31,811 ) ( 2 )
8200 $ 182,324 10 $ 136,578 8
8311 () $ 513 - $ 30 - 8349
()
8500 $ 170,755 10 $ 116,181 7
9750 () $ 2.16 $ 1.63
9850 () $ 2.15 $ 1.62
107 106 1 1 12 31
~148~
106 1 1 $ 813,933 $ 164,134 $ 232,660 $ 206,486 $ 658,711 ( $ 29,568 ) $ 2,046,356
106 - - - - 136,578 - 136,578
106 - - - - 136,603 ( 20,422 ) 116,181
106 12 31 $ 832,473 $ 168,124 $ 249,586 $ 206,486 $ 656,298 ( $ 49,990 ) $ 2,062,977
107
107 1 1 $ 832,473 $ 168,124 $ 249,586 $ 206,486 $ 656,298 ( $ 49,990 ) $ 2,062,977
107 - - - - 182,324 - 182,324
107 - - - - 182,942 ( 12,187 ) 170,755
107 12 31 $ 843,795 $ 173,188 $ 263,243 $ 206,486 $ 704,874 ( $ 62,177 ) $ 2,129,409
107 106 1 1 12 31
107 106
~149~
()() 156 160
() ( 8,874 ) ( 5,166 )
() 3,287 3,782
226,250 120,871
9,176 4,748
( 3,355 ) ( 4,004 )
( 61,534 ) ( 42,795 )
() - 234,039
170,537 312,859
( )
107 106 1 1 12 31
107 106
~150~
()()(
) ( 21 ) ( 8 )
12 27
15 15
12
2014-2016- 1
19 108 1 1
28 108 1 1
23 108 1 1
2015-2017 108 1 1
10 28
~153~
3. 107 1 1 IFRS 9 IFRS 15 106
39 ( IAS 39 )
11 ( IAS 11) 18 ( IAS 18)
IAS 39 ( ) IFRS 15 106
IAS 11 IAS 18
( )
( ) ( )
( )
( )
2. 106 12 31 $166,812
107 12 31
3. 107 106 12 31
$ 4,208 $ - $ 4,208
64,369 - 64,369
342,418 ( 23,529) 318,889
$ 627,780 ($ 29,973) $ 597,807
$ 2,216 $ - $ 2,216
42,709 - 42,709
404,538 ( 24,830) 379,708
$ 718,497 ($ 30,949) $ 687,548
107 12 31
106 12 31
$ 563,313
107 12 31
106 12 31
$ 8,958
767
$ 7,281
$ 9,725
~162~
( )
107 1 1
$ 170,747 $ 1,491 $ 262,402 $ 598,089 $ 45,686 $ 35,141 $ 37,323 $ 58,775 $ 1,209,654
- ( 494) ( 110,472) ( 404,284) ( 38,274) ( 29,876) ( 27,322) ( 20,997) ( 631,719)
$ 170,747 $ 997 $ 151,930 $ 193,805 $ 7,412 $ 5,265 $ 10,001 $ 37,778 $ 577,935
107
1 1 $ 170,747 $ 997 $ 151,930 $ 193,805 $ 7,412 $ 5,265 $ 10,001 $ 37,778 $ 577,935
- - 738 2,585 - 560 148 540 4,571
- - - 381 - 3,746 - - 4,127
- - - - ( 310) - ( 480) ( 750) ( 892) ( 2,432)
- - - - 310 - 480 750 780 2,320
12 31 $ 170,747 $ 810 $ 146,048 $ 169,850 $ 5,084 $ 6,420 $ 9,123 $ 35,306 $ 543,388
107 12 31
$ 170,747 $ 1,491 $ 263,140 $ 600,745 $ 45,686 $ 38,967 $ 36,721 $ 58,423 $ 1,215,920
- ( 681) ( 117,092) ( 430,895) ( 40,602) ( 32,547) ( 27,598) ( 23,117) ( 672,532)
$ 170,747 $ 810 $ 146,048 $ 169,850 $ 5,084 $ 6,420 $ 9,123 $ 35,306 $ 543,388
~163~
106 1 1
$ 170,747 $ 1,491 $ 262,086 $ 596,185 $ 45,686 $ 36,021 $ 38,551 $ 57,110 $ 690 $ 1,208,567
- ( 308) ( 103,654) ( 378,633) ( 35,946) ( 27,751) ( 27,440) ( 20,764) - ( 594,496)
$ 170,747 $ 1,183 $ 158,432 $ 217,552 $ 9,740 $ 8,270 $ 11,111 $ 36,346 $ 690 $ 614,071
106
1 1 $ 170,747 $ 1,183 $ 158,432 $ 217,552 $ 9,740 $ 8,270 $ 11,111 $ 36,346 $ 690 $ 614,071
- - 316 3,385 - - - 1,117 - 4,818
- - - 651 - - - 2,869 - 3,520
- - - - ( 2,132) - ( 880) ( 1,228) ( 3,011) - ( 7,251)
- - - - 2,130 - 857 1,225 2,953 - 7,165
12 31 $ 170,747 $ 997 $ 151,930 $ 193,805 $ 7,412 $ 5,265 $ 10,001 $ 37,778 $ - $ 577,935
106 12 31
$ 170,747 $ 1,491 $ 262,402 $ 598,089 $ 45,686 $ 35,141 $ 37,323 $ 58,775 $ - $ 1,209,654
- ( 494) ( 110,472) ( 404,284) ( 38,274) ( 29,876) ( 27,322) ( 20,997) - ( 631,719)
$ 170,747 $ 997 $ 151,930 $ 193,805 $ 7,412 $ 5,265 $ 10,001 $ 37,778 $ - $ 577,935
~164~
2. 107 106 12 31
107 1 1
- ( 1,315) ( 1,315)
107 12 31
106 1 1
- ( 1,314) ( 1,314)
106 12 31
$238,871 $229,082
2.
107 12 31
$ 70,000 1.05%1.12%
70,000 1.05%1.12%
$ 140,000
106 12 31
$ 200,000 1.00%1.12%
60,000 1.10%
)
( )
107 12 31
$ 200,000 0.66%
106 12 31
$ 200,000 0.66%
( )
94 7 1
1 45
2%
$ 37,925 $ 38,274
( 19,448) ( 19,063)
$ 18,477 $ 19,211
34 - 34
~168~
166 - 166
(4)
107 106 12 31
5
107 12 31
106 12 31
10
2. 94 7 1
$3,717 $3,985
$16,279 $6,251
~170~
$6,251
$8,325 $8,061
107 8 26
$8,061
$843,795 84,379 10
( )
~171~
(2) IFRSs 101 4 6 1010012865
$112,384( 1.35 ) $8,325(
0.1 ) $105,811( 1.3 )
$16,279( 0.2 ) 108 3 26
107 $126,569( 1.5
)
$2,447
3. 106 ( )
IFRS 15 106 IAS 11 IAS 18
( )
3,621 2,598 6,219
$ 53,619 $ 68,529 $ 122,148
1. 107 106 12 31 154 165
5
$8,061 $ 3,779 $2,687
$11,338 $3,779
106
$ 103 $ 5
$ 47,367 $ 28,626
54 124
224 3,061
539 89 - 628
$ 10,878 $ 435 $ 105 $ 11,418
550 ( 11) - 539
$ 9,910 $ 973 ($ 5) $ 10,878
26
17% 20% 107
$4,207
~177~
( 120,000) - 260 ( 119,740)
~178~
HKC AGROSCIENCE SDN. BHD.
()
( )
1.
(T/T)180
3.
( )
()
$ 94,270
( ) 107 106 12 31
$5,215 $3,017
( ) 107 106 12 31
$14,715 $18,804
()
106 12 31
()
E. 107
$28,054 ($39,752)
107 106
/ $6,688 $3,664
(2)
A.
IFRS 9 106 IAS 39
(3)
107 12 31 1 1 2 2 5 5
:
260 - - 700
106 12 31 1 1 2 2 5 5
:
~184~
( ) IFRS 9 106 IAS 39
1. 106
(1)
(4)
(5)
( ) IFRS 15 106 IAS 11 IAS 18
IFRS 15
$ 2,447 $ - $ 2,447
(2)
0
CO., LTD.
Y $ 38,156 $ 30,167 $ 8,872 $ 30,167 $ - $ - $ 30,167 $ 425,882 ()
(HUI KWANG $ 287,576 23% (T/T)30 $ - ( 1) ($ 44,322) (23%)
INTERNATIONAL CO.,
( 1)(L/C)180 23
( 2)( 130.715 14.4721)
~191~
( 4)
0 HUI KAWANG (THAILAND) CO., LTD. 1 ($ 30,167) (T/T)180 (1%)
1 25,756 1%
1 8,872
1 ( 130,002) (T/T)90 (6%)
1 287,576 (T/T)30 13%
1 68,965 2%
1 ( 44,322) (2%)
1 3 51,459 3 2%
3 ( 3,786)
( 1) 107
( 2)
( 4)
( 5)( 130.715 14.4721)
~192~
HUI KWANG
$ 250,870 $ 250,870 7,305,588 100.00 $ 596,444 $ 48,433 $ 45,937
HUI KWANG
HKC AGROSCIENCE
HUITEX TECHNOLOGY
HUITEX TECHNOLOGY
Inc.
HUITEX Limited 36,858 - 1,500,000 100.00 37,588 ( 230) ( 230)
()( 131.715 10.9532 17.09)
~193~
$ 227,291 ( 1) $ 202,719 $ - $ - $ 202,719 $ 49,111 100.00 $ 48,778 $ 517,844 $ 259,142
( 4)
( 5)
91,224 ( 2) 21,070 - - 21,070 ( 1,005) 100.00 ( 1,006) 118,267 - ( 6)
( 2)(HUI KWANG INTERNATIONAL CO., LTD.)()
( 3)()
( 4) HUI KWANG INTERNATIONAL CO., LTD 8,437
( 5) HUI KWANG INTERNATIONAL CO., LTD.$73,716(USD 2,400)
( 6)$28,995 (USD 944) HUI KWANG INTERNATIONAL CO., LTD.
$42,878(USD 1,396)
$42,878(USD 1,396)$73,716(USD 2,400)
( 9) 60%()
( 10)( 130.715 14.4721)
~194~
% % %
()
10,000)
2,168,932 2,072,751 96,181 4.64
1,666,578 1,574,395 92,183 5.86
502,354 498,356 3,998 0.80
291,417 277,478 13,939 5.02
214,572 223,771 -9,199 -4.11
33,482 -44,024 77,506 -176.05
248,054 179,747 68,307 38.00
65,730 43,169 22,561 52.26
182,324 136,578 45,746 33.49
-11,569 -20,397 8,828 -43.28
170,755 116,181 54,574 46.97
182,324 136,578 45,746 33.49 ( 20% ) 1. 2.
5.
HUITEX Limited 1.5 HUITEX Limited
~198~
~199~
3. :
5,000 2020 2
3,000 2020 4
()
()
()
HuiKwang
International
Denis Street, Port Louis,
HuiKwang International
( 2)( 3) ( 1)
Hui Kwang International Co., Ltd.
( ) 7,305,588 100.00
Hui Kwang (Thailand) Co., Ltd.
( ) 50,000 100.00
Hui Kwang International Co., Ltd. ()
227,291 100.00
Hui Kwang International Co., Ltd. ()
29,009 31.80
Hui Kwang International Co., Ltd. ( )
62,215 68.20
13,416 100.00
~204~
( 2)( 3)
HUITEX LIMITED
HUITEX TECHNOLOGY INC.( ) 1,500,000 100.00
1
2
3
250,870 605,009 605,009 48,432 48,432 48,433 0.19
Hui Kwang (Thailand) Co., Ltd.
4,352 39,667 46,154 6,487 48,758 1,148 2,634 0.61
287,075 697,464 181,500 515,965 780,874 56,434 49,111
117,868 121,034 3,072 117,962 51,870 -1,031 -1,005
HKC AGROSCIENCE SDN.BHD. 200 861 1,587 -725 59 -84 -83 -0.42
14,430 11,231 11,231 140 21 372 0.03
HUITEX TECHNOLOGY INC. 36,900 37,596 37,596 -221 -221 -221 -0.01
HUITEX LIMITED 36,858 37,589 1 37,588
-347 -230 -0.00
~206~
107 107 1 1 12 31