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TRANSCRIPT
http://newmops.tse.com.twhttp://www.sporton.com.tw/
Sporton International Inc.
http://www.kgieworld.com.tw/
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最後懇請各位股東續予支持與指教,並敬祝各位股東
身體健康 萬事如意
董 事 長: 黃文亮
經 理 人: 黃文亮
會計主管: 潘鳳雯
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86 5 Open Area Test Site
86 11 5 7M*4M*3M86 12 6 Open Area Test Site EMS 1 EMI87 11
Open Area Test Site
87 1288 4 (EMI)88 7 3M/10M
1,00088 9
88 10 (Safety)88 1288 12
89 2 NEMKO TUV Rheinland89 6
89 7
89 8 TUV PS89 10
90 2 UL CAP90 590 6
90 7 FCC
90 8 10M VCCI
90 9 Industry Canada EMC
90 10
90 11 BSMI
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91 1
91 1
91 7
91 7 3C
92 1 RF
92 2
92 3 FCC
92 6
92 7
92 7 EMS NVLAP
92 8
92 10
92 12 (CNLA)
92 11 CNLA
92 12
93 6
93 7 SAR TAF
93 8
93 9 BSMI
93 10
94 1
94 1 10M VCCI
94 4
94 5 TAF
94 7 3D OTA CTIA
94 9 10M VCCI
94 9
94 11
- 8 -
94 11
94 12 BSMITAF
95 3TAF WCDMA
95 3
95 5
95 5
95 9
95 12 - Sporton Holding(SAMOA)Inc.
96 1 TAF FCC Part 22 Supart H & Part 24 Supart ETAF EMC
96 3 Sporton Holding(SAMOA)Inc.
96 4
96 4 UL Nemko CB Testing Laboratory(CBTL)
96 5 TAF
96 7 TAF 3G96 12 TAF OTA
97 3 CTIA OTA 97 3 TAF FCC 47 C.F.R. 20.19, ANSI PC63.19 CTIA test plane for HAC
97 3 CTIA HAC (CATL)97 3 RFI 100%97 4 WiFi OTA (CTIA/WiFi Alliance)97 11 (WiMAX) EN 301489 EN 300328 EN
301893 TAF97 12 CANADA Standard RSS-132; CANADA Standard
RSS-13398 1 SAR TAF
- 9 -
98 2 EN 300328 EN 300220 TAF98 2 (WiMAX)
98 2 TAF GCF OTA98 3 EN 62209 RSS-102 ACA Radio Communications
Standards TAF98 3 TAF Acoustic98 4 CISPR 22 TAF98 4 Acoustic EN 50332 TAF98 4 TAF AGPS98 5 A-GPS 3GPP TS 34.123-1 chapter 17 3GPP TS 51.010-1 chapter 70
3GPP TS 34.171 OMA Secure User Plane Location TAF 98 6 AT&T AGPS OTA 98 8 JAVA, TTY, DM TAF98 9 TAF/CTIA98 11 WiFi OTA TAF/CTIA/WiFi Alliance98 12 Sprint OTA 99 3 3G TAF99 3 Femtocell TAF 99 3 SAR TAF 99 399 699 8
3GPP TS 34.124 TAF OTA Chamber TAF
AGPS TAF99 899 1099 10
BSMIWiMAX EMC TAF
VCCI100 1100 3100 5
100 5
4G Femtocell NCC
(TAF) CNS 15285
(TAF) CNS 14336-1
100 7
100 8
100 9100 9
NCC
CTIA V3.1TAF
(TAF) Energy Star(TAF)
- 10 -
100 10100 12
EPA Energy StarCTIA V3.1 TAF
101 1 CTIA V3.1TAF
101 3101 3
PTCRBCTIA Wi-Fi TAF
101 4 SAR TAF101 6 NFC Digital Protocol TAF101 7 LTE TAF101 7101 10
LTE TAF
102 2 ITE EMC, FCC CE HACTAF
102 3 Wireless Power Consortium (WPC) 102 3 3m TAF102 3 OTA Chamber TAF102 3 GCF Field Trial TAF102 3 OMA Browsing TAF102 5 OTA Chamber CTIA102 9 (IEC/EN 60950-1) TUV/Rh102 10 ( ) TAF102 10 SAR TAF102 10 TAF102 11 TAF102 11 OTA Chamber TAF103 1 SAR TAF103 2103 2
NCC LTE TAFNCC LTE
103 2 IEC 62133/CNS15364 TAF103 2 UL60950-1/CSA-C22.2 No.
60950-1/UL60065/CSA-C22.2 No. 60065/UL507/CSA-C22.2 No.113UL(TPTDP)
103 2 UL60950-1/CSA-C22.2 No. 60950-1/UL60065/CSA-C22.2 No. 60065/UL507/CSA-C22.2 No.113UL(CAP)
103 3103 3
IEC 62133/CNS15364 BSMI(LTE)
103 3 SAR TAF
- 11 -
103 4 TUV/SUD IEC/EN 60950-1IEC/EN 60065
103 6 SAR TAF103 10 966 Chamber TAF103 11103 11103 12
IEEE 1625, IEEE 1725 TAFTAF
(UL 60065, GB 8898, IEC 60065/EN 60065, CNS 14408) TAF
104 1 OTA Chamber RS Chamber Fully ChamberTAF
104 6104 10
ANSI C63.4:2014 TAFIEC 62368-1 TAF
104 11104 11
NFC Handset Testbook(IEC62368-1) IECEE/CBTL
105 1 FCC 14-208105 3 FTA LTE TAF
- 12 -
(I00)
(D00
)
(CR
1)(A
S1)
(MI1
)(M
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(HM
1)
(AF1
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Q1)
(C00
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(CM
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(E00
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(CN
1)
(RH
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/
(HE
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(CS
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(EE
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(NS
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(EE
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EM
C(H
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RF
(HP
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(HI1
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(EC
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(SC
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(W00)
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Spor
ton(
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ea)
- 13 -
( )
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2123 EMC SAFETY4
1234567891011
- 14 -
12341212312312345678912341212
- 15 -
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- 18 -
- 19 -
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- 27 -
( )
(1)
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104 103
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104 103104
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- 28 -
( )104 8 (A)
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(B)
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8 0 100 -104 6 3
6 0 75 -104 6 3
8 0 100 -104 6 3
7 0 87.5 -104 6 3
8 0 100 -104 6 3
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14 3:
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- 29 -
( )
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V
- 30 -
V
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1
2
3
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- 31 -
http://www.sporton.com.tw
- 32 -
0
3H
3H
104/7/6
104/7/21
104/7/6
104/7/21
12H 104/8/18 104/8/19
3H
3H
104/11/19
104/11/26
104/11/19
104/11/26
0
12H 104/10/1 104/10/2
12 104/12/14 104/12/17
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( )
( 1)1 2 3 4 5 6 7 8
000
(2)
3
104 6 3 107 6 2
2 ( )
( ) /
( )
2 100 104.6.3
2 100 104.6.3
2 100 104.6.3
- 34 -
( ) ()
V
V
V
V
1
2
3(
4
(ROHS)
- 35 -
3
1. 822. 833.4. 83
- 36 -
( )
104/5/22
- 37 -
(
( )1
www.sporton.com.tw/ / /
104 5 22www.sporton.com.tw/ /
/( )
1
2www.sporton.com.tw/ / /
3 ( )
- 38 -
( )1
104 12 31
2
2
105 2 24 7 0
- 39 -
( )
( )
104/6/3
1. 103
2. 1035.8
0.23. 103
104 7 131040025640
104 9 7 10401185050
104 8 18104 9 16
4. ( )
5. ( )
104/5/22
104/6/3 12
104/7/15 12
3
- 40 -
4
104/7/29 104 103 2
2
345
6
7
104/10/28 1 104 103 3
2
104/12/2 1
234 105
105/2/24 1 1042 104
34 104
5 105
67
8SkyTL
105/4/22 1 1042 10434
- 41 -
5
6 105 104 1
( )
( ) ()
- 42 -
104.1.1 104.12.31
1 2,000 237 237 2 2,000 4,000 v
3 4,000 6,000
4 6,000 8,000
5 8,000 10,000
6 10,000
- 43 -
( 1) 104 105 4 5
(10% )
( )
442,310 0 0 0
(10% )
( )
442,310 0 0 0
/ (27,817) 0 0 0
/ 11,248 0 0 0
/ 5,272 0 0 0
0 0 0 0
0 0 0 0
18,510 0 0 0
437 0 0 0
0 0 0 0
19,963 0 0 0
(19,961) 0 0 0
695 0 0 0
2,046 0 0 0
4,837 0 0 0
20 0 0 0
0 0 0 0
451 0 0 0
4 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
2,164 0 0 0 1
2 ( )
1 2
1
- 44 -
2
( )
1 2
102/2/25 150,000
12
105 4 5
23,305,891 26.16% 0 0 0 0
4,374,582 4.91% 0 0 0 0
2,240,169 2.51% 0 0 0 0
2,226,372 2.50% 0 0 0 0
1,764,525 1.98% 0 0 0 0
1,638,550 1.84% 0 0 0 0
1,480,094 1.66% 0 0 0 0
1,411,507 1.58% 0 0 0 0
1,373,318 1.54% 0 0 0 0
- 45 -
1,239,746 1.39% 0 0 0 0
105/4/30 105 4 30/
Sporton Investment (SAMOA), Inc. USD 127 100% 0 0.00% USD 127 100%
Sporton Holding (SAMOA) Inc. USD 7,545 83.6% USD802 7.84% USD 8,347 91.44%
Sporton International(Korea) Inc.
0 100% 0 0.00% 0 100%
60,000 100%, 0 0.00% 60,000 100%
- 46 -
肆、募資情形
一、資本與股份 (一) 股本來源 單位: 新台幣元;
股
年月 發行
價格
核定股本 實收股本 備註
股數 金額 股數 金額 股本來源
以現金以外
之財產抵充
股款者
其他
86.05 10 1,500,000 15,000,000 1,500,000 15,000,000 創立 無
87.11 10 20,000,000 200,000,000 8,500,000 85,000,000 現金增資 65,000,000 元
合併增資 5,000,000 元 無
87.12 10 20,000,000 200,000,000 11,000,000 110,00,000 現金增資 25,000,000 元 無
88.09 17 20,000,000 200,000,000 18,817,000 188,170,000
現金增資 43,000,000 元
盈餘轉增資 26,532,000 元
資本公積轉增資 5,368,000 元
員工紅利轉增資 3,270,000 元
無
88.12 40 28,000,000 280,000,000 22,017,000 220,170,000 現金增資 32,000,000 元 無 註 1(1)
89.07 10 50,000,000 500,000,000 29,222,100 292,221,000
盈餘轉增資 43,373,490 元
資本公積轉增資 22,677,510 元
員工紅利轉增資 6,000,000 元
無 註 1(2)
90.06 10 50,000,000 500,000,000 32,444,310 324,443,100
盈餘轉增資 14,611,050 元
資本公積轉增資 14,611,050 元
員工紅利轉增資 3,000,000 元
無 註 1(3)
91.07 10 50,000,000 500,000,000 38,210,956 382,109,560
盈餘轉增資 42,177,600 元
資本公積轉增資 6,488,860 元
員工紅利轉增資 9,000,000 元
無 註 1(4)
92.08 10 60,000,000 600,000,000 46,468,928 464,689,280 盈餘轉增資 68,779,720 元
員工紅利轉增資 13,800,000 元 無 註 1(5)
93.08 10 80,000,000 800,000,000 54,679,560 546,795,600
公司債轉換 20,637,400 元
盈餘轉增資 46,468,920 元
員工紅利轉增資 15,000,000 元
無 註 1(6)
93.10 10 80,000,000 800,000,000 56,754,780 567,547,800 公司債轉換 20,752,200 元 無
94.01 10 80,000,000 800,000,000 57,178,432 571,784,320 公司債轉換 4,236,520 元 無
94.09 10 80,000,000 800,000,000 64,241,621 642,416,210
公司債轉換 4,322,470 元
資本公積轉增資 26,654,710 元
盈餘轉增資 26,654,710 元
員工紅利轉增資 13,000,000 元
無 註 1(7)
94.11 10 80,000,000 800,000,000 64,795,275 647,952,750 公司債轉換 5,536,540 元 無
95.03 10 80,000,000 800,000,000 65,383,890 653,838,900 公司債轉換 5,886,150 元 無
95.05 10 80,000,000 800,000,000 65,454,621 654,546,210 公司債轉換 707,310 元 無
95.09 10 80,000,000 800,000,000 73,102,424 731,024,240
公司債轉換 463,410 元
資本公積轉增資 32,007,310 元
盈餘轉增資 44,007,310 元
無 註 1(8)
96.04 10 80,000,000 800,000,000 73,160,433 731,604,330 公司債轉換 580,090 元 無
96.09 10 80,000,000 800,000,000 76,021,315 760,213,150 資本公積轉增資 14,405,880 元
盈餘轉增資 14,202,940 元 無 註 1(9)
- 47 -
97.09 10 100,000,000 1,000,000,000 77,131,528 771,315,280 盈餘轉增資 7,602,130 元
員工紅利轉增資 3,500,000 元 無 註 1(10)
98.09 10 100,000,000 1,000,000,000 77,893,013 778,930,130 盈餘轉增資 7,614,850 元 無 註 1(11)
99.08 10 100,000,000 1,000,000,000 79,487,961 794,879,610 盈餘轉增資 15,382,000 元
員工紅利轉增資 3,699,970 元 無 註 1(12)
100.08 10 100,000,000 1,000,000,000 79,940,569 799,405,690 盈餘轉增資 3,955,990 元
員工紅利轉增資 3,900,000 元 無 註 1(13)
100.12 10 100,000,000 1,000,000,000 79,788,069 797,880,690 庫藏股註銷 1,525,000 元 無 註 1(14)
101.08 10 100,000,000 1,000,000,000 81,445,597 814,455,970 盈餘轉增資 15,957,610 元
員工紅利轉增資 3,900,000 元 無 註 1(15)
102.08 10 100,000,000 1,000,000,000 82,299,115 822,991,150 盈餘轉增資 8,144,560 元
員工紅利轉增資 2,800,000 元 無 註 1(16)
103.08 10 100,000,000 1,000,000,000 83,978,643 839,786,430 盈餘轉增資 16,459,820 元
員工紅利轉增資 4,200,000 元 無 註 1(17)
104.04 10 100,000,000 1,000,000,000 84,033,093 840,330,930 國內第二次無擔保轉換公司債
轉換普通股 544,500 元 無 註 1(18)
104.09 10 100,000,000 1,000,000,000 87,741,843 877,418,430
盈餘轉增資 16,806,610 元
員工紅利轉增資 5,600,00 元
國內第二次無擔保轉換公司債
轉換普通股 20,005,890 元
無 註 1(19)
104.11 10 100,000,000 1,000,000,000 88,910,840 889,108,400 國內第二次無擔保轉換公司債
轉換普通股 11,689,970 元 無 註 1(20)
105.03 10 100,000,000 1,000,000,000 89,085,908 890,859,080 國內第二次無擔保轉換公司債
轉換普通股 1,750,680 元 無 註 1(21)
105.05 10 100,000,000 1,000,000,000 89,098,701 890,987,010 國內第二次無擔保轉換公司債
轉換普通股 127,930 元 無 註 1(22)
註 1:增資部分應加註生效(核准)日期與文號。
(1) 本次增資經財政部證券暨期貨管理委員會 88 年 12 月 24 日(88)台財證(一)第 108084 號函核准。
(2) 本次增資經財政部證券暨期貨管理委員會 89 年 7 月 14 日(89)台財證(一)第 61138 號函核准。
(3) 本次增資經財政部證券暨期貨管理委員會 90 年 6 月 18 日(90)台財證(一)第 136464 號函核准。
(4) 本次增資經財政部證券暨期貨管理委員會 91 年 5 月 30 日(91)台財證(一)第 129547 號函核准。
(5) 本次增資經財政部證券暨期貨管理委員會 92 年 7 月 7 日台財證一字第 0920130160 號函核准。
(6) 本次增資經財政部證券暨期貨管理委員會 93 年 6 月 9 日台財證一字第 0930125624 號函核准。
(7) 本次增資經行政院金融監督管理委員會 94 年 7 月 5 日金管證一字第 094127000 號函核准。
(8) 本次增資經行政院金融監督管理委員會 95 年 7 月 11 日金管證一字第 0950129670 號函核准。
(9) 本次增資經行政院金融監督管理委員會 96 年 7 月 27 日金管證一字第 0960039819 號函核准。
(10) 本次增資經行政院金融監督管理委員會 97 年 7 月 17 日金管證一字第 0970036244 號函核准。
(11) 本次增資經行政院金融監督管理委員會 98 年 7 月 24 日金管證發字第 0980037173 號函核准。
(12) 本次增資經行政院金融監督管理委員會 99 年 6 月 18 日金管證發字第 0990031475 號函核准。
(13) 本次增資經行政院金融監督管理委員會 100 年 6 月 22 日金管證發字第 1000028727 號函核准。
(14) 本次註銷庫藏股申請減資經經濟部 101 年 1 月 13 日經授商字第 10101008220 號函核准。
(15) 本次增資經行政院金融監督管理委員會 101 年 6 月 29 日金管證發字第 1010028852 號函核准。
(16) 本次增資經行政院金融監督管理委員會 102 年 7 月 12 日金管證發字第 1020026141 號函核准。
(17) 本次增資經行政院金融監督管理委員會 103 年 7 月 7 日金管證發字第 1030025541 號函核准。
(18) 本次公司債轉換發行新股經經濟部 104 年 4 月 30 日經授商字第 10401079350 號函核准。
(19) 本次增資經行政院金融監督管理委員會 104 年 7 月 13 日金管證發字第 1040025640 號函核准,
本次增資及公司債轉換發行新股經經濟部 104 年 9 月 7 日經授商字第 10401185050 號函核准。
(20) 本次公司債轉換發行新股經經濟部 104 年 11 月 17 日經授商字第 10401243900 號函核准。
(21) 本次公司債轉換發行新股經經濟部 105 年 3 月 17 日經授商字第 10501050860 號函核准。
(22) 本次公司債轉換發行新股向經濟部 105 年 5 月 12 日經授商字第 10501095640 號函核准。
- 48 -
105 4 5
89,098,701 0 10,901,299 100,000,000
( ) 105 4 5
1 3 45 9,467 194 9,710
10 16,782 26,473,007 16,339,103 46,269,799 89,098,701
(%) 0 0.02 29.71 18.34 51.93 100
( )
105 4 5
(%)1 999 7,520 344,810 0.39
1,000 5,000 1,612 2,920,017 3.285,001 10,000 208 1,438,599 1.61
10,001 15,000 79 945,360 1.0615,001 20,000 39 673,698 0.7620,001 30,000 47 1,137,328 1.2830,001 40,000 32 1,116,364 1.2540,001 50,000 16 711,484 0.8050,001 100,000 39 2,879,233 3.23
100,001 200,000 39 5,992,239 6.73200,001 400,000 40 10,726,216 12.04400,001 600,000 15 7,203,188 8.08600,001 800,000 8 5,844,531 6.56800,001 1,000,000 2 1,887,479 2.12
1,000,001 14 45,278,155 50.819,710 89,098,701 100.00
- 49 -
( )
( ) (%)23,305,891 26.16%
4,374,582 4.91%
2,240,169 2.51%
2,226,372 2.50%
1,764,525 1.98%
1,638,550 1.84%
1,480,094 1.66%
1,411,507 1.58%
1,373,318 1.54%
1,239,746 1.39%
- 50 -
103 104 105 3 318
1
178.00 230.00 188.00113.50 153.50 164.50144.35 188.05 179.15
2
27.60 34.75 36.53
21.80 ( 9)
85,645 87,178 89,0953 7.53 8.50 1.803 7.39 ( 9)
5.80 ( 9)0.02 ( 9)
0 ( 9)4 0 0
5 19.53 22.126 24.89 ( 9)
7 4.02% ( 9)
1234 ,
5678
9 105
1
40%10%
2 105
- 51 -
10 6.0
( )
105
( )890,987
( 1) 6.0
( 1) 0.01
( 1) 0
( 2)
( 2)
1 105
2 105
- 52 -
105 2 24 48,791,1875,199,892 4,000,000
104 1,120,000105
5,199,8920.70
104
8.50
(1) 104 103 53,172,2465,600,000 1,800,000
53,172,246 104 6 3203.63 5,600,000
27,500 1751,800,000
(2)
- 53 -
103 10 7
100.8%
0%3 106 10 7
71,300,000 713
528,700,0003,411,897
- 54 -
104 1 0 5 3 3 1150.00 136.00
106.60 121.00
120.94 124.94
148.50 148.50
103.10.7156.10
103.10.7156.10
( )
103
103 104
238,298 28,062 94,795 95,626 19,815
400,000 - 400,000 - -
638,298 28,062 494,795 95,626 19,815238,298 33,498 204,800
- 55 -
105 3 31
(2)
400,000
103/9 35.01% 103/10 40.34% CB103/12
103/9 126% 114% 252.64% 236.38%
103 10 7100.8%
103 10 7 106 10 7
0 %
238,298
105238,298
100%
100%
400,000105
400,000
100%
100%
- 56 -
103 11 8 10610 7
103 9 29
156.1
1
23
4)
- 57 -
- 58 -
104 1 8
104 1 8
- 59 -
- 60 -
( )
1
CC01080
CC01110
E605010
F113020
F113050
F119010
F213030
F219010
F213010
F401010
F401021
I501010
IF04010
IF02010
IZ99990 ( )
2
104 103
2,830,508 89.66 2,614,019 89.47
83,664 2.65 87,866 3.01
242,766 7.69 219,874 7.52
3,156,938 100.00 2,921,759 100.00
3
(1) EMI
(2) EMS
(3) Open Site Chamber
(4) EMC Debug Diagnostic
(5) SAFETY
- 61 -
(6) ( )
(7) (Mobile phone) (Regulatory)
(Conformance)
(8) (Mobile phone) OTA
(9) (PERFORMANCE)
(10) (EMI)
(11)
(12) femtocell
(13) A-GPS OTA
(14) A-GPS and SUPL
(15) 60GHz
(16) HSPA+
(17) 4 LTE
(18)802.11ac 4G/LTE
(19)NFC
(20)WPC
(21)
4
(1) (IEC62368)
(2) (EMS)
(3) (EMC)
(4) (Field Trial)
(5) 3GPP R10 CA (carrier Aggregation)
(6) GCF/PTCRB IMS VOLTE A-GPS LTE
(7) MIMO OTA
(8)4G/LTE Advanced
- 62 -
- 63 -
1. EMC
(EMI) (FCC)
(EMI&EMS)
(EMI)VCCI(Voluntary
Control Council forInterference by Information Technology Equipment)
(EMI)( ) (BSMI)
(EMI) (VSCC)
(EMI)
- 64 -
2. Safety
OSHA (Occupational Safety and Health Administration
A B A
B
VCCI
3C(BSMI)
3. RF
NCCFCCMICKC
4. Mobile Phone
FCCPTCRB
CEGCFNCC
- 65 -
EMC Safety RF Mobile phone
(BSMI)
(NCC)
(Federal Communications Commission)
VCCI (Voluntary Control Council for Interference by InformationTechnology Equipment)
(Underwriters Laboratory)
(TUV Rheinland)
Nemko
Cellular Telecommunication Internet Association,CTIA
(VSCC)
- 66 -
- 67 -
( )1
/ 103 104105
3 3129,880 34,546 8,261
2
1
- 68 -
1. EN55013/CISPR13/CNS13439/FCC Part15
2. EN55014/CISPR14/ CNS13783-1 3. EN55011/CISPR11/FCC Part18
4. EN55022/CISPR22/CNS13438/FCC Part15/VCCI/GB9254
5. EN55020/CISPR20
6. EN55024/CISPR24 7. CNS14972(Performance) 8. CISPR25 9. EMI 10. Part 22/24/27 11. PLMN01/08/10 12. LP0002 13. EN301511/EN301908-1 / -2 / -13 14. Part15-C/E
15. Part15 -F 16. Part18 17. C95.1 / IEEE 1528 18. EN 300 220
19. EN302208
20. EN 300 328
21. EN 300 330
22. EN 300 440
23. EN 301 893 24. EN 302 291 25. EN62479 / EN62209 -1/-2
2
1. IEC60950-1 (1,2 ), EN60950-1(1,2 ),UL60950-1, CNS14336
2. IEC60065, EN60065, UL60065, CNS144083. UL13104. UL2089 ( UL )
- 69 -
5. EN60601-1, UL60601-16. UL2054 ( UL )7. AS/NZS 4665,AS/NZS 620878. ENERGY STAR9. EN5007510. CEC Appliance Efficiency Regulations11. ErP Lot6, Lot 7 and ECO-report (Stand-by and off mode);(
); (ECO-report TUV/RH )12. IEC/EN 62133, CNS15364, UN38.313. CNS15285
IECEE BSMI TAF TUV Rheinland (UL)
3
1 EN 301511 GSM/GPRS (RF)2 EN 301489-7,24 (EMC)3 EN 300609-4 (RF)4 EN 301489-8 (EMC)5 EN 50360, EN 50361 SAR( )6 EN 301908-1 WCDMA (EMC)7 EN 301908-2 WCDMA (RF)8 FCC part 22, 24,27 (RF)9 OET 65 SAR( )
10 PLMN01 2G (RF)11 PLMN08 WCDMA (RF)12 3GPP TS51.010 GCF (2G)13 3GPP TS34.121 GCF RF
(WCDMA+HSDPA+HSUPA)14 3GPP TS34.123-1 GCF Protocol
(WCDMA+HSDPA+HSUPA)15 NAPRD.03 PTCRB
(2G+WCDMA+HSDPA+HSUPA)16 CTIA OTA certifi. program OTA(Over The Air)17 Wi-Fi OTA OTA18 FCC Part 27 AWS band(1700MHz)19 3GPP TS 36.521-1 LTE RF20 3GPP TS 36.521-2 LTE RF/RRM ICS21 3GPP TS 36.521-3 LTE RRM22 3GPP TS 36.523-1 LTE Protocol23 3GPP TS 36.523-2 LTE Protocol ICS24 3GPP TS 36.124 LTE RSE25 ETSI EN 301 908-13 LTE RF (CE related)
- 70 -
- 71 -
- 72 -
1 ( ) ( )
104 103
85 88
11 8
3 3
1 1
100 100
- 73 -
- 74 -
- 75 -
- 76 -
- 77 -
1
(RF)SAR( ) (RF) (2G
2.5G 3G WCDMA 4G/LTE) OTA(Over The Air)
(EMC)
( ) ( )(PDA)
(EMI) (EMS)EMC
(Safety)( ) ( )
(PDA)
EMC
- 78 -
2
1
OK
2
No
Yes
No
Yes
Fail
Fail
OK
Fail
OK
- 79 -
( )
1
103 104 105
(%) (%) (%)
1 81,801 50.62 69,268 40.99 17,769 40.22
232,851 20.33 43,903 25.98 14,187 32.11
3 22,554 13.96 16,635 9.84 3,191 7.22
4 24,384 15.09 39,186 23.19 9,032 20.45
161,590 100.00 168,992 100.00 44,179 100.00
2 :
103 104 105
(%) (%)(%)
1A
557,192 19.07A
217,009 6.87A
- -
2 2,364,567 80.93 2,939,929 93.13 684,740 100.00
2,921,759 100.00 3,156,938 100.00 684,740 100.00
- 80 -
PCS
103 104
- 1,319,489 - 1,386,594
- 64,055 - 50,428
( 2) 1 47 ( 2) 5 284
- 1 1,383,591 - 5 1,437,306
12
( ) PCS
103 104
- 1,580,521 - 1,033,498 - 1,832,380 - 998,128
- 75,412 - 12,454 - 66,018 - 17,646
285,346 85,798 387,689 134,076 325,721 106,676 316,593 136,090
285,346 1,741,731 387,689 1,180,028 325,721 2,005,074 316,593 1,151,864
103 104105 3 31 ( )
43 49 55420 399 373139 147 173602 595 601
32.42 32.42 33.186.04 6.04 5.51
0 0 06.7 7.2 6.889.1 88.4 88.84.0 4.2 4.2
0.2 0.2 0.2
- 81 -
( )
(ROHS)( ) ( )
( )
( )
1 ,
(1)(2)(3)(4)(5)(6)(7)(8)(9)
2(1)
OJT
(2)
103
1. 10 83 208 02. 17 27 216 286,3713. 20 51 102 188,1184. 0 0 0 05. 0 0 0 0
47 161 526 474,489
- 82 -
387 7
103 4 234
89
5
( )
( )
www.sporton.com.tw/ / /
( )
1 120,0002 1,000,0003 1,000,0004 1,000,0005 100,0006 1,000,000
7 5,880,000
10,100, 000
- 83 -
1 224,000
2 600,000
3 30,0004 150,0005 10,000
1,184,000
102.08.22~105.08.21
102.07.31~105.07.30
103.10.08.106.10.07
104.03.30~107.03.29
104.06.30~107.06.29
104.08.27~107.08.26
104.11.26~107.11.25
104.12.15~107.12.14
- 84 -
( ) -
12 100 101 15,958
382,983 40,706 3,900 1,800
101 102 8,145325,782 28,828 2,800
1,800
3 102 IFRS 102 103 104
( 1)100 101 102 103 104
1,027,928 1,034,917217,416 269,553991,609 1,237,238
10,200 8,92579,975 51,528
2,327,128 2,602,161439,138 704,066
( 2) 822,121 1,029,8480 0
17,740 17,050456,878 721,116
( 2) 839,861 1,046,898797,880 814,456257,146 260,428812,143 806,242
( 2) 413,202 472,3150 0
3,081 (81)0 00 0
1,870,250 1,881,045( 2) 1,487,267 1,555,263
- 85 -
( ) -
12 100 101 15,958
382,983 40,706 3,900 1,800
101 102 8,145325,782 28,828 2,800
1,800
3 102 IFRS 102 103 104
( 1)100 101 102 103 104
1,132,466 1,047,14810,900 10,900
1,245,587 1,628,60410,200 8,92522,574 24,392
2,421,727 2,719,969484,076 767,356
( 2) 867,059 1,093,1380 0
17,740 17,050501,816 784,406
( 2) 884,799 1,110,188797,880 814,456257,146 260,428812,143 806,242
( 2) 413,202 472,3150 0
3,081 (81)0 00 0
49,661 54,5181,919,911 1,935,563
( 2) 1,536,928 1,609,781
- 86 -
( ) -
1 105 3 31
1 101 102 103 104
1,039,548 1,147,171 1,866,934 2,519,099 2,648,473
1,628,604 1,669,970 1,877,710 1,760,405 1,736,622
8,925 7,650 6,375 5,100 4,781 34,613 29,891 35,269 76,006 81,167 2,711,690 2,854,682 3,786,288 4,360,610 4,471,043
775,294 768,303 738,974 998,273 949,156 1,101,076 1,122,189 1,226,366 ( 5) -
20,981 32,298 620,848 140,390 139,986
796,275 800,601 1,359,822 1,138,663 1,089,142 1,122,057 1,154,487 1,847,214 ( 5) -
1,860,969 1,978,515 2,317,856 3,095,786 3,254,615
814,456 822,992 839,787 890,859 890,987 260,428 262,837 308,441 815,109 816,825
789,247 884,167 1,146,870 1,378,218 1,538,853 455,320 513,821 642,672 ( 5) -
(3,162) 8,519 22,758 11,600 7,950 0 0 0 0 0
54,446 75,566 108,610 126,161 127,286
1,915,415 2,054,081 2,426,466 3,221,947 3,381,901 1,589,633 1,700,195 1,922,268 ( 5) -
1 100-101 - P86
105 3 31
2 101 102 8,145 325,782 28,828 2,800 1,800
3 102 103 16,460 353,886 43,856 4,200 1,800
4 103 104 16,806
487,392 58,772 5,600 1,800
5 105
- 87 -
( ) -
1
105 3 311101 102 103 104
1,027,317 1,048,703 1,634,204 1,966,403
1,237,238 1,239,964 1,420,870 1,333,283
8,925 7,650 6,375 5,100319,871 364,161 521,184 774,899
2,593,341 2,660,478 3,582,633 4,079,685711,391 649,665 643,929 843,509
1,037,173 1,003,551 1,131,321 ( 5)
20,981 32,298 620,848 140,390732,372 681,963 1,264,777 983,899
1,058,154 1,035,849 1,752,169 ( 5)
814,456 822,992 839,787 890,859260,428 262,837 308,441 815,109789,247 884,167 1,146,870 1,378,218455,320 513,821 642,672 ( 5)
(3,162) 8,519 22,758 11,6000 0 0 0
1,860,969 1,978,515 2,317,856 3,095,7861,535,187 1,624,629 1,813,658 ( 5)
1 100-101 - P85
2 101 102 8,145 325,782 28,828 2,800 1,800
3 102 103 16,460353,886 43,856 4,200
1,800
4 103 104 16,806 487,392 58,772 5,600
1,800
5 105
- 88 -
( ) -
( 1)
100 101 102 103 104
1,858,156 1,751,101
752,250 768,123
511,207 474,506
41,685 31,196
24,582 42,433
528,310 463,269
440,846 393,040
0 0
0 0
0 0
440,846 393,040
( )( 2) 5.44 4.83
123 102 IFRS 102 103 104
- 89 -
( ) -
1
100 101 102 103 104
2,000,375 1,914,703826,587 844,612535,240 488,429
3,337 (10,251)
538,577 478,178
0 0538,577 478,178445,214 399,469
440,846 393,040
4,368 6,429
5.44 4.83123 102 IFRS 102 103 104
- 90 -
( ) -
1105 3 31
1101 102 103 104
1,914,703 2,304,446 2,921,759 3,156,938 684,740845,039 991,156 1,373,446 1,534,181 330,372489,471 549,782 817,762 944,947 197,174(10,251) (3,577) 10,713 20,074 (32)479,220 546,205 828,475 965,021 197,142
400,511 449,827 666,130 779,073 162,370
0 0 0 0 0400,511 449,827 666,130 779,073 162,370
(7,552) 11,821 18,469 (17,733) (4,260)
392,959 461,648 684,599 761,340 158,110
394,111 432,075 632,538 740,954 160,635
6,400 17,752 33,592 38,119 1,735
388,131 440,528 647,288 724,388 156,985
4,828 21,120 37,311 36,952 1,125
4.79 5.15 7.39 8.50 1.801 100-101 - P90
105 3 312
- 91 -
( ) -
1105 3 31
1101 102 103 104
1,751,101 1,939,015 2,402,264 2,521,838768,810 772,310 991,816 1,169,523475,744 458,812 609,695 758,018(11,404) 57,263 156,343 135,336464,340 516,075 766,038 893,354
394,111 432,075 632,538 740,954
0 0 0 0394,111 432,075 632,538 740,954
(5,980) 8,453 14,750 (16,566)
388,131 440,528 647,288 724,3884.79 5.15 7.39 8.50
1 100-101 - P892
104103102101100
- 92 -
100 101 102 103 104
(%) 19.63 27.71
(%)188.61 152.04
(%)
(%) 234.08 146.99
(%) 219.30 141.26
(%) ( ) 0 286.26
( ) 2.64 2.41
138 151
( ) 9.70 6.39
3.42 2.46
38 57
( ) 1.90 1.57
( ) 0.81 0.71
(%) 19.11 16.00
(%) 24.09 20.95
64.07 58.26
% 66.21 56.88
(%) 23.72 22.45
( )( 3) 5.44 4.83
(%) 103.35 53.68
(%) 104.16 88.86
(%) 2.52 (0.19)
2.11 2.31
1.00 1.001 102 103 104 - P942 102 IFRS 102 103 104
- 93 -
( )
105 3 31 101 102 103 10428.24 25.63 35.30 24.12
150.41 159.56 203.12 237.50
144.41 161.42 253.79 233.12
138.73 152.63 244.25 225.24
286.92 154.37 231.32 131.65
2.41 2.85 3.75 3.63151 128 97 101
6.39 6.19 6.29 6.512.46 2.38 2.99 3.16
57 59 58 56
1.57 1.57 1.81 1.83
0.71 0.74 0.77 0.6616.10 16.55 20.35 19.4921.23 22.51 29.45 27.37
58.41 55.75 72.60 85.09
57.01 62.71 91.22 100.28
22.51 22.28 26.33 29.384.79 5.15 7.39 8.50
53.13 101.12 147.47 107.63
(0.19) 11.66 15.68 10.61
2.30 2.65 2.55 2.25
1.00 1.01 1.01 1.01: 102 IFRS
201 104 1032 ( ) 1043 1044 104
- 94 -
( )
105 3 31 101 102 103 104
29.36 28.05 35.91 26.11 24.36
117.61 123.00 159.48 187.04 198.72
134.08 149.31 252.64 252.35 279.03
126.68 138.57 238.34 219.39 239.71
296.09 163.32 250.09 142.13 569.13
2.53 3.12 3.73 3.57 2.94144 117 98 102 124
6.39 6.19 6.29 6.51 5.832.24 1.73 1.86 1.94 1.64
57 59 58 56 63
1.33 1.40 1.65 1.74 1.57
0.75 0.83 0.88 0.78 0.6215.68 16.26 20.14 19.26 14.7220.99 22.66 29.73 27.59 19.68
60.10 66.80 97.38 106.07 88.52
58.84 66.37 98.65 108.32 88.52
20.92 19.52 22.80 24.68 23.714.79 5.15 7.39 8.50 1.80
75.47 107.34 150.34 122.44 79.32
111.98
7.02 15.35 17.73 16.60 4.08
3.11 3.19 2.68 2.49 2.44
1.00 1.01 1.00 1.01 1.00: 102 IFRS
201 104 1032 ( ) 104
- 95 -
5 2
1 2
3 1.
(1) (2)
2.
(1) (2) (3)
3. (1) ( )
( ) (2) 365 (3) (4) ( )
( ) (5) 365 (6) (7)
4. (1) × (2) (3) (4) 4
5. (1) (2) (
) (3) ( ) (
) ( 5) 6.
(1) ( ) ( 6) (2) ( )
4 1. 2. 3.
4.
5
- 96 -
1. 2. 3. 4. 5.
6
7
- 97 -
104
104
105
105 4 22
- 98 -
104
104 103 12 31
104 103 1 1 12 31
104103 12 31 104 103 1 1
12 31 104
0920123784
0920123784
1 0 5 2 2 4
四、104年度財務報表
- 99 -
104 12 31 103 12 31
1100 $ 441,949 11 $ 659,408 18 1147 330,099 8 81,570 2 1150 11,507 - 21,208 1 1170 733,858 18 568,176 16 1180 11,947 - 42,404 1 1210 238,428 6 198,643 6 130X 26,134 1 25,467 1 1460 114,809 3 - - 1476 14,372 - 1,193 - 1479 43,300 1 36,135 1 11XX 1,966,403 48 1,634,204 46 1510 - 168 - 660 - 1543 12,822 - 12,822 - 1550 748,452 19 494,211 14 1600 1,333,283 33 1,420,870 40 1780 5,100 - 6,375 - 1840 9,310 - 8,370 - 1920 4,147 - 5,121 - 15XX 2,113,282 52 1,948,429 54 1XXX $ 4,079,685 100 $ 3,582,633 100
2150 $ 7,491 - $ 7,022 - 2170 51,358 2 40,446 1 2209 526,265 13 438,495 12 2219 9,069 - 47,719 2 2230 90,095 2 74,921 2 2300 159,231 4 35,326 1 21XX 843,509 21 643,929 18 2530 70,698 2 568,193 16 2640 10,192 - 5,445 - 2570 59,500 1 47,210 1 25XX 140,390 3 620,848 17 2XXX 983,899 24 1,264,777 35 3110 890,859 22 839,787 23 3200 815,109 20 308,441 9 3310 465,679 12 402,424 11 3350 912,539 22 744,446 21 3300 1,378,218 34 1,146,870 32 3410 11,600 - 22,758 1 3XXX 3,095,786 76 2,317,856 65 $ 4,079,685 100 $ 3,582,633 100
104 103 12 31
- 100 -
104 103
4100 $ 242,766 10 $ 219,874 9 4600 2,279,072 90 2,182,390 91 4000 2,521,838 100 2,402,264 100 5110 167,943 7 161,431 7 5600 1,184,372 47 1,249,017 52 5000 1,352,315 54 1,410,448 59 5900 1,169,523 46 991,816 41 6100 256,024 10 242,008 10 6200 151,220 6 136,142 6 6300 4,261 - 3,971 - 6000 411,505 16 382,121 16 6900 758,018 30 609,695 25 7100 5,458 - 687 - 7110 64,493 3 61,741 3 7130 871 - 446 - 7190 313 - 143 - 7210
650 - - -
7230 14,233 1 8,070 - 7510 ( 6,838 ) - ( 3,326 ) - 7590 ( 14,914 ) ( 1 ) ( 34,312 ) ( 1 )
104 103 1 1 12 31
- 101 -
104 103
7610
$ - - ( $ 2,363 ) -
7635
( 492 ) - ( 60 ) -
7070
71,562 3 125,317 5 7000
135,336 6 156,343 7
7900 893,354 36 766,038 32 7950 ( 152,400 ) ( 6 ) ( 133,500 ) ( 6 ) 8200 740,954 30 632,538 26 8310
8311
( 5,408 ) - 511 -
8360
8361
( 11,158 ) ( 1 ) 14,239 1 8300
( 16,566 ) ( 1 ) 14,750 1
8500 $ 724,388 29 $ 647,288 27 9710 $ 8.50 $ 7.39 9810 $ 8.45 $ 7.29
- 102 -
A1
10
31
1
82
,299
$
82
2,99
2
$
26
2,83
7
$
35
9,21
7
$
81
$
52
4,86
9
$
8,
519
$
1,97
8,51
5
102
B1
-
-
-
43,2
07
-
( 43
,207
)
-
- B3
-
-
-
-
(
81 )
81
-
- B5
-
-
-
-
-
(
353,
886
)
-
(
353,
886
) B7
1,64
6
16,4
60
-
-
-
( 16
,460
)
-
-
T1
34
335
3,
865
-
-
-
-
4,
200
C
5
-
-
34,8
02
-
-
-
-
34
,802
C7
-
-
6,
937
-
-
-
-
6,
937
D
1
103
-
-
-
-
-
632,
538
-
63
2,53
8
D3
10
3
-
-
-
-
-
51
1
14,2
39
14
,750
D5
10
3
-
-
-
-
-
63
3,04
9
14,2
39
64
7,28
8
Z1
10
312
31
83
,979
839,
787
30
8,44
1
402,
424
-
74
4,44
6
22,7
58
2,
317,
856
I1
3,39
9
33,9
91
47
0,34
2
-
-
-
-
504,
333
10
3
B1
-
-
-
63
,255
-
(
63,2
55 )
-
-
B5
-
-
-
-
-
( 48
7,39
2 )
-
( 48
7,39
2 )
B7
1,
680
16
,806
-
-
-
(
16,8
06 )
-
-
T1
28
27
5
5,32
5
-
-
-
-
5,60
0
C7
-
-
31
,001
-
-
-
-
31,0
01
D
1
104
-
-
-
-
-
740,
954
-
74
0,95
4
D3
10
4
-
-
-
-
-
( 5,
408
)
(
11,1
58 )
( 16
,566
)
D5
10
4
-
-
-
-
-
73
5,54
6
(
11,1
58 )
72
4,38
8
Z1
10
412
31
89
,086
$
89
0,85
9
$
81
5,10
9
$
46
5,67
9
$
-
$
912,
539
$
11,6
00
$
3,09
5,78
6
104
103
11
1231
- 103 -
104 103 A10000 $ 893,354 $ 766,038 A20010 A20100 217,578 212,748 A20200 1,275 1,275 A20300 2,354 ( 13,000 ) A20400
492 60 A20900 6,838 3,326 A21200 ( 5,458 ) ( 687 ) A21300 ( 871 ) ( 446 ) A22400
( 71,562 ) ( 125,317 ) A22500
( 650 ) 2,363 A23700 1,322 346 A24100 ( 14,233 ) ( 8,070 ) A30000
A31130 9,701 ( 1,162 ) A31150 ( 154,062 ) ( 47,228 ) A31160 30,457 85,727 A31190 ( 83,193 ) ( 19,581 ) A31200 ( 1,989 ) 60 A31240 ( 7,165 ) 3,828 A31250 ( 12,705 ) 306 A32130 469 268 A32150 10,912 ( 13,319 ) A32230 93,370 167,434 A32180 ( 11,630 ) ( 863 ) A32230 123,905 15,302 A32240 ( 661 ) ( 612 ) A33100 4,984 283 A33200 871 446
104 103 1 1 12 31
- 104 -
104 103 A33300 $ - ( $ 868 ) A33500 ( 125,876 ) ( 79,048 ) AAAA 907,827 949,609 B00600 ( 248,529 ) ( 81,570 ) B01200 - ( 1,922 ) B01800 ( 119,428 ) ( 27,453 ) B02700 ( 289,312 ) ( 357,904 ) B02800 18,401 - B03700 - ( 320 ) B03800 974 - BBBB ( 637,894 ) ( 469,169 ) C00200 - ( 230,000 ) C01200 - 599,676 C04500 ( 487,392 ) ( 353,886 ) CCCC ( 487,392 ) 15,790 EEEE ( 217,459 ) 496,230 E00100 659,408 163,178 E00200 $ 441,949 $ 659,408
- 105 -
104 103 1 1 12 31
86 5 1
91 1 23
104
103 12 31 589 602
105 2 24
( )
2013 IFRS IAS
IFRIC SIC
1030029342 1030010325 104
IASB
2013 IFRS IAS IFRIC SIC IFRSs
2013 IFRSs
1. IFRS 12
IFRS 12
- 106 -
2. IFRS 13
IFRS 13
IFRS 13
IFRS 13
IFRS 13 104
3. IAS 1
(1) (2)
104
4. IFRS 7
5. IAS 32
- 107 -
6. 2009 -2011
2009-2011 IFRS 1 IFRSs
IAS 1 IAS 16 IAS
32 IAS 34
IAS 1
IAS 16
IAS 16
IAS 32
IAS 12
IAS 34
( ) IASB IFRSs
IASB IFRSs
IASB 1 2010-2012 2014 7 1 2 2011-2013 2014 7 1 2012-2014 2016 1 1 3
IFRS 9 2018 1 1 IFRS 9 IFRS 7 2018 1 1 IFRS 10 IAS 28
IFRS 10 IFRS 12 IAS 28
2016 1 1
IFRS 11 2016 1 1
- 108 -
IASB 1
IFRS 14 2016 1 1 IFRS 15 2018 1 1 IFRS 16 2019 1 1 IAS 1 2016 1 1 IAS 7 2017 1 1 IAS 12
2017 1 1
IAS 16 IAS 38
2016 1 1
IAS 16 IAS 41 2016 1 1 IAS 19 2014 7 1 IAS 27 2016 1 1 IAS 36 2014 1 1 IAS 39
2014 1 1
IFRIC 21 2014 1 1
1
2 2014 7 1
IFRS 2 2014 7 1
IFRS 3 IFRS 13
2014 7 1
3 IFRS 5 2016 1 1
2016 1 1
1. IFRS 9
IAS 39
IFRS 9
- 109 -
(1)
(2)
IFRS 9
IFRS 15
12
- 110 -
2. IAS 36
IASB IFRS 13 IAS 36
IAS 36
3. 2010-2012
2010-2012 IFRS 2
IFRS 3 IFRS 8
IFRS 8
IFRS 13 IFRS 13
IAS 24
4. 2011-2013
2011-2013 IFRS 3 IFRS 13 IAS 40
- 111 -
IFRS 13
IAS 39 IFRS 9
IAS 32
5. IAS 16 IAS 38
IAS 16
IAS 38
(1)
(2)
6. IFRS 15
IFRS 15
IAS 18 IAS 11
IFRS 15
(1)
(2)
(3)
(4)
(5)
IFRS 15
- 112 -
7. 2012-2014
2012-2014 IFRS 5
IFRS 7 IAS 19 IAS 34
IFRS 7
IAS 34 IAS 34
8. IAS 1
( )
( )
- 113 -
1
3
1. 1
2. 2 1
3. 3
( )
1.
2. 12
3. 12
1.
2. 12
3. 12
( )
- 114 -
( )
( )
- 115 -
( )
- 116 -
( )
( )
- 117 -
( )
( )
1.
(1)
A.
- 118 -
B.
3
(2)
- 119 -
(3)
2.
(1)
(2)
3.
- 120 -
( )
( )
1.
(1)
(2)
(3)
(4)
(5)
- 121 -
2.
3.
( )
1.
2.
3.
- 122 -
4.
( )
1.
10%
2.
- 123 -
104 103 12 31
733,858 568,176 50,970 48,616
104 12 31 103 12 31 $ 3,945 $ 3,401
190,233 349,747
247,771 306,260 $ 441,949 $ 659,408
104 12 31 103 12 31
$ 168 $ 660
- 124 -
104 12 31 103 12 31 3
$ 330,099 $ 81,570
104 103 12 31 3
0.85%~1.04% 1.05%~1.13%
104 12 31 103 12 31 $ 11,507 $ 21,208
- - 11,507 21,208
784,828 616,792
( 50,970 ) ( 48,616 ) 733,858 568,176 $ 745,365 $ 589,384
$ 11,947 $ 42,404
- - 11,947 42,404 $ 11,947 $ 42,404
104 12 31 103 12 31 1 3 $ 566,666 $ 516,940 4 6 153,238 77,204 7 12 27,905 18,677 13 18 10,266 3,971 19 26,753 -
$ 784,828 $ 616,792
- 125 -
104 12 31 103 12 31 1 3 $ 20,500 $ 63,220 4 6 - - 7 12 - - 13 18 - - 19 - -
$ 20,500 $ 63,220
103 1 1 $ - $ 61,616 $ 61,616 - ( 13,000 ) ( 13,000 )
103 12 31 $ - $ 48,616 $ 48,616 104 1 1 $ - $ 48,616 $ 48,616
- 2,354 2,354 104 12 31 $ - $ 50,970 $ 50,970
104 12 31 103 12 31 $ 47 $ -
10 2 45 27
26,032 25,438 $ 26,134 $ 25,467
104 103 167,943 161,431
104 103 1,322 346
104 12 31 $ 114,550
259 $ 114,809
- 126 -
104 12
104 12 31 103 12 31 $ 748,452 $ 494,211
104 12 31 103 12 31
Sporton Investment (SAMOA), Inc.
$ 3,919 100.00 $ 3,810 100.00
Sporton Holding (SAMOA) Inc.
643,114 83.60 372,183 77.41
Sporton International (Korea) Inc.
( 43,408 ) 100.00 34,928 100.00
101,419 100.00 83,290 100.00
43,408 100.00 - 100.00 $ 748,452 $ 494,211
104 103
104 103 Sporton Investment (SAMOA),
Inc.
( $ 32 ) $ - Sporton Holding (SAMOA)
Inc.
130,902 102,006 Sporton International (Korea)
Inc.
( 77,437 ) ( 8,543 ) 18,129 31,854
$ 71,562 $ 125,317
( ) Sporton Investment (SAMOA), Inc.
( ) Sporton Holding (SAMOA) Inc.
Sporton Holding
- 127 -
104 12
77.41% 83.60%
( ) Sporton International (Korea) Inc.
( )
104 12 31 103 12 31 $ 12,822 $ 12,822
104 12 31 103 12 31
$ 12,822 $ 12,822
103 1 1 $ 146,783 $ 201,895 $ 1,603,657 $ 2,060 $ 9,583 $ 35,370 $ 12,730 $ 57,086 $ 2,069,164
- 128 142,227 - 874 2,720 1,019 239,396 386,364 - ( 6,311 ) ( 249,655 ) ( 814 ) ( 1,367 ) ( 11,973 ) ( 1,828 ) - ( 271,948 )
- 388 252,241 - 13,669 1,162 2,990 ( 172,016 ) 98,434 103 12 31 $ 146,783 $ 196,100 $ 1,748,470 $ 1,246 $ 22,759 $ 27,279 $ 14,911 $ 124,466 $ 2,282,014 103 1 1 $ - $ 56,401 $ 740,094 $ 1,016 $ 3,429 $ 23,719 $ 4,541 $ - $ 829,200
- 5,846 200,229 230 1,508 2,942 1,993 - 212,748 - ( 6,121 ) ( 248,834 ) ( 814 ) ( 1,227 ) ( 10,928 ) ( 1,661 ) - ( 269,585 )
- - 88,781 - - - - - 88,781 103 12 31 $ - $ 56,126 $ 780,270 $ 432 $ 3,710 $ 15,733 $ 4,873 $ - $ 861,144 103 1 1 $ 146,783 $ 145,494 $ 863,563 $ 1,044 $ 6,154 $ 11,651 $ 8,189 $ 57,086 $ 1,239,964 103 12 31 $ 146,783 $ 139,974 $ 968,200 $ 814 $ 19,049 $ 11,546 $ 10,038 $ 124,466 $ 1,420,870
104 1 1 $ 146,783 $ 196,100 $ 1,748,470 $ 1,246 $ 22,759 $ 27,279 $ 14,911 $ 124,466 $ 2,282,014
- 178 72,689 - 310 1,553 736 186,826 262,292 - ( 2,404 ) ( 279,514 ) - ( 1,236 ) ( 92 ) ( 1,714 ) - ( 284,960 )
- - 35,371 - 250 12,699 6,185 ( 252,887 ) ( 198,382 ) 104 12 31 $ 146,783 $ 193,874 $ 1,577,016 $ 1,246 $ 22,083 $ 41,439 $ 20,118 $ 58,405 $ 2,060,964
104 1 1 $ - $ 56,126 $ 780,270 $ 432 $ 3,710 $ 15,733 $ 4,873 $ - $ 861,144
- 5,465 200,227 208 5,590 3,477 2,611 - 217,578 - ( 2,404 ) ( 261,762 ) - ( 1,236 ) ( 92 ) ( 1,714 ) - ( 267,209 )
- - ( 83,832 ) - - - - - ( 83,832 ) 104 12 31 $ - $ 59,187 $ 634,902 $ 640 $ 8,064 $ 19,118 $ 5,770 $ - $ 727,681 104 12 31 $ 146,783 $ 134,687 $ 942,114 $ 606 $ 14,019 $ 22,321 $ 14,348 $ 58,405 $ 1,333,283
- 128 -
104 12
50
5 17 3 20
3 20 5 3 10
3 10
104 12 31 103 12 31 $ 70,698 $ 568,193
103 10 7 100
6,000 100.8%
604,800
( )
1. 103 10 7 106 10 7
3
2. 0%
3.
15
1
- 129 -
4.
103 9 29
156.1
103 487,392
16,806
104 8 18 156.1
148.5
5.
104 1 8 106 8 27
30
30% 30
104 1 8 106 8 27
10%
6.
( )
1.70%
5,124 $ 599,676 298 ( 34,802 )
720 565,594
1.70% 2,599 103 12 31 568,193
1.70% 6,838 ( 504,333 )
104 12 31 $ 70,698
- 130 -
104
$ 568,193 $ 660 6,838 -
( 504,333 ) - - ( 492 )
$ 70,698 $ 168
104 12 31 103 12 31 $ 280,081 $ 249,445
126,221 81,627 56,871 60,572
63,092 46,851 $ 526,265 $ 438,495
104 12 31 103 12 31 $ 10,200 $ 9,469
10,192 5,445 $ 20,392 $ 14,914
$ 10,200 $ 9,469 10,192 5,445
$ 20,392 $ 14,914
( )
6%
( )
6 2%
- 131 -
3
104 12 31 103 12 31 $ 39,846 $ 33,073 ( 29,654 ) ( 27,628 )
10,192 5,445 $ 10,192 $ 5,445
103 1 1 $ 33,627 ( $ 27,059 ) $ 6,568
660 - 660 646 ( 532 ) 114
1,306 532 774
( 412 ) - ( 412 ) - ( 99 ) ( 99 )
( 412 ) ( 99 ) ( 511 ) - ( 1,386 ) ( 1,386 ) ( 1,448 ) 1,448 -
103 12 31 33,073 ( 27,628 ) 5,445
528 - 528 661 ( 567 ) 94
1,189 ( 567 ) 622
5,584 - 5,584 - ( 176 ) ( 176 )
5,584 ( 176 ) 5,408 - ( 1,283 ) ( 1,283 )
104 12 31 $ 39,846 ( $ 29,654 ) $ 10,192
- 132 -
104 103 $ 288 $ 350 186 236 138 173 10 15
$ 622 $ 774
1.
2
2.
3.
104 12 31 103 12 31 1.41% 2.00%
2.00% 2.00%
104 12 31
0.5% ( $ 2,989 ) 0.5% $ 3,307
0.5% $ 3,228 0.5% ( $ 2,949 )
- 133 -
104 12 31 103 12 31
1 $ 1,277 $ 1,180 14.7 16.2
104 12 31 103 12 31
$ 890,859 $ 839,787 815,109 308,441 1,378,218 1,146,870
11,600 22,758 $ 3,095,786 $ 2,317,856
( )
104 12 31 103 12 31 100,000 100,000
$ 1,000,000 $ 1,000,000
89,086 83,979 $ 890,859 $ 839,787
10
104
33,991 104 12 31
890,859 89,086 10
175
- 134 -
( )
104 12 31 103 12 31
$ 31,545 $ 26,220
741,380 240,482
4,246 34,802
37,938 6,937 $ 815,109 $ 308,441
104 103
2
500,898
30,556
( )
10%
1% 13.5% 2%
40%
- 135 -
10%
104 5
104 12 2
105 6
( )
25%
( ) 104 6 3 103 6 6
103 102
103 102 103 102
$ 63,255 $ 43,207 $ - $ - - ( 81 ) - -
487,392 353,886 5.80 4.30 16,806 16,460 0.20 0.20
( ) 104 103
104
$ 740,954 87,178 $ 8.50
- 508 - -
$ 740,954 87,686 $ 8.45
- 136 -
103
$ 632,538 85,645 $ 7.39
- 521 2,537 895
$ 635,075 87,061 $ 7.29
104
( )
104 103
$ 373,811 $ 265,149 $ - $ 638,960 $ 403,902 $ 261,615 $ - $ 665,517
24,325 15,178 - 39,503 21,764 14,485 - 36,249 15,690 6,582 - 22,272 12,027 6,596 - 18,623
7,466 1,752 - 9,218 6,300 1,778 - 8,078 179,247 23,417 14,914 217,578 159,241 19,195 34,312 212,748 - 1,275 - 1,275 - 1,275 - 1,275
( )
1%
13.5% 2% 103
10.32% 0.32% 58,772 1,800
- 137 -
104 5 104 12 2
1% 13.5% 2%
104 53,991 2,880
5.7% 0.3% 105 2
24 105 6 3
104
$ 48,791 $ 5,200 4,000 -
104 28 105
188
104 6 3 103 6 6
103 102
103 102
$ 53,172 $ 5,600 $ 39,656 $ 4,200 1,800 - 1,800 -
103 102 28 34
104 103
203.63 125.2
104 6 3 103 6 6
103 102
- 138 -
( )
104 103 $ 150,944 $ 131,600
10% 6,500 1,900 ( 5,044 ) -
$ 152,400 $ 133,500
( )
104 12 31 103 12 31 $ 920 $ 700
470 ( 130 ) 7,290 7,250
( 58,900 ) ( 46,730 ) 30 70
( 50,190 ) ( 38,840 )
( 9,310 ) ( 8,370 ) ( $ 59,500 ) ( $ 47,210 )
( )
104 103
$ 150,194 $ 131,280
( 150 ) ( 80 ) 900 400
150,944 131,600
220 60 600 300
40 ( 2,020 )
- 139 -
104 103 ( $ 12,170 ) ( $ 21,380 )
( 40 ) ( 90 ) 139,594 108,470 10%
6,500 1,900 ( 55,999 ) ( 43,684 )
- 8,235 $ 90,095 $ 74,921
( )
104 12 31 103 12 31
87 $ 912,539 $ 744,446
$ 86,143 $ 60,508
104 103
19.31%
16.19%
( ) 102
12
( )
1.
- 140 -
2.
(1)
(2)
(3)
104 12 31
$ - $ - $ 168 $ 168
103 12 31
$ - $ 660 $ - $ 660
3.
(1)
(2)
- 141 -
(3)
( )
104 12 31 103 12 31
$ 441,949 $ 659,408
330,099 81,570 11,507 21,208 733,858 568,176
11,947 42,404 238,428 198,643 14,372 1,193
748,452 494,211
12,822 12,822 4,147 5,121
7,491 7,022 51,358 40,446 526,265 438,495
9,069 47,719 70,698 568,193
( )
- 142 -
1.
(1)
10%
10%
10%
104 103 104 103
$ 102,656 $ 39,078 $ 1,734 $ 5,614
(2)
104 12 31 103 12 31
$ 577,870 $ 387,830
- 143 -
104 103
5,779 3,878
2.
3.
104 12 31 1 2 3 3
$ 765,168 $ - $ - $ 765,168
- - - - $ 765,168 $ - $ - $ 765,168
103 12 31 1 2 3 3
$ 1,182,241 $ - $ - $ 1,182,241
- - - - $1,182,241 $ $ $ 1,182,241
- 144 -
( )
Sporton Investment (SAMOA), Inc.
Sporton Investment 100.00%
Sporton Holding (SAMOA) Inc. Sporton Holding
83.60%
Sporton International (Korea) Inc. Sporton International
100.00%
100.00%
Sporton Holding 100.00%
( )
104 103
$ 120,937 $ 111,062
104 103
$ 181,219 $ 254,961
104 103
$ 64,492 $ 61,741
104 12 31 103 12 31
$ 11,947 $ 42,404
- 145 -
104 12 31 103 12 31
$ 281,836 $ 198,643 ( 43,408 ) -
$ 238,428 $ 198,643
104 12 31 103 12 31
$ 3,243 $ 3,276
104 103
104 103 $ 335 $ 332
15,768 12,085 $ 16,103 $ 12,417
104 12 31
$ 31,867 32.83 $ 1,046,194 616,955 0.02811 17,343
19,709 32.83 647,033 ( 389,835 ) 0.02811 ( 10,959 )
598 32.83 19,632
- 146 -
103 12 31
$ 13,040 31.65 $ 412,716 1,920,463 0.02923 56,135
11,880 31.65 376,002 1,194,970 0.02923 34,929
693 31.65 21,933
104 103 14,233 8,070
( ) ( )
1 2
3
4 3
20%
5 3 20% 6 3 20%
7 1 20%
8 1 20% 9
10
- 147 -
( )
1
2
- 148 -
576
$
12,8
22
0.
63
$
-
- 149 -
()
( $
107,
879 )
(
4 )
$
7,50
5
1
- 150 -
120
%
Sp
orto
n In
tern
atio
nal
(Kor
ea) I
nc.
$
185,
321
-
$ -
-
$ -
$
-
- 151 -
/
Sp
orto
n In
vest
men
t (S
AM
OA
), In
c.
$
4,34
9
$
4,34
9
U
SD
127
(1)
10
0.00
$ 3,
919
( $
32 )
( $
32 )
Sp
orto
n H
oldi
ng
(SA
MO
A) I
nc.
243,
369
123,
942
U
SD
7,54
5 (
1)
83.6
0
64
3,11
4
16
9,02
0
13
0,90
2
Sp
orto
n In
tern
atio
nal
(Kor
ea) I
nc.
-
-
40
100.
00
(
43,4
08 )
(
77,4
37 )
(
77,4
37 )
2
60,0
00
60
,000
6,00
0 10
0.00
10
1,41
9
18
,129
18
,129
Spor
ton
Inte
rnat
iona
l (K
orea
) Inc
.
SkyT
L In
c.
32,8
16
-
12
20
.00
32,4
49
(
1,84
0 )
(
368
)
1
2
- 152 -
1.
$
292,
503
U
SD9,
039
(
)
$ 11
9,86
9
USD
3,76
8
$
119,
426
U
SD3,
647
$ -
$
239,
295
U
SD7,
415
$ 16
9,06
2 83
.60
$
130,
911
$
642,
196
$
-
2.
$239
,295
U
SD7,
415
$2
39,2
95
USD
7,41
5
$1,9
33,1
68
()
()
()
104
1231
USD
NT
D1
32.8
3
104
USD
NT
D1
31.7
4
97
829
0970
4604
680
3.
Sp
orto
n H
oldi
ng (S
AM
OA
) In
c.
$
107,
879
$
7,50
5 10
0
$
-
74,2
22
- -
-
4.
5.
6.
- 153 -
104
104 103 12 31104 103 1 1 12 31
104 103 12 31 104103 1 1 12 31
104 103
0920123784
0920123784
1 0 5 2 2 4
五、104年度經會計師查核簽證之母子公司合併財務報表
- 154 -
104 12 31 103 12 31
1100 $ 863,234 20 $ 839,415 22 1147 330,099 8 81,570 2 1150 14,768 - 27,581 1 1170 928,392 21 798,216 21 1210 227 - - - 130X 26,134 1 25,467 1 1460 213,271 5 - - 1476 50,374 1 13,897 - 1479 92,600 2 80,788 2 11XX 2,519,099 58 1,866,934 49 1510 168 - 660 - 1543 12,822 - 12,822 - 1550 32,449 1 - - 1600 1,760,405 41 1,877,710 50 1780 5,100 - 6,375 - 1840 9,310 - 8,370 - 1920 14,734 - 13,116 1 1990 6,523 - 301 - 15XX 1,841,511 42 1,919,354 51 1XXX $ 4,360,610 100 $ 3,786,288 100
2150 $ 8,250 - $ 7,883 - 2170 92,840 2 63,936 2 2209 603,851 14 510,658 14 2219 34,325 1 33,583 1 2230 95,161 2 86,030 2 2300 163,846 4 36,884 1 21XX 998,273 23 738,974 20 2530 70,698 2 568,193 15 2640 10,192 - 5,445 - 2570 59,500 1 47,210 1 25XX 140,390 3 620,848 16 2XXX 1,138,663 26 1,359,822 36 3110 890,859 20 839,787 22 3200 815,109 19 308,441 8 3310 465,679 11 402,424 10 3350 912,539 21 744,446 20 3300 1,378,218 32 1,146,870 30 3410 11,600 - 22,758 1 31XX 3,095,786 71 2,317,856 61 36XX 126,161 3 108,610 3 3XXX 3,221,947 74 2,426,466 64 $ 4,360,610 100 $ 3,786,288 100
104 103 12 31
- 155 -
104 103
4100 $ 242,766 8 $ 219,874 8 4600 2,914,172 92 2,701,885 92 4000 3,156,938 100 2,921,759 100 5110 167,943 5 161,431 6 5600 1,454,814 46 1,386,882 47 5000 1,622,757 51 1,548,313 53 5900 1,534,181 49 1,373,446 47 6100 361,543 12 355,673 12 6200 193,145 6 170,131 6 6300 34,546 1 29,880 1 6000 589,234 19 555,684 19 6900 944,947 30 817,762 28 7100 5,901 - 1,167 - 7130 871 - 446 - 7190 10,395 - 6,372 - 7210
650 - - -
7230 14,266 1 8,573 - 7510 ( 6,838 ) - ( 3,326 ) - 7590 ( 4,311 ) - ( 96 ) -
104 103 1 1 12 31
- 156 -
104 103
7610
$ - - ( $ 2,363 ) -
7635
( 492 ) - ( 60 ) -
7770
( 368 ) - - -
7000
20,074 1 10,713 -
7900 965,021 31 828,475 28 7950 ( 185,948 ) ( 6 ) ( 162,345 ) ( 5 ) 8200 779,073 25 666,130 23 8310
8311
( 5,408 ) - 511 -
8360
8361
( 12,325 ) ( 1 ) 17,958 - 8300
( 17,733 ) ( 1 ) 18,469 -
8500 $ 761,340 24 $ 684,599 23 8610 $ 740,954 24 $ 632,538 22 8620 38,119 1 33,592 1 8600 $ 779,073 25 $ 666,130 23 8710 $ 724,388 23 $ 647,288 22 8720 36,952 1 37,311 1 8700 $ 761,340 24 $ 684,599 23
- 157 -
104 103
9710 $ 8.50 $ 7.39 9810 $ 8.45 $ 7.29
- 158 -
A
1
103
11
82,2
99
$ 82
2,99
2
$
262,
837
$ 35
9,21
7
$
81
$ 52
4,86
9
$
8,51
9
$
1,97
8,51
5
$
75,5
66
$ 2,
054,
081
10
2
B1
-
-
-
43
,207
-
(
43,2
07 )
-
-
-
-
B3
-
-
-
-
(
81
)
81
-
-
-
-
B5
-
-
-
-
-
(
35
3,88
6 )
-
(
35
3,88
6 )
-
(
35
3,88
6 )
B9
1,
646
16
,460
-
-
-
(
16,4
60 )
-
-
-
-
C
5
-
-
34,8
02
-
-
-
-
34
,802
-
34,8
02
C
7
-
-
6,93
7
-
-
-
-
6,93
7
(
6,93
7 )
-
T1
34
33
5
3,86
5
-
-
-
-
4,20
0
-
4,20
0
O1
-
-
-
-
-
-
-
-
2,
670
2,
670
D
1
103
-
-
-
-
-
632,
538
-
63
2,53
8
33,5
92
66
6,13
0
D3
10
3
-
-
-
-
-
51
1
14,2
39
14
,750
3,71
9
18,4
69
D
5
103
-
-
-
-
-
633,
049
14
,239
647,
288
37
,311
684,
599
Z1
103
1231
83,9
79
83
9,78
7
308,
441
40
2,42
4
-
744,
446
22
,758
2,31
7,85
6
108,
610
2,
426,
466
I1
3,39
9
33,9
91
47
0,34
2
-
-
-
-
504,
333
-
50
4,33
3
103
B1
-
-
-
63,2
55
-
(
63
,255
)
-
-
-
- B5
-
-
-
-
-
(
487,
392
)
-
(
487,
392
)
-
(
487,
392
) B9
1,68
0
16,8
06
-
-
-
(
16
,806
)
-
-
-
-
C7
-
-
31
,001
-
-
-
-
31,0
01
(
31
,001
)
-
T1
28
275
5,
325
-
-
-
-
5,
600
-
5,
600
O
1
-
-
-
-
-
-
-
-
11,6
00
11
,600
D1
10
4
-
-
-
-
-
74
0,95
4
-
740,
954
38
,119
779,
073
D
3
104
-
-
-
-
-
(
5,40
8 )
(
11
,158
)
(
16,5
66 )
(
1,
167
)
(
17,7
33 )
D
5
104
-
-
-
-
-
735,
546
(
11
,158
)
724,
388
36
,952
761,
340
Z1
104
1231
89,0
86
$ 89
0,85
9
$
815,
109
$ 46
5,67
9
$
-
$
912,
539
$ 11
,600
$
3,09
5,78
6
$
126,
161
$ 3,
221,
947
104
103
11
1231
- 159 -
104 103 A10000 $ 965,021 $ 828,475 A20010 A20100 338,112 319,436 A20200 2,574 1,368 A20300 8,387 ( 3,427 ) A20400
492 60 A20900 6,838 3,326 A21200 ( 5,901 ) ( 1,167 ) A21300 ( 871 ) ( 446 ) A22300
368 - A22500
( 650 ) 2,363 A23700 1,322 346 A24100 ( 14,266 ) ( 8,573 ) A30000
A31130 12,813 ( 3,296 ) A31150 ( 124,556 ) ( 69,831 ) A31190 ( 227 ) - A31200 ( 1,989 ) 60 A31240 ( 11,337 ) ( 14,353 ) A31250 ( 35,994 ) ( 4,695 ) A31990 ( 7,678 ) ( 118 ) A32130 367 742 A32150 28,904 ( 30,730 ) A32180 ( 8,668 ) ( 9,227 ) A32230 98,793 189,769 A32230 126,962 13,784 A32240 ( 661 ) ( 612 ) A33100 5,418 758 A33200 871 446
104 103 1 1 12 31
- 160 -
104 103 A33300 $ - ( $ 868 ) A33500 ( 162,114 ) ( 102,581 ) AAAA 1,222,330 1,111,009 B00600 ( 248,529 ) ( 81,570 ) B01200 - ( 1,922 ) B02700 ( 491,025 ) ( 520,631 ) B02800 18,401 - B03700 ( 1,618 ) ( 4,408 ) BBBB ( 722,771 ) ( 608,531 ) C00200 - ( 230,000 ) C01200 - 599,676 C04500 ( 487,392 ) ( 353,886 ) C05800 11,600 2,670 CCCC ( 475,792 ) 18,460 DDDD 52 4,079 EEEE 23,819 525,017 E00100 839,415 314,398 E00200 $ 863,234 $ 839,415
- 161 -
104 103 1 1 12 31
86 5
1
91 1 23
104 103 12 31
861 860
105 2 24
( )
2013 IFRS IAS
IFRIC SIC
1030029342 1030010325
104 IASB
2013 IFRS IAS IFRIC SIC IFRSs
2013 IFRSs
1. IFRS 10
IAS 27
SIC 12
- 162 -
(i)
(ii)
(iii)
2. IFRS 12
IFRS 12
IFRS 12
3. IFRS 13
IFRS 13
IFRS 13
IFRS 13
IFRS 13 104
4. IAS 1
(1) (2)
104
- 163 -
5. IFRS 7
6. IAS 32
7. 2009 -2011
2009-2011 IFRS 1 IFRSs
IAS 1 IAS 16 IAS
32 IAS 34
IAS 1
IAS 16
IAS 16
IAS 32
IAS 12
IAS 34
- 164 -
( ) IASB IFRSs
IASB
IFRSs
IASB 1 2010-2012 2014 7 1 2 2011-2013 2014 7 1 2012-2014 2016 1 1 3
IFRS 9 2018 1 1 IFRS 9 IFRS 7 2018 1 1 IFRS 10 IAS 28
IFRS 10 IFRS 12 IAS 28
2016 1 1
IFRS 11 2016 1 1 IFRS 14 2016 1 1 IFRS 15 2018 1 1 IFRS 16 2019 1 1 IAS 1 2016 1 1 IAS 7 2017 1 1 IAS 12
2017 1 1
IAS 16 IAS 38
2016 1 1
IAS 16 IAS 41 2016 1 1 IAS 19 2014 7 1 IAS 36 2014 1 1 IAS 39
2014 1 1
IFRIC 21 2014 1 1
1
2 2014 7 1
IFRS 2 2014 7 1
IFRS 3 IFRS 13
2014 7 1
3 IFRS 5 2016 1 1
2016 1 1
- 165 -
1. IFRS 9
IAS 39
IFRS 9
(1)
(2)
IFRS 9
IFRS 15
- 166 -
12
2. IAS 36
IASB IFRS 13 IAS 36
IAS 36
3. 2010-2012
2010-2012 IFRS 2
IFRS 3 IFRS 8
IFRS 8
IFRS 13 IFRS 13
- 167 -
IAS 24
4. 2011-2013
2011-2013 IFRS 3 IFRS 13 IAS 40
IFRS 13
IAS 39 IFRS 9
IAS 32
5. IAS 16 IAS 38
IAS 16
IAS 38
(1)
(2)
6. IFRS 15
IFRS 15
IAS 18 IAS 11
- 168 -
IFRS 15
(1)
(2)
(3)
(4)
(5)
IFRS 15
7. 2012-2014
2012-2014 IFRS 5
IFRS 7 IAS 19 IAS 34
IFRS 7
IAS 34 IAS 34
8. IAS 1
- 169 -
( )
IFRSs
( )
1
3
1. 1
2. 2 1
3. 3
( )
1.
2. 12
3. 12
1.
2. 12
3. 12
- 170 -
( )
( )
- 171 -
( )
( )
- 172 -
( )
( )
- 173 -
( )
( )
( )
- 174 -
1.
(1)
A.
B.
3
(2)
- 175 -
(3)
- 176 -
2.
(1)
(2)
3.
—
—
- 177 -
( )
( )
1.
(1)
(2)
(3)
(4)
(5)
2.
3.
- 178 -
( )
1.
2.
3.
4.
( )
1.
10%
- 179 -
2.
- 180 -
104 103 12 31
928,392 798,216 66,677 58,523
104 12 31 103 12 31 $ 6,550 $ 6,052
608,913 527,103
3
247,771 306,260
$ 863,234 $ 839,415
104 12 31 103 12 31
$ 168 $ 660
104 12 31 103 12 31 3
$ 330,099 $ 81,570
104 103 12 31 3
0.85%~1.04% 1.05%~1.13%
- 181 -
104 12 31 103 12 31 $ 14,768 $ 27,581
- - 14,768 27,581
995,069 856,739
( 66,677 ) ( 58,523 ) 928,392 798,216 $ 943,160 $ 825,797
104 12 31 103 12 31 1 3 $ 733,157 $ 711,676 4 6 166,365 96,393 7 12 35,609 21,898 13 18 11,396 4,402 19 48,542 22,370
$ 995,069 $ 856,739
104 12 31 103 12 31 1 3 $ 186,991 $ 258,224 4 6 13,128 19,189 7 12 7,704 3,221 13 18 - - 19 - -
$ 207,823 $ 280,634
- 182 -
103 1 1 $ - $ 61,616 $ 61,616 - ( 3,427 ) ( 3,427 )
- 334 334 103 12 31 $ - $ 58,523 $ 58,523 104 1 1 $ - $ 58,523 $ 58,523
- 8,387 8,387 - ( 233 ) ( 233 )
104 12 31 $ - $ 66,677 $ 66,677
104 12 31 103 12 31 $ 47 $ -
10 2 45 27
26,032 25,438 $ 26,134 $ 25,467
104 103 167,943 161,431
104 103 1,322 346
104 12 31 $ 213,012
259 $ 213,271
104 12
- 183 -
104
12 31 103
12 31
Sporton Investment
(SAMOA), Inc. 100.00% 100.00%
Sporton Holding (SAMOA) Inc.
83.60% 77.41%
Sporton International (Korea) Inc.
100.00% 100.00%
100.00% 100.00% Sporton Holding
(SAMOA) Inc.
100.00% 100.00%
104 12 31 103 12 31 $ 12,822 $ 12,822
104 12 31 103 12 31
$ 12,822 $ 12,822
104 12 31
SkyTL Inc. $ 32,449
104
104 SkyTL Inc. ( $ 368 )
- 184 -
104 12 31 SkyTL Inc. 20%
104 12 SkyTL Inc.
20%
103 1 1 $ 146,783 $ 201,895 $ 2,162,462
$ 2,061 $ 33,438
$ 67,785 $ 32,982 $ 186,369 $ 2,833,775
- 128 203,577 - 1,543 3,861 1,406 311,112 521,627 - ( 6,311 ) ( 249,655 ) ( 814 ) ( 1,367 ) ( 11,973 ) ( 1,828 ) - ( 271,948 )
- - 17,944 - 665 987 728 6,856 27,180 - 388 271,204 - 14,655 5,180 3,209 ( 303,177 ) ( 8,541 )
103 12 31 $ 146,783 $ 196,100 $ 2,405,532
$ 1,247 $ 48,934
$ 65,840 $ 36,497 $ 201,160 $ 3,102,093
103 1 1 $ - $ 56,401 $ 1,041,977
$ 1,017 $ 13,422
$ 40,163 $ 10,825 $ - $ 1,163,805
- 5,846 294,431 230 5,833 7,020 6,076 - 319,436 - ( 6,121 ) ( 248,834 ) ( 814 ) ( 1,227 ) ( 10,928 ) ( 1,661 ) - ( 269,585 )
- - 9,390 - 311 664 362 - 10,727 103 12 31
$ - $ 56,126 $ 1,096,964
$ 433 $ 18,339
$ 36,919 $ 15,602 $ - $ 1,224,383 103 12 31
$ 146,783 $ 139,974 $ 1,308,568 $ 814 $ 30,595 $ 28,921 $ 20,895 $ 201,160 $ 1,877,710
104 1 1 $ 146,783 $ 196,100 $ 2,405,532
$ 1,247 $ 48,934
$ 65,840 $ 36,497 $ 201,160 $ 3,102,093
- 178 189,199 - 424 1,792 1,144 307,698 500,435 - ( 2,404 ) ( 279,514 ) - ( 1,236 ) ( 92 ) ( 1,714 ) - ( 284,960 )
- - ( 16,713 ) - ( 824 ) ( 607 ) ( 410 ) ( 1,932 ) ( 20,486 ) - - ( 158,905 ) - ( 24,002 ) 10,357 6,185 ( 305,868 ) ( 472,233 )
104 12 31 $ 146,783 $ 193,874 $ 2,139,599
$ 1,247 $ 23,296
$ 77,290 $ 41,702 $ 201,058 $ 2,824,849
104 1 1 $ - $ 56,126 $ 1,096,964
$ 433 $ 18,339
$ 36,919 $ 15,602 $ - $ 1,224,383
- 5,465 310,134 208 8,439 6,962 6,904 - 338,112 - ( 2,404 ) ( 261,763 ) - ( 1,236 ) ( 92 ) ( 1,714 ) - ( 267,209 )
- - ( 7,773 ) - ( 475 ) ( 418 ) ( 235 ) - ( 8,901 ) - - ( 203,755 ) - ( 16,541 ) ( 1,645 ) - - ( 221,941 )
104 12 31 $ - $ 59,187 $ 933,807
$ 641 $ 8,526
$ 41,726 $ 20,557 $ - $ 1,064,444
104 12 31
$ 146,783 $ 134,687 $ 1,205,792 $ 606 $ 14,770 $ 35,564 $ 21,145 $ 201,058 $ 1,760,405
104 12
- 185 -
50
5 17 3 20
3 20 5 3 10
3 10
104 12 31 103 12 31 $ 70,698 $ 568,193
103 10 7 100
6,000 100.8%
604,800
( )
1. 103 10 7 106 10 7
3
2. 0%
3.
15
1
- 186 -
4.
103 9 29
156.1
103 487,392
16,806
104 8 18 156.1
148.5
5.
104 1 8 106 8 27
30
30% 30
104 1 8 106 8 27
10%
6.
( )
1.70%
5,124 $ 599,676 298 ( 34,802 )
720 565,594
1.70% 2,599 103 12 31 568,193
1.70% 6,838 ( 504,333 )
104 12 31 $ 70,698
- 187 -
104
$ 568,193 $ 660 6,838 -
( 504,333 ) - - ( 492 )
$ 70,698 $ 168
104 12 31 103 12 31 $ 11,826 $ 11,461
10,192 5,445 $ 22,018 $ 16,906
$ 11,826 $ 11,461 10,192 5,445
$ 22,018 $ 16,906
( )
6%
( )
6 2%
3
- 188 -
104 12 31 103 12 31 $ 39,846 $ 33,073 ( 29,654 ) ( 27,628 )
10,192 5,445 $ 10,192 $ 5,445
103 1 1 $ 33,637 ( $ 27,059 ) $ 6,568
660 - 660 646 ( 532 ) 114
1,306 ( 532 ) 774
( 412 ) - ( 412 ) - ( 99 ) ( 99 )
( 412 ) ( 99 ) ( 511 ) - ( 1,386 ) ( 1,386 ) ( 1,448 ) 1,448 -
103 12 31 33,073 ( 27,628 ) 5,445
528 - 528 661 ( 567 ) 94
1,189 ( 567 ) 622
5,584 - 5,584 - ( 176 ) ( 176 )
5,584 ( 176 ) 5,408 - ( 1,283 ) ( 1,283 )
104 12 31 $ 39,846 $ 29,654 $ 10,192
104 103 $ 288 $ 350 186 236 138 173 10 15
$ 622 $ 774
- 189 -
1.
2
2.
3.
104 12 31 103 12 31 1.41% 2.00%
2.00% 2.00%
104 12 31
0.5% ( $ 2,989 ) 0.5% $ 3,307
0.5% $ 3,228 0.5% ( $ 2,949 )
104 12 31 103 12 31
1 $ 1,277 $ 1,180 14.7 16.2
- 190 -
104 12 31 103 12 31
$ 890,859 $ 839,787 815,109 308,441 1,378,218 1,146,870
11,600 22,758 126,161 108,610
$ 3,221,947 $ 2,426,466
( )
104 12 31 103 12 31 100,000 100,000
$ 1,000,000 $ 1,000,000
89,086 83,979 $ 890,859 $ 839,787
10
104
33,991 104 12 31
890,859 89,086 10
175
( )
104 12 31 103 12 31
$ 31,545 $ 26,220
741,380 240,482
4,246 34,802
37,938 6,937 $ 815,109 $ 308,441
- 191 -
104 103
2
500,898
30,556
( )
10%
1% 13.5% 2%
40%
10%
104 5
104 12 2
105
( )
25%
- 192 -
( ) 104 6 3 103 6 6
103 102
103 102 103 102
$ 63,255 $ 43,207 $ - $ - - ( 81 ) - -
487,392 353,886 5.80 4.30 16,806 16,460 0.20 0.20
( ) 104 103
104
$ 740,954 87,178 $ 8.50
- 508 - -
$ 740,954 87,686 $ 8.45 103
$ 632,538 85,645 $ 7.39
- 521 2,537 895
$ 635,075 87,061 $ 7.29
- 193 -
104
( )
104 103
$ 490,449 $ 365,496 $ 855,945 $ 510,885 $ 371,839 $ 882,724
32,330 17,354 49,684 27,634 16,272 43,906 25,572 7,076 32,648 13,177 7,000 20,177
13,000 4,630 17,630 13,520 3,529 17,049 302,397 35,715 338,112 289,937 29,499 319,436 480 2,094 2,574 61 1,307 1,368
( )
1% 13.5% 2% 103
10.32% 0.32% 58,772 1,800
104 5 104 12 2
1% 13.5% 2%
104 53,991 2,880
5.7% 0.3% 105 2
24 105 6 3
104
$ 48,791 $ 5,200 4,000 -
- 194 -
104 28 105
188
104 6 3 103 6 6
103 102
103 102
$ 53,172 $ 5,600 $ 39,656 $ 4,200 1,800 - 1,800 -
103 102 28 34
104 103
203.63 125.2
104 6 3 103 6 6
103 102
( )
104 103 $ 182,492 $ 160,445
10% 8,500 1,900 ( 5,044 ) -
$ 185,948 $ 162,345
- 195 -
( )
104 12 31 103 12 31 $ 920 $ 700
470 ( 130 ) 7,290 7,250
( 58,900 ) ( 46,730 ) 30 70
( 50,190 ) ( 38,840 ) ( 9,310 ) ( 8,370 ) ( $ 59,500 ) ( $ 47,210 )
( )
104 103
$ 181,742 $ 160,125
( 150 ) ( 80 ) 900 400
182,492 160,445
220 60 600 300
40 ( 2,020 ) ( 12,170 ) ( 21,380 )
( 40 ) ( 90 ) 171,142 137,315
10%
8,500 1,900
( 84,494 ) ( 60,864 )
13 7,679 $ 95,161 $ 86,030
- 196 -
( )
104 12 31 103 12 31
87 $ 912,539 $ 744,446
$ 86,143 $ 60,508
104 103
19.31%
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( ) 102
12
( )
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- 197 -
104 12 31
$ - $ - $ 168 $ 168
103 12 31
$ - $ 660 $ - $ 660
3.
(1)
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- 198 -
( )
104 12 31 103 12 31
$ 863,234 $ 839,415
330,099 81,570 14,768 27,581 928,392 798,216
227 - 50,374 13,897
12,822 12,822 32,449 -
14,734 13,116
8,250 7,883 92,840 63,936 603,851 510,658
34,325 33,583 70,698 568,193
( )
1.
- 199 -
(1)
10%
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$ 124,718 $ 46,842 $ - $ 20,042 $ 1,734 $ 6,138
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104 12 31 103 12 31
$ 577,870 $ 387,830
104 103
5,779 3,878
- 200 -
2.
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104 12 31 1 2 3 3
$ 915,317 $ - $ - $ 915,317
- - - - $ 915,317 $ - $ - $ 915,317
103 12 31 1 2 3 3
$ 1,275,728 $ - $ - $ 1,275,728
- - - - $ 1,275,728 $ - $ - $ 1,275,728
( )
104 12 31 103 12 31 $ 227 $ -
- 201 -
( )
104 103 $ 335 $ 332
56,531 30,174 $ 56,866 $ 30,506
10 12 31
$ 42,525 32.83 $ 1,396,096 616,955 0.02811 17,343
19,709 32.83 647,033 ( 389,835 ) 0.02811 ( 10,959 )
4,536 32.83 148,917
103 12 31
$ 15,642 31.65 $ 495,069
53,593 5.092 272,896 2,099,980 0.02923 61,382
- 202 -
$ 11,880 31.65 $ 376,002 1,194,970 0.02923 34.929
842 31.65 26,649
14,233 5.092 72,474
104 103 14,266
8,573
( ) ( )
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7 1 20%
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10
11
- 203 -
( )
1
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8
Sporton Investment (SAMOA), Inc.
Sporton Holding (SAMOA) Inc.
Sporton International (Korea) Inc.
( )
104 103
104
$ 2,653,915 $ 804,468 ( $ 301,445 ) $ 3,156,938 1,447,088 526,693 ( 351,024 ) 1,622,757 1,206,827 277,775 49,579 1,534,181 429,642 159,592 - 589,234 777,185 118,183 49,579 944,947
138,011 3,204 ( 121,141 ) 20,074 $ 915,196 $ 121,387 ( $ 71,562 ) $ 965,021
- 204 -
103
$ 2,535,227 $ 751,360 ( $ 364,828 ) $ 2,921,759 1,492,174 448,397 ( 392,258 ) 1,548,313 1,043,053 302,963 27,430 1,373,446 396,847 158,837 - 555,684 646,206 144,126 27,430 817,762
156,586 6,874 ( 152,747 ) 10,713 $ 802,792 $ 151,000 ( $ 125,317 ) $ 828,475
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$ 2,142,215 $ 721,389 ( $ 344,505 ) $ 2,519,099 705,044 32,449 ( 705,044 ) 32,449
168 - - 168
12,822 - - 12,822 1,341,642 418,763 - 1,760,405
5,100 - - 5,100 9,310 - - 9,310 4,212 17,045 - 21,257
$ 4,220,513 $ 1,189,646 ( $ 1,049,549 ) $ 4,360,610
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6,375 - - 6,375 8,370 - - 8,370 5,186 8,231 - 13,417
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104 103
- 205 -
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104 103
$ 2,693,089 $ 2,571,183 347,140 236,809 106,816 98,077
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589,234 555,684 33,550 6.04944,947 817,762 127,185 15.55
20,074 10,713 9,361 87.38 ( 1)965,021 828,475 136,546 16.48185,948 162,345 23,603 14.54
$779,073 $666,130 $112,943 16.96
104 103 104
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(KPI) ( )
26.11 3.57 27.59
187.04 1.94 106.07
252.35 6.51 108.32
219.39 1.74 24.68
142.13 0.78 8.50
- 215 -
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10312 31
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( )
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Sporton Investment(SAMOA), Inc. 100% (32)Sporton Holding(SAMOA)Inc. 83.60% 130,902Sporton International(Korea)Inc. 100% (77,437)
100% 18,129
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104 12 31 103 12 31
$ 863,234 $ 863,234 $ 839,415 $ 839,415
330,099 330,099 81,570 81,57014,768 14,768 27,581 27,581
928,392 928,392 798,216 798,216
227 227 - -
50,374 50,374 13,897 13,897
12,822 12,822 12,822 12,822
- 220 -
32,449 32,449 - -14,734 14,734 13,116 13,116
8,250 8,250 7,883 7,88392,840 92,840 63,936 63,936
603,851 603,851 510,658 510,65834,325 34,325 33,583 33,58370,698 70,698 568,193 568,193
104 12 31
168 168
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83.60%100%100%
100%
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EMC (EMI)(EMS) RF&Telecom OTA 802.11ac 802.11ac
wave 2 4G/LTE (SAFETY)
Sporton Investment(SAMOA), Inc.
2002.10.11 TrustNet Chambers,Lotemau Centre, P.O. Box1225, Apia, Samoa.
USD127
Sporton Holding(SAMOA)Inc.
2006.12.19 Portcullis TrustNet Chambers ,P.O.Box 1225 ,Apia ,SAMOA
USD8,892
Sporton International(Korea)Inc.
2008.4.23847-2
103
200,000
2007.3.223-2
USD9,039
2012.10.0552 35 4
NTD60,000
- 223 -
Sporton Investment(SAMOA),Inc.
USD127 100
Sporton Holding(SAMOA)Inc.
USD7,545 83.60
Sporton International(Korea)Inc.
200,000 100
/
Sporton Holding(SAMOA)Inc .
USD5,039 100
NT60,000 100
- 224 -
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