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1 年度年年年六

2 理理李祥理路樓栗路理北樓年度聯聯路樓易六立歷理聯不

3 錄參理理理理料理更六理理年說理例例六理數例說利行狀勞理金行勞六契年度年

4 陸年度益年度年度年度年度六年度年狀理狀金流量年度年度利來年六年度年理料年度年理年度年說露說行倫理理理理易理行益異說拾年度年易六益拾年金說

5 年度臨年力不拓來力年來力類領年易年年度行來年陸易良年度年度年度年度年度金例利益益行年度年度率利利 ~ 1 ~

6 利力年度年年利利利率益率利益率益率力益率狀年度年度年年年例料來年度年度年度類臨鈴類臨良猪來臨類更不 ~ 2 ~

7 度 104 年度 105 年度度 A. 立年度 8% 1. 列料 6 2.review 列料 6 *1 *2 B. 立流 15% 1.(swabs) 12 *1 2.(tissue) 12 *2 C. RT-PCR 30% 1.(primers) 12 * *2 3. multiplex RT-PCR 12 *3 4. RT-PCR 12 *4 D. 27% 1.(probes) 12 * * *3 E. 20% 1. 量 18 * *2 ~ 3 ~

8 年度來略落理行力略聯來略類類臨類行利類留年度年度金年度狀年度狀行年度年陸易 ~ 4 ~

10 立年年立連年年度勵量率年年理年年度勵年年年行年年年金年年度勵年精量年年流年流年年錄年年年年度 ~6~

11 年年年年年年年年年年年年理流流流理蘭列蘭列蘭理利流行理類流行利理類利年類行臨年鈴年類臨良猪不 ~7~

12 行參理理蘭行度蘭行行練料利理理度料度理料理理金理力理理度理理金 ~8~

13 理理理料料立立數率數數率年女數率利數率歷年寧理林年立理理年理福車理年理劉年金年流諾度立理年律林年年列 ( 列列說歷理理理理年理行理行理林劉林律律理 ~9~

14 不不例例若列不不例例 ~10~

15 年列列年列律領立立行立數林劉金林欄數年立不年女行列行來理理理理 ~11~

16 理理理料年理理行理理數率年女數率利數率歷林立理理流理李路福利理李祥金理理行理理理理理料理理理不論露歷 ~12~

17 年度理理理理金露數行露列欄金列金行露露金列數 (1)( 立 ) 金 (A) ( 2) ( 8) 金金 (B) 勞 (C)( 3) ( 8) ( 8) 行 (D)( 4) ( 8) AB C D 益例 ( 11) ( 8) 領金金 (E) ( 5) 利金 (F) ( 6) ( 8) ( 8) ( 8) 金利金利金金利金利金數 (H)( 7) ( 8) 利數 (I)( 13) ( 8) 益例領來金 ( 12) ( 8) 林劉金說年度露金 ~13~

18 金 2,000,000 金金林劉金不數金林劉金不 2,000,000 ~5,000,000 不不不 5,000,000 ~10,000,000 不不不 10,000,000 ~15,000,000 不不不 15,000,000 ~30,000,000 不不不 30,000,000 ~50,000,000 不不不 50,000,000 ~100,000,000 不不不 100,000,000 不不不不 1 列 ( 列 ) 露金若理理列 (3-1)(3-2) 2 年度 ( 離金金勵金 ) 3 列年度勞金 4 年度行 ( 車車 ) 車露金說不金 5 年度理理理領離金金勵金車車車露金說不金 6 年度理理理利利金利露年度利金若年金例年金列 7 年理理理數 ( 不行 ) 列列 8 露 () 金 9 金露 10 露 () 金露 11 益年度益益年度益 12a. 欄列領來金金 b. 領來金領金金 J 欄欄 c. 金理領勞利行金 13 年理理理利數列列露金念不露不金年度年金年度理理 ~14~

19 金說不年度年金列金勞金例金度金年度勞金說理理勞金度金勞金行年行金說理理若理例列金漏列理列數年度契年不離金金列說不說 (1) 103 年度金金金金 (2) 103 年度金列數年度勞年度金 ~15~

20 金金勞行益例領來金林說年度露金金數金金 2,000,000 林不 2,000,000 ~5,000,000 不不 5,000,000 ~10,000,000 不不 10,000,000 ~15,000,000 不不 15,000,000 ~30,000,000 不不 30,000,000 ~50,000,000 不不 50,000,000 ~100,000,000 不不 100,000,000 不不列列露金年度離金金勵金列年度勞金年度行車車車露金說不金露金 ~16~

21 金露露金露益年度益益年度益欄列領來金金領來金領金金欄欄金理領勞利行金露金念不露不理理金金金金利金利金利金金利金利金數益例利數領來金理林理不論理理露金理理金 ( 7) 理理 ( 8) E 2,000,000 林 () 不 2,000,000 ~5,000,000 不 0 不 5,000,000 ~10,000,000 不 0 不 10,000,000 ~15,000,000 不 0 不 15,000,000 ~30,000,000 不 0 不 30,000,000 ~50,000,000 不 0 不 50,000,000 ~100,000,000 不 0 不 100,000,000 0 不 947 不理理列露金若理理列列年度理理離金列年度理理金勵金車車金車露金說不金列年度理理利金利金利若年金例年金列益年度益益年度益年理理數不行列列露理理金理理金露理理 ~17~

22 露理理金露理理益年度益益年度益欄列理理領來金金理理領來金理理領金金欄欄金理理理領勞利行金年理理理利數列列露金念不露不利理狀利理理林年利金金利金益例理行理理李李祥列年度理利金利金利若年例年數利金行若年度益年度益露露理年令理理理理利若理理領利利金利列列 ~18~

23 說年度理理金益例說金金來聯年度金益金益理金益年度年度說勞理利狀車理理理利連利利金度年度車理來類理理劣狀理狀理 ~19~

24 理年度列 ( ) 列數列數露年度了離欄離列率數列數年度了列欄連列率數列數 ~20~ 數列率林劉立金立 ( ) 林 ( ) ( ) 立 ( ) ( ) 列立留見錄立見立見理利行利益參年度年度例立度行年度度

25 參立不參參年度立列數數率立不立立列見理立利行立利益參立例狀行年度了立離欄離率 (%) 數數年度了立立列欄立連率 (%) 數數參年度列列數列率林 7 ( ) ( ) 2 3 ~21~

26 聯列行行列見見理年度了離欄離列率 (%) 列數年度了列欄連列率 (%) 列數 ~22~

27 理理異理理異理露理益理立行利落行類年行立 (1) 說理異理理若異律律理異令理立理行立來令理異立立理輪立理異 ~23~

28 立利利利切理六露理行露露落度說理不益利利理量行行 (1) 說立異理聯來理異異露理理聯來益立福異利金不勵勵行類行不行來理行立參理理令更列狀列利利益不狀參理異 ~24~

29 理理若見 ( 2) (1) 說利理行理異異 1 不論說欄 2 理理行說行年度年度類數金 ~25~

30 數立良理履行列論論理理度理履行列理參量來連理不理行理利例量行金福利離勵行年行理金理行論理理理理 ~26~

31 料年列立律立領立金 v v v v v v v v v ~27~ 行數立 v v v v v v v v v 梁 v v v v v v v v v 列立年金金金金立不年女金行列金行金來理理金理理若說行

32 理年金理年金理六年年年度數數率金梁連連 ~28~

33 不見理異留見錄見見理年度了離欄離率數數年度了列欄連率數數 ~29~

34 履行履行落理度練 V 理理理理度 V 立勵度力利率料 V 立理度 V 行 V 量略益 V 理 (1) 說 (2) V V 落理異 () 度 () 練落理 () () 論理年行異勵行類行行益異切勞福利異 ~30~

35 V 理 V 立 V 理立力 V V 六流益行 V 來 V 錄契 V 契露露 V (1) 說 (2) 行理福利行勞理行練力六益理理易切行若來異露異更異 ~31~

36 (1) 說 (2) 異六狀行勵參 () ISO9001 () ISO13485 () GMP () 列不論說欄 2 說索 ~32~

37 露履行行落理落諾不行行 V 度落行不行行落來錄來易契行隸行利益 V 落行落立度度 V 行 V (1) 說 V V V V 不行惡異利益行理行律來行若異行來論來切行練念異 ~33~

38 練度勵度立便利理理不不露露 V (1) 說 V V V 立立理念諾異理六年年露異異異不論說欄 ~34~

40 度露不年度年度年度年年度六年度年度年年立六年六理年度年年度金理女年臨理異年臨年更理年異度度年度度度行理行年度年度年度年度更年 ~ 36 ~

41 年度年不見錄行年行露年度年理年理劉露露金聯聯 ~ 年度若更列欄說更金 1 行年行露例露金金不年度 ~ 37 ~

42 年度度力度力欄欄 (0) 年度露列若金欄列更更年度更年度露金年度年度聯聯年度露金例年度聯聯 (1) 更行年行年度更露列 () 更 (2) 更更說來 ~ 38 ~

43 說不兩年留見見不 () 留見露 V 行不見列露 ( 露 ) 說列露列度不聯料度更料度更理更更說來說 ~ 39 ~

44 不兩年留見見不 () 留見露 V 行不見列露 ( 露 ) 說列露列度不聯料度更料度更理 (3) 聯聯 ~ 40 ~

45 易異理見不見見聯易異理見不見見六理理年露數料列年度年理例露例數 ~ 41 ~

46 理年度年度數數數數數數數數林劉立金 0 立 0 林理李祥年易易易理例數易理林劉林年度不 1 不 2 易易例數率率金 1 列理例 2 列 ~ 42 ~

47 例六例料年數率年女數率利數率六 3 ( ) 林林林林列列例年女利數 ~ 43 ~

48 理數例 () 例理數例數例數例不 ~ 44 ~

49 理來年行數金數金金來立金金金 1 列年年度料 2 3 金行 ~ 45 ~

50 4 類金 5 年類流行度 104 年行數行數行行行類數金數益行 70, ,000 38, 行金六金數量陸 ~ 46 ~ 年數數例露陸例數年數行數數數例

51 年數例林林年度利料年度年年年數金利利累利益不不不 ~ 47 ~

52 利不不不金利利率不不不說利行狀利來金利量來金利利數金利金利不利數金利例年度量年度利行狀年度利利勞勞金年度年度列勞利年度列利勞金列利數金若列數異理年度累利列利金金利利勞金年度不利金益利數例年度不利勞年度勞數金列勞異異數理不 ~ 48 ~

53 理年數類行行易行行利率律金年拾行行年行復行來林行金拾參參行利理不理不 ~ 49 ~

54 理理年類 2 行理 4 行數行數行數率年年履 3 行行率 % 年行年行年行年行年行年行行數行金行數量行行數量行數率 % 益行數行行益益率 1 理理理理 2 欄理數 3 行行 4 行理不列 5 累年理數年度行數量行行數行金數量行量數率行數量行數率行數量行行行金行數量行數率 ~ 50 ~

55 理理理離林理離離理離理離理離行理理理離劉魯李理離露露欄行數 3 數理年度數量數量行數率行數量行行金行行數量行數率行數量行行行金行數量行數率理理行理理離理李祥理離李利理劉理離劉魯理離 ~ 51 ~

56 理離理李理離露露欄行數 3 數理露數利露年理益行利不露累年利理數行利不行理六不金行金年度理降金行行年行金金異金流流利 ~ 52 ~

57 列連零料易金易 8,745 33% 6,939 26% 7,409 28% 2,635 10% 勞 411 2% 410 2% 26, % 列數領類療立易臨年年年 ~ 53 ~

58 年率領例列來度臨流列 ~ 年年聯類料讀力良良切理理行理量行量異兩不便省量量理年年臨不更來量療臨省理 ~ 54 ~

59 異了狀療異列類異異療了數臨療狀行了異臨療濫力度類了例易易罹類參量療了異都易歷流了離流領度來歷利例年利例 ~ 55 ~

60 流療更更便更便靈省力度劣年度年年度年年年料年度不年度年度年說類來臨療鈴良理行鈴行鈴良理行行年度年年度類臨鈴類臨良猪 ~ 56 ~

61 來精神力理力類類類利列行臨不若類利行了降度類蘭類陸來益兩年度金料來率不數數療 ~ 57 ~

62 度來療率來狀年年年年率領例列來度臨利利不利利年不金立金論靈度流異理降連利不利 1 利力 2 不利利路 ~ 58 ~

63 療行度了 3 立行臨立益利益立行力量行 ~ 59 ~

64 例臨量參省見金異金類理讀讀列錄精度便量行 ~ 60 ~

65 流 () 料料狀料狀力料零 ~ 61 ~

66 年度年度料六年度年度年度行行年度率行金金金 82% 6% 北 2% 力力 2% 1% 見 1% 力易 1% 北 1% 0% 易 0% 金林奈 4% 100% 異說年度易異異量易異 ~ 62 ~

67 年度料六年度年度 104 年度年度行行行率金金金異說年度料異易異金易行異 ~ 63 ~

68 年度量年度年度年度量量量六年度量年度年度年度量量量量料易勞 ~ 64 ~

69 年度年度年度年年年歷率 () 力年度年來料勞福利度勞福利勞勞療療參禮禮金年度旅年禮金金福利理練行年度練 ~ 65 ~

70 數練練練識練練年度說行行行理行行理理行練行識練行若勞理列年年年令列令年神不金年年數年年年數年年年數不年年年年年年數 ~ 66 ~

71 數勞理勞勞行勞年度說勞露來金勞來勞更勞勞六契契契理理年度年料年凌樓料 ~ 67 ~

72 陸年度益年度年度料料年度年度年度年度年度年度流流流流累益年度料年度不列年度料流年料金 ~ 68 ~

73 益年度料年度年度年料年度年度年度年度利益益益益益累數益益年度料年度見年度見年度聯聯留見年度聯聯留見年度聯林留見年度聯林留見年度聯林留見 ~ 69 ~

74 年度年度年度料 IFRS 年度年度年度年度料年度年度率 25% 33% 3% 4% 3% 4% 3% 金率 199% 201% 210% 236% 269% 281% 288% 流率 222% 182% 1618% 1453% 1567% 1589% 2104% 率 23% 51% 1476% 1072% 1153% 1426% 1925% 力利數 -1719% -1389% % 率數率數力率率率 -6.9% -8.4% -19.0% -11.5% -11.6% -10.2% -10.0% 利益率 -10.2% -11.1% -19.8% -12.0% -12% -10.5% -10.3% 利益數 -4.4% -7.0% -11.4% -8.1% -8.1% -7.2% -8.0% 益 -4.8% -5.7% -9.3% -6.6% -6.6% -6.5% -7.0% 力益率 -69% -82% -74% -78% -79% -84% -91.0% 金流金流量率 % 29% -454% 金流量率 % -397% -333% 量金流量率 % 0.49% % 度度度年度料金流量例年度若露率年度年年度料年列率金率益力流率流流率流流利數利益利力率數率率率數率率率利力率益利率益率益益益率益 ~ 70 ~

75 利利行數金流量金流量率金流量流金流量率年度金流量年度金利金率金流量金利金度度利益度利益利益利量列數年行數金易流數年度年度例行若不累年度利不論利若累利利利不金流量量列金流量金流量金流數年金流數數若年零金利金利累行理兩年度率異說年度 103 年度 102 年度異說率流率流率流利數利率數率數率率率年益率年利益率年益率年年兩年度異列異說 ~ 71 ~

77 年度兩年益益金流量 4131 () 年度里 19 路 6 4 樓 (037)

84 103 年 102 年度 ( 金 ) 87 年 10 立 90 年 7 連易宅樓 102 年 10 立 93 年 49 易 104 年 313 金理金 2013 年金 103 年 4 3 金令 104 年金 2013 年不 9 金列 IASB 年 7 1 露度 1 度 2011 年年露金 2011 年露金金 2013 年 1 1 ~ 80 ~

85 IASB 年 1 1 ( 2014 年 1 1 ) 11 聯 2013 年益露 2013 年量 2013 年益 2012 年年福利 2013 年年金金 2014 年露 2013 年 1 1 // 年度列 2013 年不福利福利率利利精益列益精益列益列益不列不離福利列列離福利諾離列離福利福利露 2. 1 益列益類不類益類益兩類金列益兩類列益量立量量露狀量露 ~ 81 ~

86 理金列理金 2013 年 IASB 9 金 2018 年聯益理 2016 年年來 2017 年年年福利 2014 年金金露 2014 年更 2014 年年年 2014 年年 2014 年年 2016 年 1 1 狀露說說 () 行金理 2010 年 (IFRSs) () 量金參列說歷歷 () 流流流易金金不不不流流流易 ~ 82 ~

87 不不流流易行益不類 () 易易率錄率 () 金 ( 六 ) 金金度流料量類 () 不不勞理來益流量量列累累金量列年年度年行來益不列列不利益金金列益 () 1. 年量累累金量行年年行年年零 2. 列列列 (1) 行 (2) (3) 力 (4) 來益 (5) (6) 量 ~ 83 ~

88 列累累金量 3. 列來益列列利益金金列益 () 若金金金金若理金金理金金來金流量率率來金流量數金金若金金金金金金金金不金若年度列金列益 () 金金列列金若金益量行金易量行益量金易立列益 1. 金金例易易列列例易金例 (1) 量類金益量金金類類金列金類金 A. 金金金類益量金金若量益益連益金量列量金金量量金列益益 B. ~ 84 ~

89 金金金金利金量利列不 (2) 金金金列金來金流量金列金列金金金來金流量金利率列金金列連列列益不金金若列量金金金來金流量類金率不金金金降金金列益 (3) 金列來金金流量利金金列金列金列益累利益列益 2. 益行益益類益益益行益行金列益益列行益不列益 3. 金 (1) 量金利量利說參 (2) 金列金列列金金金列 ~ 85 ~

90 益 () 金列列金量不若金流量量金金流量若 () 列 () 量類理來金列 1. 列列 (1) (2) 不參理 (3) 金量 (4) 易益流 (5) 易量料料不理不不列列金流列 2. 錄金金利利列利金利 3. 利金利益流金量列利流金利率列類類列更益金列 () ~ 86 ~

91 理列列列益流列理年列益若立來列益 () 福利金金數列福利金福利福利行精福利精益立列益福利立列福利金福利列金不累列金來金 ( 六 ) () 益益量數量列若立數列數量若數量數列益累數 1. 年度行年度率利益列年度年度列 2. 金異列異列異列金不 ~ 87 ~

92 金列來金率量率立立率量金 3. 列益列益益列益益不來不易來金理歷不若列若來來列來不來不金年度 () 立金流量年數來益狀略來來 () 來異列理來利率令 () 年年列 0 金來年年金 5,944 5,895 () 福利福利 ~ 88 ~

93 精率率精福利金年年金金 0 () 量來金流量金金來金流量來金利率量若來金流量年年金 7, ,43430,595 ( 六 ) 不年參 () 不年六說 () 金金 103 年年 1231 $ 5,704 $ 11,843 金零金 ,941 63,076 $ 35,493 $ 75,811 金度流金金諾 () 量金流量金 16, 例 2.94% 數列 () 量理數理率理量 () 流 ~ 89 ~

94 103 年年 $ 2,300 $ 2,300 參 () 103 年年 1231 $ 296 $ 447 $ 25,036 $ 31,399 (17,434) (30,595) $ 7,602 $ 804 $ 2,836 $ 7,579 利 (1,399) (2,059) $ 1,437 $ 5,520 列 (899) (1,035) 列流 $ 538 $ 4, 量歷 1 年 1 年列 100% 901 年參易錄狀金聯度列 103 年 102 年 ( 參列 ) 理金 ( 流 1 年利 ) 不易 103 年年 1231 ~ 90 ~

95 90180 $ 5 $ $ 115 $ 247 數行 103 年度 102 年度 $ 30,595 $ 13,243 列 (1,159) 17,352 (12,002) () $ 17,434 $ 30, 年年 $ $ ,112 30,162 $ 17,434 $ 30,595 數行年 102 年 () 103 年年 1231 $ 1,426 $ 1,098 1,879 2,475 1,589 1,250 料 1,050 1,072 $ 5,944 $ 5,895 ~ 91 ~

96 103 年 102 年度 9,60248, 年 102 年度 01, 年 102 年 12315,762 ( 六 ) 103 年年 1231 $ 831 $ 829 易 110, $ 111,302 $ 1,025 易聯行 () 不 103 年年 1231 類金 $ 90,073 $ 95, , , $ 91,770 $ 98, 年度 $ 182,829 $ 16,601 $ 36,807 $ 12,890 $ 249, $ 182,829 $ 16,721 $ 36,807 $ 12,890 $ 249,247 累 $ 84,962 $ 15,319 $ 35,657 $ 12,724 $ 148,662 5, ,515 $ 90,584 $ 15,733 $ 36,107 $ 12,753 $ 155,177 累 $ 2,172 $ 128 $ $ $ 2,300 $ 90,073 $ 860 $ 700 $ 137 $ 91,770 ~ 92 ~

97 102 年度 $ 182,829 $ 16,601 $ 36,807 $ 12,890 $ 249,127 $ 182,829 $ 16,601 $ 36,807 $ 12,890 $ 249,127 累 $ 77,806 $ 14,654 $ 35,132 $ 12,664 $ 140,256 7, ,406 $ 84,962 $ 15,319 $ 35,657 $ 12,724 $ 148,662 累 $ 2,172 $ 128 $ $ $ 2,300 $ 95,695 $ 1,154 $ 1,151 $ 165 $ 98,165 不列年數 1040 年 2 7 年 3 9 年 3 7 年年 40 年 40 年 10 年 10 年 () 103 年年 1231 類金 $ 10,760 $ 10,993 利 2,243 2,156 利金 $ 13,003 $ 13, 年度利利金 $ 12,379 $ 2,402 $ 21,902 $ 36, ~ 93 ~

98 $ 12,500 $ 2,534 $ 21,902 $ 36,936 累 $ 1,386 $ 246 $ 6,670 $ 8, $ 1,740 $ 291 $ 6,670 $ 8,701 累 $ $ $ 15,232 $ 15,232 $ 10,760 $ 2,243 $ $ 13,003 ~ 94 ~

99 102 年度利利金 $ 10,577 $ 2,315 $ 21,902 $ 34,794 1, ,889 $ 12,379 $ 2,402 $ 21,902 $ 36,683 累 $ 1,032 $ 202 $ 6,385 $ 7, $ 1,386 $ 246 $ 6,670 $ 8,302 累 $ $ $ 15,232 $ 15,232 $ 10,993 $ 2,156 $ $ 13, 年 102 年度列類 IFRSs 年列年數利利金 15 年 1318 年 3 5 年 () 行年年 1231 $ 82,290 $ 行度 150, /11/12~104/11/11 利率 (2.4935%)103/1282,290 (USD2,600) 參 () 103 年年 1231 $ $ 441 ~ 95 ~

100 103 年年 1231 $ 304 $ 理 () 103 年年 1231 $ 340 $ 53 流 $ 340 $ 年度 102 年度 $ 53 $ $ 340 $ 53 理來益流數歷料行 () 福利 1. 勞金例金度理六金勞年年度例金益列福利勞金度福利金年六金勞金行福利精精年行福利年度福利量年精金率列年年金精列 ~ 96 ~

101 量 103 年年 1231 率 2.125% 2.00% 率 2.375% 2.25% 率 1.750% 2.00% 福利列益金金列 103 年度 102 年度 $ $ 利 (110) (70) () 益 4 $ (50) $ (17) 福利列益金列列行 103 年度 102 年度理 $ (50) $ (17) 福利列金列 103 年年 1231 福利 $ 3,114 $ 3,022 (5,654) (5,523) $ (2,540) $ (2,501) 列 (16) (15) 金 $ (2,556) $ (2,516) 類列 103 年年 1231 金 19% 23% 益 52% 46% 29% 31% 100% 100% 率歷參勞金理勞金量益不行年利率益 103 年年 1231 福利 $ 3,114 $ 3,022 $ 5,654 $ 5,523 $ 20 $ 4 ~ 97 ~

102 $ (31) $ 70 年金金列 () 益 103 年年 1231 $ 382,919 $ 482,919 留 (198,553) (276,847) $ 184,366 $ 206, 年年 1231 數 () 70,000 70,000 $ 700,000 $ 700,000 行數 () 38,292 48,292 行 $ 382,919 $ 482, 年 725 臨 100, ,919382,919 例 20.71% 金理 103 年 1014 金年理更 103 年 102 年流數 38,292 48, 金 94 年 98 臨金 200,000 度理金 95 年 512 行 6,000 7,000 行 13,000 行行 4,655 列累 25, 年 , 年 ,308 易 3 年行令利行流 ~ 98 ~

103 103 年 12 行 3. 留利年度令列列 A. 勞 B. 利 C. 累年度數利來金利量來金利利數金利金利不利數 103 年 102 年度累列利勞利利數金量 101 年度 (89)() 金令列益金金 102 年金 101 年 46 金令 (IFRSs) 列列 25% 金利率利勞易 4.IFRSs 列 IFRSs 累數留 ~ 99 ~

104 數不列 () 96 年 8 行 3,000 6 年行 2 年行例行行行行 103 年 102 年度 96 年 103 年度行 ( ) 流 $ 60.5 () $ 流 $ 60.5 行 $ 年度流 2,274 $ 60.5 (2,274) $ 60.5 流 $ 60.5 行 $ 60.5 金行 ~ 100 ~

105 103 年 102 年 1231 流 103 年年 1231 行行 () ( 年 ) () ( 年 ) 96 年 $ 60.5 $ 60.5 行列勞行量列勞 103 年度 102 年度 $ 17,066 $ 54,049 勞 411 3, 易 8,745 2,993 $ 26,549 $ 61,294 六利利年度 102 年度利行 $ 36 $ ,519 7, $ 2,980 $ 8, 利益 () 103 年度 102 年度 () 益 $ 3,599 $ 1,395 $ 3,599 $ 1,395 ~ 101 ~

106 3. 益 103 年度 102 年度利益 $ 7,952 $ 2,375 (4,353) (980) 益 $ 3,599 $ 1,395 () 1. 列益 ( 利益 ) 103 年度 102 年度 $ $ 列益 $ $ 103 年度 102 年度利 $ (21,695) $ (45,152) 利率 (17%) $ (3,688) $ (7,676) 異數 54 列異 310 2,868 列 3,324 4,808 列益 $ $ 2. 兩 103 年度 102 年度 $ 54 $ 54 率 86 年 () 年度利 ~ 102 ~

107 () 103 年度 102 年度 $ (0.57) $ (1.17) $ (0.57) $ (1.17) 數 103 年度 102 年度 $ (21,695) $ (45,152) () () () () $ (21,695) $ (45,152) 數 103 年度 102 年度數 48,292 例 20.71% 數 38,292 38, 年 725 臨 100, ,919382,919 例 20.71% 金理 103 年 1014 金年 1119 更若金流數 ( ) 行數年度數量行 103 年 102 年年 102 年行 ~ 103 ~

108 易理 103 年度 102 年度福利 $ 2,729 $ 2,600 () 列履 103 年年 1231 ( 列 ) $ 2,300 $ 2,300 () 列行 103 年年 1231 $ 90,073 $ 諾 103 年 1231 列諾 () 98 年 8289 年度勞例利金 () 101 年 111 行利 () 102 年 610 契 5 年例利金 103 年 56100, ,919382,919 例 20.71% 103 年 725 臨金理 103 年金年年年年 130 ~ 104 ~

109 () 理行理略 () 金益累不 1. 金 103 年年金金金金 $ 35,493 $ 35,493 $ 75,811 $ 75, ,602 7, 流 1,437 1,437 5,520 5,520 1,225 1,225 4,512 4,512 量金流流 2,300 2,300 2,300 2,300 金金行 $ 82,290 $ 82,290 $ $ ,935 5,935 3,648 3, 理理理率利率流降力不降不利度行行理 (1) 率 ( 參 (A)) 利率 ( 參 (B)) 金暴暴理量 (A) 率金流流率理不利率理略行理率量易金金率 ~ 105 ~

110 參 (B) 利率利率利率暴若利率降 1%103 年 102 年度 (476) 754 (C) (2) 益益暴易易履行暴來列金金理行金列理不理狀行易易暴 (3) 流理金金金流量流理立了流理流理金行露金流量金金金 103 年年 13 年 3 年行 $ 82,290 $ $ 304 5,935 流 74 金 102 年年 13 年 3 年 $ 441 $ $ 637 3,648 流量金 ~ 106 ~

111 () () () 料 1. 類臨行 101 年年年 1231 金 9, 年 , 理良猪行 102 年年 430 金 4,700( 3,000)103 年 12313,000 () 金 103 年 1231 率金金 $ 4, $ 139,253 $ $ 1, ,053 $ 147,425 ~ 107 ~

112 率金金 $ 2, $ 82,290 若率降 1%103 年年 1231 率金金 $ 2, $ 69,768 $ ,643 $ $ 73,386 若率降 1%102 年 () 1. 理 109 年 12 理金 2. 不諾 103 年年年 $ 2,204 $ 2,204 2~5 年 8,816 8,816 5 年 2,204 4,408 $ 13,224 $ 15,428 露 () 易 1. 金類行列數金例 () () 500 $ $ 量金流數列 103 年 12 ~ 108 ~

113 4. 累金 5. 不金 6. 不金類 7. 金易 () 1. 力力 2. 金累金 6. 不金 7. 不金 8. 金易 () 陸量量益量 103 年 102 年度參 103 年 102 年度益 103 年年參 103 年年 ~ 109 ~

114 年度不六年度年列狀 ~ 110 ~

115 狀理狀年度異年度年度金流 72.37% % 29.06% 流 % 流 % 流 % % % 累 % 益 % 列說說流流流理累理年度年度年度金例 % % ~ 111 ~

116 金流量利 31.17% % 利益 % % 利 % 益 % 益 % 列說說易異易利易列列年利益利益益福利精益利來年度數量來年度狀年度理年度金流量金年來年來年來金金不金金流量金流量金流數理金金流金不來年金流來年來金流金金來 ~ 112 ~

117 年度金來金來金金年年年年年年年度度度度度度度金益了來年度益略理更力力益來數年年度利來年六年度年理年度利率率益來年度利益利 5.88% 利利 -7.20% 益 13.56% 益利 % 年度利率益來利例不 ~ 113 ~

118 來來利率金年度率益來益不率利不來金度降率率留率利來行率金利利率年度益來年度料若不來來來料年度金易利來金易理金理年度度量來力參說年度律理理行行臨利年度參路易精來更六年度理立來理念諾理 ~ 114 ~

119 年度理行益益不力行臨兩料力理行量更行理離理理理來異行理列理例行益露金年理略料年度年理金行度年度理金行度年度年度年理不年度年不 ~ 115 ~

120 說諾露露說行倫理行倫理練理理理類理狀更類行不率降列療利率立行理 ~ 116 ~

121 若立行理若理立行理不理理理理理行異行理異理行說 ~ 117 ~

122 理行力理亂理復力不狀理度度聯狀理料連理理行狀狀狀六理說理說理理 ~ 118 ~

123 理理理理理行異行理異理 ~ 119 ~

124 理易理理易理 : 立良理露不漏 : 理令行理理露律令易理 : 理 : 易律令易 : 理理理數理理理漏理錄料六 : - 理良理行理不露理不 ~ 120 ~

125 不行不露 : - : 立列行 : 參錄略聯契不露露理 : 露露列露露露 : 度落露律令理理理理理理不露 : 露錄露留列錄露露露料 : 不露不更異理 : 異理漏 ~ 121 ~

126 理理理錄行 : 理列律露令理令漏利益律六 : 度落理行 : 年理理令理六 : ~ 122 ~

127 行行年度年度金理年臨益異說不行行行行理更理更拾年度年若益理若行拾年金年年年年料年 ~ 123 ~

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untitled 年度年年年六六理理李祥理理路樓栗路理北樓年度聯聯路樓易六立歷理聯不錄參理理理理料理更六理理年說理例例六理數例說利行狀勞理金行勞六契年度年陸年度益年度年度年度年度六年度年狀理狀金流量年度年度利來年六年度年理料年度年理年度年