發 言 人 代 理 發 言 人 姓 名 職 稱 聯 絡 電 話 及 電 子 郵 件 信 箱 : (03) (03) 總 公 司

Transcription

1 : : : E INK HOLDINGS INC.

2 發 言 人 代 理 發 言 人 姓 名 職 稱 聯 絡 電 話 及 電 子 郵 件 信 箱 : (03) [email protected] (03) [email protected] 總 公 司 分 公 司 工 廠 之 地 址 及 電 話 : 3 3 (03) 股 票 過 戶 機 構 之 名 稱 地 址 網 址 及 電 話 : (02) 最 近 年 度 財 務 報 告 簽 證 會 計 師 姓 名 事 務 所 名 稱 地 址 網 址 及 電 話 : (02) 海 外 有 價 證 券 掛 牌 買 賣 之 交 易 場 所 名 稱 及 查 詢 該 海 外 有 價 證 券 資 訊 之 方 式 : bloomberg website 公 司 網 址

3 公 司 簡 介 , (89) ( ) , ISO QS-9000 ( ) ISO14001 ( ) OHSAS1800 ( ) (Philips) , BOE Hydis Technology Co., Ltd Hydis Technologies Co., Ltd E Ink 100% 98 9 E Ink % Hydis LG Display 99 5 ( ) 99 6 E Ink Holdings Inc E Ink Pearl Popular Science ( PopSci ) 2010 (BEST OF WHATS NEW 2010) IDTechEx Printed Electronics ( ) E Ink (SID) E Ink Hydis 30,500,000 Hydis E Ink Pearl (IET) LG Display Hydis Hydis LG Display Hydis E Ink E Ink Pearl Hydis Technologies Co., Ltd Sharp Corporation Hydis Technologies Co., Ltd (Microcup ) Hydis Technologies Co., Ltd (SID) 2013 (Best in Show) E Ink Spectra E Ink Hydis Technologies Co., Ltd Hydis Technologies Co., Ltd. 001

4 >> 致 股 東 報 告 書 SiPix EPD % (EPS) EPDeReader 2012 Electronic Shelf Label ESL EPDTFT-LCD FFS 002

5 (Business Unit) EPD 2013E InkCarta Spectra Aurora MobiusFina CartaKindle Paperwhite Spectra Aurora 25 Mobius TFT 13.3" Mobius60 Fina TFT E InkSpectra 2013(SID) Best in Show EPD (eco-system) ereader2014 EPD 2014 ( ) EPD ( ) 2013 ( ) EPD EPD EPD EPD ( ) ( ) TFT-LCD TFT-LCD 副 董 事 長 何 奕 達 003

6 ( ) FFS TFT-LCD FFS TFT-LCD 2012 E InkeReader ESL 004

7 005

8 >> 營 運 概 況 1. 公 司 所 營 業 務 之 主 要 內 容 (E-paper display, EPD) (TFT-LCD) 2. 營 業 比 重 % 5.35% 3. 公 司 目 前 主 要 產 品 12.1" TFT-LCD DVD (POS) 4. 計 劃 開 發 之 新 產 品 及 服 務 : 006

9 (1) EPD TFT- LCD Module (2) (3) (4) 1. EPD 產 業 之 現 況 與 發 展 TFT-LCD TFT-LCD AMOLED Amazon Kindle Bridgestone E Ink SiPix E Ink 2. 中 小 尺 寸 TFT-LCD 產 業 之 現 況 與 發 展 %2014 Tablet (Apple) Google 8.9 Nexus Kindle Fire HDX 8.9 2k IPS FFS 3. 產 業 上 中 下 游 之 關 聯 性 設 備 材 料 零 組 件 上 游 1./ 2.PECVD 3.Sputter 4.LCD 5.Assembly 6./ IC TAB / COG 中 游 Array TFT-LCD 製 造 Cell or Panel Module 下 游 下 游 應 用 IT IS TFT-LCD G5/G6 4. 產 品 之 各 種 發 展 趨 勢 (1) 007

10 TFT-LCD 2005 Philips Philips E Ink SONY 2007 Amazon "Kindle" EPD EPD 2009 E Ink 2012 SiPix (prototype) (2) TFT-LCD TFT-LCD TFT-LCD OEM TFT-LCD FFS FFS FFS GPS FFS (3) (Electronic Shelf Label) 180 TESCO (4) (Smart Display Card) LCD IC IC / Smart Display Card IC 5. 競 爭 情 形 EPD 2005 ( EPD EPD) 2~3 EPD 95% Amazon KOBO EPD (6, 7, 8 ) (3.5/4.5/5 ) TFT-LCD TFT-LCD TFT-LCD TFT-LCD TFT-LCD 2013 TFT-LCD 008

11 FFS ( / ) 電 子 墨 水 技 術 Carta TM E Ink Carta TM 50 22E Ink Carta TM TM 2. 彩 色 電 子 紙 -- E Ink Triton 璀 璨 E Ink TM 16 E Ink TM E Ink Pearl E Ink TM E Ink TM 3. 三 色 電 子 墨 水 技 術 Spectra E Ink Spectra 4. 可 撓 式 電 子 紙 MagicMirror a- Si TFT Mobius 5. 觸 控 電 子 紙 顯 示 器 E-Touch 6. 超 高 解 析 度 EPD 產 品 技 術 150ppi (pixel per inch) ~ 200ppi 300ppi " 300ppi 11.5" 300ppi design-in 7. FFS (Fringe Field Switching) 技 術 FFS FFS 180 array FFS FFS type LCD FFS 009

12 1. 短 期 業 務 發 展 計 畫 (1) (2) (3) (4) (5) 2. 長 期 業 務 發 展 計 畫 (1) (2) (3) 2013 E Ink 1. 電 子 書 閱 讀 器 應 用 市 場 2013 Kobo Aura HD Tolino Shine Carta Kindle Paperwhite PEW DPS-T1 (13.3") 2014 IHS 1,200 1, 電 子 貨 架 標 籤 3. 其 他 市 場 E Ink 010

13 (1) E Ink YotaPhone iphone YotaPhone YotaPhone (MWC) 2013 E Ink YotaPhone 2014 (2) Vanguard ID E Ink 2013 (3) E Ink IHS (4) E Ink (5) 2014 Other 35% Health / Medical Devices 4% Home Automation System 5% Mobile Device 10% Indoor Signage 9% Shelf Labels 8% Information Display / Kiosk 8% Watches & Clocks 6% Outdoor Signage 5% Outdoor Information Display 5% ereader 5% E Ink TFT-LCD LCD 2013 Hydis FFS LCD Hydis FFS NPD DisplaySearch 8 Hydis FFS LCD FFS 2013 FFS LCD FFS IPSHTC 011

14 (EPD) LCD EPD LCD FFS LCD (1) 81 6 TFT-LCD (2) TFT-LCD (3) (4) (Time to Market) (5) (6) TFT-LCD (1) A Hydis Tehnologies E Ink 2012 (SiPix Technologies) E Ink FFS LCD LCD B. Hydis TFT-LCD C. LCD (2) A. B. 012

15 LCD EPD ESL Array: 電 晶 體 矩 形 陣 列 投 片 清 洗 薄 膜 黃 光 蝕 刻 測 試 Cell: 顯 示 單 元 體 清 洗 PI Rubbing Epoxy 對 位 壓 合 切 裂 液 晶 注 入 測 試 Array CF Module: 面 版 模 組 FPC COG 組 裝 燒 機 F / I Cell panel 徧 : : Array: 電 晶 體 矩 形 陣 列 投 片 清 洗 薄 膜 黃 光 蝕 刻 測 試 Module: 面 版 模 組 切 裂 清 洗 貼 FPL / CF panel / Touch panel IC Bonding 測 試 Array panel FPL CF IC : : Array: 電 晶 體 矩 形 陣 列 投 片 清 洗 薄 膜 黃 光 蝕 刻 測 試 ( ) Module: 面 版 模 組 切 裂 清 洗 貼 FPL / PS / IC Bonding FPC Bonding 測 試 (Array panel FPLIC ) : : TFT ABC (Touch Panel) D (FPC) E 1. 最 近 二 年 度 主 要 供 應 商 資 料 % % 1 A 6,227, A 2,524, D 1,191,953 7 D 1,261, ,964, ,246, ,384, ,031, 最 近 二 年 度 主 要 銷 貨 客 戶 資 料 % % 1 Y 4,932, W 4,845, W 4,089, X 2,111, Z 2,326,541 9 Y 1,716, ,356, ,231, ,704, ,905, / ,205 24,267 26,720,592 74,464 16,444 19,867,

16 / ,149 12,417,011 18,272 14,287,771 3,652 3,289,530 15,436 15,615, % 1.42% 1.27% 24.64% 25.74% 25.61% 38.40% 43.85% 43.92% 11.84% 10.78% 10.37% 24.04% 18.21% 18.84% ( ) ( ) ( ) 1. 員 工 福 利 措 施 (1) (2) (3) (4) (5) (6) (7) 2. 員 工 訓 練 ESD ( ) 014

17 & TFT / EPD Defects / ESD 3. 員 工 行 為 或 倫 理 守 則 4. 員 工 安 全 與 健 康 OHSAS ISO /4/30 83/7/1~103/6/30 96/5/17 100/06/23~105/06/23 100/7/19~103/7/ % % % Patent Cross-License Agreement Sharp Corporation 101/4/1~111/3/31 Patent Cross-License Agreement AU Optronics Corp. 101/8/1~111/7/31 洤 101/8/3 Patent Cross-License Agreement Chunghwa Picture Tubes Ltd. 101/11/1~111/10/31 102/6/13~105/6/13 100% : % % % 300% NTD $11,000,000 Patent Cross-License Agreement Innolux Corporation 102/7/1~112/6/30 015

18 >> 公 司 治 理 報 告 稽 核 室 董 事 會 董 事 長 / 副 董 事 長 執 行 長 總 經 理 Novelty BU ESL, SDC & Industrial BU LCD BU E-Reader BU 016

19 董 事 長 室 執 行 長 及 總 經 理 室 ( 包 括 稽 核 室 及 法 務 處 ) 財 務 中 心 營 運 中 心 E-Reader BU E-Reader 研 發 中 心 EPD 企 業 行 銷 中 心 商 務 發 展 中 心 LCD BU LCD ESI, SDC & Industrial BU SDC & Industrial Novelty BU E Paper 策 略 整 合 中 心 017

20 ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) *5,067, % 167, % 167, % *10,095, % ( ) *97,894, % ,500,000 *133,040 *15, % Electrical 0.22% Engineering 0.01% Ultrachip board member / Netronix / 113,472, % 133,472, % ( ) % % / % % % ( ) ( ) ,847, % 12,847, % % % % % * 1 : * % ( ) ( ) ( ) ( ) KGI Securities (Korea) Hydis / Technologies Co., Ltd. 018

21 / 4. / 5. / 6. /

22 % 38.19% 10.56% 11.30% 5.66% 4.69% 2.81% 2.79% 2.68% 2.30% 2.07% 1.83% 1.61% 27.39% 24.29% 9.69% 5.81% 4.45% 3.59% 3.59% 3.59% 3.59% 3.18% % 12.50% 12.50% 12.50% 12.50% 5.91% 4.35% 2.18% 1.9% 1.52% 22.22% 22.22% 22.22% 22.22% 11.12% 34.78% 24.98% 19.98% 19.98% 0.18% 0.04% 0.02% 0.02% 0.02% 49.07% 40.03% 6.81% 3.04% 0.37% 0.26% 0.19% 0.15% 0.04% 0.04% 35.73% 33.65% 30.62% %

23 ( 1) ( ) ( 2) ,095, % % % ( 3) ,067, % % % ( ) / , % % % / , % % % , % % % / / / EMBA / , % % % , % 2,500, % % Electrical Engineering Ultrachip board member / Netronix / % % % / / % % % / % % % / / / ( ) / ( )- Novelty BU , % % % / , % % % % % % / / / Lucent Taiwan Senior Manager/ / , % % % / , % % % / Hydis Technologies Co., Ltd % % % New Mexico State University/Penn State University / , % % % / / / / LCD BU % % % % % % / / / / EMBA / / /

24 ( ) ( 2) " " (1) (2) ( ) (3) (4) (5) (6) ( ) ( ) (7) ( ) ( ) (8) (9) 30 (10)

25 (1) 董 事 ( 含 獨 立 董 事 ) 之 酬 金 / ( ) : / ( 1) ( ) : / ( 2) ( ) : / ( ) / ( ) ( ) / ( ) / ( 3) (A) (B) (C) (D) A B C D 102 (E) (F) (G) (H) (I) / / A B C D E F G ,020 1, % 3.5% 27,939 30, % % ,000,000 (A+B+C+D) (A+B+C+D+E+F+G) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) 2,000,000 5,000,000 5,000,000 10,000,000 10,000,000 15,000,000 15,000,000 30,000,000 30,000,000 50,000,000 50,000, ,000, ,000,

26 (2) 監 察 人 之 酬 金 ( ) : / ( ) : / (A) (B) (C) (D) / : / A B C D % 1.23% (A+B+C) 2,000,000 ( ) ( ) 2,000,000 5,000,000 5,000,000 10,000,000 10,000,000 15,000,000 15,000,000 30,000,000 30,000,000 50,000,000 50,000, ,000, ,000, (3) 執 行 長 總 經 理 及 副 總 經 理 之 酬 金 (A) (B) (C) (D) A B C D / : / ( ) ( 1) ( 2) 29,078 32, ,831 25, % %

27 2,000,000 2,000,000 5,000,000 5,000,000 10,000,000 10,000,000 15,000,000 15,000,000 30,000,000 30,000,000 50,000,000 50,000, ,000, ,000, (4) 配 發 員 工 紅 利 之 經 理 人 姓 名 及 配 發 情 形 ( )( 1) ( 2) ( 3) / : 102 (%) (1) 本 公 司 及 合 併 報 表 所 有 公 司 於 最 近 二 年 度 支 付 本 公 司 董 事 監 察 人 總 經 理 及 副 總 經 理 酬 金 總 額 占 稅 後 純 益 比 例 之 分 析 : % % 1.23% 1.23% % % 101 (2) 本 公 司 給 付 酬 金 之 政 策 標 準 與 組 合 訂 定 酬 金 之 程 序 與 經 營 績 效 及 未 來 風 險 之 關 聯 性 :

28 102 6 (A) ( ) ( ) ( ) (%) / % % % % % % % % 0 3 0% % 晋 6 100% 6 100% ( ) 2. (1) (2) 3. ( ) / 026

29 ( ) (P.14 ~15) (P.14) /11/ /11/ /11/ /10/ /12/ /01/ /09/ /05/ /11/ /04/09 3 ( 1 ) 102/03/08 ~ 102/03/ /05/ /10/ /12/

30 1. 薪 資 報 酬 委 員 會 成 員 資 料 ( 2) "V" (1) (2) (3) (4) (5) (6) (7) (8) 薪 資 報 酬 委 員 會 運 作 情 形 資 訊 (1) 3 (2) ( ) ( ) (%) ( / ) ( ) % 0 1 0% % ( ) 028

31 LED 2002 ISO ,300,000 LCD 60% E Ink 029

32 1. 內 部 控 制 聲 明 書 : 委 託 會 計 師 專 案 審 查 內 部 控 制 制 度 者, 應 揭 露 會 計 師 審 查 報 告 : 60~61 030

33 / ~ ~ , ,000 4,000 V 3 4,000 6, ,000 8, ,000 10, ,000 V V 1. 關 於 前 任 會 計 師 ( ) ( ) 2. 關 於 繼 任 會 計 師 3. 前 任 會 計 師 對 本 準 則 第 10 條 第 5 款 第 1 目 及 第 2 目 之 3 事 項 之 復 函 : 不 適 用 031

34 ( ) ( ) ( ) ( ) ( ) 20,000, ( ) ( 1) ( 2) ( ) (170,000) , ( ) 15, ( ) 14, ( ) 6, ( ) 15, ( ) ( ) (Novelty BU) 14, ( ) ( ) 8, ( ) 27, ( ) ( ) ( 3) - - ( ) 4, (LCD BU) ( ) ( ) 20,000,

35 133,472, % ,894, % % % 32,842, % % ( ) ,595, % % 23,059, % % ,962, % % 20,000, % % 12,847, % ,095, % % ,609, % % / 1 665,762, % ,762, % PVI Global Corp. 154,413, % ,413, % ( ) 399,732, % ,732, % ( ) 93,500, % ,500, % E Ink Corporation % % 1, % Dream Universe Ltd. 4,050, % 0 0 4,050, % Prime View Communications Ltd. 3,570, % 0 0 3,570, % ( 2) 2,203, % 0 0 2,203, % Tech Smart Logistics Ltd. 1,550, % 1,748,251, % 1,749,801, % Hot Tracks International Ltd. 50, % , % 106,723, % ,723, %

36 募 資 情 形 / ,000,000 10,000, ,960 4,259, , ,000,000 10,000, ,435 5,484,353 1,224, ,000,000 10,000, ,139 5,481,393 2, ,000,000 10,000, ,760 5,827, ,113 ; 113, ,000,000 10,000, ,833 5,878,331 50, ,000,000 10,000, ,128 5,901,280 22, ,000,000 10,000, ,534 5,905,341 4, ,000,000 10,000, ,278 6,782, ,000,000 10,000, ,313 7,483, ,130 ; 4, ,000 ; ,000,000 10,000, ,227 7,502,270 19, ,000,000 10,000, ,227 8,302, , ,000,000 10,000, ,602 8,326,016 23, ,000,000 20,000, ,321 9,563,210 26, , ,000,000 20,000,000 1,060,468 10,604,680 1,041, ,000,000 20,000,000 1,060,468 10,604,680 1,041,471 27, ,000,000 20,000,000 1,073,586 10,735, , ,000,000 20,000,000 1,074,467 10,744,667 2,590 6, ,000,000 20,000,000 1,075,118 10,751,180 6, ,000,000 20,000,000 1,077,273 10,772,732 21, ,000,000 20,000,000 1,078,495 10,784,953 12, ,000,000 20,000,000 1,079,705 10,797,054 12, ,000,000 20,000,000 1,080,142 10,801,418 4, ,000,000 20,000,000 1,080,250 10,802,504 1, ,000,000 20,000,000 1,080,398 10,803,981 1, ( ) ( ) ( ) (96) (97) (97) (97) (97) (98) (98) (98) (98) (99) (99) (99) (99)

37 ,000,000 20,000,000 1,080,465 10,804, ,000,000 20,000,000 1,080,896 10,808,962 4, ,000,000 20,000,000 1,080,990 10,809, ,000,000 20,000,000 1,140,990 11,409, , : ( ) 1,140,467, ,532,285 2,000,000,000 1,140,467, , / , , ,450, ,833, ,531,994 91,649,518 1,140,467, % 24.28% 64.05% 8.03% % 1. 普 通 股 / 10 (%) ,438 2,623, % 1,000-5,000 48, ,676, % 5,001-10,000 11,013 91,133, % 10,001-15,000 3,031 39,594, % 15,001-20,000 2,551 48,432, % 20,001-30,000 1,837 48,222, % 30,001-50,000 1,515 62,071, % 50, , ,257, % 100, , ,226, % 200, , ,621, % 400, , ,689, % 600, , ,974, % 800,001-1,000, ,382, % 1,000, ,560, % 81,093 1,140,467, % , 特 別 股 : 035

38 (%) 133,472, % 97,894, % 32,842, % 23,595, % 23,059, % 21,962, % 20,000, % 12,847, ,095, ,609, % : / ( 8) ( 1) ( 2) ( 3) ( 9) - 1,080,003 1,110,468 - (0.69) ( 4) ( 5) (49.06) 665 ( 6) ( 7)

39 1. 本 公 司 之 股 利 政 策 如 下 : (1) (2) 2. 本 次 股 東 會 擬 議 股 利 分 配 情 形 : ( ) 1. 公 司 章 程 所 載 員 工 分 紅 及 董 事 監 察 人 酬 勞 之 成 數 或 範 圍 : 2. 本 期 估 列 員 工 紅 利 及 董 事 監 察 人 酬 勞 金 額 之 估 列 基 礎 配 發 股 票 紅 利 之 股 數 計 算 基 礎 及 實 際 配 發 金 額 若 與 估 列 數 有 差 異 時 之 會 計 處 理 : ( ) 3. 董 事 會 通 過 之 擬 議 配 發 員 工 分 紅 等 資 訊 : ( ) (2) 0 (3) (4) 4. 上 年 度 盈 餘 用 以 配 發 員 工 紅 利 及 董 事 監 察 人 酬 勞 情 形 : ( ) 037

40 98/12/11 98 / 12 / ,012, ,000,000 70,000,000 - ( ) CITIBANK,NA 155,960 / ( ) ,000 8,000 8,000 8,000 4, % 0.7% 0.7% 0.7% 0.4% ~ ~ ~ ~ ~ %; 3 100% 2 50%; 3 100% 2 50%; 3 100% 2 50%; 3 100% 2 50%; 3 100% ( ) 5,236,500 6,357,480 7,343,860 5,808, ,500 ( ) 130,271,400 68,177,597 91,486, ,627,717 4,230,400 ( ) ( ) ,742,000 ( ) % 0.00% 0.00% 0.00% 0.26% 038

41 ( ) (%) ( ) ( ) ( ) ( ) ( ) (%) 2, % 2, ~ , , % 1, ~ , % : 102 : 039

42 040 >> 財 務 概 況

43 1. 個 體 簡 明 資 產 負 債 表 ,944,015 12,999,748 1,498,249 2,064,620 49,790 45,038 29,132,178 27,551,124 44,624,232 42,660,530 16,235,979 12,957,305 16,235,979 ( 2) 4,545,900 3,934,138 20,781,879 16,891,443 20,781,879 ( 2) 23,842,353 25,769,087 10,809,897 11,409,897 9,686,700 10,073,700 3,855,157 3,669,033 3,855,157 ( 2) (483,507) 642,351 (25,894) (25,894) ,842,353 25,769,087 23,842,353 ( 2) 合 併 簡 明 資 產 負 債 表 ( 3) 18,520,690 14,216,444 12,998,251 10,194,178 9,835,142 9,612,495 10,267,299 9,797,804 9,757,885 6,933,453 6,235,705 6,367,957 49,915,620 40,085,095 38,736,588 14,945,285 8,561,571 7,882,317 14,945,285 ( 2) ( 2) 7,187,691 5,971,409 5,948,306 22,132,976 14,532,980 13,830,623 22,132,976 ( 2) ( 2) 23,842,353 25,769,087 25,084,497 10,809,897 11,409,897 11,409,897 9,686,700 10,073,700 10,073,700 3,855,157 3,669,033 2,622,961 3,855,157 ( 2) ( 2) (483,507) 642,351 1,003,833 (25,894) (25,894) (25,894) (59,709) (216,972) (178,532) 1 23,782,644 25,552,115 24,905,965 23,782,644 ( 2)

44 1. 個 體 簡 明 資 產 負 債 表 ,505,867 12,099,260 12,575,666 14,106,586 19,189,792 21,023,298 28,927,334 28,967,069 1,971,236 1,716,093 1,510,040 1,451,620 58,191 46,589 22,749 5, , , , ,122 28,975,651 35,142,333 43,258,457 44,673,793 8,507,024 11,185,621 10,122,741 16,235,979 8,507,024 14,053,853 13,362,019 16,235, ,061,000 4,429, ,396 93,097 69, ,991 8,623,420 11,278,718 15,253,587 20,773,684 8,623,420 14,146,950 18,492,865 20,773,684 9,584,660 10,775,773 10,801,778 10,809,897 11,822,662 9,764,320 9,813,894 9,830,854 ( ) (1,408,095) 4,027,978 7,686,527 3,698,081 (1,408,095) 1,159,746 4,447,249 3,698, ,431 (42,235) (342,113) 75,698 34,573 (662,221) 70,678 (488,527) - - (25,894) (25,894) 20,352,231 23,863,615 28,004,870 23,900,109 20,352,231 20,995,383 24,765,592 23,900,

45 2. 合 併 簡 明 資 產 負 債 表 ,187,558 17,671,685 21,078,903 18,912,726 4,397,309 3,889,353 5,575,956 6,224,236 9,425,656 9,045,930 9,288,777 9,772,703 9,570,703 9,728,703 9,197,331 10,222, , ,302 1,043, ,788 35,153,931 40,761,973 46,184,330 45,912,359 12,149,975 13,902,110 8,972,612 14,945,285 12,149,975 16,770,342 12,211,890 14,945,285 1,305,251 1,584,549 8,027,052 6,135, , , , ,373 14,179,686 16,366,749 17,994,930 22,055,566 14,179,686 19,234,981 21,234,208 22,055, ,584,660 10,775,773 10,801,778 10,809,897 11,822,662 9,764,320 9,813,894 9,830,854 (1,408,095) 4,027,978 7,686,527 3,698,081 ( ) (1,408,095) 1,159,746 4,447,249 3,698, ,431 (42,235) (342,113) 75,698 34,573 (662,221) 70,678 (488,527) - - (25,894) (25,894) 622, , ,530 (43,316) 20,974,245 24,395,224 28,189,400 23,856,793 20,974,245 21,526,992 24,950,122 23,856, 個 體 簡 明 綜 合 損 益 表 ,359,855 14,427,628 1,124,952 1,293,885 1,489 59,302 (568,143) (16,413) ( ) (566,654) 42,889 ( ) (748,222) 29,303 ( ) (143,924) 1,131,137 (892,146) 1,160,440 ( )( 2) (0.69)

46 2. 合 併 簡 明 綜 合 損 益 表 ( 3) 26,704,782 18,905,129 2,961,823 2,819,788 3,018,681 (47,177) (1,448,408) (1,648,317) (1,209,449) 813,411 1,436, ,109 (634,997) (211,490) (883,340) (1,082,407) (36,009) (979,988) (140,248) 1,117, ,256 (1,222,655) 1,081,874 (620,732) ( ) (748,222) 29,303 (964,785) ( ) (334,185) (65,312) (15,203) (892,146) 1,160,440 (603,303) (330,509) (78,566) (17,429) ( )( 2) (0.69) 0.03 (0.85) 個 體 簡 明 損 益 表 ,978,548 17,016,427 26,338,668 13,359,855 1,601,112 3,297,283 4,135,132 1,124, ,932 2,470,563 2,674,852 1, ,534 2,004,519 4,237, ,230 2,066, , , ,182 ( ) (1,015,658) 4,224,978 6,667,781 (567,600) ( ) (1,127,658) 4,027,978 6,526,781 (749,168) (1,127,658) 4,027,978 6,526,781 (749,168) ( )( 2) (1.40) (0.69) 合 併 簡 明 損 益 表 ,068,883 25,178,929 38,428,121 26,704, ,980 8,473,501 12,027,544 2,856,401 ( ) (1,415,407) 4,332,322 7,005,429 (1,449,638) 449, , ,131 1,207, , , , ,115 ( ) (1,647,122) 4,842,581 6,891,007 (636,227) ( ) (1,727,079) 3,913,616 6,331,050 (1,083,637) ( ) (1,727,079) 3,913,616 6,331,050 (1,083,637) ( )( 2) (1.40) (0.69)

47 98 / 99 / 100 / 101 / 102 / 1. 個 體 最 近 五 年 度 財 務 分 析 , , (5.37) (1.53) 0.26 (2.89) 0.12 (%) (5.24) 0.38 (5.60) 0.20 (0.69) (14.58) (0.51) (4.91) (0.02) (1.50) 20%

48 2. 合 併 最 近 五 年 度 財 務 分 析 ( ) (0.62) 0.15 (23.89) (1.27) 0.41 (2.36) (2.89) 0.12 (3.79) (%) (2.78) (1.28) (7.61) (2.80) 0.16 (32.57) (0.69) 0.03 (0.85) (0.42) (0.25) % 財 務 結 構 (1) (2) 2. 償 債 能 力 (1) (2) (3) 3. 經 營 能 力 (1) ( ) ( ) (2) 365 (3) (4) ( ) ( ) 046

49 (5) 365 (6) (7) 4. 獲 利 能 力 (1) (2) (3) (4) 5. 現 金 流 量 (1) (2) ( ) (3) ( ) ( ) 6. 槓 桿 度 : (1) ( ) (2) ( ) 1. 個 體 最 近 五 年 度 財 務 分 析 , , , (3.94) (5.38) (4.26) (1.53) (8.47) (2.89) (10.61) (5.25) (8.69) (5.61) (1.40) (0.69) (0.44) (0.01) 20%

50 2. 合 併 最 近 五 年 度 財 務 分 析 (1.95) (0.63) (2.83) (1.27) (8.47) (2.89) (14.78) (13.41) (10.94) (2.79) (7.02) (2.81) (1.40) (0.69) (0.40) (0.41) % 1. 財 務 結 構 (1) (2) 2. 償 債 能 力 (1) (2) (3) 3. 經 營 能 力 (1) ( ) ( ) (2) 365 (3) (4) ( ) ( ) (5) 365 (6) (7) 048

51 4. 獲 利 能 力 (1) (2) (3) (4) 5. 現 金 流 量 (1) (2) ( ) (3) ( ) ( ) 6. 槓 桿 度 : (1) ( ) (2) ( ) 監 察 人 報 告 049

52 財 務 狀 況 及 經 營 結 果 之 檢 討 分 析 與 風 險 事 項 % 14,216,444 18,520,690 (4,304,246) % 9,835,142 10,194,178 (359,036) -3.52% 9,797,804 10,267,299 (469,495) -4.57% 6,235,705 6,933,453 (697,748) % 40,085,095 45,915,620 (5,830,525) % 8,561,571 14,945,285 (6,383,714) % 4,877,848 6,135,908 (1,258,060) % 1,093,561 1,051,783 41, % 14,532,980 22,132,976 (7,599,996) % 25,769,087 23,842,353 1,926, % 11,409,897 10,809, , % 10,073,700 9,686, , % 3,669,033 3,855,157 (186,124) -4.83% 642,351 (483,507) 1,125, % (25,894) (25,894) - (216,972) (59,709) (157,263) % 25,552,115 23,782,644 1,769, % % ( ) ( ) (%) 18,905,129 26,704,782 (7,799,653) % 15,886,448 23,884,994 (7,998,546) % 3,018,681 2,819, , % 4,666,998 4,268, , % (1,648,317) (1,448,408) (199,909) 13.80% 1,436, , , % (211,490) (634,997) 423, % ( ) 175,481 (447,410) 622, % (36,009) (1,082,407) 1,046, %

53 ( ) ( ) ( ) (102 ) ( ) ,890,362 2,922,787 (815,015) (4,478,270) 144,399 4,664, (1) (2) (3) 2. ( ) (103 ) ( ) ( ) + + 4,664,263 1,971,703 (2,047,896) 4,588, (1) (2) 2. ( ) ,990, , , , ,699,000-6,474, , ,500, ,500, ,251, ,251, , , ,409, ,409, ,072,980 63, , , , ,

54 ( ) ( ) 5, ,409, ,000 ( ) ( ) , ,328 FFS ( ) ( ) 1. 利 率 方 面 匯 率 方 面 ( ) ( ) 052

55 ( ) TFT-LCD ICFFS ( / ) TFT (AMOLED TFT) TFT(OTFT) (Oxide TFT) 6~8% ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) 053

56 特 別 記 載 事 項 元 太 科 技 工 業 股 份 有 限 公 司 % 0.09% % % % % % % 98.97% Dream Universe Ltd. Tech Smart Logistics Ltd. PVI Global Corp. Hot Tracks International Ltd. Prime View Communications Ltd % 99.91% 66.66% 29.40% E Ink Corporation 70.60% % 24.23% % % 21.16% 78.84% % % % Ruby Lustre Ltd. PVI International Corp. Dream Pacific International Corp % % % 94.73% Global Success International Holdings Ltd. Lucky Joy Holdings Ltd. Leading Concept Limited Mobilio Limited % PVI (America), Inc. Hydis Technologies Co., Ltd % Front Gate Interational Corp. SiPix Imaging Inc. 8.32% % % 28.81% 29.38% 29.45% 41.74% 28.83% 41.79% 91.68% % Hydis Japan Co., Ltd % Hydis Shenzhen Ltd % Hydis Taiwan Inc % 9.68% 9.68% 16.13% 054

57 / ( ) ,997,330 ( ) ,657,625 ( ) ,000 ( ) ,078,310 SiPix Imaging Inc E Ink Corporation PVI Global Corp PVI International Corp Prime View Communications Ltd Hot Tracks International Ltd Tech Smart Logistics Ltd Dream Universe Ltd Ruby Lustre Ltd Dream Pacific International Corp Centerville Road Suite 400, Wilmington, New Castle, Delaware, United States of America 1000 Technology Park Drive,Billerica, Massachusetts, United States of America Palm Grove House, P.O. BOX 438, Road Town, Tortola, British Virgin Islands Palm Grove House, P.O. BOX 438, Road Town, Tortola, British Virgin Islands 2/F., SHATIN INDUSTRIAL BUILDING, WO SHUI STREET,FOTAN, SHATIN,N.T.,HONG KONG Palm Grove House, P.O. BOX 438, Road Town, Tortola, British Virgin Islands Palm Grove House, P.O. BOX 438, Road Town, Tortola, British Virgin Islands 3 rd Floor, Raffles Tower,19 Cybercity, Ebene, Republic of Mauritius Palm Grove House, P.O. BOX 438, Road Town, Tortola, British Virgin Islands Palm Grove House, P.O. BOX 438, Road Town, Tortola, British Virgin Islands , ,800 3, ,550 4,050 30,000 26,000 Lucky Joy Holdings Ltd Equity Trust Chambers P.O. BOX 3269, Apia, Samoa 1,098 PVI (America),Inc W. Macarthur Blvd., Suite 118, Santa ANA, CA92704, United States of America 675 ( ) ,800 ( ) , A A918-A922 20,000 ( ) ,149 ( ) , ,600 Global Success International Holdings Ltd Palm Grove House, P.O. BOX 438, Road Town, Tortola, British Virgin Islands 6,665 Mobilio Limited Leading Concept Limited Palm Grove House, P.O. BOX 438, Road Town, Tortola British Virgin Islands Palm Grove House, P.O. BOX 438, Road Town, Tortola, British Virgin Islands 3, Front Gate International Corp Palm Grove House, P.O. BOX 438, Road Town, Tortola, British Virgin Islands 0 Hydis Technologies Co., Ltd San 136-1, Ami-ri, Bubal-eub, Ichon-si, Gyeonggido, , Korea 19,967,175 Hydis Japan Co., Ltd Dai 12 Daitetsu Bldg. 2F , Yotsuya, Shinjuku-ku, Tokyo, , Japan 10, F2 68 Hydis Taiwan Inc ,000 ( ) ,000 ( ) ,916 ( ) , ,

58 ( ) ( ) ( ) ( ) SiPix Imaging Inc. E Ink Corporation PVI Global Corp. PVI International Corp. Prime View Communications Ltd. Hot Tracks International Ltd. Tech Smart Logistics Ltd. Dream Universe Ltd. Ruby Lustre Ltd. Dream Pacific International Corp. Lucky Joy Holdings Ltd. PVI (America),Inc. ( ) ( ) ( ) ( ) Global Success International Holdings Ltd. Mobilio Limited Leading Concept Limited Front Gate International Corp. Hydis Technologies Co.,Ltd. Hydis Japan Co., Ltd. Hydis Hydis Hydis Taiwan Inc. Hydis ( ) ( ) ( ) / ( ) 399,732, % ( ) 665,762, % ( ) 93,500, % ( ) 106,723, % SiPix Imaging Inc. 27,400, % 056

59 E Ink Corporation 1, % PVI Global Corp. 154,413, % PVI International Corp. 127,800, % Hot Tracks International Ltd. 50, % Tech Smart Logistics Ltd. 1,550, % Prime View Communications Ltd. 3,570, % Dream Universe Ltd. 4,050, % Ruby Lustre Ltd. 30,000, % Dream Pacific International Corp. 26,000, % Lucky Joy Holdings Ltd. 1,097, % PVI (America),Inc. 675, % ( ) ( ) ( ) ( ) - 100% - 100% - 100% - 100% - 100% % Global Success International Holdings Ltd. 6,272, % Mobilio Limited 3,000, % Leading Concept Limited 50, % Front Gate International Corp % Hydis Technologies Co., Ltd. Hydis Japan Co., Ltd. Hydis Taiwan,Inc ( ) ( ) ( ) Kim, BumMan Bang, JangHyuk Kim, BumMan Kim, Bum Man 3,783, % % - 100% 500, % - 100% % - 100% - 100% 057

60 / ( ) ( ) ( ) ( ) ( )( ) ( ) 3,997,329 4,108,810 26,162 4,082,648 0 (6,163) (173,156) (0.43) ( ) 6,657,625 6,490, ,490,298 0 (390) 60, ( ) 935,000 1,370, ,369,701 0 (293) 35, PVI Global Corp. 154, ,310 10, ,726 0 (2,514 ) 13, PVI International Corp. 127, ,557 33, ,117 0 (10 ) (5,799 ) (0.05) Prime View Communications Ltd. 3, , ,815 6,384 0 (57 ) Hot Tracks International Ltd , ,611 (492 ) 0 (669 ) (669 ) (13.38) Tech Smart Logistics Ltd. 151, , , ,747 0 (37 ) 4, Dream Universe Ltd. 4,050 19, ,041 0 (4 ) Ruby Lustre Ltd. 30,000 33, , (2,800 ) (0.09) Lucky Joy Holdings Ltd. 1,098 (6,663 ) 469 (7,132 ) 0 0 (239 ) (0.22) Global Success International Holdings Ltd. Dream Pacific International Corp. 6,665 7, ,426 0 (4 ) , , , , ,214 20,795 28, Mobilio Limited 3,000 26, ,685 0 (6 ) (205 ) (0.07) Leading Concept Limited 50 22, ,208 0 (5 ) (5 ) (0.1) E Ink Corporation 1 103, ,337 (103,235 ) 110,254 9,556 2,973 2,973 PVI (America),Inc Front Gate International Corp Hydis Technologies Co.,Ltd 19,967, ,066, ,964,485 (1,897,508 ) 147,011,397 (54,676,756 ) (6,331,185 ) (1,585.40) ,226 (2,673 ) 824 Hydis Japan Co., Ltd. 10, , ,535 (29,779 ) 2,080,058 (26,932 ) (22,333 ) (111,662.52) Hydis Taiwan Inc. 5,000 43,927 31,342 12, ,830 (15,755) (15,614) (31.23) ( ) 893,777 1,299, , , ,764 (40,416 ) (37,871 ) ( ) 240, , , , ,940 (25,219 ) (17,350 ) ( ) 27,308 24,068 3,180 20,888 24,213 3,897 3,130 ( ) 62,968 33,110 1,598 31,512 1,056 (11,975 ) (12,208 ) ( ) 197,000 1,369,816 1,198, ,959 1,020,724 13,498 14,544 62, ,650 (13,548 ) 114 (14,256 ) (10,113 ) 20, ,372 (5,146 ) 0 (242 ) 656 ( ) 63,262 35, ,518 0 (3 ) 511 ( ) 63,406 35, ,840 0 (3 ) ,058 42, ,332 (141,794 ) 0 (4,983 ) (7,645 ) ( ) 1,078, , ,367 (443,078) 641,694 (307,014) (310,849) (2.88) SiPix Imaging Inc , ,305 7, ( ) ( ) 058

61 元 太 科 技 工 業 股 份 有 限 公 司 內 部 控 制 制 度 聲 明 書 ( ( ) 元 太 科 技 工 業 股 份 有 限 公 司 059

62 ,000, % ,000, ,000, ,000, % ( ) ( ) ( ) ( ) ( ) ( ) ( ) 060

63 / / / / / / 450, / / SiPix Imaging Inc. 061

64 >> 財 務 報 告 元 太 科 技 工 業 股 份 有 限 公 司 ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) 110 ( ) ( ) ( ) ( ) ( ) ( ) 062

65 元 太 科 技 工 業 股 份 有 限 公 司 公 鑒 : Hydis Technologies Co., Ltd. BOE Mobile Display Technology Co., Ltd , , , % ,577 12, % 1.4% 勤 業 眾 信 聯 合 會 計 師 事 務 所 林 淑 婉 翁 雅 玲

66 $ 1,767,590 4 $ 3,255,645 7 $ 2,140, ,498, , , , ,108, ,446, ,204, , ,028, ,186, X 1,434, , ,765, ,267-74, , ,049-43,845-32,586-11XX 12,999, ,944, ,472, ,431, ,411, , , , ,601-77,601-77, , , ,453, ,911, ,065, ,064, ,498, ,575, ,038-49,790-67, , , , ,333-34,796-65,405-15XX 29,660, ,680, ,659, XXX $ 42,660, $ 44,624, $ 43,132, $ 149,025 1 $ 1,390,000 3 $ ,257, ,476, , ,045, ,855, ,341, , , , , , , , ,148-31, ,780, ,771, ,072-7,166-4,599-21XX 12,957, ,235, ,122, ,870, ,429, ,061, , , XX 3,934, ,545, ,061, XXX 16,891, ,781, ,183, ,409, ,809, ,801, ,073, ,686, ,669, ,055, ,055, , , , , ,130, ,528, ,737, ,669, ,855, ,845, ,351 1 ( 483,507) ( 1) ( 342,113) ( 1) 3500 ( 25,894) - ( 25,894) - ( 25,894) - 3XXX 25,769, ,842, ,948, $ 42,660, $ 44,624, $ 43,132,

67 $ 14,427, $ 13,359, ,133, ,234, ,293, ,124, , , , , , , ,234, ,123, ,302-1, ,116-58, ,716-48, , , ( 98,912) ( 1) ( 93,328) ( 1) 7070 ( 175,617) ( 1) ( 772,136) ( 6) , ,803-11, , ( 9,322) - ( 19,909) ( 16,413) - ( 568,143) ( 4) ,889 - ( 566,654) ( 4) 7950 ( 13,586) - ( 181,568) ( 2) ,303 - ( 748,222) ( 6) , , ( 10,449) - ( 3,049) ,944 7 ( 289,104) ( 2) , ,131,137 8 ( 143,924) ( 1) 8500 $ 1,160,440 8 ($ 892,146) ( 7) 9710 $ 0.03 ($ 0.69)

68 A ,080,173 $ 10,801,778 $ 9,669,721 $ 402,798 $ 704,456 $ 6,737, B ( 433,021) 433,021 B ,678 - ( 652,678) B ( 3,239,278) D ( 748,222) D ( 2,530) D ( 750,752) M ( 19) C , N ,119 8, Z ,080,990 10,809,897 9,686,700 1,055, ,435 2,528,246 B ,678 ( 70,678) B ,394 ( 141,394) D ,303 D ,279 D ,582 E1 7 60, , , C ( 25,705) M ( 195,001) Z ,140,990 $ 11,409,897 $ 10,073,700 $ 1,055,476 $ 483,507 $2,130,

69 $ - ($ 342,113) ($ 25,894) $ 27,948, ( 3,239,278) ( 748,222) ( 559,205) 417,811 - ( 143,924) ( 559,205) 417,811 - ( 892,146) ( 19) , ,908 ( 559,205) 75,698 ( 25,894) 23,842, , , ,084-1,131, , ,084-1,160, , ( 25,705) ( 195,001) $ 61,569 $ 580,782 ($ 25,894) $ 25,769,

70 A10000 $ 42,889 ($ 566,654) A20010 A , ,362 A ,744 62,879 A20400 ( 67,211) 18,706 A ,912 93,328 A21200 ( 35,116) ( 58,223) A21300 ( 16,639) ( 11,574) A , ,136 A ( 69,718) A ,322 - A , ,000 A ,359 ( 40,254) A29900 ( 30,716) ( 48,634) A30000 A ,299 33,559 A ,482 ( 1,287,734) A31200 ( 829,514) 982,700 A31230 ( 32,106) 57,166 A31240 ( 31,077) ( 11,263) A32150 ( 1,246,661) 1,669,297 A32160 ( 943,015) 1,606,452 A32180 ( 61,942) ( 353,109) A ,969 34,724 A ,176 3,774 A33000 ( 1,685,648) 3,216,920 A33500 ( 203,992) ( 166,484) AAAA ( 1,889,640) 3,050,436 B ( 135,487) B ,720 - B ( 1,339,066) B02700 ( 823,913) ( 163,411) B ,234, ,353 B04500 ( 22,888) ( 21,981) B06700 ( 1,953) ( 5,703) B ,989 58,227 B ,368 20,070 BBBB 1,339,456 ( 1,172,998) C00100 ( 1,242,000) 1,390,000 C ,200,000 1,190,000 C01700 ( 1,769,542) - C04300 ( 2) 122,761 C ( 3,239,278) C ,000 - C ,908 C05400 ( 7,024) ( 154,542) C05600 ( 106,303) ( 88,167) CCCC ( 937,871) ( 762,318) EEEE ( 1,488,055) 1,115,120 E ,255,645 2,140,525 E00200 $ 1,767,590 $ 3,255,

71 ( ) IASB IFRSIASIFRIC SIC IFRS IAS IFRIC SICIFRSs 2013 IFRSs IFRS IFRSs 2013 IFRSs 2013 IFRSs IFRSs IFRSs IAS IAS 39 IFRSs IFRSs IFRS 1 IFRS 7 IFRS 1 IFRS 1 IFRS 7 IFRS 7 IFRS 10 IFRS 11 IFRS 12 IFRS 10 IFRS 11 IFRS 12 IFRS 10 IFRS 12 IAS 27 IFRS 13 IAS 1 IAS 12 IAS 19 IAS 27 IAS 28 IAS 32 IFRIC 20 IASB

72 2013 IFRSs IASB IFRSs IFRSs IFRS 9 3 IFRS 9 IFRS 7 3 IFRS IAS IAS IAS IFRIC IFRS IFRS 3 IFRS IASB IFRS ( ) 1. IFRS 9 金 融 工 具 IAS IFRS 13 公 允 價 值 衡 量 IFRS 13 IFRS IAS 1 其 他 綜 合 損 益 項 目 之 表 達 之 修 正 (1) (2) 4. IAS 36 非 金 融 資 產 可 回 收 金 額 之 揭 露 之 修 正 IASB IFRS 13 IAS 36 IAS 週 期 之 IFRSs 年 度 改 善 IFRSs IFRS 2 IFRS 3 IFRS 8 IFRS 2 IFRS 3 IAS 39 IFRS 9 IFRS 8 IFRS 13 IFRS 13 IAS

73 週 期 之 IFRSs 年 度 改 善 IFRSs IFRS 3 IFRS 13 IFRS 3 IFRS 3 IFRS 13 IAS 39 IFRS 9 IAS 32 ( ) ( ) ( ) ( ) ( ) 071

74 ( ) ( ) 1. 投 資 子 公 司 2. 投 資 關 聯 企 業 072

75 ( ) ( ) 1. 單 獨 取 得 2. 除 列 ( ) ( ) 1. 金 融 資 產 (1) A. a. b. c. B. 073

76 C. 3 (2) (3) 2. 金 融 負 債 3. 衍 生 工 具 074

77 ( ) 1. 商 品 之 銷 售 (1) (2) (3) (4) (5) 2. 權 利 金 3. 股 利 收 入 及 利 息 收 入 ( ) ( ) ( ) ( ) 075

78 1. 當 年 度 所 得 稅 10% 2. 遞 延 所 得 稅 3. 當 年 度 及 遞 延 所 得 稅 ( ) ( ) ( ) ( ) ( ) 076

79 ( ) ( ) $ 466 $ 573 $ ,472 2,557, , , ,264 1,180, ,697 69, ,270 $ 1,767,590 $ 3,255,645 $ 2,140, %~0.50% 0.05%~0.17% 0.02%~0.17% 0.80%~1.41% 0.53%~0.80% 0.65% 0.65% 0.78% 0.89% $ 1,479,750 $ - $ - 18, $ 1,498,361 $ - $ 238 $ - $ 1,431,150 $ 1,411,950 ( ) ,500, % ( ) USD 39,600/NTD 1,166, USD 14,000/NTD 423, Hydis Technologies Co., Ltd. 30, %

80 $ 212,331 $ 320,300 $ 1,207,193 63,024 52, ,531 33,210 26,388 18,326 1,126, , ,009 $ 1,434,873 $ 682,359 $ 1,765, ,133,743 12,234,903 77, , $ 26,453,736 $ 25,901,200 $ 26,043,110-10,297 22,854 $ 26,453,736 $ 25,911,497 $ 26,065,964 ( ) PVI Global Corp. $ 9,231,382 $ 9,645,091 $ 9,599,354 6,490,298 6,327,984 6,487,986 4,082,648 3,062,511 4,524,323 E Ink Corporation 3,735,532 3,953,134 4,240,332 1,369,701 1,016, , ,605 1,333,623 - Dream Universe Ltd. 567, , ,603 Prime View Communications Ltd. 24,534 23,508 24,216 Tech Smart Logistics Ltd. 4,500 4,271 4,308 Hot Tracks International Ltd ,985 $ 26,453,736 $ 25,901,200 $ 26,043, PVI Global Corp % % % % % % % % % E Ink Corporation 70.60% 70.60% 70.60% % % % 98.97% 98.48% - Dream Universe Ltd % % % Prime View Communications Ltd % % % Tech Smart Logistics Ltd. 0.09% 0.09% 0.09% Hot Tracks International Ltd % % % Tech Smart Logistics Ltd. 20% 100% ,500, % Hot Tracks International Ltd. 14,677 33,736 E Ink Corporation $ 2,646,466 $ 4,907,257 $ 2,139,842 $ 4,235,080 ( 93,807) 90, , ,177 ( 300,618) - ( 288,741) - $ 2,252,041 $ 4,997,461 $ 2,646,466 $ 4,907,

81 ( ) $ - $ 10,297 $ 22, % 102 9, $ 75,265 $ 79,377 $ 121,563 $ 58,878 $ 57,501 $ 73, $ 29,345 $ 44,355 ($ 5,488) ($ 26,103) $ - ($ 575) $ - ($ 1,618) $ 2,350,857 $ 6,389,115 $ 1,155,158 $ 38,009 $ 9,933, ,276 48,573 75, ,627 ( 650) ( 6,556) ( 67,832) - ( 75,038) 6 29,718 15,204 ( 36,030) 8, $ 2,350,778 $ 6,431,553 $ 1,151,103 $ 77,192 $ 10,010, $ 1,414,484 $ 6,065,156 $ 878,413 $ - $ 8,358,053 ( 650) ( 6,438) ( 67,950) - ( 75,038) 48,310 71, , , $ 1,462,144 $ 6,130,694 $ 919,539 $ - $ 8,512, $ 936,373 $ 323,959 $ 276,745 $ 38,009 $ 1,575, $ 888,634 $ 300,859 $ 231,564 $ 77,192 $ 1,498, $ 2,350,778 $ 6,431,553 $ 1,151,103 $ 77,192 $ 10,010,626-60, , , ,031 - ( 3,489) ( 16,065) - ( 19,554) 210, , ( 578,062) ( 80) $ 2,561,028 $ 6,855,900 $ 1,379,852 $ 18,243 $ 10,815, $ 1,462,144 $ 6,130,694 $ 919,539 $ - $ 8,512,377 - ( 3,489) ( 16,065) - ( 19,554) 45, , , , $ 1,507,807 $ 6,239,114 $ 1,003,482 $ - $ 8,750, $ 1,053,221 $ 616,786 $ 376,370 $ 18,243 $ 2,064,

82 $ 2,520 $ ~1.83% 1.33~1.61% ( ) , % % ( ) $ 5,651,572 $ 6,201,600 $ 5,061,000 1,780,629 1,771,886 - $ 3,870,943 $ 4,429,714 $ 5,061, % % % ,571 40,000 40, ,250, ,451,572 6,201, % 100% 300% 102 4,200, % 7 52% 102 1,200, % % 140% 130% 300% 11,000, ( ) 6% ,426 31,836 ( ) 6 2% 2 080

83 % 1.6% 1.8% 2.0% 1.9% 2.0% 2.8% 2.8% 3.0% $ 866 $ 1,467 1,511 1,677 ( 1,682) ( 1,937) $ 695 $ 1, ,673 2, ,203 2, $ 105,328 $ 92,969 $ 95,862 ( 100,347) ( 89,707) ( 96,856) $ 4,981 $ 3,262 ($ 994) $ 92,969 $ 95, ,467 1,511 1,677 9,982 2,029 - ( 8,066) $ 105,328 $ 92, $ 89,707 $ 96,856 1,682 1,937 (467) ( 1,020) 9, ( 8,066) $ 100,347 $ 89, % 37.43% 40.75% 22.86% 24.51% 23.87% 18.11% 16.28% 16.19% 9.37% 10.45% 11.45% 4.89% 11.33% 7.74% % % % $ 105,328 $ 92,969 $ 95,862 $ 100,347 $ 89,707 $ 96,856 $ 4,981 $ 3,262 ($ 994) ($ 13,802) ($ 2,029) $ - ($ 467) ($ 1,020) $ ,009 9,

84 ( ) ,000,000 2,000,000 2,000,000 $ 20,000,000 $ 20,000,000 $ 20,000,000 1,140,990 1,080,990 1,080,173 $ 11,409,897 $ 10,809,897 $ 10,801, ,023,868 9,638,839 9,627,976 $ 21,433,765 $ 20,448,736 $ 20,429, , , ,000 ( ) $ 9,498,668 $ 9,113,639 $ 9,102, , , ,200 49,832 47,861 41,745 $ 10,073,700 $ 9,686,700 $ 9,669,721 ( ) 10% 50% % 1% 10% (89) ( ) IFRSs IFRSs IFRS 1 IFRSs IFRSs 082

85 IFRSs 25% , , $ 652,678 $ - 3,239, ,396 25, ,829 2,930 ( ) IFRS $ 70,678 $ - $ - 70,678 ( ) ($ 559,205) $ - 620,774 ( 559,205) $ 61,569 ($ 559,205) $ 75,698 ($ 342,113) 151, , , ,101 $ 580,782 $ 75,698 ( )

86 ( ) $ 257,580 $ 229,362 27,720 39,594 6,024 23,285 $ 291,324 $ 292,241 $ 180,774 $ 144,595 76,806 84,767 $ 257,580 $ 229,362 $ 33,744 $ 62,879 ( ) $ 35,426 $ 31, ,207 36,121 33, , ,201 $ 887,954 $ 664,244 $ 284,971 $ 219, , ,723 $ 887,954 $ 664,244 ( ) $ 20,157 $ 32, ,594 28,760 5,616 48, ,306 ($ 35,331) ($ 12,059) - ( 17,679) ( 35,331) ( 29,738) $ 13,586 $ 181,568 ( ) $ 42,889 ($ 566,654) 17% $ 7,291 ($ 96,331) 3,304 1,060 ( 2,829) ( 1,967) ( 7,554) ( 13,988) ( 15,386) 131,263 28,760 ( 12,063) - 173,594 $ 13,586 $ 181,

87 ( ) $ 32,429 $ 187,504 $ 142,682 ( ) 102 $ 141,440 $ 12,501 $ - $ 153,941-21,105-21,105-10,551-10,551 2,302-1,776 4,078 18,911 ( 18,633) ,317 4,874-19,191 $ 176,970 $ 30,398 $ 1,776 $ 209,144 $ 4,933 ($ 4,933) $ - $ $ 76,500 $ 64,940 $ - $ 141,440 15,731 3,180-18,911 15,300 ( 15,300) - - 1, ,302 32,466 ( 18,149) - 14,317 $ 141,780 $ 34,671 $ 519 $ 176,970 $ - $ 4,933 $ - $ 4,933 ( ) ,978,105 5,338,005 4,815,346 ( ) $ 2,130,050 $ 2,528,246 $ 6,737,952 $ 279,283 $ 101,594 $ 11, % IFRSs 085

88 ( ) ,464 22, $ 0.03 ( $0.69) $ 29,303 ($ 748,222) ,110,468 1,080, ,000 4, , , , ,808 1, , , , ,001 2, Binomial Option Price Model 101 8, % % 52.67% 086

89 ( ) 1. 非 按 公 允 價 值 衡 量 之 金 融 工 具 2. 認 列 於 個 體 資 產 負 債 表 之 公 允 價 值 衡 量 (1) (2) (3) $ - $ 1,479,750 $ - $ 1,479,750-18,611-18,611 $ - $ 1,498,361 $ - $ 1,498,361 $ 766,310 $ - $ - $ 766, $ - $ 1,431,150 $ - $ 1,431,150 $ 614,444 $ - $ - $ 614, $ - $1,411,950 $ - $1,411, $ - $1,412,188 $ - $1,412,188 $331,247 $ - $ - $331, 衡 量 公 允 價 值 所 採 用 之 評 價 技 術 及 假 設 (1) (2) 087

90 ( ) $ 1,498,361 $ 1,431,150 $ 1,412, ,907,198 14,142,676 10,903, , , , ,515,716 20,414,875 15,005, ( ) 1. 市 場 風 險 (1) 1% 1% 1% ,472 2,948 (2) $ 663,472 $ 2,557,841 $ 540,166 5,800,597 7,591,600 5,061, ,753 10, ,072 31, (3) 5% ,316 30,

91 2. 信 用 風 險 (1) (2) 3. 流 動 性 風 險 ,342,415 3,821,520 7,186, ~3 3 ~1 1~5 5 $ 10,487 $ 166,097 $ 1,849,178 $ 3,956,740 $ ~3 3 ~1 1~5 5 $ 115,169 $ 1,313,232 $ 1,843,187 $ 4,545,844 $ ~3 3 ~1 1~5 5 $ 9,881 $ 12,614 $ 57,816 $ 5,235,872 $ - ( ) $ 10,734,795 $ 9,282, , , $ 10,911,029 $ 9,512,233 ( ) $ 7,049,077 $ 5,095,147 43,594 62,715 20,197 1,989 $ 7,112,868 $ 5,159,

92 ( ) $ 7,481,881 $ 8,231,231 $ 6,589,104 1, ,590 $ 7,483,026 $ 8,231,286 $ 6,600, ( ) $ 9,020,646 $ 9,845,598 $ 8,324,595 4,650 9,312 11,964 20, ,806 $ 9,045,728 $ 9,855,565 $ 8,341,365 ( ) $ 198,373 $ 104,946 $ - ( ) $ 30,716 $ 48,634 ( ) PVI Global ,718 ( ) $ 1,163,675 $ 1,169,738 ( ) $ 748,514 $ - ( ) $ 450,921 $ 1,243,588 $ 790, $ 921 $ 26,238 ( ) $ 6,601,688 $ 3,891,360 $ 4,056,

93 ( ) $ 49,800 $ 76,831 1,082 1,361 $ 50,882 $ 78, , ,287,000 13,348,000 15,499, 金 融 資 產 $ 276, $ 8,241,530 53, ,223 $ 8,256,753 非 貨 幣 性 項 目 256, $ 7,631,119 6, ,534 $ 7,655,653 金 融 負 債 375, $ 11,189, , ,931 $ 11,243, 金 融 資 產 $ 447, $ 12,989,069 61, ,682 $ 13,009,751 非 貨 幣 性 項 目 30, $ 885,720 採 用 權 益 法 之 投 資 281, $ 8,186,164 6, ,508 $ 8,209,672 金 融 負 債 459, $ 13,344, , ,582 $ 13,437,

94 金 融 資 產 $ 296, $ 8,974,267 11, ,379 $ 8,978,646 非 貨 幣 性 項 目 30, $ 923, , $ 7,833,209 6, ,216 $ 7,857,425 金 融 負 債 365, $ 11,075, , ,300 $ 11,141,349 ( ) ( ) ( ) (1) (2) (3) (4) (5) (6)

95 ( ) $ 2,140,525 $ - $ - $ 2,140, , ,217 6,204, ,204,429 1,186, ,186,480 1,765, ,765, , , ,923 - ( 102,923) - - (2) 32, ,824 12,575,666 - ( 102,923) 12,472,743 26,183,148 ( 117,184) - 26,065,964 (4)(6) 1,411, ,411, , ,247 77, , , ,388 28,927,334 ( 117,184) - 28,810,150 1,510,040-65,046 1,575,086 (1) 22,749-44,654 67,403 (1) 168,142 ( 168,142) - - (1) 37,074 1, , ,780 (2)(4) 17,452 ( 10,489) 58,442 65,405 (1)(4) 222,668 ( 8,706) ( 6,777) 207,185 $ 43,258,457 ($ 125,890) $ - $ 43,132,567 $ 822,580 $ - $ - $ 822,580 8,341, ,341, , , ,069 - ( 643,069) - - (3) , ,332 (3) 40, ,847 31, , ,862 - ( 96,263) 4,599 (3) 10,122, ,122,741 5,061, ,061,000 69,846 ( 69,718) (7) 15,253,587 ( 69,718) - 15,183,869 10,801, ,801,778 9,102, ,102, , , ,173 ( 144,173) (5) 41, ,745 9,813,894 ( 144,173) - 9,669,721 7,686, ,679-7,845,206 (4)(5(6) 70,678 ( 70,678) - - (6) ( 342,113) - - ( 342,113) 093

96 ($ 25,894) $ - $ - ($ 25,894) ( 297,329) ( 70,678) - ( 368,007) 28,004,870 ( 56,172) - 27,948,698 $ 43,258,457 ($ 125,890) $ - $ 43,132,567 ( ) $ 3,255,645 $ - $ - $ 3,255, , ,437 7,446, ,446,498 2,028, ,028, , ,359 74, , ,571 - ( 162,571) - (2) 43, ,845 14,106,586 - ( 162,571) 13,944,015 25,958,154 ( 46,657) - 25,911,497 (4) 1,431, ,431, , ,444 77, , , ,720 28,967,069 ( 46,657) - 28,920,412 1,451,620-46,629 1,498,249 (1) 5,396-44,394 49,790 (1) 124,586 - ( 124,586) - - (1) 7,164 2, , ,970 (2)(4) 11,372 ( 10,139) 33,563 34,796 (1)(4) 143,122 ( 7,837) 76, ,766 $ 44,673,793 ($ 54,494) $ 4,933 $ 44,624,232 $ 1,390,000 $ - $ - $ 1,390,000 2,476, ,476,402 9,855, ,855, , , ,333 - ( 343,333) - - (3) , ,330 (3) 20, ,978 56, ,148 1,771, ,771, ,163 - ( 126,997) 7,166 (3) 16,235, ,235,979 4,429, ,429, ,991 3,262 4, ,186 (2) (4) 20,773,684 3,262 4,933 20,781,879 10,809, ,809,

97 $ 9,113,639 $ - $ - $ 9,113, , , ,154 ( 144,154) (5) 47, ,861 9,830,854 ( 144,154) - 9,686,700 3,698, ,076-3,855,157 (4)(5(6) ( 488,527) ( 70,678) - ( 559,205) (6) 75, ,698 ( 25,894) - - ( 25,894) ( 438,723) ( 70,678) - ( 509,401) 23,900,109 ( 57,756) - 23,842,353 $ 44,673,793 ($ 54,494) $ 4,933 $ 44,624,232 ( ) 101 $ 13,359,855 $ - $ - $ 13,359,855 12,235,040 ( 137) - 12,234,903 (4) 1,124, ,124,952 1,123, ,123,463 1, ,489 58, ,223 48, ,634 69, ,718 11, , , , , ,230 93, , ,945 ( 809) - 772,136 (4) 19, , ,182 ( 809) - 885,373 (567,600) ( 566,654) (181,568) - - ( 181,568) ($ 749,168) $ 946 $ - ( 748,222) 147,710 ( 3,049) (4) ( 289,104) 519 (4) ( 143,924) ($ 892,146) 095

98 ( ) 投 資 子 公 司 及 關 聯 企 業 股 份 基 礎 給 付 交 易 員 工 福 利 累 積 換 算 調 整 數 ( ) 1. 遞 延 費 用 之 重 分 類 , , $ 46,629 $ 65,046 44,394 44,654 33,563 58,442 $ 124,586 $ 168, 遞 延 所 得 稅 資 產 / 負 債 , , , 科 目 之 重 分 類 $ 343,333 $ 643, ,997 96,263 $ 470,330 $ 739,

99 4. 員 工 福 利 ($ 10,139) ($ 10,489) 2,302 1,783 3,262 - ( 8,706) ( 8,706) ( 137) - ( 2,530) ($ 46,657) ($ 47,466) ( 47,466) ( 47,466) 投 資 關 聯 企 業 發 行 新 股, 投 資 公 司 未 按 持 股 比 例 認 購 之 會 計 處 理 暨 資 本 公 積 - 因 長 期 股 權 投 資 而 發 生 之 調 整 IFRSs IFRSs , , IFRSs 6. 累 積 換 算 調 整 數 IFRSs 7. 對 未 實 現 關 聯 企 業 交 易 之 處 理 ,718 ( ) ,227 20,

100 Hydis Technologies Co., Ltd. $ 1,067,019 ( 35,800 ) $ - $ - 2 E Ink Corporation 547,773 ( 18,379 ) , , , PVI Global Corp. Tech Smart Logistics Ltd. 8, Hydis Technologies Co., Ltd. 13,200 13,200 13, Dream Pacific International Corp. Hydis Technologies Co., Ltd. 35,000 31,500 31, , , , ,710 4,465 4, ( ) 50,000 50,000 50, ,123 3,123 3, ,100 48,100 48, , , % US$1 $ $ 6,442,272 $ 1,862,813 ( 62,500 ) 1 6,442, ,978 ( 15,500 ) E Ink Corporation 1 6,442,272 2,026,740 ( 68,000 ) Hydis Technologies Co., Ltd. 1 6,442, ,710 ( 22,000 ) Tech Smart Logistics Corporation 1 6,442,272 1,117,688 ( 37,500 ) Dream Pacific International Corp. 1 6,442, ,050 ( 10,000 ) PVI Global Corp. 1 6,442, ,050 ( 10,000 ) 4 $ 1,596,696 ( 53,571 ) 408,754 ( 13,714 ) 2,026,740 ( 68,000 ) 655,710 ( 22,000 ) 1,117,688 ( 37,500 ) 298,050 ( 10,000 ) 298,050 ( 10,000 ) 1 6,442, , , ,442, ,939 ( 180,000 ) 2 2 6,442, ,267 ( 195,000 ) % US$1 $ RMB$1 $ % 879,939 ( 180,000 ) 611,069 ( 125,000 ) 098

101 1 1 $ - $ - - $ - $ 10,307,635 $ 10,307, ,307,635 10,307, ,307,635 10,307, , , , , ,998 44, , , , , , , , , ,811 80, ,207 14, ,336 14, $ 1,330,580 $ $ 25,769,087 ( 44,643 ) 266, ,769,087 ( 8,929 ) 745, ,769,087 ( 25,000 ) ,769, ,769, , ,769,087 ( 10,000 ) 298, ,769,087 ( 10,000 ) ,769, , ,461,452 ( 161,500 ) 293, ,461,452 ( 60,000 ) 099

102 " - " IGNIS INNOVATION INC. - " - " " Hydis Non-guaranted Corporation Bonds - - " " - " - " F-Origin - " Tech Smart Logistics Ltd. Giant Crystal Universal Development Inc. - PVI Global Corp. Giant Crystal Universal Development Inc. - Dream Universe Ltd. Entourage Systems Inc. - Giant Crystal Universal Development Inc. - Hydis Technologies Co., Ltd. Trigem Computer Inc

103 43,763 $ 649, $ 649,881 7, , ,429 5,000 50, ,413 2,696 27, , ,479,750-1,479,750 5,567 75,790-75,790 5,569 82, , ,307,063-2,307, ,109-12,109 56, , ,662 5, , , ,689 59, ,220 2,228 27, ,932 1,286 16, ,565 1,117 5, , ,052-2,052-3,591-3,591 1, ,078-3,

104 Hydis Non-guaranteed Corporation Bonds - - $ 885,720 - $ Prime View Communications Ltd. ( $5,445,173) ( 38) 30 PVI International Corp. ( 4,705,055) ( 33) 30 Tech Smart Logistics Ltd. 3,596, Hydis Technologies Co., Ltd. 225,529 2 E Ink Corporation 2,912, ( 547,196) ( 4) ( 175,740) ( 1) Prime View Communications Ltd. 5,445, PVI International Corp. 4,705, Tech Smart Logistics Ltd. ( 3,596,518) ( 100) , , Dream Pacific International Corp. 1,140, ,337, Dream Pacific International Corp. 117, ,052 4 Tech Smart Logistics Ltd. ( 1,140,884) ( 18) Dream Pacific International Corp. ( 117,023) ( 100) Tech Smart Logistics Ltd. ( 614,004) ( 21) Hydis Technologies Co., Ltd. ( 155,314) ( 5) Tech Smart Logistics Ltd. ( 503,941) ( 29) Dream Pacific International Corp. ( 254,052) ( 5) Tech Smart Logistics Ltd. ( 1,337,689) ( 27) Hydis Technologies Co., Ltd. ( 225,529) ( 6) 155,314 3 Hydis Japan Co., Ltd. ( 371,295) ( 9) 65 Hydis Japan Co., Ltd. 263, Hydis Taiwan Inc. ( 219,107) ( 5) 90 Hydis Japan Co., Ltd. Hydis Technologies Co., Ltd. ( 263,652) ( 42) 60 Hydis Technologies Co., Ltd. 371, Hydis Taiwan Inc. Hydis Technologies Co., Ltd. 219, E Ink Corporation ( 2,912,247) ( 89) 547,

105 - $ 908,764 $ 885,720 $ 23,044 $ - - $ - 1 $ - - $ 2,222, , ( 8,592,811) ( 95) - - ( 17,831) ( 145,097) ( 2) , ( 2,222,193) ( 100) - - ( 929,528) ( 100) - - 8,592, ( 741,277) ( 9) - - ( 966,315) ( 12) - - ( 2,332,898) ( 28) - - ( 4,165,949) ( 51) - - ( 57,949) ( 1) - - ( 57,376) ( 1) - - 2,332, , , , , , ,165, , ( 49,192) ( 65) , ( 25,801) ( 34) , , ( 100,769) ( 100) - - ( 24,757) ( 100) , ( 333,379) ( 82) 103

106 Hot Tracks International Ltd. $ 3,615,335 PVI International Corp. 929,528 Prime View Communications Ltd. 2,222, ,379 Hot Tracks International Ltd. 260,732 Dream Pacific International Corp. 2,213, , ,349 2,301,190 Tech Smart Logistics Ltd. 8,592,811 Dream Universe Ltd. Dream Pacific International Corp. 369,437 Dream Pacific International Corp. 366, ,922 2,549,960 Hot Tracks International Ltd. 272,972 Tech Smart Logistics Ltd. 2,332,898 Tech Smart Logistics Ltd. 741,277 Hot Tracks International Ltd. 491,342 Tech Smart Logistics Ltd. 966,315 Tech Smart Logistics Ltd. 4,165,949 Leading Concpet Limited Dream Pacific International Corp. 659,114 Mobilio Limited Dream Pacific International Corp. 905,179 Hydis Technologies Co., Ltd. Hydis Japan Co., Ltd. 100,769 E Ink Corporation 145,

107 1 $ 769,651 $ 1,366,394 $ , ,520, , , , , , , , , , , , ,740 3,144, , , , ,836 86, ,673, , , ,393, , , , , , ,078 1,684, , , ,848 66, , ,

108 PVI Global Corp. British Virgin Island $ 4,887,929 $ 4,887,929 6,394,455 6,394,455 6,915,000 6,915,000 E Ink Corporation 4,037,794 4,037, , ,000 1,404,831 1,409,102 Dream Universe Ltd. Mauritius 128, ,710 Prime View Communications Ltd. Hong Kong 18,988 18,988 34,547 34,547 Tech Smart Logistics Ltd. British Virgin Island 49,267 49,267 Hot Tracks International Ltd. British Virgin Island 1,735 1,735 SiPix Imaging, Inc. 213, ,721 Tech Smart Logistics Ltd. British Virgin Island 4,865,850 4,865,850 E Ink Corporation 1,618,500 1,618,500 Hydis Technologies Co., Ltd. Korea - 485,810 Mobilio Limited British Virgin Island 95,655 95,655 Global Success International Holdings Ltd. British Virgin Island 173, ,230 Lucky Joy Holdings Ltd. Samoa 36,117 36,117 Leading Concept Limited British Virgin Island 1,518 1,518 Front Gate International Corp. British Virgin Island ,860 18,860 PVI Global Corp. PVI International Corp. British Virgin Island 127, ,300 Ruby Lustre Ltd. British Virgin Island 30,000 30,000 North Diamond International Co., Ltd. British Virgin Island 1,750 1,750 Global Success International Holdings Ltd. British Virgin Island 1,410 1,410 Rock Pearl International Corp. British Virgin Island 1,540 1,540 Dream Pacific International Corp. British Virgin Island 1,000 1,000 Dream Pacific PVI (America), Inc International Corp. Hydis Technologies Co., Ltd. Korea 27,612 - Hydis Technologies Co., Ltd. Hydis Japan Co., Ltd. 11,833 11,833 Hydis Taiwan Inc Hydis Technologies Co., Ltd. Dream Pacific International Corp. 106

109 154, $9,231,382 $ 412,217 $ 412, , ,490,298 60,684 60, , ,082,648 ( 173,156) ( 173,156) ,735,532 88,267 ( 160,484) 93, ,369,701 35,626 35, , ,605 ( 310,848) ( 385,464) 4, ,536 15,527 15,527 3, , , ( 5,488) ( 975) 1, , , ,870 19,870 27, ,116 13,825 13,825 1,748, ,995, , , ,492,629 88,267 ( 66,830) ( 172,928) ( 343,999) 1 3, ,332 ( 6,072) ( 6,072) 4, ,509 15,591 12,292 1, ( 212,556) ( 7,103) ( 7,103) ,901 ( 138) ( 138) , ,052 2,508 ( 8,939) 127, ,117 ( 5,799 ) ( 5,799 ) 30, ,136 ( 2,800 ) ( 2,800 ) 1, ,667 ( 876 ) ( 307 ) 1, , , , ,495 28,501 28, , ( 7,485 ) ( 5,825 ) 7, ( 297,315 ) ( 249,020 ) ( 249,020 ) ,595 ( 571,443 ) ( 571,443 ) 107

110 $ 3,809,079 ( 127,800 ) 894,150 ( 30,000 ) 963,044 ( 197,000 ) 119,220 ( 4,000 ) 295,546 ( 9,916 ) 97,771 ( 20,000 ) 699,346 ( 143,058 ) 243,477 ( 8,169 ) 242,881 ( 8,149 ) 286,724 ( 9,620 ) 9,190 ( 1,880 ) 149,025 ( 5,000 ) 2,027 ( 68 ) 149,025 ( 5,000 ) 25,454,201 ( 5,206,902 ) $ 3,244,125 ( 108,845 ) 894,150 ( 30,000 ) - 119,220 ( 4,000 ) 197,011 ( 6,610 ) - 89,415 ( 3,000 ) 87,776 ( 2,945 ) 87,806 ( 2,946 ) 32,726 ( 1,098 ) - 52,159 ( 1,750 ) $ 4,804, ,194 $ 6,944, ,011 $ 17,911, US$1 $ RMB$1 $ KRW$1 $ US$1 $ RMB$1 $ KRW$1 $ Dream Pacific International Corp. Hot Tracks Tech Smart 108

111 1 $ - $ - $ 3,244,125 ( 108,845 ) ,150 ( 30,000 ) 2 ($ 181,458) ( 6,112 ) ( 83,129) ( 2,800 ) ,693 ( 14,544 ) ,220 ( 4,000 ) ,011 ( 6,610 ) 14,993 ( 505 ) ( 58,487) ( 1,970 ) ,143 ( 656 ) ,415 ( 3,000 ) ,776 ( 2,945 ) ,806 ( 2,946 ) ,726 ( 1,098 ) ( 36,636) ( 1,234 ) 1,217 ( 41 ) 2,464 ( 83 ) (85,444) ( 2,878 ) ( 14,812) ( 3,091 ) ,159 ( 1,750 ) ( 26,007) ( 876 ) ,947 ( 144,535 ) ,819 ( 7,463,178 ) ,012,092 ( 1,045,953 ) ($ 181,458) ( 6,112 ) ( 83,129) ( 2,800 ) ,693 ( 14,544 ) ,993 ( 505 ) ( 53,173) ( 1,791 ) ,143 ( 656 ) ( 24,820) ( 836 ) ,217 ( 41 ) ,464 ( 83 ) ( 85,444) ( 2,878 ) ( 96) ( 20 ) ( 9,114) ( 307 ) ,947 ( 144,535 ) ,363 ( 745,606 ) ( 4) 1 $ 3,759,901 ( 126,150 ) 987,618 ( 33,136 ) 835,742 ( 170,959 ) 102,112 ( 3,426 ) $ - 140,024 ( 4,698 ) - ( 25,152) ( 5,145 ) ( 469,578) ( 15,755 ) 175,194 ( 5,878 ) 173,644 ( 5,826 ) - ( 83,216) ( 2,792 ) 4,207 ( 860 ) 49,696 ( 1,667 ) 98 ( 3,438 ) 175,316 ( 6,165,732 ) 2,646,187 ( 93,064,295 )

112 / $ , , % 923, % 179,697 1,103,652 17,851 49, US$1=$ JPY$1=$ EUR$1=$41.09 $ 1,767, $ 212,331 $ 566,885 63, ,132 33,210 33,210 1,126,308 1,423,891 $ 1,434,873 $ 2,216, ,335 28, ,

113 PVI Global Corp. 154,413 $ 9,645,091 - $ - $ 412,217 ($ 825,926) 154, $ 9,231, ,763 6,327, , , , ,490, ,733 3,062, ( 173,156) 1,193, , ,082,648 E Ink Corporation 1 3,953, ( 160,484) ( 57,118) ,735, ,500 1,016,072 - ( 16,729) 35, ,732 93, ,369, ,195 1,333, ( 4,272) ( 385,464) 3, , ,605 Dream Universe Ltd. 4, , ,527 17,003 4, ,536 Prime View Communications Ltd. 3,570 23, , ,534 Tech Smart Logistics Ltd. 1,550 4, , , ,203 10,297 - ( 9,322) ( 975) - 2, Hot Tracks International Ltd ( 19,059) 19,870 ( 811) $ 25,911,497 ($ 49,382) ($ 175,617) $ 767,238 $ 26,453, ,024 11, $ 1,780,629 $ 2,670,943 $ 4,451, ,200,000 1,200,000 $ 1,780,629 $ 3,870,943 $ 5,651, ,571 US$1 $

114 102 11,875 $ 13,574,397 2, , ,116 14,619, ,061 $ 14,427, $ 659,876 11,935,460 ( 274,414) ( 148,016) ( 1,425,896) 10,747,010 82,522 1,584,176 12,413,708 83,695 50,137 ( 23,409) ( 4,464) ( 124,311) 12,395, ,788 1,420 ( 19,093) ( 511,666) 12,354, ,414 23, , ,598 77,000 ( 20) $ 13,133,

115 102 $ 63,720 $ 295,963 $ 243,300 $ 602,983 9,867 9, , ,939 2,191 66,713 29,229 98,133 3,953 23,191 49,662 76,806 7,671 27, ,702 34, ,946 89, ,020 5% $ 121,963 $ 589,765 $ 522,855 $ 1,234,

116 元 太 科 技 工 業 股 份 有 限 公 司 及 子 公 司 民 國 102 及 101 年 度 合 併 財 務 報 告 暨 會 計 師 查 核 報 告 ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) 114

117 元 太 科 技 工 業 股 份 有 限 公 司 BOE Mobile Display Technology Co., Ltd ,316188,713176, % ,57712,3351.2% 1% 林 淑 婉 翁 雅 玲

118 $ 4,664, $ 6,890, $ 4,373, ,586, , ,499, ,775, ,432, ,776-43, , X 3,197, ,399, ,773, , , , , , , XX 14,216, ,520, ,652, , ,682, ,672, ,044, ,539, , ,833, ,730, ,635, , , , ,835, ,194, ,821, ,761, ,732, ,062, ,036, ,535, ,179, , , , , , , XX 25,868, ,394, ,591, XXX $ 40,085, $ 45,915, $ 46,244, $ 894,150 2 $ 3,878,689 9 $ 909, ,478, ,176, ,533, ,420-23,928-33, ,416, ,712, ,921, , , , , , , ,419, ,116, , , , , , XX 8,561, ,945, ,972, , ,877, ,135, ,425, , , , , , , , XX 5,971, ,187, ,155, XXX 14,532, ,132, ,127, ,409, ,809, ,801, ,073, ,686, ,669, ,055, ,055, ,

119 $ 483,507 1 $ 271,435 1 $ 704, ,130, ,528, ,737, ,669, ,855, ,845, ,351 2 ( 483,507) (1) ( 342,113) (1) 3500 ( 25,894) - ( 25,894) - ( 25,894) - 31XX 25,769, ,842, ,948, XX ( 216,972) - ( 59,709) - 167,853-3XXX 25,552, ,782, ,116, $ 40,085, $ 45,915, $ 46,244, $ 18,905, $ 26,704, ,886, ,884, ,018, ,819, , , ,641, ,154, ,571, ,693, ,666, ,268, ( 1,648,317) (9) ( 1,448,408) (5) , , ,610, , ,161-31, , , ( 176,668) (1) ( 195,965) (1) , , ( 59,212) - ( 144,528) (1) 7590 ( 550,026) (3) ( 53,622) ,436, , ( 211,490) (1) ( 634,997) (2) ,481 1 ( 447,410) (2) 117

120 ($ 36,009) - ($ 1,082,407) (4) ,206 3 ( 540,130) (2) , , ,405 - ( 3,049) ( 4,588) - ( 15,399) , ,117,883 6 ( 140,248) (1) 8500 $ 1,081,874 6 ($ 1,222,655) (5) 8610 $ 29,303 - ($ 748,222) (3) 8620 ( 65,312) - ( 334,185) (1) 8600 ($ 36,009) - ($ 1,082,407) (4) 8710 $ 1,160,440 6 ($ 892,146) (4) 8720 ( 78,566) - ( 330,509) (1) 8700 $ 1,081,874 6 ($ 1,222,655) (5) 9710 $ 0.03 ($ 0.69) A10000 ($ 211,490) ($ 634,997) A20010 A ,597,401 1,554,630 A , ,238 A20400 ( 69,337) ( 21,548) A , ,965 A21200 ( 152,255) ( 157,154) A21300 ( 62,161) ( 31,301) A ,190 A22300 ( 1,105) ( 7,063) A ,428 18,470 A23100 ( 10,312) - A , ,528 A23800 ( 779,069) 566,863 A ,317 ( 41,298) A30000 A ,000 ( 167,762) 118

121 A31150 $ 3,393,023 $ 2,442,330 A , ,285 A ,101,181 1,652,564 A ,374 ( 152,839) A ,650 ( 110,468) A32150 ( 2,743,718) ( 308,806) A ,492 ( 10,593) A32180 ( 168,102) ( 292,015) A , ,209 A ,314 ( 340,397) A32240 ( 377,044) 55,351 A ,008,037 5,705,382 A33500 ( 85,250) ( 397,317) AAAA 2,922,787 5,308,065 B ( 135,697) B01800 ( 4,302) - B ( 1,269,527) B02700 ( 1,095,298) ( 1,470,805) B ,946 57,361 B04500 ( 32,273) ( 30,651) B ,752 ( 45,752) B , ,322 B , ,712 B ,161 31,301 BBBB ( 815,015) ( 2,551,736) C00100 ( 3,012,590) 2,175,396 C01300 ( 624,938) - C ,200,000 1,294,012 C01700 ( 2,617,975) - C04300 ( 43,164) ( 114,740) C ( 3,239,278) C ,000 - C ,908 C05600 ( 197,834) ( 167,830) C05800 ( 168,769) 103,830 CCCC ( 4,478,270) 68,298 DDDD 144,399 ( 307,592) EEEE ( 2,226,099) 2,517,035 E ,890,362 4,373,327 E00200 $ 4,664,263 $ 6,890,

122 A ,080,173 $ 10,801,778 $ 9,669,721 $ 402,798 $ 704,456 $ 6,737, B (433,021) 433,021 B ,678 - ( 652,678) B ( 3,239,278) D ( 748,222) D ( 2,530) D ( 750,752) M ( 19) N ,119 16, Z ,080,990 10,809,897 9,686,700 1,055, ,435 2,528,246 B ,678 ( 70,678) B ,394 ( 141,394) D ,303 D ,279 D ,582 E1 7 60, , , C ( 25,705) M ( 195,001) Z ,140,990 $ 11,409,897 $ 10,073,700 $ 1,055,476 $ 483,507 $ 2,130,

123 $ - ($ 342,113) ($ 25,894) $ 27,948,698 $ 167,853 $ 28,116, ( 3,239,278) - ( 3,239,278) ( 748,222) ( 334,185) ( 1,082,407) ( 559,205) 417,811 - ( 143,924) 3,676 ( 140,248) ( 559,205) 417,811 - ( 892,146) ( 330,509) ( 1,222,655) ( 19) 102, , ,098-25,098 ( 559,205) 75,698 ( 25,894) 23,842,353 ( 59,709) 23,782, ,303 ( 65,312) ( 36,009) 620, ,084-1,131,137 ( 13,254) 1,117, , ,084-1,160,440 ( 78,566) 1,081, , , ( 25,705) - ( 25,705) ( 195,001) ( 78,697) ( 273,698) $ 61,569 $ 580,782 ($ 25,894) $ 25,769,087 ($ 216,972) $ 25,552,

124 ( ) IASB IFRS IASIFRIC SIC IFRS IAS IFRIC SICIFRSs 2013 IFRSs IFRS IFRSs 2013 IFRSs 2013 IFRSs IFRSs IFRSs IAS IAS 39 IFRSs IFRSs IFRS 1 IFRS 7 IFRS 1 IFRS 1 IFRS 7 IFRS 7 IFRS 10 IFRS 11 IFRS 12 IFRS 10 IFRS 11 IFRS 12 IFRS 10 IFRS 12 IAS 27 IFRS 13 IAS 1 IAS 12 IAS 19 IAS 27 IAS 28 IAS 32 IFRIC 20 IASB IFRSs IASB IFRSs IFRSs IFRS 9 3 IFRS 9 IFRS 7 3 IFRS IAS

125 2013 IFRSs IAS 36 IAS 39 IFRIC 21 IASB IFRS IFRS 3 IFRS IASB IFRS ( ) 1. IFRS 9 金 融 工 具 IAS IAS 28 投 資 關 聯 企 業 及 合 資 之 修 訂 3. IFRS 13 公 允 價 值 衡 量 IFRS 13 IFRS IAS 1 其 他 綜 合 損 益 項 目 之 表 達 之 修 正 (1) (2) 5. IAS 36 非 金 融 資 產 可 回 收 金 額 之 揭 露 之 修 正 IASB IFRS 13 IAS 36 IAS 週 期 之 IFRSs 年 度 改 善 IFRSs IFRS 2 IFRS 3 IFRS 8 IAS 24 IFRS 2 IFRS 3 IAS 39 IFRS 9 IFRS 8 IFRS 13 IFRS 13 IAS

126 週 期 之 IFRSs 年 度 改 善 IFRSs IFRS 3 IFRS 13 IFRS 3 IFRS 3 IFRS 13 IAS 39 IFRS 9 IAS 32 ( ) IFRS IAS IFRIC SICIFRSs 102 IFRSs IFRSs IFRSs ( ) IFRSs ( ) IFRSs IFRS 1 IFRSs IFRSs IFRSs ( ) ( ) 1. 合 併 報 告 編 製 原 則 124

127 2. 列 入 合 併 財 務 報 告 之 子 公 司 PVI Global Corp E Ink Corporation (1) Dream Universe Ltd Prime View Communications Ltd Tech Smart Logistics Ltd Hot Tracks International Ltd SiPix Imaging, Inc (1) E Ink Corporation Tech Smart Logistics Ltd Hydis Technologies Co., Ltd (2) Global Success International (6) Holdings Ltd. Mobilio Limited (6) Lucky Joy Holdings Ltd Leading Concept Limited (6) Front Gate International Corp (6) PVI Global Corp. PVI International Corp Ruby Lustre Ltd Global Success International Holdings Ltd. Dream Pacific International Corp (3) Dream Universe Ltd Mobilio Limited Lucky Joy Holdings Ltd (4) PVI International Corp Ruby Lustre Ltd Dream Pacific International PVI (America), Inc Corp. Hydis Technologies Co., Ltd (2) Hydis Technologies Co., Ltd. Hydis Japan Co., Ltd Hydis Shenzhen Ltd Hydis Taiwan Inc BOE TFT-LCD Europe GmbH (5) (3) (4)

128 (1) SiPix Imaging, Inc. (2) % Hydis Technologies Co., Ltd. Dream Pacific International Corp % (3) PVI Global Corp. (4) (5) BOE TFT-LCD Europe GmbH (6) Global Success International Holdings Ltd. Mobilio Limited Leading Concept Limited Front Gate International Corp. ( ) ( ) ( ) ( ) 126

129 ( ) ( ) ( ) 1. 單 獨 取 得 2. 企 業 合 併 所 取 得 3. 除 列 ( ) 127

130 () ( ) 1. 金 融 資 產 (1) A. a. b. c. B. C

131 (2) (3) 2. 金 融 負 債 3. 衍 生 工 具 ( ) 1. 商 品 之 銷 售 (1) (2) (3) (4) 129

132 (5) 2. 權 利 金 3. 股 利 收 入 及 利 息 收 入 ( ) ( ) ( ) ( ) 1. 當 年 度 所 得 稅 10% 2. 遞 延 所 得 稅 130

133 3. 當 年 度 及 遞 延 所 得 稅 ( ) ,460 ( ) ( ) ( ) ( ) ( ) ( ) ( ) 131

134 ( ) $ 3,648 $ 3,774 $ 3,759 2,713,642 4,995,373 2,056, ,767,276 1,821,248 1,893, ,697 69, ,270 $ 4,664,263 $ 6,890,362 $ 4,373, %~3.50% 0.01%~3.55% 0.01%~2.65% 0.30%~5.10% 0.45%~4.60% 0.45%~5.00% 0.65% 0.78% 0.89% $ 87,899 $ 168,260 $ - 18, , , ,479, $ 1,586,260 $ 168,260 $ 238 $ 259,929 $ 251,505 $ 260,065-1,431,150 1,411,950 $ 259,929 $ 1,682,655 $ 1,672,015 ( ) ,500, % ( ) USD 39,600 / NTD 1,166, USD 14,000 / NTD 423, $ 2,044,525 $ 1,539,441 $ 985, $ 2,044,551 $ 1,539,466 $ 985,

135 $ 2,646,187 $ 2,543,447 $ 2,448, , , ,119 44,401 44,401 27,801 $ 2,833,107 $ 2,730,367 $ 2,635, $ 3,577,605 $ 6,836,856 $ 9,519,012 77,820 60,872 86,403 $ 3,499,785 $ 6,775,984 $ 9,432, ~90 $ 15,636 $ 163,885 $ 1,226, ,520 13,135 $ 15,776 $ 178,405 $ 1,240, $ 60,872 $ 86,403 13,939 ( 24,340) 3,009 ( 1,191) $ 77,820 $ 60, $ 2,011,759 $ 2,103,059 $ - - 1,076,612 5,426,531 $ 2,011,759 $ 3,179,671 $ 5,426, $ 1,102,329 $ 1,449,752 $ 3,302,086 88,184 83, , , , ,274 1,857,591 1,401,883 1,798,882 $ 3,197,831 $ 3,399,110 $ 5,773, ,886,448 23,884, , ,

136 $ 8,040,514 $ 20,834,707 $ 4,347,958 $ 974,303 $ 34,197, , , ,652 18,750 1,099, , , , ,802 1,528,682 ( 690) ( 94,436) ( 164,248) - ( 259,374) - 380,453 ( 62,926) ( 436,339) ( 118,812) 109, ,535 ( 94,066) ( 40,832) 224, $ 8,862,629 $ 22,296,247 $ 4,653,400 $ 859,684 $ 36,671, $ 4,135,939 $ 17,679,249 $ 2,560,413 $ - $ 24,375,601 86, ,855 46, , , , ,742-1,554,630 ( 91) 148,169 ( 3,550) - 144,528 ( 690) ( 57,976) ( 124,877) - ( 183,543) - ( 55,886) ( 71,276) - ( 127,162) 89, ,451 ( 42,520) - 381, $ 4,704,638 $ 18,936,156 $ 2,836,988 $ - $ 26,477, $ 3,904,575 $ 3,155,458 $ 1,787,545 $ 974,303 $ 9,821, $ 4,157,991 $ 3,360,091 $ 1,816,412 $ 859,684 $ 10,194, $ 8,862,629 $ 22,296,247 $ 4,653,400 $ 859,684 $ 36,671,960 4, , , , ,358 ( 12,525) ( 788,075) ( 313,620) - ( 1,114,220) - 140,200 1,212,385 ( 1,245,149) 107, , , ,384 23,464 1,164, $ 9,137,856 $ 22,465,885 $ 5,870,793 $ 264,359 $ 37,738, $ 4,704,638 $ 18,936,156 $ 2,836,988 $ - $ 26,477, , , ,335-1,597,401 - ( 7,245) ( 5,325) - ( 12,570) ( 12,525) ( 774,544) ( 297,777) - ( 1,084,846) - 36,630 71, , , , , , $ 5,254,620 $ 19,479,074 $ 3,170,057 $ - $ 27,903, $ 3,883,236 $ 2,986,811 $ 2,700,736 $ 264,359 $ 9,835, $ 17,008 $ ~1.83% 1.33~1.61%

137 $ 6,761,078 $ 6,732,067 $ 6,062,358 2,946,864 3,392,487 2,905,665 89, , ,962 3,036,726 3,535,232 3,179,627 $ 9,797,804 $ 10,267,299 $ 9,241, $ 6,732,067 $ 3,392,487 $ 142,745 $ 10,267,299 90,204 ( 77,088) 14,070 27,186 - ( 370,271) ( 68,379) ( 438,650) ( 62,460) - - ( 62,460) 1,267 1,736 1,426 4,429 $ 6,761,078 $ 2,946,864 $ 89,862 $ 9,797, $ 6,062,358 $ 2,905,665 $ 273,962 $ 9,241, , ,024 36,855 1,492,056 - ( 297,951) ( 166,983) ( 464,934) ( 2,468) 1,749 ( 1,089) ( 1,808) $ 6,732,067 $ 3,392,487 $ 142,745 $ 10,267, ( ) ,000 49,950 30, % % % ( ) $ 7,248,270 $ 8,580,716 $ 7,407,305 48,886 46,202 48,049 7,297,156 8,626,918 7,455,354 2,419,308 2,491,010 30,275 $ 4,877,848 $ 6,135,908 $ 7,425, % % % , , , ,250, , ,048,270 8,379, % 100% 300% 102 4,200, % 7 52% 102 1,200, % % 140% 130% 300% 11,000,

138 $ - $ 625,310 $ 601, ,310 - $ - $ - $ 601,973 Hydis Technologies Co., Ltd ,880,000 ALCO Electronics Limited Varitronix International Limited 4% % PVI Global Corp. Dream Pacific International Corp. 20, , , ,360 25,569 ( ) Hydis Taiwan Inc. 6% ( ) 6 2% 2 Hydis Technologies Co., Ltd ,559 46,764 36,069 10,695 20, ~4.1% 1.6~4.0% 1.8~5.2% 2.0~3.8% 1.9~3.9% 2.0~4.2% 2.8~6.4% 2.8~6.5% 3.0~6.6% $ 67,814 $ 90,721 24,241 36,549 ( 2,119) ( 2,394) ( 107,862) - ($ 17,926) $ 124,876 ($ 20,203) $ 90,918 2,277 33,958 ($ 17,926) $ 124,

139 ,181 2, ,651 (2,530) $ 617,211 $ 874,161 $ 794,964 ( 107,869) ( 104,840) ( 112,346) 509, , ,618 ( 112,286) - - $ 397,056 $ 769,321 $ 682, $ 874,161 $ 794,964 67,814 90,721 24,241 36,549 ( 8,996) 2,029 ( 107,862) - ( 52,438) - ( 258,606) - ( 48,137) ( 78,974) 14,748 28,872 $ 504,925 $ 874, $ 104,840 $ 112,346 2,119 2,394 ( 591) ( 1,020) 9,425 - ( 2,484) ( 9,450) ( 5,674) $ 107,869 $ 104, % 32.03% 35.13% 21.27% 35.41% 34.37% 23.72% 13.93% 13.96% 8.72% 8.94% 9.87% 4.64% 9.69% 6.67% % % % IFRSs $ 617,211 $ 874,161 $ 794,964 $ 107,869 $ 104,840 $ 112,346 $ 509,342 $ 769,321 $ 682,618 $ 5,176 ($ 2,029) $ - ($ 591) ($ 1,020) $ ,009 9,

140 ( ) ,000,000 2,000,000 2,000,000 $ 20,000,000 $ 20,000,000 $ 20,000,000 1,140,990 1,080,990 1,080,173 $ 11,409,897 $ 10,809,897 $ 10,801, ,023,868 9,638,839 9,627,976 $ 21,433,765 $ 20,448,736 $ 20,429, , , ,000 ( ) $ 9,498,668 $ 9,113,639 $ 9,102, , , ,200 49,832 47,861 41,745 $ 10,073,700 $ 9,686,700 $ 9,669,721 ( ) 10% 50% % 1% 10% (89) ( ) IFRSs IFRSs IFRS 1 IFRSs IFRSs 138

141 IFRSs 25% , , $ 652,678 $ - 3,239, ,396 25, ,829 2,930 ( ) IFRS $ 70,678 $ - $ - 70,678 ( ) 1. 國 外 營 運 機 構 財 務 報 表 換 算 之 兌 換 差 額 ($ 559,205) $ - 625,362 ( 543,806) ( 4,588) ( 15,399) $ 61,569 ($ 559,205) 2. 備 供 出 售 金 融 資 產 未 實 現 損 益 $ 75,698 ($ 342,113) 505, ,811 $ 580,782 $ 75,698 ( ) ($ 59,709) $ 167,853 ( 65,312) ( 334,185) 4,902 - ( 18,156) 3, ,994 11,200 - ( 89,897) ( 2,047) ($ 216,972) ($ 59,709) 102 ( )

142 ( ) $ 1,597,401 $ 1,554, , ,934 22,266 40,304 $ 2,058,317 $ 2,059,868 $ 1,326,384 $ 1,217, , ,468 $ 1,597,401 $ 1,554,630 $ 14,984 $ 18, , ,941 $ 460,916 $ 505,238 ( ) $ 102,893 $ 86,886 ( 17,926) 124,876 84, ,762 4,634,009 3,733,871 $ 4,718,976 $ 3,945,633 $ 2,343,721 $ 2,267,031 2,375,255 1,678,602 $ 4,718,976 $ 3,945,633 ( ) $ 403,613 $ 247,515 1, ,823 ( 467,593) 29,497 ( 62,904) 450,835 ( 111,837) 13,536 ( 740) ( 16,961) ( 112,577) ( 3,425) ($ 175,481) $ 447,410 ( ) ($ 211,490) ($ 634,997) 17% ($ 35,953) ($ 107,949) 83, ,972 ( 13,277) ( 13,538) ( 7,554) ( 13,988) ( 14,633) ( 141,129) 140

143 $ 63,401 $ 600,350 ( 125,518) ( 476,833) ( 468,333) 12,536 1, , , ,166 ($ 175,481) $ 447,410 ( ) $ 100,850 $ 99,311 $ - 30,983 33, ,362 $ 131,833 $ 132,910 $ 141,362 $ 38,074 $ 188,907 $ 159,470 ( ) 102 $ 292,834 ($ 57,112) $ - $ 235, ,820 ( 20,093) - 89,727-31,223-31,223 32,768 ( 20,269) - 12,499 2,302-1,776 4,078 33,640 ( 7,049) - 26, ,364 ( 73,300) 1, , , ,399-20,486-20,486 $ 471,877 $ 131,072 $ 1,776 $ 604,725 $ 5,729 $ 15,385 $ - $ 21,114 5,369 ( 4,273) - 1,096 $ 11,098 $ 11,112 $ - $ 22, $ 245,095 $ 47,739 $ - $ 292, ,308 ( 32,488) - 109,820 16,034 16,734-32,768 1, ,302 53,788 ( 20,148) - 33, ,008 11, ,364 78,763 ( 78,250) $ 537,771 ($ 66,413) $ 519 $ 471,877 $ 68,690 ($ 62,961) $ - $ 5, ,341-5,369 $ 68,718 ($ 57,620) $ - $ 11,

144 ( ) $ - $ - $ 617, , , , , , , , , ,942,345 1,870,798 1,705, ,049,631 2,879,838 2,566, , , ,619,950 1,601, ,265, , ,525 - $ 9,601,726 $ 8,241,436 $ 4,888, $ 14,456 $ 14,456 $ - $ 304,857 $ 498,393 $ 353,115 ( ) $ 231, , , , , ,958, ,724, , ,639, ,281, , , $ 10,458,691 ( ) ,326,647 6,680,466 6,172,194 ( ) $ 2,130,050 $ 2,528,246 $ 6,737,952 $ 279,283 $ 101,594 $ 11, % IFRSs 142

145 ( ) Hydis Taiwan Inc ,464 22, $ 0.03 ($ 0.69) $ 29,303 ($ 748,222) ,110,468 1,080, ,000 4, , , , ,808 1, , , , ,001 2, Binomial Option Price Model 101 8, % % 52.67% 143

146 ( ) $ 1,409,102 SiPix Imaging, Inc ,500,000 SiPix Imaging, Inc , % ( ) SiPix Imaging, Inc. $ 61,026 $ 8,513 $ 69, , ,051 8,718-8, ,332 2, , ,250 10, , , ,365 8,990 9,293 18,283 ( 837,547) - ( 837,547) ( 95,939) ( 4,036) ( 99,975) ( 67,800) - ( 67,800) ( 175,757) ( 31,928) ( 207,685) ( 90,150) - ( 90,150) ($ 173,846) $ 909,869 $ 736,023 ( ) $ 1,409,102 ( 902) ( 736,023) $ 672,177 ( ) 101 $ 1,409,102 ( 69,539) ( 70,036) $ 1,269, Hydis Technologies Co., Ltd % 73.89% 94.73% Hydis Technologies Co., Ltd. $ 166,258 11,200 $ 177,

147 $ 909,358 $ 1,528, ,940 ( 57,877) $ 1,095,298 $ 1,470,805 ( ) (1) (2) (3) $ - $ 1,479,750 $ - $ 1,479, , ,929 87, ,899-18,611-18,611 $ 87,899 $ 1,498,361 $259,929 $ 1,846,189 $ 2,044,525 $ - $ - $ 2,044, $ 2,044,525 $ - $ 26 $ 2,044, $ - $ 1,431,150 $ - $ 1,431, , , , ,260 $ 168,260 $1,431,150 $251,505 $ 1,850,915 $ 1,539,441 $ - $ - $ 1,539, $ 1,539,441 $ - $ 25 $ 1,539,

148 $ - $ 1,411,950 $ - $ 1,411, , , $ - $ 1,412,188 $ 260,065 $ 1,672,253 $ 985,933 $ - $ - $ 985, $ 985,933 $ - $ 24 $ 985, $ 251,530 $ 260,089 8,425 ( 8,559) $ 259,955 $ 251, (1) (2) ( ) $ 1,846,189 $ 1,850,915 $ 1,672, ,191,824 13,755,552 14,078, ,877,658 4,269,833 3,621, ,723,339 20,043,929 16,454, ( ) 1. (1) 146

149 1% 1% 1% $ 30,179 $ 2,908 $ 21,959 $ 16, $ 11,328 $ 11,590 ($ 266) ($ 391) (2) $ 2,713,642 $ 4,995,373 $ 2,056,764 8,191,306 12,505,607 8,364, ,568 24, ,957 62, (3) 5% ,228 76, (1) (2) ,753,736 3,821,520 7,186,

150 ~3 3 ~1 1~5 5 $ 14,382 $ 920,021 $ 2,511,400 $ 4,936,876 $ ~3 3 ~1 1~5 5 $ 1,356,995 $ 1,701,876 $ 3,029,841 $ 6,516,885 $ - 6,530 4, , $ 1,363,525 $ 1,706,587 $ 3,859,121 $ 6,516,885 $ ~3 3 ~1 1~5 5 $ 486,075 $ 487,819 $ 126,826 $ 7,677,358 $ - 5,953 4,013 18, ,133 - $ 492,028 $ 491,832 $ 145,220 $ 8,287,491 $ - ( ) $ 181,990 $ 42, , , $ 358,224 $ 272,509 ( ) $ 65,631 $ 34,896 54,719 71, ,447 - $ 225,797 $ 106,451 ( ) $ 159,145 $ 71, ,251 $ 159,275 $ 73,665 ( ) $ 9,292 $ 8,413 6,931 2, $ 16,223 $ 11,090 ( ) $ - $ 15, $ - $ 15,

151 ( ) $ 23,349 $ 4,916 $ 12,262 4,427 3, ,110-30, ,982 - $ 27,776 $ 43,454 $ 272, ( ) $ 42,940 $ 16,145 $ 18,128 20, ,864 3,048 7,118 3, $ 66,420 $ 23,928 $ 33,896 ( ) $ 570,531 $ - $ - ( ) $ 109,992 $ 41,628 $ - ( ) $ 79,160 $ 98,803 1,364 1,517 $ 80,524 $ 100,320 Hydis Technologies Co., Ltd $ 625,239 $ 153,915 $ 38,595-1,485,521 1,102,555 $ 625,239 $ 1,639,436 $ 1,141, , ,287,000 13,348,000 15,499,

152 金 融 資 產 $ 287, $ 8,579, , ,798,461 75, ,248,817 9,260 1, , , ,421 55, ,656 $ 18,087,195 8, $ 259,929 93,064, $ 2,646,187 36, $ 179,523 1, ,696 $ 229,219 金 融 負 債 389, $ 11,597, , ,994,344 74, ,222,171 47,268 1, ,408, , ,931 82, ,473 $ 24,300, 金 融 資 產 $ 467, $ 13,573, , ,542,611 81,206 1, ,358,222 71, ,087, , ,138 63, ,208 $ 22,667,364 8, $ 251,505 93,064, $ 2,543,447 40, $ 188,713 1, ,747 $ 244,460 金 融 負 債 477, $ 13,864, , ,184, ,116 1, ,517,209 70, ,048, , , , ,582 $ 25,838,

153 金 融 資 產 $ 306, $ 9,269, , ,728,165 68,317 1, ,068,297 4, , , ,274 29, ,598 $ 18,480,097 8, $ 260,065 93,064, $ 2,448,522 36, $ 176,378 2, ,866 $ 239,244 金 融 負 債 375, $ 11,366, , ,028,822 95,118 1, ,879,697 3, ,165 1,205, , , ,449 $ 23,935,696 ( ) ( ) ( ) 151

154 1. 2. (1) (2) (3) (4) (5) (6) ( ) $ 15,284,152 $ 13,624,928 $ 41,171 $ 176,210 14,466,244 23,325,951 ( 1,907,322) ( 2,531,477) 9,954,960 10,539, ,483 1,103,482 ( 20,800,227) ( 20,785,731) - - $ 18,905,129 $ 26,704,782 ( 1,392,668) ( 1,251,785) 152, ,154 1,610, ,229 62,161 31, , ,408 ( 255,649) ( 196,623) ( 176,668) ( 195,965) ( 59,212) ( 144,528) ( 294,417) 216,812 ($ 211,490) ($ 634,997) ( ) $ 17,894,369 $ 26,662, , ,530 42,144 $ 18,905,129 $ 26,704,782 ( ) 152

155 $ 2,167,928 $ 2,335,412 $ 1,708,646 6,173,089 5,814,893 7,020,094 11,548,051 12,548,512 10,748,990 $ 19,889,068 $ 20,698,817 $ 19,477,730 ( ) 10% A $ 4,845,270 $ 4,089,584 B 2,111,242 1,858,655 C 1,716,953 4,932,197 $ 8,673,465 $ 10,880,436 ( )IFRSs 102 IFRSs IFRS 1 ( ) IFRSs IFRSs 年 1 月 1 日 合 併 資 產 負 債 表 項 目 之 調 節 IFRSs IFRSs $ 4,373,327 $ - $ - $ 4,373, ,432, ,432, , ,372 5,773, ,773, , , ,018 - ( 426,018) - - (3) 349, ,643 21,078,903 - ( 426,018) 20,652, , ,542 1,672, ,672, , ,957 2,635, ,635,442 5,575, ,575,956 9,288, ,104 9,821,881 (2) 2,898,717-6,948 2,905,665 (2) 6,062, ,062, ,256-37, ,962 (2) 9,197,331-44,654 9,241, ,593 - ( 653,593) - - (2) 41,252 1, , ,771 (3)(5) 348,518 ( 10,489) 75, ,864 (2)(5) 1,043,363 ( 8,706) ( 83,022) 951,635 $ 46,184,330 ($ 8,706) $ 68,718 $ 46,244,

156 IFRSs IFRSs $ 909,069 $ - $ - $909,069 5,533, ,533,246 33, , , ,470 1,508,046 - ( 1,508,046) - - (4) ,574,269 1,574,269 (4) 346, , , ,226 30, , ,479 - ( 66,223) 196,256 (4) 8,972, ,972,612 8,027, ,027, , , ,718 68,718 (3) 311,654 64, ,797 (5) 995,266 64,143 68,718 1,128,127 17,994,930 64,143 68,718 18,127,791 10,801, ,801,778 9,102, ,102, , , ,173 ( 144,173) (6) 41, ,745 9,813,894 ( 144,173) - 9,669,721 7,686, ,679-7,845,206 (5)(6)(7) 70,678 ( 70,678) - - (7) ( 342,113) - - ( 342,113) ( 25,894) - - ( 25,894) ( 297,329) ( 70,678) - ( 368,007) 28,004,870 ( 56,172) - 27,948, ,530 ( 16,677) - 167,853 (5) 28,189,400 ( 72,849) - 28,116,551 $ 46,184,330 ( $8,706) $ 68,718 $ 46,244, 年 12 月 31 日 合 併 資 產 負 債 表 項 目 之 調 節 IFRSs IFRSs $ 6,936,114 $ - ($ 45,752) $ 6,890,362 (1) 168, ,260 6,775, ,775,984 43, , ,752 45,752 (1) 3,399, ,399, , , ,036 - ( 392,036) - - (3) 625, ,233 18,912,726 - ( 392,036) 18,520, , ,748 1,682, ,682,

157 IFRSs IFRSs $ 1,539, $ 1,539,466 2,730, ,730,367 6,224, ,224,236 9,772, ,475 10,194,178 (2) 3,379,359-13,128 3,392,487 (2) 6,732, ,732, ,480-31, ,745 (2) 10,222,906-44,393 10,267, ,527 - ( 506,527) - - (2) 66,441 2, , ,877 (3)(5) 206,820 ( 10,139) 40, ,340 (2)(5) 779,788 ( 7,837) ( 62,734) 709,217 $ 45,912,359 ($ 7,837) $ 11,098 $ 45,915,620 $ 3,878,689 $ - $ - $ 3,878,689 5,176, ,176,708 23, , , ,907 1,240,007 - ( 1,240,007) - - (4) - - 1,310,161 1,310,161 (4) 402, , , ,469 3,116, ,116, ,042 - ( 70,154) 191,888 (4) 14,945, ,945,285 6,135, ,135, ,059 3, ,321 (5) ,098 11,098 (3) 208,314 63, ,364 (5) 974,373 66,312 11,098 1,051,783 22,055,566 66,312 11,098 22,132,976 10,809, ,809,897 9,113, ,113, , , ,154 ( 144,154) (6) 47, ,861 9,830,854 ( 144,154) - 9,686,700 3,698, ,076-3,855,157 (5)(6)(7) ( 488,527) ( 70,678) - ( 559,205) (7) 75, ,698 ( 25,894) - - ( 25,894) ( 438,723) ( 70,678) - ( 509,401) 23,900,109 ( 57,756) - 23,842,353 ( 43,316) ( 16,393) - ( 59,709) (5) 23,856,793 ( 74,149) - 23,782,644 $ 45,912,359 ($ 7,837) $ 11,098 $ 45,915,

158 3.101 年 度 合 併 綜 合 損 益 表 項 目 之 調 節 IFRSs IFRSs $ 26,704,782 $ - $ - $ 26,704, ,848,381 ( 932) 37,545 23,884,994 (5)(8) 2,856, ( 37,545) 2,819,788 4,306,039 ( 298) ( 37,545) 4,268,196 (5)(8) ( 1,449,638) 1,230 - ( 1,448,408) 157, ,154 31, , , , , , , ,434 1,207, ,207, , , , ,528 53, , , ,115 ( 636,227) 1,230 - ( 634,997) 447, ,410 ($ 1,083,637) $ 1,230 $ - ( 1,082,407) ( 540,130) 417,811 ( 3,049) ( 15,399) 519 ( 140,248) ($ 1,222,655) 4. IFRS 1 之 豁 免 選 項 IFRS 1 IFRSs IFRSs IFRSs IFRSs IFRS IFRSs IFRS 2 156

159 IFRSs IFRSs IFRSs IFRSs 5. 轉 換 至 IFRSs 之 重 大 調 節 說 明 IFRSs (1) 3 IFRSs ,752 (2) IFRSs , , $ 421,475 $ 533,104 13,128 6,948 31,265 37,706 40,659 75,835 $ 506,527 $ 653,593 (3) IFRSs IAS 1 IFRSs IAS , ,018 IFRSs ,098 68,718 (4) $ 1,240,007 $ 1,508,046 70,154 66,223 $ 1,310,161 $ 1,574,

160 (5) IFRSs IAS 19 IFRS 19 IFRS ($ 10,139) ($ 10,489) 2,302 1,783 3,262 - ( 8,706) ( 8,706) ( 137) - ( 2,530) - IFRSs IAS $ 63,050 $ 64,143 ( 47,466) ( 47,466) ( 16,393) ( 16,677) ( 795) - ( 298) - (6) IFRSs IFRSs IFRSs IFRSs , , IFRSs (7) IFRSs 70,

161 (8) IFRSs , 現 金 流 量 表 之 重 大 調 整 說 明 IAS ,752 IFRSs IAS 7 IFRSs ,712 31,301 IFRSs 159

162 Hydis Technologies Co., Ltd. $ 1,067,019 ( 35,800 ) $ - $ - 2 E Ink Corporation 547,773 ( 18,379 ) , , , PVI Global Corp. Tech Smart Logistics Ltd. 8, Hydis Technologies Co., Ltd. 13,200 13,200 13, Dream Pacific International Corp. Hydis Technologies Co., Ltd. 35,000 31,500 31, , , , ,710 4,465 4, ( ) 50,000 50,000 50, ,123 3,123 3, ,100 48,100 48, , , % US$1 $ $ 6,442,272 $ 1,862,813 ( 62,500 ) 1 6,442, ,978 ( 15,500 ) E Ink Corporation 1 6,442,272 2,026,740 ( 68,000 ) Hydis Technologies Co., Ltd. 1 6,442, ,710 ( 22,000 ) Tech Smart Logistics Corporation Dream Pacific International Corp. 1 6,442,272 1,117,688 ( 37,500 ) 1 6,442, ,050 ( 10,000 ) PVI Global Corp. 1 6,442, ,050 ( 10,000 ) $ 1,596,696 ( 53,571 ) 408,754 ( 13,714 ) 2,026,740 ( 68,000 ) 655,710 ( 22,000 ) 1,117,688 ( 37,500 ) 298,050 ( 10,000 ) 298,050 ( 10,000 ) 1 6,442, , , ,442, ,939 ( 180,000 ) 2 2 6,442, ,267 ( 195,000 ) % US$1 $ RMB$1 $ % 879,939 ( 180,000 ) 611,069 ( 125,000 ) 160

163 1 1 $ - $ - - $ - $ 10,307,635 $ 10,307, ,307,635 10,307, ,307,635 10,307, , , , , ,998 44, , , , , , , , , ,811 80, ,207 14, ,336 14, $ 1,330,580 $ $ 25,769,087 ( 44,643 ) 266, ,769,087 ( 8,929 ) 745, ,769,087 ( 25,000 ) ,769, ,769, , ,769,087 ( 10,000 ) 298, ,769,087 ( 10,000 ) ,769, , ,461,452 ( 161,500 ) 293, ,461,452 ( 60,000 ) 161

164 " - " IGNIS INNOVATION INC. - " - " " Hydis Non-guaranted Corporation Bonds - - " " - " - " F-Origin - " Tech Smart Logistics Ltd. Giant Crystal Universal Development Inc. - PVI Global Corp. Giant Crystal Universal Development Inc. - Dream Universe Ltd. Entourage Systems Inc. - Giant Crystal Universal Development Inc. - Hydis Technologies Co., Ltd. Trigem Computer Inc

165 43,763 $ 649, $ 649,881 7, , ,429 5,000 50, ,413 2,696 27, , ,479,750-1,479,750 5,567 75,790-75,790 5,569 82, , ,307,063-2,307, ,109-12,109 56, , ,662 5, , , ,689 59, ,220 2,228 27, ,932 1,286 16, ,565 1,117 5, , ,052-2,052-3,591-3,591 1, ,078-3,

166 Hydis Non-guaranteed Corporation Bonds $ 885, Prime View Communications Ltd. ($ 5,445,173) PVI International Corp. ( 4,705,055) Tech Smart Logistics Ltd. 3,596,518 Hydis Technologies Co., Ltd. 225,529 E Ink Corporation 2,912,247 ( 547,196) ( 175,740) Prime View Communications Ltd. 5,445,173 PVI International Corp. 4,705,055 Tech Smart Logistics Ltd. ( 3,596,518) 614, ,941 Dream Pacific International Corp. 1,140,884 1,337,689 Dream Pacific International Corp. 117, ,052 Tech Smart Logistics Ltd. ( 1,140,884) Dream Pacific International Corp. ( 117,023) Tech Smart Logistics Ltd. ( 614,004) Hydis Technologies Co., Ltd. ( 155,314) Tech Smart Logistics Ltd. ( 503,941) Dream Pacific International Corp. ( 254,052) Tech Smart Logistics Ltd. ( 1,337,689) Hydis Technologies Co., Ltd. ( 225,529) 155,314 Hydis Japan Co., Ltd. ( 371,295) Hydis Japan Co., Ltd. 263,652 Hydis Taiwan Inc. ( 219,107) Hydis Japan Co., Ltd. Hydis Technologies Co., Ltd. ( 263,652) Hydis Technologies Co., Ltd. 371,295 Hydis Taiwan Inc. Hydis Technologies Co., Ltd. 219,107 E Ink Corporation ( 2,912,247) 547,

167 1 - $ - - $ 908,764 $ 885,720 $ 23,044 $ - - $ - 1 ( 38) 30 $ - - $ 2,222, ( 33) , ( 8,592,811) ( 95) ( 17,831) ( 145,097) ( 2) ( 4) ,379 5 ( 1) ( 2,222,193) ( 100) ( 929,528) ( 100) ( 100) ,592, ( 741,277) ( 9) ( 966,315) ( 12) ( 2,332,898) ( 28) ( 4,165,949) ( 51) ( 57,949) ( 1) ( 57,376) ( 1) ( 18) - - 2,332, ( 100) , ( 21) , ( 5) ,192 6 ( 29) , ( 5) ,376 1 ( 27) - - 4,165, ( 6) , ( 49,192) ( 65) ( 9) , ( 25,801) ( 34) ( 5) , ( 42) , ( 100,769) ( 100) ( 24,757) ( 100) ( 89) , ( 333,379) ( 82) 165

168 Hot Tracks International Ltd. $ 3,615,335 PVI International Corp. 929,528 Prime View Communications Ltd. 2,222, ,379 Hot Tracks International Ltd. 260,732 Dream Pacific International Corp. 2,213, , ,349 2,301,190 Tech Smart Logistics Ltd. 8,592,811 Dream Universe Ltd. Dream Pacific International Corp. 369,437 Dream Pacific International Corp. 366, ,922 2,549,960 Hot Tracks International Ltd. 272,972 Tech Smart Logistics Ltd. 2,332,898 Tech Smart Logistics Ltd. 741,277 Hot Tracks International Ltd. 491,342 Tech Smart Logistics Ltd. 966,315 Tech Smart Logistics Ltd. 4,165,949 Leading Concpet Limited Dream Pacific International Corp. 659,114 Mobilio Limited Dream Pacific International Corp. 905,179 Hydis Technologies Co., Ltd. Hydis Japan Co., Ltd. 100,769 E Ink Corporation 145, PVI Global Corp. British Virgin Island $ 4,887,929 $ 4,887,929 6,394,455 6,394,455 6,915,000 6,915,000 E Ink Corporation 4,037,794 4,037, , ,000 1,404,831 1,409,102 Dream Universe Ltd. Mauritius 128, ,710 Prime View Communications Ltd. Hong Kong 18,988 18,988 34,547 34,547 Tech Smart Logistics Ltd. British Virgin Island 49,267 49,267 Hot Tracks International Ltd. British Virgin Island 1,735 1,735 SiPix Imaging, Inc. 213, ,721 Tech Smart Logistics Ltd. British Virgin Island 4,865,850 4,865,850 E Ink Corporation 1,618,500 1,618,500 Hydis Technologies Co., Ltd. Korea - 485,

169 ( 1) $ 769,651 $ 1,366,394 $ , ,520, , ,674 - ( 1) ,052 - ( 1) 34, ,705 - ( 1) 304, ,276 - ( 1) 280, ,271 - ( 1) 556, ,518 - ( 1) 889,740 3,144,476 - ( 2) 369, , , ,836 86, ,673, ( 1) 56, ,756 - ( 1) 1,393, ( 1) 474, ,085 - ( 1) 489, ( 1) 744, ,769 - ( 1) 174,078 1,684,074 - ( 1) 659, ( 1) 905, ,848 66, , , , $ 9,231,382 $ 412,217 $ 412, , ,490,298 60, , , ,082,648 ( 173,156) ( 173,156) ,735,532 88,267 ( 160,484) 2 93, ,369,701 35,626 35, , ,605 ( 310,848) ( 385,464) 2 4, ,536 15,527 15, , , , ( 5,488) ( 975) 1, , , ,870 19, , ,116 13,825 13, ,748, ,995, , , ,492,629 88,267 ( 66,830) ( 172,928) ( 343,999)

170 Mobilio Limited British Virgin Island $ 95,655 $ 95,655 Global Success International British Virgin Island 173, ,230 Holdings Ltd. Lucky Joy Holdings Ltd. Samoa 36,117 36,117 Leading Concept Limited British Virgin Island 1,518 1,518 Front Gate International Corp. British Virgin Island ,860 18,860 PVI Global Corp. PVI International Corp. British Virgin Island 127, ,300 Ruby Lustre Ltd. British Virgin Island 30,000 30,000 North Diamond International Co., British Virgin Island 1,750 1,750 Ltd. Global Success International British Virgin Island 1,410 1,410 Holdings Ltd. Rock Pearl International Corp. British Virgin Island 1,540 1,540 Dream Pacific International Corp. British Virgin Island 1,000 1,000 Dream Pacific PVI (America), Inc International Corp. Hydis Technologies Co., Ltd. Korea 27,612 - Hydis Technologies Hydis Japan Co., Ltd. 11,833 11,833 Co., Ltd. Hydis Taiwan Inc Hydis Technologies Co., Ltd. Dream Pacific International Corp ( ) ( 6) ( ) ( 6) ( ) ( 6) ( ) ( 6) ( ) ( 6) ( 6) ( 6) ( ) ( 6) ( ) ( 6) ( )( 6) 1 $ 3,809,079 ( 127,800 ) 894,150 ( 30,000 ) 963,044 ( 197,000 ) 119,220 ( 4,000 ) 295,546 ( 9,916 ) 97,771 ( 20,000 ) 699,346 ( 143,058 ) 243,477 ( 8,169 ) 242,881 ( 8,149 ) 286,724 ( 9,620 ) 9,190 ( 1,880 ) ( ) 149,025 ( 5,000 ) 1 $ 3,244,125 ( 108,845 ) $ - $ - 894, ( 30,000 ) , ( 4,000 ) 197, ( 6,610 ) , ( 3,000 ) 87, ( 2,945 ) 87, ( 2,946 ) 32, ( 1,098 ) ,159 ( 1,750 )

171 3, $ 795,332 ($ 6,072) ($ 6,072) 2 4, ,509 15,591 12, , ( 212,556) ( 7,103) ( 7,103) ,901 ( 138) ( 138) , ,052 2,508 ( 8,939) 127, ,117 ( 5,799 ) ( 5,799 ) 2 30, ,136 ( 2,800 ) ( 2,800 ) 2 1, ,667 ( 876 ) ( 307 ) 1, , , , ,495 28,501 28, , ( 7,485 ) ( 5,825 ) 7, ( 297,315 ) ( 249,020 ) ( 249,020 ) ,595 ( 571,443 ) ( 571,443 ) $ 3,244,125 ( 108,845 ) 894,150 ( 30,000 ) 119,220 ( 4,000 ) 197,011 ( 6,610 ) 89,415 ( 3,000 ) 87,776 ( 2,945 ) 87,806 ( 2,946 ) 32,726 ( 1,098 ) 52,159 ( 1,750 ) ($ 181,458) ( 6,112 ) ( 83,129) ( 2,800 ) - 69,693 ( 14,544 ) 14,993 ( 505 ) ( 58,487) ( 1,970 ) - 3,143 ( 656 ) ( 36,636) ( 1,234 ) 1,217 ( 41 ) 2,464 ( 83 ) ( 85,444) ( 2,878 ) - ( 14,812) ( 3,091 ) ( 26,007) ( 876 ) ($ 181,458) ( 6,112 ) ( 83,129) ( 2,800 ) ,693 ( 14,544 ) ,993 ( 505 ) ( 53,173) ( 1,791 ) ,143 ( 656 ) ( 24,820) ( 836 ) ,217 ( 41 ) ,464 ( 83 ) ( 85,444) ( 2,878 ) ( 96) ( 20 ) ( 9,114 ) ( 307 ) $ 3,759,901 ( 126,150 ) 987,618 ( 33,136 ) 835,742 ( 170,959 ) 102,112 ( 3,426 ) $ - 140,024 ( 4,698 ) - ( 25,152) ( 5,145 ) ( 469,578) ( 15,755 ) - 175,194 ( 5,878 ) - 173,644 ( 5,826 ) - ( 83,216) ( 2,792 ) - 4,207 ( 860 ) 49,696 ( 1,667 )

172 ( )( 6) ( ) 1 $ 2,027 ( 68 ) 149,025 ( 5,000 ) 25,454,201 ( 5,206,902 ) $4,804, ,194 $6,944, ,011 $17,911, US$1 $ RMB$1 $ KRW$1 $ US$1 $ RMB$1 $ KRW$1 $ Dream Pacific International Corp. Hot Tracks Tech Smart Prime View Communications Ltd. Prime View Communications Ltd. PVI International Corp. PVI International Corp. Hot Tracks International Ltd. Tech Smart Logistics Ltd. Tech Smart Logistics Ltd. E Ink Corporation 2 Hydis Technologies Co., Ltd. 3 Hot Tracks International Ltd. Dream Pacific International Corp. 4 Tech Smart Logistics Ltd. Dream Pacific International Corp. Dream Pacific International Corp. E Ink Corporation 5 Dream Pacific International Corp. Leading Concept Mobilio Limited Hydis Technologies Co., Ltd

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