目 致股東報告書 1 公司簡介 5 設立日期 5 公司沿革 5 公司治理報告 7 組織系統 7 董事 監察人 總經理 副總經理 協理 各部門及分支機構主管資料 10 公司治理運作情形 27 會計師公費資訊 38 更換會計師資訊 38 公司之董事長 總經理 負責財務或會計事務之經理人 最近一年內公司之

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2 目 致股東報告書 1 公司簡介 5 設立日期 5 公司沿革 5 公司治理報告 7 組織系統 7 董事 監察人 總經理 副總經理 協理 各部門及分支機構主管資料 10 公司治理運作情形 27 會計師公費資訊 38 更換會計師資訊 38 公司之董事長 總經理 負責財務或會計事務之經理人 最近一年內公司之董事長 總經理 負責 財務或會計事務之經理人, 最近一年內曾任職於簽證會計師所屬事務所或其關係企業者 38 最近年度及截至年報刊印日止, 董事 監察人 經理人及持股比例超過 10% 之股東權移轉及股權質 押變動情形 39 持股比例佔前十大股東間互為財務會計準則公報第六號關係人關係資訊 42 公司 公司之董事 監察人 經理人及公司直接或間接控制之事業對同一轉投資事業之持股數, 合 併計算綜合持股比例 43 募資情形 44 資本與股份 44 最近二年度每股市價 淨值 盈餘 股利及相關資料 47 公司股利政策及執行狀況 48 公司買回本公司股份情形 / 公司債辦理情形 52 公司債 / 特別股 / 海外存託憑證 / 員工認股權憑證 / 併購受讓他公司股份辦理情形 52 資金運用計劃執行 52 營運概況 53 業務內容 53 市場及產銷概況 67 從業員工最近二年度及截至年報刊印日止資料 78 環保支出資訊 78 勞資關係 79 截至年報刊印日仍有效存續及最近年度到期之重要契約 83 財務概況 84 最近五年度簡明資產負債表 損益表及會計師查核意見 84 最近五年度財務分析 87 最近年度財務報告之監察人審查報告 90 最近年度財務報表 91 最近年度合併財務報表 152 最近年度截至年報刊印日止, 財務週轉情形對公司財務狀況之影響 221 財務狀況及經營結果之檢討分析與風險管理 222 財務狀況檢討分析 222 經營結果檢討分析 223 現金流量檢討分析 224 最近年度重大資本支出對財務業務之影響 225 最近年度轉投資概況 225 風險管理之檢討分析 226 其他重要事項 232 特別記載事項 233 關係企業合併報告書 239 最近年度及截至年報刊印日止, 私募有價證券辦理情形 239 最近年度及截至年報刊印日止, 子公司持有或處分本公司股票情形 239 其他必要補充說明事項 239 最近年度及截至年報刊印日止, 如發生本法第三十六條第二項第二款 239 所定對股東權益證券價格有重大影響之事項 239 錄

3 Contents Letter to Shareholders 5 Company Background 5 Date Established 5 Company Milestone 5 Corporate Governance 7 Organization 7 Information on Directors, Supervisors, Presidents, Sr. Executives of Divisions & Departments 10 management & operation of the company 27 CPA related information 38 Chairman, President, Management of Finance & Accounting dept who has been employed by auditing CPA firms or its subsidiaries in the recent 1 year 38 Transfer & pledge of stock equity by Directors, Supervisors, Sr. Managers & holders of 10% or more of company shares in the recent years and up to report goes to press 39 Top 10 shareholders relationships information according to Accounting Regulations article 6 42 Investment made in the same/outside enterprise by our company, its directors, supervisors and directly/indirectly controlled affiliates. Number of shares acquired & combined shareholding % 43 Implementation of Capitalization Program 44 Capital & shares information 44 Share price, net worth, profits, dividends & other related information 47 Company dividends policy & its implementation 48 Buy back shares & bonds issuance 52 Issue of preferred stocks/overseas depositary receipts/warrants, merger & issue of new stocks 52 Implementation of capitalization program 52 Report on Business Operations 53 Overview of business 53 Market & business of major product groups 67 Human Resources related information 78 Report on environmental protection & related expenditures 78 Labor relations 79 Major contract in force 83 Financial Position 84 Brief Balance Sheet, Income Statement and CPA s audited opinion for the latest 5 years 84 Financial analysis for the latest 5 years 87 Supervisor s report 90 Financial report for the latest few calendar years 92 Consolidated financial report 153 The effects of financial turnover rate to our company s financial situation 221 Financial Status, Results of Operations & Risk Factors 222 Financial status review and analysis 222 Review and analysis of the results of operation 223 Review and Analysis of Cash Flow 224 Important Capital expenditure & its effect on company s operational and financial situation 225 Investments in outside companies 225 Risk control review and analysis 226 Other Important Matters 232 Special Reports 233 Report on affiliated companies 239 Private placement of Company Securities 239 Company shares held and/or traded by its subsidiaries 239 Important resolutions passed at the Shareholders conference and Board Meetings 239 Other essential supplementary information 239 Other mandatory disclosure items (according to article 36, clause 2, 239 item 2 of the Security Exchange Law) 239

4 各位股東女士先生們 : 致股東報告書 97 年全球金融風暴愈演愈烈, 嚴重影響全球整體經濟, 台灣及敦南科技也無法置身事外, 在該年終止了本公司自 1997 年起 11 年每年營收連續創新高的優秀紀錄 不過, 本公司仍維持台灣前三大分離式元件 全球前三大影像感測器及台灣前三大手機 CMOS 照相機模組供應商的地位 ( 一 ) 97 年度營業報告 一 97 年營業計劃實施成果 本公司在海內外全體員工的努力下, 營收為新台幣 110 億 9 仟 6 百萬元, 其中半導體相關產品營收較前一年減少 11.8%, 影像相關產品營收則較去年同期下滑了 12.8% 97 年各季的表現尤以第四季較為慘重 ; 因金融風暴造成訂單全面急速委縮, 營收較第三季下滑了 28%, 其中晶圓代工季減 47% 最為嚴重 在獲利方面, 遭受新台幣匯率顯著升值 實施員工分紅費用化 部分原物料價格高漲影響, 第四季更有需求下滑 產能利用率低 平均銷售價格下滑等衝擊 ; 國內半導體業者普遍轉差, 敦南稅前淨利為新台幣 5 億 7 仟萬元, 較前一年的 12 億 4 仟 8 佰萬元減少 54%, 稅後淨利為新台幣 4 億 6 仟萬元, 稅後每股盈餘 1.04 元 二 研究發展狀況 新產品的推出是敦南保持每年營收成的重要推手, 也是未來敦南提昇獲利的重要推力 97 年投入之研發費用共計新台幣 221 百萬元, 佔整體營收之 2% 97 年敦南共申請了 29 件, 去年總共通過了 27 件的專利申請, 成果卓越 ( 二 ) 98 年度營業計劃概要 一 經營方針 預估 98 年全球經濟景氣仍不明朗, 公司採取資源整合 降低資本支出等作為, 以減少對公司營運的衝擊, 確保足夠現金部位可支應不景氣為主要目標 98 年是所有產業提前整頓的契機, 在未來能脫穎而出的必是品質價格兼備的好廠商, 也是敦南積極努力的目標 我們不但努力開拓新產品的市場 ; 也積極發展各項成熟產品的新用途及新市場, 以提昇產品的投資報酬率 98 年敦南也計劃將新設計及過去委外生產的產品轉回自家晶圓廠生產, 預計在下半年可以大幅提昇產能利用率 二 98 年之營業目標及展望 根據 isuppli 的估計,98 年整個半導體產業將較前一個年度下滑 20%, 敦南今年將以超越整體半導體產業表現為主要營業目標 在 98 年半導體相關產品 ( 包括分離式元件 類比事業及 6 吋晶圓廠 ) 仍將以成為一 全方位電源管理解決方案 的廠商為目標, 陸續推出更完整 更有效率的各項電源管理產品, 以滿足客戶一次購足 一次測試 簡易維修與品質更穩定的好處及節能趨勢的需求 我們也期望能將價格及快速服務的優勢發揮得更淋漓盡致 有鑑於我們過去幾年所努力奠立良好的基礎, 敦南的電源管理相關產品在新一年可望在已然成為全球經濟成長引擎的中國大陸市場有更進一步的收獲 影像相關產品事業部將致力提昇以提高 CIS 客戶採用本公司自製 SENSOR 的比例, 讓我們對關鍵零組件有更好的掌握能力並可大幅降低生產成本 敦南也將陸續為公司優秀成熟的產品開發出新的應用市場 ; 並積極透過投資或策略聯盟等方式, 減少惡性競爭 提高生產效益, 增進產業間相互扶持的合作關係 全球手機在 98 年預計將委縮 5 至 10%, 但照相機模組的搭載率仍上昇, 因此是少數在 98 年仍將有成長的產業 本公司在 97 年年底已陸續接到更多供應高階產品的訂單 ; 而與原來就有合作的客戶也達成更緊密互惠雙贏的合作關係 ; 預計 98 年的營收及出貨量都可望較前一年度成長 -1-

5 展望 98 年, 敦南科技仍將持續將現有的核心技術發揚光大, 努力研發創新, 加速新產品之開發, 與我們的客戶及供應商更緊密合作 ; 共同提高營運績效 提升產品品質 降低成本, 增加市佔率, 獲取更好的利潤, 並與支持我們的股東 員工和公司一起分享成果, 達到三嬴的局面! 最後, 要感謝我們的客戶 各位股東女士 先生以及努力不懈的員工, 對你們長久以來的不斷支持, 謹致上最誠摯的謝忱 董事長 -2-

6 Dear Shareholders, To Our Shareholders The global financial crisis starting in 2008 is raging on with increasing fury. It is seriously impacting the world economy as a whole. Neither Taiwan nor Liteon-Semi is spared. Our company's excellent record of uninterrupted annual sales growth in the past 11 years, ever since 1997, was now broken in But, at the end of 2008 we were still ranked in the top three position among suppliers of discrete components in Taiwan, among makers of mobile phones and CMOS camera modules in Taiwan, and among image sensor manufacturers in the whole world. ( I ) Business Report Implementation of Operation Plan of 2008 Our company, whole-heartedly supported by all our workers on every level, achieved total sales of NT$11,096 million. Of this amount, income from semiconductor and related products dropped by 11.8% while income from imaging and related products by 12.8%. In 2008, because of the rapid overall decrease in orders the company's performance was especially disappointing in the fourth quarter when income slid by a whopping 28 % from the third quarter level. Most alarming was a quarterly decrease of 47 % in OEM of chips. With regard to profit, semiconductor producers in this country generally were severely hurt by New Taiwan Dollar's marked revaluation, employee bonus payment in cash, rising prices of some raw materials, and, particularly in the fourth quarter, by contracted market demand, lowered capacity utilization rate, and finally, by plunging selling prices of our products. Before-tax net profit of Liteon-Semi stood at NT$570 million, that is 54% lower than the same period in the previous year (NT$1,248 million). After-tax net earnings was NT$460 million, which comes to NT$1.04 per share. 2. Research and Development Putting new products on the market has been a vital means to increase Liteon-Semi's sales year after year, as well as the primary motive power behind Liteon-Semi's push toward greater profitability. In 2008, we spent a total of NT$221 million on R&D work, which is 2% of the company's consolidated revenues. In the same year, Liteon-Semi applied for 29 patents and received approval for 27 patents. This was a remarkable achievement. ( II ) Outline of 2009 Operation Plan 1. Principles of Operations As future of the global recession in 2009 remains uncertain, our company has decided to try to integrate our resources and to lower capital costs in order to ensure an adequate cash flow in case worst comes to the worst The year of 2009 offers all industries a good opportunity to streamline its businesses. A company that makes good use of this opportunity will emerge as a winner in quality and cost competitions. Liteon-Semi is aiming at achieving such a position. We are working hard not only to open up markets for new products, but also to find new applications and new markets for our mature and established products in order to raise returns for the investment made in developing and producing them. In 2009, Liteon-Semi also will produce newly designed devices in, and move back formerly farmed-out production to our own manufacturing facilities. It is estimated that in the second half of the year, utilization of our own production facilities will be substantially increased. 2. Outlook and Target of 2009 Operations A prognosis by isuppli indicates that in 2009, the entire semiconductor industry worldwide will shrink by 20%. Liteon-Semi has set its main target at beating this industry-wide average. -3-

7 In 2009, as a producer of semiconductors and related products (including discrete components, analog IC, and 6-inch wafer fabs) we aim at becoming the provider of "Total power management" solutions for clients in need of products of high reliability, easy maintenance and thrifty energy consumption. And they can achieve "one-stop shopping" and "single trial run" by us. We also hope to do our utmost in providing reasonable price and fast service. From the groundwork we have carefully and energetically built up in recent years, Liteon-Semi can expect to reap further gains with its total power management products in the mainland Chinese market which has become the engine pulling global economic development upward to new heights. Our Imaging products Divisions will try to further expand the market share of the sensors we make among CIS buyers so that we will have a better grip on the supply of related key parts and components and vastly lower production cost. Liteon-Semi will continue to open up new markets for its well-developed mature products by finding new use and applications for these products. At the same time, it will strive to reduce/minimize unfair and cut-throat competition by means of strategic alliances, joint investments, etc. in order to enhance productive efficiency and strengthen inter-company cooperation. World-wide mobile phone market is expected to contract by 5 to 10% in But camera modules, on the other hand, are likely to buck the general trend and continue to expand their market. At the end of 2008, Liteon-Semi received substantially more orders for high-end products, and improved co-operation with long-time clients in a win-win relationship. We see hopes that our sales and production in 2009 will surpass those of In 2009, Liteon-Semi Technology Corporation will persistently perfect our core technologies; do our best in research and innovation; speed up new product development; and close ranks with our clients and suppliers. We will step forward, hand in hand, to streamline operations efficiency; upgrade product quality; lower costs; increase our market share; gain greater profit; and share the fruits of success with shareholders and employees. Ours will be a "win-win-win" game for all these three sides. Finally, we wish to say thanks to our clients, shareholders, and our hard-working staff and workers. Our heart-felt gratitude goes to all of you for your long and unfailing support and encouragement. Chairman of the Board -4-

8 公司簡介 Company Background 一 設立日期 79 年 4 月 12 日 二 本公司之主要沿革如下 : 79 年 公司成立, 設立資本額為新台幣 19,882 萬元, 包括技術股作價 2,982 萬元 81 年 ~84 年 證管會核准公開發行 獲得經濟部工業局開發彩色電荷耦合影像感測器之補助經費 1,150 萬元及無息貸款 1,150 萬元 取得國際標準品保制度 ISO-9002 之資格認證 購置新店市寶橋路遠東 ABC 工業城 A 棟 8 9 樓作為辦公廠房 獲得經濟部工業局開發 300 dpi 彩色接觸式影像感測器之補助經費 1,500 萬元及無息貸款 1,530 萬元 資本額變動, 盈餘轉增資至 34,768 萬元 股票正式於櫃檯買賣中心掛牌買賣 成立敦南科技菲律賓子公司 85 年 ~88 年 取得國際標準品保制度 ISO-9001 之資格認證 獲得第五屆經濟部產業科技發展獎 - 傑出獎 獲得經濟部工業局開發面積型彩色影像感測器之補助經費 1,900 萬元及無息貸款 1,900 萬元 資本額變動, 盈餘 員工紅利及資本公積轉增資至 109,437 萬元 89 年 ~92 年 合併旭興科技股份有限公司 成立敦南科技 ( 無錫 ) 子公司 資本額變動, 盈餘及員工紅利轉增資至 314,328 萬元 93 年 資本額變動, 盈餘及員工紅利轉增資至 338,490 萬元 成立敦南微電子 ( 無錫 ) 子公司 成立昂寶電子 ( 上海 ) 子公司 成立 Lite-On Semiconductor (Korea) Corp. 子公司 股票正式於台灣證券交易所掛牌買賣 94 年 合併立生半導體股份有限公司, 資本額變動至 382,934 萬元 資本額變動, 盈餘 員工紅利及資本公積轉增資至 406,864 萬元 95 年 ~97 年 資本額變動, 盈餘及員工紅利轉增資至 452,305 萬元 1. Date Established April 12th, Milestones in the History of Liteon Semiconductor Corporation: 1990 Lite-on Semiconductor Corporation was founded. Capitalization: NT$198,820,000 inclusive of NT$29,820,000 of technology capital ~1995 having been approved by the Securities Exchange Commission, the Liteon Semiconductor Corp. became a publicly issued company. Industrial Development Bureau, Ministry of Economic Affairs, awarded us a grant of NT$11,500,000-5-

9 from the Key Product Development Fund to develop color CCD along with an interest-free loan of NT$11,500,000. The company completed ISO-9002 certification. We acquired property for use as office and plant at this address: 8 th and 9 th Floors, Building A, Far East Industrial City, Paochiao Road, Hsintien, Taipei Industrial Development Bureau, Ministry of Economic Affairs, awarded us a grant of NT$15,000,000 to develop 300 dpi color CIS and an interest-free loan of NT$15,300,000. We plowed back profits to increase company capital to NT$347,680,000. Our stocks became OTC listed. Our subsidiary, Dyna Image Corporation Philippines was established in the Philippines 1996~1999 Our company was ISO-9001 certified. Industrial Development Bureau, Ministry of Economic Affairs, awarded us the 5th Excellent Awards of Industrial Technology Development for Industry Prize. Industrial Development Bureau, Ministry of Economic Affairs, awarded us a grant of NT$19,000,000 to develop color area array sensor and an interest- free loan of NT$19,000,000. Profit surplus, Bonus to employees and Capital surplus were plowed back to increase company capitalization to NT$1,094,370, ~2003 Merge with Liteon Power Semiconductor. A subsidiary, Lite-On Semiconductor (Wuxi) Co., Ltd., was established Profit surplus and bonus were plowed back to increase company capitalization to NT$3,143,280, Profit surplus and bonus were plowed back to increase company capitalization to NT$3,384,900,000. Our subsidiary, Liteon Microelectronics Wuxi was established. Our subsidiary, On Bright Electronics (Shanghai) was established. Our subsidiary, Lite-On Semiconductor (Korea) Corp., was established. Our stocks transferred to trade on the main board on July 19th Acquired Antek Semiconductor Corp. and capital totaled to NT$3,829,340,000 Profit surplus, Bonus to employees and Capital surplus were plowed back to increase company capitalization to NT$4,068,640, ~2008 Profit surplus, Bonus to employees were plowed back to increase company capitalization to NT$4,523,046,

10 一 公司組織 公司治理報告 Corporate Governance Organization 分離式元件製造工廠 Discrete Production Site 1 各主要部門所營業務 (Organization) 敦南無錫廠 LSC Wuxi Site 股東大會 Shareholders 董事會 Board of Directors 監察人 Supervisor 敦南菲律賓廠 Dyna Image Corp. The Philippines Site CMOS 照相機模組事業部 CMOS Camera Module Division 接觸式影像感測器事業部 Contact Image Sensor Division 稽核室 Auditor Integrated Sensor Division IS 事業部 DC Power Management Division DPM 事業部 總經理 President 分離元件事業部 Discrete Division 總經理室 President's Office 晶圓代工事業部 Foundry Division 財務處 Finance Dept 管理處 Administration Dept -7-

11 2 各主要部門所營業務 (Major Divisions and Their Functions) 部門 Division 總經理 President 主要職掌 Major Functions. 秉承股東大會及董事會之決議與董事長之命令, 綜理本公司一切業務 Following the decisions made at the Shareholders Conference and meetings of the Board of Directors, and Instructions of the Chairman of the Board, the President takes charge of all business operations. 稽核室 Internal Auditing. 檢查保護公司資產安全 / 檢查會計及業務資訊可靠及完整 / 檢查各項資源之運用之率 / 檢查內部控制運作並提改善之建議 Examine & and protect company properties/ check accounting and operational information and data are accurate and complete/ensure all resources utilization is efficient/ensure internal auditing and control is effective and to make correction suggestions. 財務處 Finance Department 管理處 Administrative Department. 擬訂短 中 長期資金之取得運用與調度之計劃 / 財務報表之編製 分析 追蹤及審核 / 電腦軟 硬體之安裝與維護管理 / 通訊網路規劃與管理 / 企業全球電子化專案之推動以及股務相關事宜 Makes plans to acquire short- medium- and long-term funds, and control their use. / compile, analyze, follow up and audit financial reports and tables./ acquires, installs all IT software and hardware and takes charge of their maintenance / plans and manage the internet communications/ implements the plan to computerize and digitalize operations of the company world-wide and matters related to stock equity. 綜理有關人事 總務及法務之一切相關事宜 In charge of human resources, administration, legal matters 事業部 ( 營運方面 ) Production Operations Divisions 業務 Sales 國內外市場資料之收集 調查及拓展銷售市場 / 研訂及執行銷售計劃 Collect market data and expand markets/ Plan & execute Sales target. 生產 Production 依生產規格及標準作業程序按時製造各項產品 / 持續生產力及品質改善 / 產機器及工廠設施之保養 維護 及規劃 The Division manufactures products of specifications/ schedule/ operational procedures set out by the company and continues to improve productivity and product quality /formulates plans for acquiring and installing production machinery and plant facilities, takes charge of maintaining and servicing them to meet the needs of production operations. 資材 ( 採購 生管 進出口 保稅 倉管 ) Materials and Supplies Division (procurement, production management, import/export, customs bond and storage) -8-

12 部門 Division 主要職掌 Major Functions 品質保證 Quality Assurance Division 草擬和維持品質手冊之品質政策及管制進料 製程 可靠度及出貨管制各程序之運作 依品質政策與品質目標實施, 並協調有關部門解決品質問題 This Division compiles and produces a Quality Assurance Manual, then formulates the company s quality control policy and causes it to be implemented during the procurement, and manufacturing processes through specific reliability assurance and shipment control programs. Implementation of the quality control policy should be carried out in line with the company s quality target. The Division should coordinate concerned divisions and departments to solve any quality assurance problems. 製程工程 Manufacture Process Division 製程設計及改良 / 治 工具設計及製作 / 產品規格審訂 設計及製作 / 材料 / 組件規格製定及開發 Designs & improves manufacturing processes / designs and makes tools for the manufacturing process/ designs and makes prototypes of new products and set specifications for them/ works out and develops the specifications for materials and components. 研究發展 Research and Development Division. 半導體 IC 製程之整合 / 半導體 IC 晶片之設計 / 新產品之設計與規劃 / 協助品質保證處處理客戶訴怨及失效分析 Integrates the manufacturing processes of semi-conductor IC/ designs semi-conductor IC wafers/ designs and plans prototypes of new products/ assists the Quality Assurance Division deal with customer complaints by analyze the cause of these complaints. -9-

13 二 董事 監察人 總經理 副總經理 協理 各部門及分支機構主管資料 Information on Directors, Supervisors, President, Vice Presidents, Senior Executives of Divisions and Departments ( 一 ) 董事及監察人資料 Information on Directors, Supervisors 98 年 4 月 12 日 職稱 Title ( 註 1) 董事長 Chairman 姓名 Name 源泰投資 ( 股 ) 公司代表人 : 宋恭源 選 ( 就 ) 任日期 Elected Date 年 任期 Term 初次選任日期 ( 註 2) Date of 1 st Term 選任時持有股份 Shares held on election day 股數 Shares 8,984,102 - 持股比率 Shares held % 2.07% - 現在持有股數 Shares held at present 股數 9,255,421 3,535,136 持股比率 2.05% 0.78% 配偶 未成年子女現在持有股份 Shares held by spouse, young children 股數 - - 持股比率 - - 利用他人名義持有股份 Shares held under name of another 股數 - - 持股比率 - - 主要經 ( 學 ) 歷 ( 註 3) Experience & Educational background 交通大學名譽管理學博士 / 台北工專電子工程科 目前兼任本公司及其他公司之職務 Concurrent jobs with other co. 具配偶或二親等以內關係之其他主管 董事或監察人 Directors/Supervisors, Sr. Executives, who are spouse or consanguineous to 2 nd degree 職稱姓名關係 註 4 董事宋明峰父子 副董事長 / 執行長 V Chairman/CEO 陳忠雄 ( 註 ) 年 ,283, % 5,625, % 67, % - - 台灣大學機械系 註 5 董事賴達雄 二親等姻親 董事 Director 源泰投資 ( 股 ) 公司代表人 : 林行憲 年 ,984, % - 9,255, % 杜蘭大學 MBA 註 6 董事 Director 盧明光 年 ,724, % 2,914, % 173, % 3,200,000 ( 信託 ) 0.71% 大同工學院電機系 註 7 董事 Director 新盛投資有限公司代表人 : 徐善可 年 , % - 5,151, % 政治大學 MBA 註 8 董事 Director 大榮投資 ( 股 ) 公司代表人 : 宋明峰 年 ,345, % - 11,688,295 10,535, % 2.33% 南加州大學註 9 董事長宋恭源父子 -10-

14 職稱 Title ( 註 1) 姓名 Name 選 ( 就 ) 任日期 Elected Date 任期 Term 初次選任日期 ( 註 2) Date of 1 st Term 選任時持有股份 Shares held on election day 股數 Shares 持股比率 Shares held % 現在持有股數 Shares held at present 股數 持股比率 配偶 未成年子女現在持有股份 Shares held by spouse, young children 股數 持股比率 利用他人名義持有股份 Shares held under name of another 股數 持股比率 主要經 ( 學 ) 歷 ( 註 3) Experience & Educational background 目前兼任本公司及其他公司之職務 Concurrent jobs with other co. 具配偶或二親等以內關係之其他主管 董事或監察人 Directors/Supervisors, Sr. Executives, who are spouse or consanguineous to 2 nd degree 職稱姓名關係 董事 Director 賴達雄 年 ,161, % 1,196, % 163, % - - 台北醫學院 賴牙科醫院院長 副董事長 陳忠雄 二親等姻親 獨立董事 Independent Director 獨立董事 Independent Director 黃顯雄 年 王金培 年 , % 24, % 交通大學電子物理系 東吳大學會計系 註 10 註 11 監察人 Supervisor 明興投資 ( 股 ) 公司代表人 : 吳基弘 年 ,290, % - 6,475,483 28, % 0.01% - 12, % 淡江大學商學系 註 12 監察人 Supervisor 薛康 年 交通大學管研所 註 13 監察人 Supervisor 徐桂英 年 % % % - - 東吳大學會計系 註 14 註 : 陳忠雄先生之執行長職務於 97 年 7 月卸任 註 1: 法人股東應將法人股東名稱及代表人分別列示 ( 屬法人股東代表者, 應註明法人股東名稱 ), 並應填列下表一 註 2: 填列首次擔任公司董事或監察人之時間, 如有中斷情事, 應附註說明 註 3: 與擔任目前職位相關之經歷, 如於前揭期間曾於查核簽證會計師事務所或關係企業任職, 應敘明其擔任之職稱及負責之職務 註 4: Lite-On Electronics H.K. Ltd. Lite-On Electronics Co., Ltd. (HK) Lite-On Technology International Inc. (USA) 源泰投資 ( 股 ) 公司 傑群科技股份有限公司 光寶電子 ( 天津 ) 有限公司 光寶電子 ( 廣州 ) 有限公司 光寶電子 ( 東莞 ) 有限公司 光寶科技 ( 廣州 ) 有限公司 東莞致力電腦有限公司 東莞致通電腦有限公司 中寶運通 ( 無錫 ) 有限公司 建興電子科技 ( 股 ) 公司 建興電子科技 ( 香港 ) 有限公司 建興電子國際 ( 香港 ) 有限公司 建興光電科技 ( 廣州 ) 有限公司 技興商貿 ( 廣州 ) 有限公司 建興 ( 廣州 ) 電子科技有限公司 建興照明 ( 鎮江 ) 有限公司 建興光電科技 ( 北海 ) 有限公司 閎暉實業股份有限公司 敦揚科技股份有限公司 力信 -11-

15 興業股份有限公司 光寶力信科技 ( 贛州 ) 有限公司 光寶綠色能資科技股份有限公司 Perlos Oyj 光林電子股份有限公司 光寶科技股份有限公司董事長 ; Lite-On Technology (Europe)B.V. Lite-On Electronics (Europe) Ltd. Maxi Switch S. A. DE C.V. Maxi Switch Inc. Lite-On, Inc. (USA) Lite-On Technology USA, Inc. Lite-On Trading USA, Inc. Lite-On Service USA, Inc. Lite-On S&D, Inc. Lite-On Electronics Co., Ltd.(Thailand) LTC Group Ltd. (BVI) Lite-On Singapore Pte. Ltd. Lite-On International Holding Co., Ltd.(BVI) Lite-On Overseas Trading Co. Ltd. Titanic Capital Services Ltd. LTC International Ltd. Loe-Nel Ltd. (BVI) Lite-On China Holding Co. Ltd.(BVI) I-Solutions Ltd. Natsteel Electronic Systems S.A. de C.V. LTC International (L) Bhd. 光寶通信 ( 廣州 ) 有限公司 光寶電子通訊 ( 廣州 ) 有限公司 旭麗電子 ( 東莞 ) 有限公司 旭麗電子 ( 廣州 ) 有限公司 旭基有限公司 源興電腦科技 ( 東莞 ) 有限公司 東莞旭福電腦有限公司 中寶科技 ( 中國 ) 有限公司 無錫光寶光電公司 光寶 ( 廣州 ) 計算機科技有限公司 光寶 ( 廣州 ) 精密模具有限公司 光寶數碼電子 ( 東莞 ) 有限公司 High Yield Group Co., Ltd. Lite-On (USA) International Inc. Lite-On Sales & Distribution Inc. Lite-On Americas Inc. Silitech (BVI) Holding Ltd. Silitech (Bermuda) Holding Ltd. Silitech Technology Corp. Ltd. Silitech Technology Corp. Sdn. Bhd. Silitech Technology (Europe) Ltd. Silitech (Hong Kong) Holding Ltd. 閎暉電子 ( 常熟 ) 有限公司 閎暉科技 ( 蘇州 ) 有限公司 旭榮電子 ( 深圳 ) 有限公司 旭盈有限公司 旭盈表面處理 ( 深圳 ) 有限公司 Major Suit (HK) Co. Ltd 旭佳表面處理 ( 深圳 ) 有限公司 Lite-On Automotive International(Cayman)Co., Ltd. 敦揚 ( 廣州 ) 汽車電子有限公司 Lite-On Automotive Electronics(Europe) BV 敦揚科技 ( 無錫 ) 有限公司 Lite-On Automotive Holdings (Hong Kong) Ltd. Lite-On Automotive Nortn America Inc. 力銘科技股份有限公司 金居開發銅箔 ( 股 ) 公司董事代表人 ; EAGLE ROCK INVESTMENT LTD. LI SHIN INTERNATIONAL ENTERPRISE CORP. 惠州市力信電子有限公司 惠州富泰電子有限公司 蘇州力信電子有限公司 蘇州福泰電子有限公司 力信科技 ( 惠州 ) 有限公司 FORDGOOD ELECTRONIC LTD. CHEAR MINE ELECTRONIC (M)SDN. BHD 董事 ; 光寶匯才資訊服務 ( 股 ) 公司監察人代表人 註 5: 光寶科技股份有限公司董事代表人 ; 菲律賓敦南科技 ( 股 ) 公司 昂寶電子 ( 上海 ) 有限公司 Smart Power Holding Group Co.Ltd. 易亨電子 ( 股 ) 公司 金居開發銅箔 ( 股 ) 公司董事長 ; 新東亞微電子 ( 股 ) 公司 朋程科技股份有限公司 宏華創業投資 ( 股 ) 公司 達爾科技 ( 股 ) 公司董事代表人 ; 上海旭福電子有限公司 DYNA International Holding Co.,Ltd. DYNA International Co.,Ltd. 敦南科技 ( 無錫 ) 有限公司 敦南微電子 ( 無錫 ) 有限公司 Lite-On Semiconductor(HK) LTD On-Bright electronics (Hong Kong) Co., Limited On-Bright electronics Incorporated Ze Poly Pte Ltd. 董事 ; DIODES,INC. 董事兼副董事長 註 6: 光寶不動產管理 ( 股 ) 公司 光寶匯才資訊服務 ( 股 ) 公司 光寶 ( 廣州 ) 計算機科技有限公司 Lite-On (Finland) Oyj 董事長 ; 光寶科技 ( 股 ) 公司副董事長 ;Lite-On Electronics (Europe) Ltd. Lite-On Technology Mexico S.A.De C.V. Lite-On Electronics H.K. Ltd. Lite-On Electronics Co., Ltd. (HK) Maxi Switch S. A. DE C.V. Maxi Switch Inc. Lite-On, Inc. (USA) Lite-On Technology USA, Inc. Lite-On Trading USA, Inc. Lite-On Service USA, Inc. Lite-On Technology International Inc. (USA) Lite-On Electronics Co., Ltd.(Thailand) GVC Subic Corp. 源泰投資 ( 股 ) 公司 LTC Group Ltd. (BVI) Lite-On Singapore Pte. Ltd. Lite-On International Holding Co., Ltd.(BVI) Lite-On Overseas Trading Co. Ltd. Titanic Capital Services Ltd. LTC International Ltd. Loe-Nel Ltd. (BVI) Lite-On China Holding Co. Ltd.(BVI) I-Solutions Ltd. 傑群科技股份有限公司 Natsteel Electronic Systems S.A. de C.V. LTC International (L) Bhd. 光寶電子 ( 天津 ) 有限公司 光寶科技 ( 廣州 ) 有限公司 東莞致力電腦有限公司 東莞致通電腦有限公司 光寶通信 ( 廣州 ) 有限公司 光寶電子通訊 ( 廣州 ) 有限公司 旭麗電子 ( 東莞 ) 有限公司 旭麗電子 ( 廣州 ) 有限公司 旭基有限公司 東莞旭福電腦有限公司 中寶科技 ( 中國 ) 有限公司 中寶運通 ( 無錫 ) 有限公司 無錫光寶光電公司 光寶 ( 廣州 ) 精密模具有限公司 光寶數碼電子 ( 東莞 ) 有限公司 建興電子科技 ( 股 ) 公司 建興電子科技 ( 香港 ) 有限公司 建興電子國際 ( 香港 ) 有限公司 High Yield Group Co., Ltd. Lite-On (USA) International Inc. Lite-On Sales & Distribution Inc. Lite-On Americas Inc. 建興光電科技 ( 廣州 ) 有限公司 技興商貿 ( 廣州 ) 有限公司 建興 ( 廣州 ) 電子科技有限公司 建興照明 ( 鎮江 ) 有限公司 建興光電科技 ( 北海 ) 有限公司 閎暉實業股份有限公司 Silitech (BVI) Holding Ltd. Silitech (Bermuda) Holding Ltd. Silitech Technology Corp. Ltd. Silitech Technology Corp. Sdn. Bhd. Silitech Technology (Europe) Ltd. Silitech (Hong Kong) Holding Ltd. 閎暉電子 ( 常熟 ) 有限公司 閎暉科技 ( 蘇州 ) 有限公司 旭榮電子 ( 深圳 ) 有限公司 旭盈有限公司 旭盈表面處理 ( 深圳 ) 有限公司 Major Suit (HK) Co. Ltd 蘇州旭隆模具製造有限公司 旭佳表面處理 ( 深圳 ) 有限公司 敦揚科技股份有限公司 Lite-On Automotive International(Cayman)Co., Ltd. 敦揚 ( 廣州 ) 汽車電子有限 -12-

16 公司 Lite-On Automotive Electronics(Europe) BV 敦揚科技 ( 無錫 ) 有限公司 Lite-On Automotive Holdings (Hong Kong) Ltd. Lite-On Automotive Nortn America Inc. 力信興業股份有限公司 力銘科技股份有限公司 光寶綠色能資科技股份有限公司 光林電子股份有限公司 宇通光能 ( 股 ) 公司董事代表人 ; 光寶力信科技 ( 贛州 ) 有限公司 Perlos Oyj 董事 ; 飛利浦建興數位科技股份有限公司監察人代表人 註 7: 朋程科技 中美矽晶製品股份有限公司 傳承光電股份有限公司董事長 註 8: 兼任裕隆企業集團總管理處副執行長 ; 世紀民生科技 ( 股 ) 公司 新揚管理顧問 ( 股 ) 公司 華晶科技 ( 股 ) 公司 台灣光罩 ( 股 ) 公司 翔韋投資 ( 股 ) 公司 常憶科技 ( 股 ) 公司 生揚創業投資 ( 股 ) 公司董事長 富裕創業投資 ( 股 ) 公司 新盛二創業投資 ( 股 ) 公司董事長 註 9: 兼任閎暉實業股份有限公司董事代表人 ; 敦揚科技股份有限公司監察人 ; 大榮投資 ( 股 ) 公司 明興投資 ( 股 ) 公司 敦源投資 ( 股 ) 公司 大松投資 ( 股 ) 公司董事長 註 10: 兼任勝華科技 ( 股 ) 公司董事兼董事長 群華電子 ( 股 ) 公司法人董事代表人兼董事長 United Win(China) Technology Limited Dongguan Masstop Liquid Crystal Display Co., Ltd. 聯建投資 ( 股 ) 公司董事長 ; 兼任 Wintek Technology(Cayman)Corp United Win Technology(Cayman) Corp. United Win (H.K.) TechnologyLimited Wintek (B.V.I.) Corp. Wintek Electro-Optics Corp. Wintek Europe Wintek (Central Europe) GmbH Masstop Asia Pacific Ltd. Wintek International Holding (Cayman) Corp. Wintek Far East(Cayman) Corp. Co-Win (Samoa) Limited Wintek Technology (India) Private Ltd. 法人董事代表人 ; Masstop LLC 經理 註 11: 金居開發銅箔股份有限公司財務協理 力銘科技 ( 股 ) 公司監察人 註 12: 傑群科技股份有限公司 光林電子股份有限公司監察人代表人 ; 光寶科技 ( 股 ) 公司 敦揚科技股份有限公司董事代表人 ; 金居開發銅箔股份有限公司監察人註 13: 金居開發銅箔 ( 股 ) 公司監察人 註 14: 金居開發銅箔 ( 股 ) 公司 勤誠興業 ( 股 ) 公司獨立董事 ; 力銘科技 ( 股 ) 公司監察人 -13-

17 法人股東名稱 ( 註 1) 法人股東之主要股東 Major Legal Entity Shareholders 98 年 4 月 12 日 法人股東之主要股東 ( 註 2) 源泰投資 ( 股 ) 公司 光寶科技 ( 股 ) 公司 100% 新盛投資有限公司 新揚投資股份有限公司 100% 大榮投資 ( 股 ) 公司 宋明峰 宋恭源 阮豊瑛 宋俊毅 明興投資 ( 股 ) 公司 宋明峰 宋恭源 阮豊瑛 宋俊毅 註 1: 董事 監察人屬法人股東代表者, 應填寫該法人股東名稱 註 2: 填寫該法人股東之主要股東名稱 ( 其持股比例占前十名 ) 及其持股比例 若其主要股東為法人者, 應再填列下表二 主要股東為法人者其主要股東 Major Shareholders of Legal Entity & shareholder of our company 98 年 4 月 24 日 法人名稱 ( 註 1) 法人之主要股東 ( 註 2) 光寶科技 ( 股 ) 公司 新揚投資股份有限公司 美商摩根大通銀行台北分行受託保管特寶豐基金公司之系列基金特寶豐外國基金投資專戶 : 持股 5.17% 宋恭源 : 持股 3.42% 大通託管美國收益基金公司投資專戶 : 持股 3.16% 國家金融安定基金管理委員會 : 持股 2.89% 大榮投資股份有限公司 : 持股 2.40% 中華郵政股份有限公司 : 持股 2.12% 大松投資股份有限公司 : 持股 2.03% 花旗銀行託管光寶科技海外存託憑証 : 持股 2.00% 花旗銀行託管群益託管有限公司投資專戶 : 持股 1.77% 源寶開發投資股份有限公司 : 持股 1.61% 台元紡織股份有限公司 : 持股 82.9% 註 1: 如上表一主要股東屬法人者, 應填寫該法人名稱 註 2: 填寫該法人之主要股東名稱 ( 其持股比例占前十名 ) 及其持股比例 -14-

18 姓名 Name ( 註 1) ( 二 ) 董事及監察人資料 Important Basic Info of Directors & Supervisors 是否具有五年以上工作經驗及下列專業資格 條件 Qualifications 5 year experience in the following professions 商務 法務 財務 會計或公司業務所須相關科系之公私立大專院校講師以上 法官 檢察官 律師 會計師或其他與公司業務所需之國家考試及格領有證書之專門職業及技術人員 商務 法務 財務 會計或公司業務所須之工作經驗 符合獨立性情形 ( 註 2) Independence 源泰投資 ( 股 ) 代表人 : 宋恭源 是 v v 大榮投資 ( 股 ) 代表人 : 宋明峰 是 v v v v v v 源泰投資 ( 股 ) 代表人 : 林行憲 是 v v v v v 新盛投資有限公司代表人 : 徐善可 是 v v v v v v v 明興投資股份有限公司代表人 : 吳基弘 是 v v v v v 陳忠雄 是 v v v 盧明光 是 v v v v v 賴達雄 是 v v v v v v v 黃顯雄 是 v v v v v v v v v v 王金培 是 v v v v v v v v v v 薛康 是 v v v v v v v v v v 徐桂英是 v v v v v v v v v v 兼任其他公開發行公司獨立董事家數 Concurrent post in other public offer company 兼任勤誠興業 ( 股 ) 公司 金居開發銅箔 ( 股 ) 公司獨立董事 註 1: 各董事 監察人於選任前二年及任職期間符合下述各條件者, 請於各條件代號下方空格中打 (1) 非為公司或其關係企業之受僱人 (2) 非公司或其關係企業之董事 監察人 ( 但如為公司或其母公司 公司直接及間接持有表決權之股份超過百分之五十之子公司之獨立董事者, 不在此限 ) (3) 非本人及其配偶 未成年子女或以他人名義持有公司已發行股份總額百分之一以上或持股前十名之自然人股東 (4) 非前三款所列人員之配偶 二親等以內親屬或五親等以內直系血親親屬 (5) 非直接持有公司已發行股份總額百分之五以上法人股東之董事 監察人或受僱人, 或持股前五名法人股東之董事 監察人或受僱人 (6) 非與公司有財務或業務往來之特定公司或機構之董事 ( 理事 ) 監察人 ( 監事 ) 經理人或持股百分之五以上股東 (7) 非為公司或關係企業提供商務 法務 財務 會計等服務或諮詢之專業人士 獨資 合夥 公司或機構之企業主 合夥人 董事 ( 理事 ) 監察人 ( 監事 ) 經理人及其配偶 (8) 未與其他董事間具有配偶或二親等以內之親屬關係 (9) 未有公司法第 30 條各款情事之一 (10) 未有公司法第 27 條規定以政府 法人或其代表人當選 -15-

19 ( 二 ) 總經理 副總經理 協理 各部門及分支機構主管 Information on Directors, Supervisors, President, Vice Presidents, Senior Executives of Divisions & Departments 職稱 ( 註 1) Title 副董事長 / 執行長 Vice Chairman/ CEO 姓名 Name 陳忠雄 ( 註 3) 選 ( 就 ) 任日期 Elected Date 持有股份 Shares Held 股數 Shares 持股比率 Shares held % 配偶 未成年子女現在持有股份 Shares held by spouse, young children 股數 Shares 持股比率 Shares held % 利用他人名義持有股份 Shares held under name of another 股數 Shares 持股比率 Shares held % 主要經 ( 學 ) 歷 ( 註 2)Experience & educational background 1990 年 4 月 5,625, % 67, % - - 台灣大學機械系註一 目前兼任其他公司之職務 Concurrent jobs with other co. 職稱 Title 98 年 4 月 12 日 具配偶或二親等以內關係之經理人 Directors/Supervisors, sr. executives, who are spouse or consanguineous to 2nd degree 姓名 Name 關係 Relationship 總經理 President 陳健志 2005 年 8 月 678, % SMU EE 博士註二 執行副總經理 Executive Vice President 財 會主管 / 資深副總經理 Finance/ Accounting Sr.V President 許耀煌 2003 年 3 月 394, % 台灣科技大學企研所註三 李朝福 1994 年 9 月 1,516, % 政治大學會研所註四 副總經理 Vice president 鄭文明 1990 年 7 月 103, % % - - 中原大學電機系 副總經理 Vice president 陳志樑 ( 註 4) 2004 年 7 月 1,101, % 佛羅里達大學 EE 博士 副總經理 Vice president 胡明偉 2006 年 2 月 % 淡江大學應用化學系 副總經理 Vice president 梅雪芳 ( 註 5) 1997 年 10 月 267, % 74, % - - 清華大學材料科學工程系 副總經理 Vice president 韓學杰 2005 年 3 月 % 杜蘭大學 MBA 副總經理 Vice president 鄭鴻龍 2000 年 4 月 313, % 交通大學電子物理系 -16-

20 職稱 ( 註 1) Title 副總經理 Vice President 副總經理 Vice President 副總經理 Vice President 副總經理 Vice President 副總經理 Vice President 副總經理 Vice President 副總經理 Vice President 協理 Assistant Vice President 協理 Assistant Vice President 協理 Assistant Vice President 協理 Assistant Vice President 協理 Assistant Vice President 姓名 Name 選 ( 就 ) 任日期 Elected Date 持有股份 Shares Held 股數 Shares 持股比率 Shares held % 配偶 未成年子女現在持有股份 Shares held by spouse, young children 股數 Shares 持股比率 Shares held % 利用他人名義持有股份 Shares held under name of another 股數 Shares 持股比率 Shares held % 主要經 ( 學 ) 歷 ( 註 2)Experience & educational background 目前兼任其他公司之職務 Concurrent jobs with other co. 職稱 Title 具配偶或二親等以內關係之經理人 Directors/Supervisors, sr. executives, who are spouse or consanguineous to 2nd degree 姓名 Name 關係 Relationship 闞迺堯 2006 年 2 月 32, % 哥倫比亞大學電機工程所 邱文虎 1987 年 4 月 190, % 台北工專化工科 江協龍 2005 年 12 月 244, % 諾丁漢大學電子工程所 張雲山 2008 年 5 月 100, % WI VESITY EE 博士 于春義 2008 年 8 月 中原大學電機工程系 汪楚勝 2008 年 10 月 中原大學電機工程系 林福成 2009 年 3 月 台北工專電機科 鄭家駒 2000 年 4 月 81, % 大同工學院電機工程所 謝慶勳 2002 年 8 月 182, % 中央大學機械系 曾景斌 2006 年 4 月 90, % 中國文化大學資訊科學系 許銘豐 ( 註 6) 1986 年 7 月 213, % 明新工專機械科 朱世廉 1994 年 5 月 222, % 1, % - - 東海大學工業工程系註五 -17-

21 職稱 ( 註 1) Title 姓名 Name 選 ( 就 ) 任日期 Elected Date 持有股份 Shares Held 股數 Shares 持股比率 Shares held % 配偶 未成年子女現在持有股份 Shares held by spouse, young children 股數 Shares 持股比率 Shares held % 利用他人名義持有股份 Shares held under name of another 股數 Shares 持股比率 Shares held % 主要經 ( 學 ) 歷 ( 註 2)Experience & educational background 目前兼任其他公司之職務 Concurrent jobs with other co. 職稱 Title 具配偶或二親等以內關係之經理人 Directors/Supervisors, sr. executives, who are spouse or consanguineous to 2nd degree 姓名 Name 關係 Relationship 協理 Assistant Vice President 張昭清 2007 年 5 月 87, % 逢甲大學電機工程系 協理 Assistant Vice President 王文生 2007 年 5 月 239, % 美國壬色列理工學院電機博士 協理 Assistant Vice President 虞凱行 ( 註 7) 2007 年 6 月 70, % 美國德州 SMU 大學 Telcom.eng. ( 碩士 ) 協理 Assistant Vice President 胡亦龍 2007 年 12 月 56, % 美國西岸大學資訊管理系 協理 Assistant Vice President 吳振彰 ( 註 8) 2008 年 1 月 40, % 4, % - - Lincoln University MBA 協理 Assistant Vice President 姜禮燈 2008 年 4 月 61, % % - - 南澳大學製造管理系 註 1: 不論職稱, 凡職位相當於總經理 副總經理或協理者, 均應予揭露 註 2: 與擔任目前職位相關之經歷, 如於前揭期間曾於查核簽證會計師事務所或關係企業任職, 應敘明其擔任之職稱及負責之職務 註 3: 陳忠雄先生之執行長職務於 97 年 7 月卸任 註 4: 副總陳志樑於 98 年 1 月離職 註 5: 副總梅雪芳於 98 年 1 月退休 註 6: 協理許銘豐於 97 年 12 月退休 註 7: 協理虞凱行於 97 年 6 月離職 註 8: 協理吳振彰於 97 年 6 月離職 註一 : 兼任情形同 ( 一 ) 董事監察人資料之註 5 說明 註二 :On-Bright electronics (Hong Kong) Co., Limited On-Bright electronics Incorporated 董事 ; 廣鵬科技 ( 股 ) 公司董事代表人 註三 : 上海旭福電子有限公司及敦南微電子 ( 無錫 ) 有限公司總經理 註四 : 光寶科技 ( 股 ) 公司 陸竹開發 ( 股 ) 公司 新東亞微電子 ( 股 ) 公司董事代表人 ; DYNA International Holding Co.,Ltd, Smart Power Holding Group Co. Ltd. 董事 註五 :DYNA IMAGE CORPORATION PHILIPPINES 總經理 -18-

22 ( 三 ) 董事 ( 含獨立董事 ) 監察人 總經理及副總經理之酬金 Remuneration to Directors Supervisors, Presidents & Vice Presidents (1-2) 董事 ( 含獨立董事 ) 之酬金 ( 彙總配合級距揭露姓名方式 ) 單位 : 新台幣仟元 Unit: NTD 1,000 職稱 Title 董事長 Chairman 董事 Director 董事 Director 董事 Director 副董事長 / 執行長 Vice Chairman CEO 姓名 Name 源泰投資 ( 股 ) 公司代表人宋恭源 源泰投資 ( 股 ) 公司代表人林行憲 新盛投資有限公司代表人 : 徐善可 大榮投資 ( 股 ) 公司代表人 : 宋明峰 陳忠雄 董事 賴達雄 董事 黃顯雄 董事 王金培 董事 盧明光 報酬 (A) ( 註 2) Remuneration 本公司 LSC 合併報表內所有公司 ( 註 8) consolidated 董事酬金 Remuneration to Directors 兼任員工領取相關酬金 Allowance for concurrent positions 退職退休金 (B) Retirement Pension 本公司 LSC 合併報表內所有公司 ( 註 8) consolidated 盈餘分配之酬勞 (C)( 註 3) Net profit pay out 本公司 LSC 合併報表內所有公司 ( 註 8) consolidated 業務執行費用 (D)( 註 4) Sales Execution Fee 本公司 LSC 合併報表內所有公司 ( 註 8) consolidated A B C 及 D 等四項總額占稅後純益之比例 ( 註 11)ABCD Total to PAT % 本公司 LSC 合併報表內所有公司 ( 註 8) consolidated 薪資 獎金及特支費等 (E) ( 註 5)Salary, Bonus & Allowance 本公司 0 5,891 5, % 1.3% 1,800 LSC 汽車成本 2,100 油資及其他給付 315 司機報酬 572 合併報表內所有公司 ( 註 8) consolidated 1,800 汽車成本 2,100 油資及其他給付 315 司機報酬 572 退職退休金 (F)Retirement Pension 本公司 LSC 10,000 ( 註 13) 合併報表內所有公司 ( 註 8) consolidated 10,000 ( 註 13) 盈餘分配員工紅利 (G) ( 註 6) Employee Bonus 本公司 現金紅利金額 LSC 股票紅利金額 合併報表內所有公司 ( 註 8) 現金紅利金額 consolidated 股票紅利金額 員工認股權憑證得認購股數 (H) Employee Warrants ( 註 7) 本公司 LSC 合併報表內所有公司 ( 註 8) consolidated A B C D E F 及 G 等七項總額占稅後純益之比例 ( 註 11) A-G total :Net Income 本公司 LSC 合併報表內所有公司 ( 註 8) consolidated 有無領取來自子公司以外轉投資事業酬金 ( 註 12) Remun eration others than Subsidi ary compa nies % 4.6% 有 YES -19-

23 酬金級距表 Sizes of Remuneration 董事人數 No of BOD & Supervisors 給付本公司各個董事酬金級距 Sizes of Remuneration to BOD 前四項酬金總額 Total Remuneration of (A+B+C+D) 本公司 ( 註 9) LSC 合併報表內所有公司 ( 註 10) G All companies consolidated 前七項酬金總額 (A+B+C+D+E+F+G )Total Remuneration 本公司 ( 註 9) LSC 合併報表內所有公司 ( 註 10) H All companies consolidated <2,000,000 宋恭源 林行憲 徐善可 宋明峰 賴達雄 黃顯雄 王金培 盧明光 陳忠雄 宋恭源 林行憲 徐善可 宋明峰 賴達雄 黃顯雄 王金培 盧明光 陳忠雄 宋恭源 林行憲 徐善可 宋明峰 賴達雄 黃顯雄 王金培 盧明光 宋恭源 林行憲 徐善可 宋明峰 賴達雄 黃顯雄 王金培 盧明光 NTD2,000,000~NTD5,000,000 NTD 5,000,000~NTD 10,000,000 NTD10,000,000~NTD 15,000,000 陳忠雄陳忠雄 NTD 15,000,000~NTD 30,000,000 NTD 30,000,000~NTD 50,000,000 NTD 50,000,000~NTD 100,000,000 NTD 100,000,000 以上 & above 總計 Total 註 1: 董事姓名應分別列示 ( 法人股東應將法人股東名稱及代表人分別列示 ), 以彙總方式揭露各項給付金額 註 2: 係指最近年度董事之報酬 ( 包括董事薪資 職務加給 離職金 各種獎金 獎勵金等等 ) 註 3: 係填列最近年度盈餘分配議案股東會前經董事會通過擬議配發之董事酬勞金額 註 4: 係指最近年度董事之相關業務執行費用 ( 包括車馬費 特支費 各種津貼 宿舍 配車等實物提供等等 ) 如提供房屋 汽車及其他交通工具或專屬個人之支出時, 應揭露所提供資產之性質及成本 實際或按公平市價設算之租金 油資及其他給付 另如配有司機者, 請附註說明公司給付該司機之相關報酬, 但不計入酬金 註 5: 係指最近年度董事兼任員工 ( 包括兼任總經理 副總經理 其他經理人及員工 ) 所領取包括薪資 職務加給 離職金 各種獎金 獎勵金 車馬費 特支費 各種津貼 宿舍 配車等實物提供等等 如提供房屋 汽車及其他交通工具或專屬個人之支出時, 應揭露所提供資產之性質及成本 實際或按公平市價設算之租金 油資及其他給付 另如配有司機者, 請附註說明公司給付該司機之相關報酬, 但不計入酬金 -20-

24 註 6: 係指最近年度董事兼任員工 ( 包括兼任總經理 副總經理 其他經理人及員工 ) 取得員工紅利 ( 含股票紅利及現金紅利 ) 者, 應揭露最近年度盈餘分配議案股東會前經董事會通過擬議配發員工紅利金額, 若無法預估者則按去年實際配發比例計算今年擬議配發數 其股票紅利金額上市上櫃公司應以證券發行人財務報告編製準則規定公平價值 ( 係指資產負債表日之收盤價 ) 計算之 ; 若非上市上櫃公司則以盈餘所屬年度會計期間結束日之淨值計算之 註 7: 係指截至年報刊印日止董事兼任員工 ( 包括兼任總經理 副總經理 其他經理人及員工 ) 取得員工認股權憑證得認購股數 ( 不包括已執行部分 ) 註 8: 應揭露合併報表內所有公司 ( 包括本公司 ) 給付本公司董事各項酬金之總額 註 9: 本公司給付每位董事各項酬金總額, 於所歸屬級距中揭露董事姓名 註 10: 合併報表內所有公司 ( 包括本公司 ) 給付本公司每位董事各項酬金總額, 於所歸屬級距中揭露董事姓名 註 11: 稅後純益係指最近年度之稅後純益 註 12: a. 本欄應明確填列公司董事 有 或 無 領取來自子公司以外轉投資事業相關酬金 b. 若填列 有 者, 得自願性填列所領取酬金金額, 並應依公司董事於子公司以外轉投資事業所擔任身分別所領取之酬金, 併入酬金級距表之 I 及 J 欄, 並將欄位名稱改為 所有轉投資事業 c. 酬金係指本公司董事擔任子公司以外轉投資事業之董事 監察人或經理人等身分所領取之報酬 酬勞 員工紅利及業務執行費用等相關酬金 註 13: 退職退休金包括最近年度董事 監察人 總經理及副總經理有實際退休者有實際退休者, 最近年度實際支付金額 NTD 10,000 仟元及依法令或公司相關辦法最近年度費用化退職退休金之提列提撥金額 0 元 * 本表所揭露酬金內容與所得稅法之所得概念不同, 故本表目的係作為資訊揭露之用, 不作課稅之用 (2) 監察人之酬金 Remuneration to Supervisors 職稱姓名 監察人 Supervisor 明興投資 ( 股 ) 公司代表人 : 吳基弘 監察人 薛 康 監察人 徐桂英 本公司 報酬 (A) ( 註 2) 合併報表內所有公司 ( 註 5) 監察人酬金 退職退休金 (B) 盈餘分配之酬勞 (C) ( 註 3) 本公司 合併報表內所有公司 ( 註 5) 本公司 合併報表內所有公司 ( 註 5) 本公司 業務執行費用 (D) ( 註 4) 合併報表內所有公司 ( 註 5) 單位 : 新台幣仟元 Unit : NTD 1,000 A B C 及 D 等四項總額占稅後純益之比例 ( 註 8) 本公司 合併報表內所有公司 ( 註 5) 有無領取來自子公司以外轉投資事業酬金 ( 註 9) ,870 1, % 0.42% 有 Yes -21-

25 酬金級距表 Sizes of Remuneration 給付本公司各個監察人酬金級距 Sizes of Remuneration 本公司 ( 註 6) LSC 監察人姓名 Supervisors Name 前四項酬金總額 (A+B+C+ D) 合併報表內所有公司 ( 註 7) D Consolidated of all companies < NTD2,000,000 薛康 徐桂英 吳基弘 薛康 徐桂英 吳基弘 NTD 2,000,000~NTD 5,000,000 NTD 5,000,000~NTD 10,000,000 NTD 10,000,000~NTD 15,000,000 NTD 15,000,000~NTD 30,000,000 NTD 30,000,000~NTD 50,000,000 NTD 50,000,000~NTD 100,000,000 NTD 100,000,000 以上 and above 總計 Total 3 3 註 1: 監察人姓名應分別列示 ( 法人股東應將法人股東名稱及代表人分別列示 ), 以彙總方式揭露各項給付金額 註 2: 係指最近年度監察人之報酬 ( 包括監察人薪資 職務加給 退職退休金 離職金 各種獎金 獎勵金等等 ) 註 3: 係填列最近年度盈餘分配議案股東會前經董事會通過擬議配發之監察人酬勞金額 註 4: 係指最近年度給付監察人之相關業務執行費用 ( 包括車馬費 特支費 各種津貼 宿舍 配車等實物提供等等 ) 如提供房屋 汽車及其他交通工具或專屬個人之支出時, 應揭露所提供資產之性質及成本 實際或按公平市價設算之租金 油資及其他給付 另如配有司機者, 請附註說明公司給付該司機之相關報酬, 但不計入酬金 註 5: 應揭露合併報表內所有公司 ( 包括本公司 ) 給付本公司監察人各項酬金之總額 註 6: 本公司給付每位監察人各項酬金總額, 於所歸屬級距中揭露監察人姓名 註 7: 合併報表內所有公司 ( 包括本公司 ) 給付本公司每位監察人各項酬金總額, 於所歸屬級距中揭露監察人姓名 註 8: 稅後純益係指最近年度之稅後純益 註 9: a. 本欄應明確填列公司監察人 有 或 無 領取來自子公司以外轉投資事業相關酬金 b. 若填列 有 者, 得自願性填列所領取酬金金額, 並應依公司監察人於子公司以外轉投資事業所擔任身分別所領取之酬金, 併入酬金級距表 D 欄, 並將欄位名稱改為 所有轉投資事業 c. 酬金係指本公司監察人擔任子公司以外轉投資事業之董事 監察人或經理人等身分所領取之報酬 酬勞 員工紅利及業務執行費用等相關酬金 註 10: 退職退休金包括最近年度董事 監察人 總經理及副總經理有實際退休者有實際退休者, 最近年度實際支付金額 0 元及依法令或公司相關辦法最近年度費用化退職退休金之提列提撥金額 0 元 * 本表所揭露酬金內容與所得稅法之所得概念不同, 故本表目的係作為資訊揭露之用, 不作課稅之用 -22-

26 (3-2) 總經理及副總經理之酬金 Remuneration to President & Vice President 獎金及 薪資 Salary(A) 退職退休金 (B) 特支費等等 Bonus & ( 註 2) Retirement Pension allowances(c) 職稱 姓名 ( 註 3) Title Name 本公司 LSC 合併報表內所有公司 Consolidated ( 註 6) 本公司 LSC 合併報表內所有公司本公司 Consolidated ( 註 6) 合併報表內所有公司 ( 註 6) 執行長 陳忠雄 總經理 陳健志 執行副總許耀煌經理 34,715 34,715 11,132 ( 註 11) 11,132 ( 註 11) 4,384 汽車成本 3,850 4,384 汽車成本 3,850K 財務長 / 李朝福資深副總經理副總經理鄭鴻龍副總經理闞迺堯 房屋汽車租金 油資及其他給付 3,541 房屋汽車租金 油資及其他給付 3,541K 副總經理江協龍 司機報酬 司機報酬 副總經理 邱文虎 1,142 1,142K 副總經理 韓學杰 副總經理于春義 副總經理梅雪芳 副總經理胡明偉 副總經理陳志樑 副總經理張雲山 副總經理鄭文明 副總經理汪楚勝 副總經理吳佳榮 單位 : 新台幣仟元 Unit : NTD1,000 A B C 及 D 等 取得員工認股權 有無領取來自 盈餘分配之員工紅利金額 Employee 四項總額占稅後憑證數額子公司以外轉 Bonus(D) 純益之比例 Total Employee 投資事業酬金 ( 註 4) Net Income(%) Warrant( 註 5) Allowance ( 註 9) from 現金紅利金額 Cash 合併報表內所有公本公司司 ( 註 5) 股票紅利金額 Stock 現金紅利金額 本公司股票紅利金額 合併報表內所有公司 ( 註 6) 本公司 合併報表內所有公司 ( 註 6) investment other than subsidairy ( 註 10) 10, , % 14.6% 0 0 有 YES -23-

27 * 不論職稱, 凡職位相當於總經理 副總經理者 ( 例如 : 總裁 執行長 總監 等等 ), 均應予揭露 酬金級距表 Sizes of Remuneration 給付本公司各個總經理及副總經理酬金級距 Sizes of Remuneration to Presidents and Vice Presidents 本公司 ( 註 7)LSC 總經理及副總經理姓名 Name of Presidents & Vice Presidents 合併報表內所有公司 ( 註 8) E Consolidated of all companies <NTD2,000,000 于春義 汪楚勝 吳佳榮于春義 汪楚勝 吳佳榮 NTD 2,000,000~NTD 5,000,000 許耀煌 鄭鴻龍 闞迺堯 江協龍 邱文虎 韓學杰 梅雪芳 張雲山 鄭文明 許耀煌 鄭鴻龍 闞迺堯 江協龍 邱文虎 韓學杰 梅雪芳 張雲山 鄭文明 NTD 5,000,000~NTD 10,000,000 陳健志 胡明偉 陳志樑 李朝福陳健志 胡明偉 陳志樑 李朝福 NTD 10,000,000~NTD 15,000,000 陳忠雄陳忠雄 NTD 15,000,000~NTD 30,000,000 NTD 30,000,000~NTD 50,000,000 NTD 50,000,000~NTD 100,000,000 NTD 100,000,000 以上 & above 總計 Total 註 1: 總經理及副總經理姓名應分別列示, 以彙總方式揭露各項給付金額 註 2: 係填列最近年度總經理及副總經理薪資 職務加給 離職金 註 3: 係填列最近年度總經理及副總經理各種獎金 獎勵金 車馬費 特支費 各種津貼 宿舍 配車等實物提供及其他報酬金額 如提供房屋 汽車及其他交通工具或專屬個人之支出時, 應揭露所提供資產之性質及成本 實際或按公平市價設算之租金 油資及其他給付 另如配有司機者, 請附註說明公司給付該司機之相關報酬, 但不計入酬金 註 4: 係填列最近年度盈餘分配議案股東會前經董事會通過擬議配發總經理及副總經理之員工紅利金額 ( 含股票紅利及現金紅利 ), 若無法預估者則按去年實際配發比例計算今年擬議配發數, 並另應填列 (4) 配發員工紅利之經理人姓名及配發情形 其股票紅利金額上市上櫃公司應以證券發行人財務報告編製準則規定公平價值 ( 係指資產負債表日之收盤價 ) 計算之 ; 若非上市上櫃公司則以盈餘所屬年度會計期間結束日之淨值計算之 稅後純益係指最近年度之稅後純益 註 5: 係指截至年報刊印日止總經理及副總經理取得員工認股權憑證得認購股數 ( 不包括已執行部分 ) 註 6: 應揭露合併報表內所有公司 ( 包括本公司 ) 給付本司總經理及副總經理各項酬金之總額 註 7: 本公司給付每位總經理及副總經理各項酬金總額, 於所歸屬級距中揭露總經理及副總經理姓名 註 8: 合併報表內所有公司 ( 包括本公司 ) 給付本公司每位總經理及副總經理各項酬金總額, 於所歸屬級距中揭露總經理及副總經理姓名 註 9: 稅後純益係指最近年度之稅後純益 註 10:a. 本欄應明確填列公司總經理及副總經理 有 或 無 領取來自子公司以外轉投資事業相關酬金 b. 若填列 有 者, 得自願性填列所領取酬金金額, 並應依公司總經理及副總經理於子公司以外轉投資事業所擔任身分別所領取之酬金, 併入酬金級距表 E 欄, 並將欄位名稱改為 所有轉投資事業 c. 酬金係指本公司總經理及副總經理擔任子公司以外轉投資事業之董事 監察人或經理人等身分所領取之報酬 酬勞 員工紅利及業務執行費用等相關酬金 註 11: 退職退休金包括最近年度董事 監察人 總經理及副總經理有實際退休者有實際退休者, 最近年度實際支付金額 NTD 10,000 仟元及依法令或公司相關辦法最近年度費用化退職退休金之提列提撥金額 1,132 仟元 * 本表所揭露酬金內容與所得稅法之所得概念不同, 故本表目的係作為資訊揭露之用, 不作課稅之用 -24-

28 (4) 配發員工紅利之經理人姓名及配發情形 Employees Bonus for Managers 職稱 Title ( 註 1) 執行長 CEO 總經理 President 執行副總經理 Executive V President 資深副總經理 Senior Vice President 副總經理 Vice President 副總經理 Vice President 副總經理 Vice President 副總經理 Vice President 副總經理 Vice President 副總經理 Vice President 副總經理 Vice President 副總經理 Vice President 副總經理 Vice President 協理 Assistant Vice President 虞凱行經理人副總經理 Vice President 協理 Assistant Vice President 協理 Assistant Vice President 協理 Assistant Vice President 協理 Assistant Vice President 協理 Assistant Vice President 協理 Assistant Vice President 協理 Assistant Vice President 姓名 Name ( 註 1) 陳忠雄 陳健志 許耀煌 李朝福 鄭文明 梅雪芳 韓學杰 鄭鴻龍 闞迺堯 邱文虎 江協龍 胡明偉 曾景斌 鄭家駒 朱世廉 胡亦龍 許銘豐 謝慶勳 吳振彰 張昭清 王文生 股票紅利金額 Stock Dividend 現金紅利金額 Cash Dividend 總計 Total 單位 : 新台幣仟元 Unit : NTD1,000 總額占稅後純益之比例 (%) Total : Net Income 0 12,509 12, % * 係填列最近年度盈餘分配股東會前經董事會通過擬議配發經理人之員工紅利金額 ( 含股票紅利及現金紅利 ), 若無法預估者則按去年實際配發比例計算今年擬議配發數 其股票紅利金額上市上櫃公司應以證券發行人財務報告編製準則規定公平價值 ( 係指資產負債表日之收盤價 ) 計算之 ; 若非上市上櫃公司則以盈餘所屬年度會計期間結束日之淨值計算之 稅後純益係指最近年度之稅後純益 註 1: 應揭露個別姓名及職稱, 但得以彙總方式揭露盈餘分配情形 註 2: 經理人之適用範圍, 依據本會九十二年三月二十七日台財證三字第 九二 一三 一號函令規定, 其範圍如下 : (1) 總經理及相當等級者 (2) 副總經理及相當等級者 (3) 協理及相當等級者 (4) 財務部門主管 (5) 會計部門主管 (6) 其他有為公司管理事務及簽名權利之人 -25-

29 (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 The ratios of total compensation our company and all subsidiaries which file a combined financial statement with our company paid to the directors, supervisors, president and vice presidents over the after tax net profit. 96 年 Year 年度 Year2008 支付本公司及合併報表所有公司董事 監察人 總經理及副總經理酬金總額占稅後純益比例 The ratios of the total compensation paid by our company and all subsidiaries which file a combined financial statement with our company to the directors, supervisors, presidents and vice presidents over the after tax net profit 12.6% 16.4% (2) 給付酬金之政策 標準與組合 訂定酬金之程序及與經營績效之關聯性 The policy, principle, criteria, combination arrangements and the procedure of determining the amount of such compensation as well as the relationship between such compensation and the results of company operations. 本公司給付董事 監察人之酬金以董監酬勞為主, 係依照公司章程所規定之分配比例提列於盈餘分配表, 經股東會通過後發放之 總經理及副總經理於聘任時即參照公司之薪資管理辦法核薪, 員工分紅部份則依照公司章程所規定之分配比例提列於盈餘分配表, 經股東會通過後, 按其權責範圍及對公司營運之貢獻度發放 The company pay its directors and supervisors principally their regular compensation in accordance with the distribution ratio stipulated in the charter of the company and reported in the earnings distribution table. Payments are made after approval is given at the shareholders conference. Salaries for president and vice presidents have been agreed on since the beginning of their employment, in accordance with the salary schedule of the company. Bonus for the employees is distributed in accordance with the ratio stipulated in the charter of the company and reported in the earnings distribution table. Payments are made after approval is given at the shareholders conference in accordance with the individuals responsibilities and the results of company operations. -26-

30 三 運作公司治理情形 :Operations & Management of the Company ( 一 ) 董事會運作情形 :Board Meetings Operation 最近年度董事會開會 6 次, 董事監察人出列席情形如下 : There are 6 BOD meetings, and the attendance of Board directors and supervisors were as below: 職稱 Title 姓名 Name ( 註 1) 實際出 ( 列 ) 席次數 B Attendance 委託出席次數 Assigned Attendance 實際出 ( 列 ) 席率 (%) B/A ( 註 2) Actual Attendance % 董事長 Chairman 副董事長 Vice Chairman 董事 Director 董事 Director 董事 Director 源泰投資 ( 股 ) 公司 代表人宋恭源 % 陳忠雄 % 源泰投資 ( 股 ) 公司代表人林行憲 % 新盛投資有限公司 代表人徐善可 % 盧明光 % 備註 Remarks 董事 Director 賴達雄 % 董事 Director 大榮投資 ( 股 ) 公司代表人宋明峰 % 獨立董事 Independent 黃顯雄 % Director 獨立董事 Independent 王金培 % Director 監察人 Supervisor 明興投資 ( 股 ) 公司代表人吳基弘 % 監察人薛康 Supervisor % 監察人徐桂英 Supervisor % 其他應記載事項 : 一 證交法第 14 條之 3 所列事項暨其他經獨立董事反對或保留意見且有紀錄或書面聲明之董事會議 決事項, 應敘明董事會日期 期別 議案內容 所有獨立董事意見及公司對獨立董事意見之處 理 : 無 二 董事對利害關係議案迴避之執行情形, 應敘明董事姓名 議案內容 應利益迴避原因以及參與 表決情形 : 議案內容 : 之董事會議案內容為討論執行長陳忠雄先生之退職金案 決議情形 : 本公司副董事長陳忠雄先生因利益迴避原則, 本案不參與討論與表決, 其餘出席董事 無異議照案通過 三 當年度及最近年度加強董事會職能之目標 ( 例如設立審計委員會 提昇資訊透明度等 ) 與執行 情形評估 : 無 註 1: 董事 監察人屬法人者, 應揭露法人股東名稱及其代表人姓名 註 2:(1) 年度終了日前有董事監察人離職者, 應於備註欄註明離職日期, 實際出 ( 列 ) 席率 (%) 則以其在職期間 董事會開會次數及其實際出 ( 列 ) 席次數計算之 (2) 年度終了日前, 如有董事監察人改選者, 應將新 舊任董事監察人均予以填列, 並於備註欄註明該董 事監察人為舊任 新任或連任及改選日期 實際出 ( 列 ) 席率 (%) 則以其在職期間董事會開會次數及其 實際出 ( 列 ) 席次數計算之 -27-

31 ( 二 ) 審計委員會運作情形 : 不適用 Auditing Members Operation:Not applicable ( 三 ) 監察人參與董事會運作情形 : 最近年度董事會開會 6 次 (A), 列席情形如下 : There were 6 BOD meetings, and the attendance of supervisors was as below: 職稱 Title 姓名 Name 實際列席次數 (B) Attendance 實際列席率 (%)(B/A)( 註 ) Actual Attendance % 監察人 明興投資 ( 股 ) 公司 Supervisor 代表人吳基弘 5 83% 監察人 Supervisor 薛康 5 83% 監察人徐桂英 Supervisor 6 100% 備註 Remarks 其他應記載事項 : 一 監察人之組成及職責 : ( 一 ) 監察人與公司員工及股東之溝通情形 ( 例如溝通管道 方式等 ): 公司分別設有內部溝通管道及公司資訊網站以供員工及股東參考溝通, 監察人如有任何問題皆可直接詢問相關業務人員 ( 二 ) 監察人與內部稽核主管及會計師之溝通情形 ( 例如就公司財務 業務狀況進行溝通之事項 方式及結果等 ): 本公司監察人得隨時調查公司業務及財務狀況, 並得請董事會或經理人提出報告, 必要時再與會計師聯絡 ; 內部稽核主管定期向監察人呈報稽核報告 二 監察人列席董事會如有陳述意見, 應敘明董事會日期 期別 議案內容 董事會決議結果以及公司對監 察人陳述意見之處理 : 無 註 : * 年度終了日前有監察人離職者, 應於備註欄註明離職日期, 實際列席率 (%) 則以其在職期間實際列席次數計算之 * 年度終了日前, 有監察人改選者, 應將新 舊任監察人均予以填列, 並於備註欄註明該監察人為舊任 新任或連任及改選日期 實際列席率 (%) 則以其在職期間實際列席次數計算之 -28-

32 公司治理運作情形及其與上市上櫃公司治理實務守則差異情 Difference between Theoretical Models & Real World conditions : How & Why 項目 Item 運作情形 Operations :Theoreitcal Model 一 公司股權結構及股東權益 Composition of company equity & stock holder rights ( 一 ) 公司處理股東建議或糾紛等問題之方式 ways to handle stockholders suggestions & dispute ( 二 ) 公司掌握實際控制公司之主要股東及主要股東之最終控制者名單之情形 Safekeepint of name lists of major shareholders who control the company and of those in ultimate control of them ( 三 ) 公司建立與關係企業風險控管機制及防火牆之方式 How does the company coordinate risk management & fire wall system with affiliates 二 董事會之組成及職責 Compositio of Board : duties & competencies ( 一 ) 公司設置獨立董事之情形 Installing independent directors ( 二 ) 定期評估簽證會計師獨立性之情形 Periodic assessment of independence of accounts 1. 本公司已依規定建立發言人制度處理股東建議或糾紛等事宜 We have appointed a spokes-person to handle stockholders suggestions and disputes 2. 有專人隨時掌控主要股東及主要股東之最終控制者名單 We have designated people to safe keep name lists of major stockholders and ultimate con- trollers of company business. 3. 本公司已依相關法令規範建立相關管理制度, 以適時控管公司與關係企業間之風險及建立適當之防火牆 We have worked out business operation plans for affiliates and have put these plans into practice. 1. 目前已設有二席獨立董事 Two independent directors have been installed. 2. 本公司每年與會計師簽約時, 均注意其獨立性資格, 會計師本身亦盡專業上應有之注意 We pay special attention to the independent character of accountants every year at the time when renewing our contract with them 與上市上櫃公司治理實務守則差異情形及原因 Difference from the real world conditions : why? 符合 上市上櫃公司治理實務守則 之規定 In compliance with Regulations governing listed and over-the- counter company management and operations. 符合 上市上櫃公司治理實務守則 之規定 In compliance with Regulations governing listed and over-the- counter company management and operations. 符合 上市上櫃公司治理實務守則 之規定 In compliance with Regulations governing listed and over-the- counter company management and operations. 符合 上市上櫃公司治理實務守則 之規定 In compliance with Regulations governing listed & over-the- counter company management and operations. 符合 上市上櫃公司治理實務守則 之規定 In compliance with Regulations governing listed & over-the- counter company management and operations. -29-

33 項目 Item 運作情形 Operations :Theoreitcal Model 三 建立與利害關係人溝通管道之情形 How are communication linked with persons concerned set up? 四 資訊公開 Information Transparency ( 一 ) 公司架設網站, 揭露財務業務及公司治理資訊之情形 Our website publish financial & other information available to the public ( 二 ) 公司採行其他資訊揭露之方式 : 架設英文網站 指定專人負責公司資訊之蒐集及揭露 落實發言人制度 法人說明會過程放置公司網站等 We also communicate through other channels : English website, spokesperson, information officer, digest of minutes of analyst meeting put on website 五 公司設置提名或薪酬委員會等功能委員會之運作情形 Audit Committee:compentencies & operations 本公司設有發言人 股務室, 並可透過公司網路 電話及傳真等方式與利害關係人建立溝通管道 Through spokesperson, stock affairs office, or internet, phone, fax we can communicate with people concerned with our company 1. 已架設網站, 經由連結公開資訊觀測站方式揭露公司相關資訊 Our website was set up. Through search engines, our info is made available to public. 2. 已架設英文網站 依規定於公開資訊觀測站中揭露公司資訊 設置公司發言人並完成報備, 摘錄法人說明會內容於公司網站以供查詢 English website was set up to make info public. Spokes- person appointed & registered. Digest of minutes of corp. conference put on website. 本公司尚未設置審計委員會等功能委員會 We have not yet set up Audit Committee 與上市上櫃公司治理實務守則差異情形及原因 Difference from the real world conditions : why? 符合 上市上櫃公司治理實務守則 之規定 In compliance with Regulations governing listed/over-the-counter company management and operations. 符合 上市上櫃公司治理實務守則 之規定 In compliance with Regulations governing listed/over-the-counter company management and operations. 符合 上市上櫃公司治理實務守則 之規定 In compliance with Regulations governing listed/over-the-counter company management and operations. 將配合董事會規模及公司未來發展情形再行研議辦理 We will study the need and decide on next steps In this direction. 六 公司如依據 上市上櫃公司治理實務守則 訂有公司治理實務守則者, 請敘明其運作與所訂公司治理實務守則之差異情形 : 本公司尚未訂有公司治理實務守則, 但董事 監察人之行使職權 內部控制制度等均按照 上市上櫃公司治理實務守則 之原則及規範辦理 Following the Regulations governing listed/over-the-counter company management and operations, a company that worked out such regulations of its own should compare them with the standard regulations to find out the differences.:our company has not yet worked out its own regulations, however our Directors, Supervisors and our internal auditing regulations follow the Regulations governing listed/over-the-counter company management & operations principles and policies. -30-

34 項目 Item 運作情形 Operations :Theoreitcal Model 與上市上櫃公司治理實務守則差異情形及原因 Difference from the real world conditions : why? 七 其他有助於瞭解公司治理運作情形之重要資訊 ( 如員工權益 僱員關懷 投資者關係 供應商關係 利害關係人之權利 董事及監察人進修之情形 風險管理政策及風險衡量標準之執行情形 客戶政策之執行情形 公司為董事及監察人購買責任保險之情形等 ): Other information to help understand the operations of company management & operation (ie. Rights of employee, employee welfare, investor relations, supplier relationships, rights of stakeholders, Directors & Supervisors training, risk management policies and the execution of risk management evaluation, execution of customer policy, insurance program for our directors and supervisors) 本公司秉持完善照顧員工之信念對待員工, 透過福利制度及良好的教育訓練制度與員工建立起互信互賴之良好關係 如 : 補助員工社團活動與教育訓練津貼及提供文康娛樂 閱讀室 健診補助等 It is our company s intention to look after the welfare of our employees. We built mutual confidence and good relationships through our welfare policies and good training system. (For example : we subsidize employee social organizations, provide,health care subsidize and training and education allowances, and we also provide reading facilities for the employees. 本公司一向對所有客戶及廠商採公平 尊重且有尊嚴的對待, 並對員工 廠商 客戶作道德及行為準則觀念得以強化 It is our guiding principles to treat all our customers and suppliers with respect, dignity and with fairness inorder to strengthen our the moral values and Standard of conduct among our employees, suppliers and customers. 本公司設有公司網站 發言人及股務室可提供投資者溝通的管道藉此建立良好的關係 We provide various communication channels to our investors in an effort to establish a good relation, investors can easily access information through our website, spokesperson or stock affairs. 本公司不定期發課表通知各董事監察人參與執行職務相關之專業課程, 並以積極的態度鼓勵董事及監察人參與相關課程, 並將每年參與課程並予以申報 Our company notified & encouraged all directors & supervisors to attend related courses offered by the Securities Exchange Foundation and registered their attendance 本公司董事出席之情形尚屬良好 ; 監察人列席董事會監督其運作情形並適時陳述意見, 以隨時掌握公司之營運狀況 Attendance records for directors are good. Supervisors join as observers and state their views at the meeting to understand operations. 本公司已為董事及監察人購買 責任保險 Our company paid liability insurance premium for its directors & supervisors. 本公司依法訂定內部控制制度及管理規章, 進行各種風險管理及評估 LSC stated internal control system & policies, manage & evaluate all types of risks invovlve. 八 如有公司治理自評報告或委託其他專業機構之公司治理評鑑報告者, 應敘明其自評 ( 或委外評鑑 ) 結果 主要缺失 ( 或建議 ) 事項及改善情形 : 不適用 If company employs any operation & management self evaluation report or evaluation report by other professional organization, please describe the results, the major flaws, suggestions and follow up conditions : Not applicable. 註一 : 董事及監察人進修之情形, 參考臺灣證券交易所股份有限公司所發布之 上市上櫃公司董事 監察人進修推行要點參考範例 之規定 註二 : 如為證券商 證券投資信託事業 證券投資顧問事業及期貨商者, 應敘明風險管理政策 風險衡量標準及保護消費者或客戶政策之執行情形 註三 : 所稱公司治理自評報告, 係指依據公司治理自評項目, 由公司自行評估並說明, 各自評項目中目前公司運作及執行情形之報告 -31-

35 ( 四 ) 履行社會責任情形 : 公司對環保 社區參與 社會貢獻 社會服務 社會公益 消費者權益 人權 安全衛生與其他社會責任活動所採行之制度與措施及履行情形 (IV). How the company fulfills its social responsibilities: The company must take judicious action, adopt proper methods and set up appropriate systems in order to participate in community activities; to render services to the society; to serve the common good; to safeguard the right of the consumer and the civil right of the individual and to ensure a peaceful, safe and hygienic environment for the public. 本公司除專注本業 積極研發 推廣市場外, 對環保亦一向重視, 皆依政府相關規定處理, 為積極提昇生產環境品質, 位於基隆市大武崙工業區的分離元件事業部之工廠, 取得 ISO14000 認證合格 Our company focuses in core business, & is assertive in our R&D effort & market expansion, we are very environmental protective, following the rules & regulations guided by government. We qualified ISO for discrete division in Keelung Da Wu Lun industrial discrict zone 本公司亦到經營公司的成功因素不只是追求經營績效而已, 還包括回饋予社會 環境 並響應重大災害的捐助, 對於社會責任及公益活動, 本公司均本著參與落實之精神及服務有需要的弱勢團體為原則, 持續回饋社會並善盡企業經營之義務 Our company understands that revenues growth is not the only successful performance index, we also response and participate in social responsibilities & community welfare etc. ( 五 ) 公司如有訂定公司治理守則及相關規章者, 應揭露其查方式 : 無 Internal operation & management rules & regulations by company to be revealed:none ( 六 ) 其他足以增進對公司運作情形之暸解的重要資訊, 得一併揭露 : 無 Other important information that should berevealed:none ( 七 ) 內部控制制度執行狀況 Internal Control System Execution -32-

36 敦南科技股份有限公司 內部控制制度聲明書 日期 :98 年 3 月 25 日 本公司民國 97 年 1 月 1 日至 97 年 12 月 31 日之內部控制制度, 依據自行檢查的結果, 謹聲明 如下 : 一 本公司確知建立 實施和維護內部控制制度係本公司董事會及經理人之責任, 本公司業已建立此一制度 其目的係在對營運之效果及效率 ( 含獲利 績效及保障資產安全等 ) 財務報導之可靠性及相關法令之遵循等目標的達成, 提供合理的確保 二 內部控制制度有其先天限制, 不論設計如何完善, 有效之內部控制制度亦僅能對上述三項目標之達成提供合理的確保 ; 而且, 由於環境 情況之改變, 內部控制制度之有效性可能隨之改變 惟本公司之內部控制制度設有自我監督之機制, 缺失一經辨認, 本公司即採取更正之行動 三 本公司係依據 公開發行公司建立內部控制制度處理準則 ( 以下簡稱 處理準則 ) 規定之內部控制制度有效性之判斷項目, 判斷內部控制制度之設計及執行是否有效 該 處理準則 所採用之內部控制制度判斷項目, 係為依管理控制之過程, 將內部控制制度劃分為五個組成要素 :1. 控制環境,2. 風險評估, 3. 控制作業,4. 資訊及溝通, 及 5. 監督 每個組成要素又包括若干項目 前述項目請參見 處理準則 之規定 四 本公司業已採用上述內部控制制度判斷項目, 檢查內部控制制度之設計及執行的有效性 五 本公司基於前項檢查結果, 認為本公司上開期間的內部控制制度(含對子公司之監督與管理), 包括知悉營運之效果及效率目標達成之程度 財務報導之可靠性及相關法令之遵循有關的內部控制制度等之設計及執行係屬有效, 其能合理確保上述目標之達成 六 本聲明書將成為本公司年報及公開說明書之主要內容, 並對外公開 上述公開之內容如有虛偽 隱匿等不法情事, 將涉及證券交易法第二十條 第三十二條 第一百七十一條及第一百七十四條等之法律責任 七 本聲明書業經本公司民國 98 年 3 月 25 日董事會通過, 出席董事 9 人中, 有 0 人持反對意見, 餘均同意本聲明書之內容, 併此聲明 敦南科技股份有限公司 董事長 : 簽章 總經理 : 簽章 -33-

37 Statement on the Internal Control System of the Liteon Semiconductor Corporation Date: March 25th, 2009 We examined and assessed carefully the condition and operation of our internal control system in the period from January 1, 2008 to December 31, 2008 and wish to make the following statement based on these assessments: 1. Liteon Semiconductor Corporation realizes fully that our Board of Directors and management are duty-bound to establish, operate and maintain an internal control system. We have established such a system whose purpose is to ensure that our operations achieve a desired level of efficiency (in terms of profit earned, goals reached and security ensured), that our financial affairs are safely managed and accurately reported, and that public laws and regulations are faithfully observed. 2. No internal control system can be perfect, no matter how well it has been designed. Even the most effective system can only make it reasonably sure that the above purpose is achieved. As circumstances and environment in and outside the company change, the effectiveness of internal controls may evolve correspondingly. To maximize its effectiveness, we have incorporated in our internal control system a self-supervisory mechanism which, when triggered by the discovery of an error, an inaccuracy or misdeed, touches off corrective actions designed into the system. 3. To assess the effectiveness and efficiency of an internal control system, we examine and analyze the many relevant elements and factors named by the Securities and Futures Bureau in the Guidelines for Setting up an Internal Control System by a Listed Company as the criteria to determine the effectiveness of the system. (The Securities & Futures Bureau is a part of the Commission for Supervision and Management of Financial Affairs of the Executive Yuan.) These criteria include five essential elements, namely, 1/.environment control, 2/.risk assessment, 3/. control procedures, 4/. information and communication, and 5/. supervision. Each element, in turn, includes many factors. 4. Our company has adopted and is making use of these internal control system criteria to examine, evaluate and assess the effectiveness of the design of the system and the ways and methods of putting these controls into effect. 5. After making extensive observations and assessments in the above mentioned period of time, in our own and subsidiary companies, to ascertain, among other things, the efficiency of operations, accuracy of financial reports, consistency of law-abiding behavior of the employees, we have found that our internal control system is indeed well designed and effectively used, so that its original purpose has been adequately served. 6. This statement will constitute an important part of our Annual Report as well as a salient point to be made in our PR documents. It will, of course, be made public. Any trace of falsehood, malicious concealment and legal irregularities found in this statement constitutes a violation of articles 20, 32, 171 and 174 of the Securities Trade Act. 7. This statement was approved unanimously by all nine Directors attending the Board Meeting on March 25th, No dissenting voice was heard or filed on the same occasion. President Liteon Semiconductor Corporation Chairman Liteon Semiconductor Corporation -34-

38 ( 八 ) 最近年度及截至年報刊印日止公司及其內部人員依法被處罰 公司對內部人員違反內部控制制度規定之處罰 主要缺失與改善情形 : 無 Lawful punishment inflicted on the company or its personnel and/or disciplinary action taken by company management against employees for violating internal regulations in the latest calendar year and up to the day this annual report goes to press; important erros committed; and correction and improvement procedures. None ( 九 ) 最近年度及截至年報刊印日止, 股東會及董事會之重要決議 Important resolutions passed at the Shareholders Conference and Board Meeting in the current year(up to the day this annual report goes to press) 1. 股東會之重要決議 :Important Resolutions of Shareholders' Conferences 性質 召開日期 重要決議 Type of Conference Date I m p o r t a n t R e s o l u t i o n s 97 年股東常會 Annual Stockholders' Conference Of /June/11 1. 承認本公司九十六年度營業報告書及財務報表 1.To acknowledge the company's FY 2007 annual business report and financial statement. 2. 承認本公司九十六年度盈餘分派案 2.To acknowledge the company's FY 2007 Plan of Distribution of Earnings. 3. 通過九十六年度盈餘及員工紅利轉增資發行新股 3.To pass a proposal to use FY 2007 earnings and employee bonus to increase total company capital through issuance of new stocks. 4. 通過 公司章程 修訂 4.To pass revisions to the "Company Charter" -35-

39 2. 董事會之重要決議 :Important Resolutions of Board of Directors Conferences 召開日期重要決議 Date I m p o r t a n t R e s o l u t i o n s 通過訂定本公司九十七年度盈餘及員工紅利轉增資配股暨配發現金股息基準日等相關作業程序 1. Passed and approved the following operation procedures: "calculating company earnings of the year of 2008 and setting base dates for distribution of bonuses (as dividends in new issues of company stocks and as cash dividends) to employees." 2. 通過調整大陸轉投資公司昂寶電子 ( 上海 ) 有限公司之投資架構 2. To pass readjustments and revisions to the investment framework for investing in the Company's affiliates in mainland China. 臨時動議 :Extraordinary Motions 1. 本公司執行長陳忠雄先生因屆齡自請退休案 1. Mr. C.H Chen, Chief Executive Officer of our company, requests for retirement as he reaches mandatory retirement age 通過變更本公司簽證會計師案 1. Passed the change of CPA 2. 承認本公司九十七年度上半年財務報表 2. To acknowledge the Financial Statement of the first half of FY 承認本公司九十七年度上半年合併財務報表 3. To acknowledge the Consolidated Financial Statement of the first half of FY 通過修訂本公司之 本公司核決權限辦法暨核決權限規定 4. Revised and passed "ways, rules and procedures to empower the company to examine vital issues and reach judicious decisions." 5. 通過本公司為轉讓股份予員工, 擬依法買回本公司股份 5. Passed a motion to buy back company shares in accordance with relevant rules in order to transfer these shares to company employees. 臨時動議 : 本公司執行長陳忠雄先生之退職金案 LSC executed CEO Mr. C. H Chen s retirement pension 承認本公司九十七年度前三季財務報表 1. To acknowledge company Financial Statement for the first three quarters of FY 本公司九十八年度稽核計畫 2. To approve the Company's Internal Audit Plan of FY 通過訂定本公司 股務單位內部控制制度作業程序 3. Passed a motion on formulating "operation procedures of internal control systems for service units of the company." 通過本公司九十八年度營運計劃 1. To approve the Company's Operational Plan for FY 承認本公司九十七年度營業報告書及財務報表 2. To acknowledge the company's Business Report and Financial Statement of FY 承認本公司九十七年度合併財務報表 3. To acknowledge the company's Consolidated Financial Statement of 通過本公司九十七年度之內部控制制度聲明書 4. To approve the Internal Control System Statement of FY 通過修訂本公司之 資金貸與他人及背書保證作業辦法 5. Passed revisions to company "rules and operation procedures for granting loans to outsiders and making endorsements." 6. 通過召集九十八年股東常會案 6. To pass a proposal related to holding of FY 2009 Stockholders' Annual Conference of the company. -36-

40 召開日期重要決議 Date I m p o r t a n t R e s o l u t i o n s 承認本公司九十八年度第一季財務報表 1. To acknowledge the Company's Financial Statement of the first quarter of FY 通過本公司九十七年度盈餘分派案 2. To pass the proposed FY 2008 Earnings Distribution Plan. 3. 通過本公司擬發行第一次員工認股權憑證 6,000 單位, 每單位認股權憑證得認購本公司普通股 1,000 股, 因認股權行使所需發行之普通股新股總數 6,000,000 股案 3. Passed and approved the company's first issuance of 6,000 warrants. Since one warrant offers its holder the right to subscribe for 1,000 common shares, a total of 6 million new common shares are to be issued. 4. 審查提案股東資格及提案內容案 4. To assess and evaluate the contents of proposals and examine the qualifications of stockholders. ( 十 ) 最近年度及截至年報刊印日止董事或監察人對董事會通過重要決議有不同意見且有紀錄或書面聲明者, 其主要內容 : 無 Dissenting or other reports filed by Directors/Supervisorsin connection with important resolutions passed by the BOD in the latest calendar year and the current year, up to the day this annual report goes to press. None ( 十一 ) 最近年度及截至年報刊印日止, 與財務報告有關人士 ( 包括董事長 總經理 會計主管及內部稽核主管等 ) 辭職解任情形之彙總 The resignation of finance related positions (including Chairman, President, Accounting Head and Auditing Head in the latest calendar year and up to the day this report goes to press) 與財務報告有關人士辭職解任情形彙總表 Finance report related posts resignations up to the day this annual report goes to press 98 年 5 月 25 日 2009 May 25th 職稱 Title 姓名 Name 到任日期 Date of Employment 解任日期 Date Resigned 辭職或解任原因 Reasons 無 Nil 註 : 所稱與財務報告有關人士係指董事長 總經理 會計主管 內部稽核主管等 NB: Finance report related posts include the chairman, President, accounting heads and internal auditing Head -37-

41 四 會計師公費資訊 :CPA Charges ( 一 ) 非審計公費占審計公費之比例達四分之一以上 : 無 Non auditing fee ratio is 1/4 of the total auditing fee : None. ( 二 ) 更換會計師事務所且更換年度所支付之審計公費較更換前一年度之審計公費減少者, 應揭露審計公費減少金額 比例及原因 : 無 Reason and ratio for the auditing fee ratio reduction due to a change of accounting firm : None. ( 三 ) 審計公費較前一年度減少達百分之十五以上者, 應揭露審計公費減少金額 比例及原因 : 無 Auditing Fee reduced over 15% should release the amount reduced, ratio and reason : None. 五 更換會計師資訊 :Change of CPA 1. 因事務所內部工作調整, 於 97 年 8 月 26 日經董事會決議, 查核簽證會計師由原任陳清祥會計及蔡振財會計師師改由張清福會計師及蔡振財會計師接任 Due to a internal job adjustment, it was decided in the board meeting of August 26th, 2008, our CPA Clark Chen and Vincent Tsai changed to Tony Chang and Vincent Tsai 2. 前任會計師最近二年內出具因採權益法評價之長期股權投資中, 部份被投資公司之財務報表係由其他會計師查核之修正式無保留意見之查核報告 Former CPA have issued unqualified opinion with explanatory which the investees financial statements were audited by other auditors and opinion, insofar as it relates to the amounts included for these investees, is based solely on the reports of the other auditors 3. 公司與前任會計師間就會計原則 (accounting principles) 或實務 (practice) 財務報告之揭露 (disclosure and presentation of financial instruments) 財務報告查核範圍或步驟等之揭露無不同意見亦無其他應加以揭露事項 六 公司之董事長 總經理 負責財務或會計事務之經理人, 最近一年內曾任職於簽證會計師所屬事務所或其關係企業者, 應揭露其姓名 職稱及任職於簽證會計師所屬事務所或其關係企業之期間 所稱簽證會計師所屬事務所之關係企業, 係指簽證會計師所屬事務所之會計師持股超過百分之五十或取得過半數董事席次者, 或簽證會計師所屬事務所對外發布或刊印之資料中列為關係企業之公司或機構 : 無 Chairman, President, Management for Finance & Accounting department, whom has been emplyed by auditing CPA firm or subsidiaries in the recent 1 year, names, titles and their relationships with the CPA or its subsidiaries should be revealed: None -38-

42 七 最近年度及截至年報刊印日止, 董事 監察人 經理人及持股比例超過百分之十之股東股權移轉及股權質押變動情形 股權移轉或股權質押之相對人為關係人者, 應揭露該相對人之姓名 與公司 董事 監察人 持股比例超過百分之十股東之關係及所取得或質押股數 Transfer & Pledge of Stock Equity by Directors, Supervisors, Senior Managers and Holders of 10% or More of Company Shares in the Latest Calendar Year and this Year (up to the day this Annual Report goes to press). 董事 監察人 經理人及大股東股權變動情形 Transfer & pledge of stock equity by Directors, Supervisors, Senior Managers & Major Shareholders 單位 : 股數 Unit: Shares 職稱 ( 註 1) Title1 董事長 / 總裁副董事長 / 執行長 姓名 Name 源泰投資 ( 股 ) 公司代表人 : 宋恭源 97 年度 Year 2008 持有股數增 ( 減 ) 數 Shares increase (diminish) 91,637 35,001 質押股數增 ( 減 ) 數 More (less) shares pledged - - 當年度截至 4 月 12 日止 Up to market close time on April 12th, 2009 持有股數增 ( 減 ) 數 Shares increase (diminish) - - 質押股數增 ( 減 ) 數 More (less) shares pledged 陳忠雄 ( 註 4) 129, 源泰投資 ( 股 ) 公司 91, 董事代表人 : 林行憲 董事盧明光 9,849 - (80,000) - 董事 新盛投資有限公司 51, 代表人 : 徐善可 董事 大榮投資 ( 股 ) 公司 115, 代表人 : 宋明峰 104, 董事 賴達雄 11, 獨立董事黃顯雄 獨立董事王金培 監察人 明興投資 ( 股 ) 公司代表人 : 吳基弘 559, 監察人薛康 監察人徐桂英 總經理陳健志 155, 執行副總經理財 會主管 / 資深副總 許耀煌 16, 李朝福 158, 副總經理鄭文明 (198,484) - (9,000)

43 職稱 ( 註 1) Title1 姓名 Name 97 年度 Year 2008 持有股數增 ( 減 ) 數 Shares increase (diminish) 質押股數增 ( 減 ) 數 More (less) shares pledged 當年度截至 4 月 12 日止 Up to market close time on April 12th, 2009 持有股數增 ( 減 ) 數 Shares increase (diminish) 質押股數增 ( 減 ) 數 More (less) shares pledged 副總經理陳志樑 (98 年 1 月離職 ) (49,095) 副總經理胡明偉 (79,648) 副總經理梅雪芳 (98 年 1 月退休 ) 22, 副總經理鄭鴻龍 30, 副總經理韓學杰 (16,290) 副總經理闞迺堯 20, 副總經理邱文虎 21, 副總經理江協龍 56, 副總經理張雲山 (97 年 5 月就任 ) 100, 副總經理于春義 (97 年 8 月就任 ) 副總經理汪楚勝 (97 年 10 月就任 ) 協理許銘豐 (97 年 12 月退休 ) 21, 協理鄭家駒 35, 協理謝慶勳 24, 協理曾景斌 24, 協理朱世廉 51, 協理張昭清 31, 協理王文生 35, 協理虞凱行 (97 年 6 月離職 ) (32,000) 協理胡亦龍 36, 協理吳振彰 (97 年 6 月離職 ) 協理姜禮燈 (97 年 4 月就任 ) 30, 大股東光寶科技 ( 股 ) 公司 808, 註 1: 持有公司股份總額超過百分之十股東應註明為大股東, 並分別列示 註 2: 股權移轉或股權質押之相對人為關係人者, 尚應填列下表 註 3: 含保留運用決定權信託股數 註 4: 陳忠雄先生之執行長職務於 97 年 7 月卸任 -40-

44 姓名 ( 註 1) Name 盧明光 股權移轉原因 ( 註 2) Reason for transfer 保留運用決定權信託孳息贈與 股權移轉資訊 Information on transfer of shares 交易相對人交易日期 Transfer Trading day party 盧建志盧建良盧怡君 交易相對人與公司 董事 監察人及持股比例超過百分之十股東之關係 Relationship between transferred parties to company BOD, supervisors & shareholders holding above10% 子女 註 1: 係填列公司董事 監察人 經理人及持股比例超過百分之十股東姓名 註 2: 係填列取得或處分 股數 Shares 6,600 6,600 6,800 交易價格 Trading price 股權質押資訊 Information on mortgaged or pledged shares 姓名註 (1) Name 無 Nil 質押變動原因 ( 註 2) Reasons for mortgage or pledge 變動日期 Dates of change 交易相對人 Trading party 交易相對人與公司 董事 監察人及持股比例超過 百分之十股東之關係 Relationship between transferred parties to company BOD, supervisors & shareholders holding above10% 股數 Shares 註 1: 係填列公司董事 監察人 經理人及持股比例超過百分之十股東姓名 註 2: 係填列質押或贖回 持股比率 Shares holding % 質押質借比率 ( 贖回 ) 金 Shares 額 mortgage Mortgage d pledged d pledged % amount -41-

45 八 持股比例占前十大股東間互為財務會計準則公報第六號關係人關係之資訊 Top ten shareholders & their relationships information according to Accounting Regulations Article 6 姓名 ( 註 1) Name 股數 Shares 本人持有股 Shares held 持股比率 Shares held % 配偶 未成年子女持有股份 Shares held by spouse & children under 股數 Shares 持股比率 Shares held % 利用他人名義合計持有股份 shares held using another name 股數 Shares 持股比率 Shares held % 單位 : 仟股 ;% Unit: 1,000 shares; percentage 前十大股東相互間具有財務會計準則公報第六號關係人或為配偶 二親等以內之親屬關係者, 其名稱或姓名及關係 ( 註 3)TOP TEN SHAREHOLDERS & THEIR RELATIONSHIP INFO ACCORDING TO ACCOUNTING REGULATIONS ARTICLE 6 名稱 ( 或姓名 ) Title/Name 關係 Relationships 光寶科技股份有限公司 81, 源泰投資 ( 股 ) 源泰投資 ( 股 ) 之母公司 光寶科技股份有限公司 35, 宋明峰 宋研儀 宋慧玲 直系一親等屬 代表人 : 宋恭源 旭寶投資股份有限公司 27, 旭寶投資股份有限公司 代表人 : 潘永堂 花旗銀行託管群益託管有限公司投資 專戶 22, 宋研儀 13, 宋恭源 直系一親等親屬 大榮投資股份有限公司 11, 宋恭源 主要股東之一的法人代表 大榮投資股份有限公司 宋恭源 直系一親等親屬 代表人 : 宋明峰 10, 宋明峰 10, 宋恭源 直系一親等親屬 中興電工機械股份有限公司 10, 中興電工機械股份有限公司 代表人 : 江義福 備註 REMARKS 敦南科技 ( 股 ) 公司 ( 庫藏股 ) 9, 新揚投資股份有限公司 9, 新揚投資股份有限公司 代表人 : 吳舜文 宋慧玲 9, 宋恭源 直系一親等親屬 源泰投資股份有限公司 9, 源泰投資股份有限公司 35, 宋明峰 宋研儀 宋慧玲 直系一親等屬 代表人 : 宋恭源 註 1: 應將前十名股東全部列示, 屬法人股東者應將法人股東名稱及代表人姓名分別列示 註 2: 持股比例之計算係指分別以自己名義 配偶 未成年子女或利用他人名義計算持股比率 註 3: 將前揭所列示之股東包括法人及自然人, 應揭露彼此間之關係 -42-

46 九 公司 公司之董事 監察人 經理人及公司直接或間接控制之事業對同一轉投資事業之持股數, 並合併計算綜合持股比例 Investments made in the same outside enterprise by our company, its directors, supervisors and directly/indirectly controlled affiliates. Number of shares acquired jointly and combined share percentage 轉投資事業 ( 註 )Investees 綜合持股比例 Combined Shareholding; Percentage of all Shares 單位 : 仟股 ;% Unit: 1,000 shares; percentage 董事 監察人 經理人 及直接或間接 本公司投資 Investment by Liteon Semi 控制事業之投資 Investment by directors. supervisors, companies controlled by us 綜合投資 Investments combined 股數 Shares 持股比例 Shares holding % 股數 Shares 持股比例 Shares holding % 股數 Shares 持股比例 Shares holding % Dyna Image Corporation Philippines 104, , Dynacard Co., Ltd 17, , DIODES, INC. 8, , DYNA INTERNATIONAL HOLDING CO., LTD. 33, , DYNA FUND INTERNATIONAL L.P DYNA FUND II, L.P Prosperity Venture Capital Corporation SINGLE CHIP SYSTEMS CORP SMART POWER HOLDINGS GROUP CO., LTD Wk Technology Fund I.V. 2, ,250 6 Actron Technology Corporation 3, , , GEM SERVICES, INC. 1, ,000 3 GLOBAL STRATEGIC INVESTMENT, INC CO-TECH COPPER FOIL CORP. 4, , ,902 3 Myson Century, Inc. 1, ,185 2 LU-CHU DEVELOPMENT CORP. 12, ,650 5 ABBA TEk PRECISION TECHNOLOGY, INC 8, , , CERAMATE TECHNICAL Co., Browave Corporation Newport Imagine Corporation ADDtek Corporation 2, ,500 8 Lite-on Japan Ltd ,080 9 Ze poly PTE. LTD 1, , 註 : 係本公司之長期投資 Refers to our Long Term Investments -43-

47 一 股本來源 募資情形 Capitalization Program (Source of Capital) 單位 : 新台幣仟元 ; 仟股 Unit: NT$1,000; 1,000 shares 年月 Date June 發行價格 ( 元 ) Price at issue (NT$) 每股面額 10 元 Par value NT$10 核定股本 Authorized Capital 股數 Shares 金額 Amount (NT$) 實收股本 Outstanding Capital 股數 Shares 金額 Amount (NT$) 500,000 5,000, ,305 4,523,046 股本來源 Source of equity capital 盈餘轉增資 Surplus plowed back 43,998 及員工紅利轉增資 Bonus plowed back 30,170 備註 Remarks 以現金以外之財產抵充股款者 Shares paid with non-cash 註一 : 已於 97 年 6 月 26 日經金管證一字第 號核准 Note 1: Approved by Securities and Futures Bureau with cert. number (1) on Jun 26, 2008 其他 Other 註一 Note 1 股份種類 Type of Stocks 單位 : 股 Unit:shares 股份種類 Type of stocks 流通在外股份 ( 註 ) Circulating Capital 核定股本 Approved equity capital 未發行股份 Not yet issued 合計 Total 備註 Remarks 普通股 common stocks 452,304,555 47,695, ,000,000 上市股票 Listed common stocks -44-

48 二 股東結構 (Different Shareholders) 數量 Quantity 股東結構 Shareholder type 政府機構 Government 金融機構 Financial institutions 其他法人 Other legal entities 個人 Individual 98 年 4 月 12 日 April 12th,2009 外國機構及外人 Individual/ legal entity of foreign countries 合計 Total 人數 Number of shareholders 持有股數 Shares held 持股比例 % of total number of shares , ,103 3,985 4,953, ,869, ,269,665 30,208, ,304, % 1.10% 44.85% 47.37% 6.68% % 三 股權分散情形 :Distribution by Size of Share Holding 每股面額十元 Share face value: NT$10 98 年 4 月 12 日 April 12, 2009 持股分級股東人數持有股數持股比例 Size of holding(shares) Number of Shareholders Quantity of shares held % of total 1 to ,952 3,045, % 1,000 to 5,000 7,980 16,983, % 5,001 to 10,000 2,186 14,555, % 10,001 to 15,000 1,100 12,509, % 15,001 to 20, ,137, % 20,001 to 30, ,845, % 30,001 to 50, ,360, % 50,001 to 100, ,833, % 100,001 to 200, ,807, % 200,001 to 400, ,495, % 400,001 to 600, ,705, % 600,001 to 800, ,522, % 800,001 to 1,000, ,463, % 1,000,001 & above ,040, % Total 26, ,304, % -45-

49 四 主要股東名單 : 列明股權比例達百分之五以上之股東或股權比例占前十名之股東名稱 持股數額及比例 (Major Share Holders of 5% or More of Equity and Top Ten Shareholders) 主要股東名稱 Major shareholders 股 份 Share holding 98 年 4 月 12 日 April 12, 2009 持有股數 持股比例 Shares held % of total held 光寶科技 ( 股 ) 公司 81,627, % 旭寶投資 ( 股 ) 公司 27,102, % 花旗銀行託管群益託管有限公司投資專戶 22,523, % 宋妍儀 13,320, % 大榮投資 ( 股 ) 公司 11,688, % 宋明峰 10,535, % 中興電工機械 ( 股 ) 公司 10,291, % 敦南科技 ( 股 ) 公司 ( 庫藏股 ) 9,907, % 新揚投資 ( 股 ) 公司 9,662, % 宋慧玲 9,508, % 源泰投資 ( 股 ) 公司 9,255, % -46-

50 五 最近二年度每股市價 淨值 盈餘 股利及相關資料 (Price Per-Share, Net Worth, Profits, Dividends, Other Relevant Information in the Latest Two Calendar Years) 每股市價 ( 註 1) Market price/share(1) 每股淨值 ( 註 2) Net worth of each share( 2) 每股盈餘 Earnings per share 每股股利 ( 註 9) Dividend per share(9) 投資報酬分析 Investment return analysis 項目 Items 年度 Year 96 年 年 2008 當年度截至 98 年 3 月 31 日核閱數 ( 註 8) up to Mar. 31, 2009 (8) 最高 追溯前 original high 追溯後 ( 註 *) Adjusted(*) 註 9 (Note 9) 最低 追溯前 original low 追溯後 ( 註 *) adjusted(*) 註 9 (Note 9) 平均 追溯前 original average 追溯後 ( 註 *) Adjusted(*) 註 9 (Note 9) 分配前 pre-distribution 分配後 post-distribution 加權平均仟股數 Weighted average thousands shares 每股盈餘 ( 虧損 ) Earnings (loss) per share 追溯調整後之每股盈餘 ( 註 3) Adjusted Earnings Per share (3) 現金股利 Cash dividend 無償配股 Dividend stocks with no compensation 註 9 (Note 9) - 438, , , (0.69) 追溯前 original 1.70 註 9 (Note 9) - 盈餘配股 from profit surplus 資本公積配股 from capital surplus 累積未付股利 ( 註 4) Dividends in arrears (4) 本益比 ( 註 5) P/E ratio (5) 本利比 ( 註 6) P/D ratio (6) 現金股利殖利率 ( 註 7) Cash dividend yield (7) 註 9 (Note 9) 註 9 (Note 9) 註 9 (Note 9) 註 9 (Note 9) * 若有以盈餘或資本公積轉增資配股時, 並應揭露按發放之股數追溯調整之市價及現金股利資訊 註 1: 列示各年度普通股最高及最低市價 並按各年度成交值與成交量計算各年度平均市價 註 2: 以年底已發行之股數為準並依據次年度股東會決議分配之情形填列 註 3: 因無償配股等情形而追溯調整, 列示調整前及調整後之每股盈餘 註 4: 權益證券發行條件如有規定當年度未發放之股利得累積至有盈餘年度發放者, 應分別揭露截至當年度止累積未付之股利

51 註 5: 本益比 = 當年度每股平均收盤價 / 每股盈餘 註 6: 本利比 = 當年度每股平均收盤價 / 每股現金股利 註 7: 現金股利殖利率 = 每股現金股利 / 當年度每股平均收盤價 註 8: 每股淨值 每股盈餘填列截至年報刊印日止最近一季經會計師查核 ( 核閱 ) 之資料 ; 其餘欄位應填列截至年報刊印日止之當年度資料 註 9: 以當年底流通在外股數追溯 ;97 年度盈餘分配案尚未經股東常會決議 Note: * Calculated after the increase of capital reserve fund and surplus adjustments according to market price and cash dividend 1: Give highest and lowest market share prices in the year; and take the price and quantity of stocks traded in the year into consideration when calculating yearly average price of the shares. 2: Based both on the number of issued shares at the end of the year, and on the distribution decided on at the shareholders conference next year. 3: Calculated according to total shares after the increase of capital reserve fund and surplus adjustments 4: In issuing equity security, provisions may be made to accumulate undistributed dividends of the year and postpone distribution until the year when profit is made. The dividends accumulated over the period ending in the year of distribution should be given. 5. P/E ratio = The average market price of a company share of the current year divided by earnings per share. 6: P/D ratio =The average market price of a company share of current year divided by the cash dividend per share for the previous year. 7: Cash dividend yield = The cash dividend per share divided by the average market price of a company share of current year 8: Current year information (up to the day Annual Report goes to press) should be given 9: Using the total shares circulated in market and adjusted accordingly. Distribution of the surplus of 2008 has not yet been decided at Shareholders Conference. 六 公司股利政策及執行狀況 (Company Dividend Policy and Its Implementation) ( 一 ) 公司股利政策 Company dividend policy 本公司於年度結算如有盈餘, 除依法繳納一切稅捐及彌補以往年度虧損外, 次提存百分之十為法定盈餘公積, 並依法提列特別盈餘公積後, 再加計前期累積未分配盈餘, 並保留部份盈餘以作企業成長所需資金後, 依下列比率分配之 : 1. 員工紅利百分之十 ~ 十五 2. 董事 監察人酬勞百分之二. 五 3. 其餘分配股東紅利 前項有關員工紅利部分, 如為分配股票紅利, 其對象得包括從屬公司員工, 其條件及分配方式, 授權董事會決定之 本公司之企業生命週期正值成長階段, 為考量未來營運擴展 資金需求及稅制對公司 股東之影響, 本公司股利分配, 為現金股利部份不得低於當年度分配股利總額之百分之十 When profitable, after tax payment and less deficit (if any) incurred in the previous years, 10% of the annual net income should be appropriated as legal reserve and a special reserve should be provided in accordance with relevant regulations. After retaining for future enterprise growth, the -48-

52 final remainder will be distributed according to the following proportion : 1. 10% ~15% as bonus for employees % as compensation for directors and supervisors. 3. the rest as bonus for shareholders. If the bonus above mentioned for employees is a share bonus, distribution could also go to employees of subsidiary companies. The Board of Directors is authorized to work out the conditions and procedures of making such distribution. As our company is in the growing stage of its enterprise life cycle, with operation expansion, capital needs and tax payment, and effect to shareholders consideration, in our dividends distribution, cash distribution will not be less than 10% of the total dividends distribution. ( 二 ) 股利執行狀況 Distribution of dividends 本公司可分配盈餘 769,984,701 元, 經董事會擬訂九十七年度盈餘分配情形如下 : 股東現金股利 ( 每股 0.6 元 ) 265,438,533 元, 另分配員工現金紅利 37,254,531 元, 董事及監察人酬勞 7,761,361 元 ; 前項計算股東紅利分派對象應以除息除權基準日股東名簿記載為準 前述分配案俟股東常會通過, 另訂除權除息基準日辦理之 分配時, 不足一股之畸零股配發現金, 本公司如嗣後買回本公司股份或將庫藏股轉換 轉讓及註銷, 致影響流通在外股份數量, 股東配股率因此發生變動者, 擬提請股東會授權董事會辦理變更相關事宜, 如經股東會授權, 擬再授權董事長辦理 Distributable surplus of the company comes to NT$769,984,701. The Board of Directors has drawn up a plan to distribute 2008 surpluses as follows: cash dividend for shareholders, (at NT$0.6 per share) NT$265,438,533; employee cash bonus, NT$37,254,531; compensation for directors and supervisors, NT$7,761,361. This plan will be submitted to this shareholders conference and later to the concerned government agencies for approval before base dates can be named for terminating the weighted period, for definitively calculating the ending of interest payout and for distribution of cash bonus. With these dates firmly fixed, along with records of names and holding of shareholders, distribution will then be made. Bonus short of one share is distributed in cash while this partial share is bought and accumulated by the Employees Welfare Commission. In the case when the percentage of a shareholder s holding is changed due to changes in the number of shares circulating outside the company (such as stock buy-back or conversion, transfer and/or retirement of stocks) due changes may be made in the records by the Board of Directors as authorized by the shareholders conference. 七 本次股東會擬議之無償配股對公司營業績效及每股盈餘之影響 : 不適用 (Uncompensated Distribution of Shares and Its Impact on Company Operations and Per-Share Surplus : Not applicable) -49-

53 八 員工分紅及董事 監察人酬勞 : (Information on Employee Bonus and Compensation for Directors and Supervisors) 公司章程所載員工分紅及董事 監察人酬勞資訊 : Information on employee bonus and compensation for directors & supervisors as given in the company charter: 1. 員工紅利百分之十 ~ 十五 (10~15% as bonus for employees) 2. 董事 監察人酬勞百分之二. 五 (2.5% as compensation for directors and supervisors.) 3. 其餘分配股東紅利 (the rest as bonus for shareholders) 前項有關員工紅利部分, 如為分配股票紅利, 其對象得包括從屬公司員工, 其條件及分配方式, 授權董事會決定之 If the above mentioned bonus for employees is a share bonus, distribution could also go to employees of subsidiary companies. The Board of Directors is authorized to work out the conditions and procedures of making such distribution. 董事會通過之擬議配發 97 年度員工分紅等資訊 : Distribution of employee bonus year 2008 as decided by the Board of Directors: 1. 擬議配發員工現金紅利 37,254,531 元 員工股票紅利 0 元及董監酬勞 7,761,361 元 2. 擬議配發員工股票紅利 0 股, 占盈餘轉增資之比例 0% 3. 考慮擬議配發員工紅利及董事 監察人酬勞後之設算每股盈餘為 1.05 元 1. Employee cash bonus, NT$37,254,531; employee share bonus, NT$0; and compensation for directors and supervisors, NT$ 7,761, Employee share bonus of 0 shares or 0% of this capital increase through surplus transfer.. 3. After distribution of employee bonus and compensation for directors and supervisors, the EPS after deductions comes to NT$

54 本公司股東會決議實際配發之九十六年度員工紅利及董監事酬勞與原董事會通過擬議配發數相同, 其有關資訊如下 : Employee bonus and directors/supervisors compensation of 2007 distributed according to a resolution passed at the Shareholders Conference agree in magnitude with that of the plan worked out in the Board of Directors. The information and data are as follows: 一 配發情形 : ( Distribution) 1. 員工紅利.( Employee bonus) (1) 股票紅利 (Share bonus) 股東會決議配發數 Distribution decided at shareholders conference 股數 (Number of shares) 3,017 仟股 (3,017,000 shares) 金額 (Value in NT$) 30,170 仟元 (NT$30,170,000) 占當年底流通在外股數之比例 (As % of shares circulating outside the company) 0.69% (2) 現金紅利 ( Cash dividend) 60,340 仟元 (NT$ 60,340,000) 2. 董監事酬勞 (Remuneration for directors/supervisors) 22,628 仟元 (NT$ 22,628,000) 二 每股盈餘相關資訊 :(Surplus per Share) 1. 每股盈餘 - 追溯調整後 (EPS Adjusted) 2.36 元 (NT$2.36) 2. 設算每股盈餘 (EPS -- after deductions) 2.14 元 (NT$2.14) -51-

55 九 公司買回本公司股份情形 :(Buy Back Shares) 買回期次 ( 註 ) Treasury stocks in Batches 買回目的 Purpose of Buy-back 買回期間 Timeframe of Buy-back 買回區間價格 Price range 已買回股份種類及數量 Class, quantity of shares bought back 已買回股份金額 ( 仟元 ) Value in KNT$ of bought-back shares 已辦理銷除及轉讓之股份數量 Shares sold/transferred 累積持有本公司股份數量 Accumulated number of company shares held 累積持有本公司股份數量占已發行股份總數比率 (%) Percentage of total company shares held (%) 第四次 ( 期 ) Fourth Batch 鼓勵員工及提昇員工向心力 To encourage employees and to raise their morale ~ Sep 12, 06 to Nov 11, ~43.00 元 NT$21.00 to 普通股 4,907 仟股 4,907,000 common shares 139,625 仟元 NT$139,625, 年 4 月 30 日 Apr 30, 2008 第五次 ( 期 ) Fourth Batch 鼓勵員工及提昇員工向心力 To encourage employees and to raise their morale ~ Aug 27, 08 to Oct 24, ~26.40 元 NT$12.00 to 普通股 5,000 仟股 5,000,000 common shares 74,968 仟元 NT$74,968, 仟股 / thousand shares 0 仟股 / thousand shares 4,907 仟股 4,907,000 shares 5,000 仟股 5,000,000 shares 1.08 % 1.11 % 公司債辦理情形, 包括尚未償還及辦理中之公司債, 對股東權益之影響 : 不適用 Bonds Issued : None 特別股辦理情形, 包括流通在外及辦理中之特別股, 對股東權益影響 : 不適用 Issue of Preferred stock : None 海外存託憑證辦理情形, 包括已參與發行而尚未全數兌回及辦理中之海外存託憑證 : 不適用 Issue of Overseas Depositary Receipts : None 員工認股權憑證辦理情形 : 請參閱年報第 118 頁 Issue of Warrants to Employees : Please refer to page 118 累積至年報刊印日止取得員工認股權憑證之經理人及取得憑證可認股數前十大且得認購金額達新臺幣三千萬元以上員工之姓名 取得及認購情形 : 不適用 Names and acquisition status of top ten Managers with warrants amount up to NTD30 Million. None 併購或受讓他公司股份發行新股辦理情形 : 不適用 Merger completed and/or issue of New Stocks to replace stocks acquired from other companies : None 資金運用計畫執行情形 : 不適用 Implementation of Capitalization Program : Not Applicable -52-

56 一 業務內容 Scope of Business 營運概況 Report on Business Operations ( 一 ) 主要業務內容 (Main areas of business operations): 設計 開發 測試 製造和銷售光電元件 分離式元件 CMOS BIPOLAR BICMOS BCD 等類比數位類比混合積體電路產品以及晶圓代工 Design, develop, test, manufacture and distribute opto-electronic device/components, discrete semiconductor components, CMOS, Bipolar, BiCMOS, BCD etc type of Analog or mixed signal ICs and wafer foundry business ( 二 ) 營業比重 (Revenue Distribution): 主要部門 Major Divisions 影像相關產品事業部 Imaging Products Divisions 半導體零件事業部 Semiconductor Components Division 97 年度營業額 Total Sales in Year 2008 單位 : 新台幣仟元 Unit : NT$1,000 營業比重 (%) (%) of total Sales 5,338, ,217, 晶圓代工事業部 Foundry Division 1,540, TOTAL 11,095, ( 三 ) 主要產品 (Main products) 1. 影像相關產品事業部 Imaging Products Divisions 黑白接觸式影像感測器 Mono CIS (Contact Image Sensor) 彩色接觸式影像感測器 Color CIS CMOS 相機模組 CMOS Camera Module (CCM) 線性指紋影像感測器 Linear fingerprint ID 環境光源感測器 Ambient light sensor 雷射滑鼠感測器模組 Laser mouse sensor module 2. 半導體事業 / 晶圓代工產品 Semiconductor Components/Foundry Division Products 分離元件封裝測試 Discrete Packaging & Testing 各式整流元件 Rectifiers 蕭特基 Power Schottky 橋式整流器 Bridge Rectifier 超高速 / 高速 / 標準整流器 Ultra Fast / Fast / Standard Rectifier 各式保護元件 Protection Device - TVS / TSPD/ESD Array 閘流體 Thyristor (TRIAC / SCR / SIDAC) 高功率金氧半場效電晶體 High Power MOSFET 電源管理 Power Management (12~40 伏特雙極技術 ) (12~40V Bipolar Technology) -53-

57 顯示器驅動 Display driver (5 ~ 40 伏特高壓互補金屬氧化半導體技術 ) (5~40V HV CMOS Technology) 消費性微控制器 RFID, MCU (5~1.5V DMOS Technology) (5 ~ 1.5 伏特互補金屬氧化半導體技術 ) 電源管理 IC Power Management IC 無線射頻 IC Wireless RF IC 混合信號的系統級晶片 (SOC) Mixed Signal SOC ( 四 ) 計劃開發之新產品 (Planned new products development) 1. 影像相關產品事業部 Imaging Products Divisions 彩色 1200DPI 接觸式影像感測器 1200 dpi Color CIS 彩色 2400DPI 接觸式影像感測器 2400 dpi Color CIS 彩色多通道接觸式影像感測器 Multi-channel Color CIS A3 彩色多通道 1200/2400DPI 接觸式影像 A3 High Speed multi-channel 1200/2400 Color 感測器 CIS SMT VGA 手機用相機模組 SMT Type Fixed Focus VGA 低成本定焦式 VGA/1.3M/2M 手機用相機模組 Low Cost Fixed Focus VGA,1.3M,2M Camera Module 自動對焦式 8M/12M 手機用相機模組 Auto Focus 8M,12M Camera Module 光學變焦式 8M/12M 手機用相機模組 Optical Zoom 8M/12M Camera Module 低耗電雷射滑鼠感測器 Low power laser mouse image sensor 環境光及接近式感測器 Ambient light and proximity sensor 2. 半導體零件 / 晶圓代工事業產品 Semiconductor Components/Foundry Division Products 6000 瓦 SMC 表面黏著封裝突波抑制器 6KW TVS in SMC surface mount package GBJ 橋式整流器自動化封裝製程 Automation process for GBJ bridge rectifier ESD 保護 SOT-523 表面黏著元件 ESD protection device in SOT-523 surface mount package ESD 保護 SOT-143 表面黏著元件 ESD protection device in SOT-143 surface mount package ESD 保護 SOD-883 表面黏著元件 ESD protection device in SOD-883 surface mount package 低容值 ESD 保護 SOD-882 表面黏著元件 Low Cj ESD protection device in SOD-882 surface mount package 低容值 ESD 保護 SOT-23/363/523/563 表面 Low Cj ESD protection device in 黏著元件 SOT-23/363/523/563 Surface mount package 低容值 ESD 保護 4/6/8/10 pin QFN 方形元件 Low Cj ESD protection device in 4/6/8/10 pin package 2 / 4 安培 GBP 橋式整流器 2/4A bridge rectifier in GBP package 1 安培蕭特基二極體 SMA_flat 表面黏著元件 1A Schottky diode in SMA_flat surface mount package 3 安培蕭特基二極體 SMA_flat 表面黏著元件 3A Schottky diode in SMA_flat surface mount package 20 千瓦 R-6 軸向封裝突波抑制器 20KW TVS in R-6 axial plastic diode EMI 濾波 16pin QFN 方形元件 EMI filter in 16 pin QFN package -54-

58 4A-16A 800V 邏輯雙向晶閘管 8A-16A 800V 高溫 (Tj=150C) 雙向晶閘管 低功率晶閘管表面黏著封裝 高功率金氧半場效電晶體 ITO 封裝 低功率金氧半場效電晶體 SO-8 封裝 低功率金氧半場效電晶體 SO-23 封裝 30/40 伏特 BCD 製程, 應用於交換式電源供應器 600 伏特 BCD 製程, 應用於交直流轉換器與 LED 驅動 IC 800V Logic TRIAC family from 4A to 16A High Temp TRIAC family from 8A to 16A Low power SIDAC in surface mount package High power MOSFET with ITO isolate package Low power MOSFET with SO-8 surface mount package Low power MOSFET with SO-8 surface mount Package 30/40V BCD for switching regulator 600V BCD for AC/DC, LED driver IC ( 五 ) 產業概況 Overview of Industry 現況與發展 (Present status and future prospects) 1 接觸式影像感測器產業 CiS Industry 接觸式影像感測器 (CIS) 主要用於多功能事務機及傳真機等其他相關輸入系統裝置 接觸式影像感測器在性能及速度上已接近傳統 CCD 模組影像感測器之效能 未來在市場對產品輕與薄之趨勢演進下, 運用傳統 CCD 模組影像感測器為主之設備已逐漸轉至採用接觸式影像感測器 依照 IDC 市場資料顯示, 自 2006 年起, 多功能事務機成長雖已漸趨緩, 但在新興市場需求增溫, CCD 模組影像感測器之設備持續替換, 及相關應用範圍之拓展, 成長之空間仍可期待 Contact Image sensors (CIS) are mainly applied on MFP, Fax machines and other related system devices. The speed and performance of CIS products are emulating CCD s performance, and end users preferred its slimmer and more compact designs, therefore, it is inevitable to switch from CCD to CIS. According to IDC market research, the MFP industry growth has slowed since 2006, however, the increase in demand from the emerging markets, the replacement of CCD trend and the expansion of application will still drive growth in this industry. 產業上 中 下游之關聯性 (Upper, middle and down-stream CIS industries) 接觸式線型影像感測器 (CIS) 產業的上 中 下游之關聯性如下 : Upper, Middle and Down Stream of CIS Industries and Their Relatedness as shown below: 上游產業 Upper Stream 中游產業 Middle Stream 下游產業 Down Stream 生產晶片 柱狀透鏡 外殼 光源 PC 板等產業 Chip, Rod Lens, Case, Light Source, PCB Board etc 測試 製造 組裝 Testing, Manufacturing, Module Assembly 傳真機 掃描器 電子白板 多功能事務機等產業 Fax, Scanner, Electronic White Board, MFP etc 2 微型相機模組 (CCM) 產業 CMOS Camera Module Industry 2008 年規模達 12 億支的全球手機市場當中, 約有 75% 搭載照相功能, 雖然預估 2009 年的全球手機出貨量大約會衰退 5~10% 到約 11 億支左右, 照相手機搭載率將成長至約 80%, 是一個高度成長的產業 相機模組之畫素也由 VGA(35 萬畫素 ) 130 萬 200 萬進展到 300/500/800 萬畫素, 除了朝自動對焦 光學變焦之高品質相機模組邁進, 防手振, 臉部追蹤等功能也逐漸成為附加功能 手機數位相機化已是趨勢, 照相機已成手機不可或缺之關鍵性光電零組件 -55-

59 Of the 1.2 billion mobile phones sold throughout the world in 2008, about 75% were embedded with cameras. Although research report expected the total number of global handsets volume to decline 5-10% to about 1.1 billion, the embedded CCM rate will still increase to 80%, it therefore is still consider a high growth industry. The CCM market is fast migrating from VGA 1.3M/2M to 3/5/8 M device, and auto focusing, anti hand shake and face focusing functions are gradually becoming popular features of mobile handsets. Digital camera function has become indispensable key elements of modern handsets CCM 微型相機模組產業的上 中 下游之關聯性如下 : Upper, Middle and Down Stream CCM Industries and Their Relatedness as shown below : 上游產業 Upper Stream 中游產業 Middle Stream 下游產業 Down Stream 晶片 光學鏡頭 外殼 PC 板 軟板 制動器等產業 Chip, Optical Lens, Case, PCB Board, FPC Board, Voice Coil Motor etc. 模組設計 製造 組裝 測試 Module Design, Manufacturing, Module Assembly, Testing 手機 PDA 視訊會議攝影機 筆記型電腦等產業 Handsets, PDA, Visual Conference Camcorder, Notebook Computer Industry 3 線性指紋影像感測器模組 Linear Fingerprint Image Sensor Module 目前市面上, 充斥著各式各樣可攜式的多媒體資料存取之電子產品, 如 : 筆記型電腦 智慧型手機 MP3/MP4 個人數位助理 及隨身碟等等 無論是文字或影音檔案, 資料傳輸管道多元且便利, 因此, 個人及企業對於機密資料的安全及保密的需求也日益增強 指紋影像辨識方式在現行眾多的資料加密方法中, 最具成本效益及安全保密性 敦南所開發之線性指紋影像感測器模組可結合其他的應用軟體, 創造上述產品之附加價值 以附有指紋影像感測器模組之手機為例, 其功能包括 : 開機時驗證使用者身分 檔案之加解密 行動或線上金融付款確認系統 及結合手機內建之遊戲產生不同之應用等 On the market today, all types of portable electronic multimedia data storage devices such as notebook computers, intelligent handsets, MP3/MP4, PDA, and thumb drives take down text, graphic or music files easily and transmit them via a wide variety of channels. These tools, channels and media are a big help to everybody, including all thieves of identity and other confidential information. They, among other things, put ever greater demands on the maintenance of security and secrecy. Of all methods to ensure information security, the most cost effective and water tight one is fingerprint image identification. And of all devices used in applying this method, the Linear Fingerprint Image Sensor Module stands out in the forefront. FPID developed by LSC may be used in conjunction with application software to create added value for all the popular electronic tools cited above. Take the handset equipped with fingerprint image sensor module as an example. It can verify the identity of the user when he/she turns the set on, encipher files, identify the parties involved in mobile or online payment, and use the games stored in the handset. -56-

60 線型指紋影像感測器模組產業的上 中 下游之關聯性如下 : Upper, Middle and Down Stream Linear Fingerprint Image Sensor Module Industries and Their Relatedness as shown below : 上游產業 Upper Stream 中游產業 Middle Stream 下游產業 Down Stream 晶片 柱狀透鏡 外殼 光源 PC 板等產業 Chip, Rod Lens, Case, Light Source, PCB Board etc 模組設計 製造 組裝 測試 Module Design, Manufacturing, Module Assembly, Testing, 門禁系統 手機 PDA 筆記型電腦 隨身碟 外接硬碟盒 滑鼠等電腦週邊產業 Door Lock System, Mobile phone, PDA, Notebook, USB Flash Disk, USB Enclosure, Mouse and other PC peripherals etc 4 環境光源感測器 Ambient Light Sensor 環境光源感測器 (ALS) 主要功能在於偵測環境光源進而調節面板的明暗度, 它不但能節省裝置的耗電量也可提升人眼觀看面板時的舒適度 此環境光源感測器可應用於筆記型電腦 智慧型手機 MP3/MP4 個人數位助理 個人導航器 數位相框 液晶電視等等 從市面上可看到, 各大電腦及手機廠牌有不少型號的產品已加入環境光源感測器的功能 目前大陸山寨機出貨量持續成長, 越來越多廠商將環境光源感測器放入以作為省電之利器 Ambient Light Sensors main features are to detect ambient light to adjust the brightness of the panels. It not only has the power saving feature but also comforts human eyes. The ALS can be applied on Notebook computers, smartphones, MP3/MP4, PDA, PND, digital photo frames, LCD TVs, etc. On the market, various branded computer and mobile phone vendors have applied the ALS function. Currently, as the shipments of shan zhai phones in China grow substantially, and more and more manufacturers adopt the ALS to achieve power saving performance. 環境光源感測器模組產業的上 中 下游之關聯性如下 : Upper, Middle and Down Stream Ambient Light Sensor Module Industries and Their Relatedness as shown below : 上游產業 Upper Stream 中游產業 Middle Stream 下游產業 Down Stream 晶片 光學鍍膜 PC 板等產業 Chip, Optical coating, PCB Board etc. 模組設計 製造 組裝 測試 Module Design, Manufacturing, Module Assembly, Testing. 手機 PDA 筆記型電腦 個人導航器 液晶電視 數位相框等產業 Mobile phone, PDA, Notebook, PND, LCD TV, Digital photo frame etc 產品之各種發展趨勢及競爭情形 Development trends and competition of various products 敦南科技發展的接觸式線型影像感測器 (CIS) 主要是應用在傳真機及多功能事務機產品, 以完整光電模組來感測文件的明暗, 感測比例為 1:1 相較於經由反射鏡片, 再經過縮小鏡頭聚焦將感測文件投射的電荷耦合元件 (CCD), 更能做成結構簡單 裝配容易 穩定等特性符合產品走向輕 薄 短 小之時代需求, 加上耗電量低及成本優勢, 早已成為全球市場主流 在經驗豐富的技術團隊支援下, 除持續深耕制式影像感測器, 也將重點發展客製化之感應模組, 以達成客戶全方位服務之期望 客製化之感應模組多應用在筆型掃瞄器, 名片及物件掃瞄器, 大尺寸白板掃瞄系統等 -57-

61 照相手機在全球市場已蔚為風潮 基本上 CMOS 擁有低成本 低耗電的特性, 符合手機產品走向省電元件之需求 而本公司投入 CMOS 微型相機模組 (CCM) 之研發亦有多年, 製程採用 Chip on Board (COB) 技術, 大大提升影像品質及縮小尺寸, 以符合客戶高影像品質及外觀短小輕薄之設計 敦南憑藉著優良的品質 具競爭力售價及良好的售後服務, 已在國內外購買者間建立良好的聲譽及使用信心, 並將在市場上取得領先地位 LSC focused Contact image sensors (CIS) is widely used in fax machines in the Multi Functions Peripherals (MFP), they react to the brightness of a document through an intact optical-electronic module in a scanning ratio of 1:1. Compared to the CCD process -- which scans through a reflective mirror, focuses through a convex lens and projects onto a CCD -- the CIS process excels in making light-weight, slim and compact devices of uncluttered structure that is easy to set up, and use. In addition, its lower power consumption and cost made it a mainstream employment. The experienced R&D team will also customized our sensor module design according to fully meet our customers expectations in addition to their continued effort in CIS development. The customized sensor module will be applied on Pen Scanner, Business Card Scanner and Mega size white board scanner system. Camera-phone handsets are in vogue throughout the world today. Those with CMOS semiconductors excel for their low production cost and minimal power consumption. Both characteristics meet the basic needs of mobile devices, mainly camera-phones. Liteon Semiconductor has engaged in R&D work in CMOS camera module and adopted COB (Chip on Board) technology for many years. Hence it can offer quality products of compact dimensions which win popularity among users who demand good picture quality, and a slim, light weight, compact and good-looking design. Combined with these strengths, Liteon Semiconductor s superior product quality, price competitiveness and after-sale services will ensure it a commanding position in the world market in the future. 指紋辨識技術早在 2000 年代初期問世, 但由於早期光學式指紋影像感測器, 感測區域面積較大, 因此體積龐大, 且成本昂貴 今日, 敦南結合接觸式影像感測器 (CIS) 與指紋影像感測器之技術, 發展出線性光學滑動式指紋影像感測器模組 光學式模組不但有防靜電的能力特性, 也可在多種環境下使用 此外, 敦南致力發展符合現代對於電子產品輕 薄 短 小之需求, 組裝容易並有利於大量生產, 故成本也更具競爭優勢 指紋影像感測器的應用領域廣泛, 包括金融付款系統 門禁系統 手機 PDA 筆記型電腦 隨身碟 外接硬碟盒 滑鼠等電腦週邊產業, 而敦南線性指紋影像感測器模組的現階段目標為手機及筆記型電腦市場 因此, 敦南將憑著多年在影像感測器的製造經驗 優良的產品品質 具有競爭力的成本優勢及持續的技術研發, 期許在線性指紋影像感測器領域中佔有領導之地位 Fingerprint identification technology entered the market place in the early 2000s. The optical fingerprint image sensor of the early years scanned a relatively large area. That made the whole device bulky and more costly to make. Today, LSC combines the technologies of CIS and fingerprint image sensor to develop the linear fingerprint image module which uses sliding optical parts. It enjoys the advantage of an optical sensor-free from static electric interference and can be used under most conditions. Also, this LSC product excels in being lighter, thinner, shorter and smaller than most similar products put out by competitor firms. On top of it all, it is easier to assemble during the mass production process. Hence, its unit cost could be lowered to give it a big price edge in competing with other manufacturers. Fingerprint image sensors have a wide range of applications in numerous fields of activities, including financial payment systems, screening at entrance checkpoints, user identity check for handsets, PDAs, notebook computers, thumb drives, outside/attached hard drive, mouse and other peripherals with NB computers and handset as our priority target customers. LSC backed by long years of experience in making image sensors, its high quality products, competitive cost advantages and its continuous research -58-

62 and development in technology, hopes and expects to take a leadership position in the market for linear fingerprint image sensors. 由於可攜式的電子產品愈益強調省電功能, 故近兩年來環境光源感測器對於電子產品的搭載率也越來越高 因此環境光源感測器本身的耗電流部分, 在初始 IC 設計時, 必須規劃如何將所需要的電路整合進去的同時, 亦可達到最小的耗電量 環境光源感測器大多擺放在電子產品的機殼外側或面板四周, 為符合產品的 ID 美觀設計考量, 模組的體積及封裝方式仍以輕 薄 短 小為宗旨 敦南的環境光源感測器承襲設計製造 CIS 19 年來的經驗, 將晶片面積縮至最小, 再結合集團內封裝廠的資源, 製造出市場上最具成本競爭優勢的環境光源感測器, 可望贏得各世界大廠的青睞 Since the portable electronic devices emphasize the power saving function, the adoption rate of the ambient light sensor (ALS) has been increasing. Therefore, the ALS native low current consumption requirement needs to be considered in the initial IC circuit design stage, in the meanwhile, to achieve the lowest power consumption. Most ALS are settled at the housing flank or around the panel, so the module size and the package method still need to follow the principle of light, thin, short and small to meet the artistic ID design of customers products. LSC s ALS enhances the 19-years of CIS experience to shrink the die size, and align the package resource within the group to manufacture the most cost competitive ALS which is expected to win the orders from the tier 1 customers in the world. 3 半導體零件 : 分離式元件及類比 IC 產業 (Semiconductor Components :Discrete & Analog industry) 3.1 現況與發展 Current conditions and future prospects 整流二極體是一個中度資本 / 勞力密集的產業, 且現階段全球高功率整流二極體使用的晶圓 (Wafer) / 磊晶圓 (Epitaxial Wafer) 仍為矽 (Silicon ; 化學式 Si) 半導體, 此種以矽半導體為晶圓 / 磊晶圓材料的高功率整流二極體產業已處於成熟期階段, 整流二極體應用在交換式電源更是不可缺乏的產品, 筆記型電腦每年約有 15% 的成長及 Netbook 的需求日益攀升, 使得 NB 年產值已遠大於 DT, 敦南在這幾年來, 在 NB,LCD-M,DT 及 LCD-TV 電源裏所需要的橋式整流器 (GPP Bridge), 有相當深的耕耘, 也擁有幾個領先的市佔率 未來隨著市場需求加溫, 敦南科技在整個二極體產業, 將會更著重在橋式整流器的發展, 積極佈局新應用領域及開發新產品來擴展市佔率. 同時在保護元件產品部份, 敦南擁有自己 Fab 的優勢, 在 TVS 及 TSPD 產品已有相對的技術領先及市佔率, 從產業成長報告中看出, 未來在可未式的產品成長相對來的高, 敦南科技也積極佈局在 ESD Array 產品的開發, 加速在網通及手持式產品的推廣. Rectifier is a medium capital and labor intensive industry. High-efficiency rectifier industry, which still uses silicon (Si) semiconductors base Wafer and Epitaxial Wafer has become a mature industry. Rectifier is a major component for switching power supplier. Note Book computer volume grew about 15% on a yearly basis and Netbook demand is getting stronger these days, driving NB computer production value to exceed Desk Top computers. In the recent few years, LSC focused in GPP Bridges for NB, LCD Monitor, Desk Top and LCD TV switching power supply development, and has also successfully gained some good positions in the market. As market demand grows, LSC will focus in the development of new applications for our bridges products and also new products development in an effort to expand our market share. We stand a good position in the protection device arena as we owned our own fab, and we led in the technology and market share in our TVS and TSPD products. According to industry growth forecast reports, portable devices will enjoy a high growth in the next few years and we are aggressively speeding our ESD Array development and penetration into the communications and portable devices market. -59-

63 整流二極體產業及應用 (Diode Rectifier Industry ) 功率場效電晶體 (Power MOSFET) 主要運用在各種電源供應器之控制電路 ( 開關 ) 上 以 200V 為基準區分為高壓 MOSFET (> 200V) 及低壓 MOSFET (< 200V) 兩大類 2008 年雖有來自 Vista 的換機效應, 風行大陸的電子腳踏車及遊戲機等終端產品及新興市場如金磚四國等掘起的強勁需求, 卻仍然無法彌補美國經濟疲弱及下半年次級房貸風暴影響之缺口, 全球市場銷售不如預期, 平均銷售單價仍然呈現微幅下滑情況 展望 2009 年, 上半年將延續 2008 年第四季疲弱需求, 第一季預期將呈微幅衰退 目前各國政府的經濟刺激方案尤以中國政府施行的家電下鄉計劃或可為疲弱的經濟需求帶來一線生機 目前下半年銷售能見度尚不明朗, 很多研究機構則視第二季整體產業復甦力道為指標 Power MOSFET is mainly applied on the Switch Control Circuit in all kinds of power supply. Products beyond 200V are categorized as High Voltage and below 200V are categorized as Low Voltage Mosfet. The global vista trend, growing popularity of E-bike, growing video game machines demand in China and the emerging BRICS strong demand were the growth drivers of Mosfet in However, these drivers were offset by the sub prime issue and the weak US economy, global sales were below expectations and the ASP thereby declined. Looking forward to 2009, we expect a weak and declining 1st quarter and a slow 1st half year. The economic stimulation programs proposed by US, Japan, and Europe, especially the electronic appliances rural subsidy program by the China government may stimulate the demand and bring light to the weak economy. Sales for the 2nd half of 2009 is still ambiguous, many research firms expect the 2nd quarter sales as a good indicator to the economic recovery. Total Discrete Product Sales All Applications 20,000 15,000 Million USD 10,000 5, Source 資料來源 : isuppli Corp, Mar

64 3.2 產業上 中 下游之關聯性 (Upper, middle and down-stream of discrete industries) 分離元件產業的上 中 下游之關聯性如下 : Upper, middle and down-stream of discrete industries and their relatedness as shown below: 上游產業 Upper Stream 生產晶片 黑膠 支架 引線等產業 Wafer Production, Molding Compound, Lead Frame, Wiring etc industry 中游產業 Middle Stream 下游產業 Down Stream 封裝測試 Packaging & Testing 資訊 通訊 消費性電子 航太 醫療 汽車 辦公設備等產業 IT, Communications, Consumer Electronics, Aerospace, Medical, Automobile, Office Equipment etc Industry 產品之各種發展趨勢及競爭情形 Development trends and competition of various products. 現階段我國高功率整流二極體廠商已順利承接國際大廠逐漸釋放出的代工訂單及市場, 唯這些訂單以技術成熟的標準型低階產品為主, 廠商只能靠降低生產成本來推昇毛利 台灣類比 IC 在過去 3 年逐漸成熟, 也順利的由國際大廠手中贏得訂單, 目前台灣廠商在全年的市佔率仍低於 10%, 每年的複合成長率皆高於整體產長 在過去幾年, 我國廠商多將台灣定位為營業總部, 以研發設計及前 中段製程為主要營運項目, 將勞力密集的後段製程及低階高功率整流二極體外移到中國大陸生產, 以降低生產成本 這兩年更是增加自動化生產設備以因應中國勞動力成本上漲趨勢 隨著我國政府針對小於 8 吋的上游矽晶圓產業登陸政策日益鬆綁, 亦考慮將前 中段製程產能隨上游矽晶圓業者移往中國大陸, 以便與逐漸茁壯的中國大陸高功率整流二極體廠商取得同樣的低成本等之立足點 Taiwan producers of high-efficiency diodes are important OEM/ODM partners to global big firms. However, Taiwanese producers occupied most of the low profit margin standard products market share, and can only drive profit through cost reduction. Taiwan Analog ICs matured gradually in the past three years and managed to win orders from international firms, however, the Taiwanese firms total market share is still less than 10%. Taiwan companies are gaining a higher than industry compound growth rate in the past three years. Taiwan producers positioned their headquarters and focus their RD design work and middle stream manufacturing in Taiwan and transferred their labor intensive packaging process and the lower grade high efficiency diode manufacturing to mainland China in an effort to lower cost. Increasing automation is also a recent step taken by Taiwan producers to cope with the increasing labor cost in China. Looking into the future, Taiwan government is gradually releasing controls over the transition of manufacturing of upper-stream chips smaller than 8 inches to China, Taiwan producers are also considering moving their mid to high end production to China to achieve the same cost base with the mainland local competitors. 在未來, 國內整流二極體廠商將朝高效率 高效能及更高品質三方面發展, 以便能承接更多的國際釋單 發展消費性電子及通訊等量大且成長高的市場, 也是各大廠商透過進攻不同域擴大銷售量的重要發展策略 對擁有語言 文化優勢又兼具早期投入發展佈局及上下游產業整合及合作優勢的國內廠商, 若能把握未來幾年中國大陸經濟快速成長的契機, 將可進一步提昇國內廠商在該 -61-

65 產業的地位 隨著終端產品朝著輕薄短小及節省能源方向發展 新一代電子設備的電源電路設計必須兼具低功耗 低噪音 小體積 可程式化 高穩定 低價格等特性, 電源設計技術也必須與微電子 IC 設計技術整合才能達到需求, 是新一代電源設計的重要挑戰 雖然整合類比和數位電路的 SoC 設計概念日益普及, 但市面上號稱 SoC 晶片卻因數位 類比制程整合不易 成本過高和效能仍不符需求, 因此部分類比電路如電源管理 IC 在短期內並不適合作整合, 仍將持續獨立於 SOC 晶片之外 In the future, Taiwanese suppliers should develop higher efficiency, higher power and higher quality products in order to gain OEM/ODM releases from global leading firms. At the same time, Taiwanese suppliers should widen their product lines to penetrate into the high growth and high volume consumer electronics and communication markets. China economy is expected to experience high growth in the next few years. Taiwan suppliers should be able to take advantages as early developers in China in addition to their language and culture proficiencies to further enhance their market position. All electronics end products are heading for a thinner, lighter and less power consumption trend, therefore, the new generation electronic devices power system are also heading for low power consumption, less noise, compact, systemized, stable and low price features. The new power supply design technology needs to integrate with IC designs to meet these requirements, which is an important challenge. Although System on a chip design for both Analog and digital are getting popular, however, there are many difficulties in Analog and Digital designs integration, and is unable to meet both performance and cost requirements. We therefore expect power management IC to remain as an independent component in the near future. 4 晶圓代工事業部(Wafer foundry Division) 現況與發展 Current conditions and future prospects. 在台灣的晶圓代工產業主要可區分成三大市場 : 成熟技術 ( 六寸, 大於 0.5 微米 ) 中間階段( 八寸, 介於 0.35 微米至 0.13 微米 ) 尖端技術( 十二寸, 小於 0.13 微米 ) 目前在尖端技術能量產的祇有圖形 晶片組 與記憶體等少數產品 中間階段的主要產品包括 : 邏輯 IC 液晶顯示器控制 IC/ 驅動 IC 通信與微處理器, 主要競爭來自於八寸的晶圓代工廠剩餘的產能 在成熟技術部份 ( 六寸, 大於 0.5 微米 ), 其主要產品包括 : 液晶顯示器驅動 IC 切換式穩壓積體電路 邏輯 IC 語音器 IC 與微處理器等 六吋及八吋工廠所聚焦的市場包括應用在平面顯示器產業與消費性電子之終端產品如 : 液晶電視與螢幕 DVD 燒錄機與播放機 數位相機 與印表機墨水卡匣等 相較於最尖端的市場, 半導體製造業在中階及成熟領域所面臨的成本與價格競爭壓力較高 敦南科技的晶圓代工事業部主要專注於六吋類比晶圓的製造, 應用範圍涵蓋類比電源管理 馬達驅動 IC 與液晶顯示器驅動 IC 等 價格, 品質與技術是電源管理 閘極驅動 IC 與馬達驅動 IC 等市場主要的進入障礙 The wafer foundry business can be categorized into 3 segments, the mature technology (6, >0.5um), the mid end (8, um) and the leading edge (12, <0.13um). In the leading edge segment, only graphic, chipset, and memory products are in their mass production stage. Main products in the mid end segment include : logic, LCD controller/driver, communication and micro-controller ICs and their major competitions arise from all the companies with excessive capacity in 8 fabs. The main products in the mature technology segment are LCD driver, PWM IC, logic, speech, and MCU. The 6 & 8 inch fabs are competing intensively in the Flat Panel Display and consumer electronics products industry, such as LCD TV & monitor, DVD recorder and player, digital still camera and printer cartridges. However cost and price pressures are higher in the mid end and mature tech segment. The Wafer Foundry of Lite-On Semiconductor focus on 6-inch wafers manufacturing for analog applications such as: power management, motor driver IC and LCD driver IC. Price, quality and technology are the major barriers to power management, gate driver and motor driver markets. -62-

66 敦南科技在台灣的競爭廠商包括台灣積體電路公司 (TSMC) 與聯華電子公司 (UMC) 的六寸 CMOS 邏輯 IC 與高壓 CMOS 漢磊科技 (Episil) 集中在五寸 bipolar 與 CMOS; 世界先進 (Vanguard) 專注於液晶顯示器驅動 IC, 是敦南科技在驅動 IC 之競爭對手 其他在六寸與八寸晶片的競爭對手包括 : X-Fab, 中國之華潤上華 (CSMC), 上海先進 (ASMC) 等 台灣在成熟技術廠商多已明顯區隔應用產品與涵蓋客戶, 而是主要的挑戰反而是來自如何在終端產品的價格壓力下仍能獲利 Competitors in Taiwan include TSMC and UMC s 6-inch CMOS logic and HVCMOS. Episil focuses on 5-inch Bipolar and CMOS processes, Vanguard, who concentrates in LCD drivers, is the major competitor to Lite-On s in the driver IC business. Other 6-inch and 8-inch CMOS logic Global competitors include X-Fab in the US, Central Semiconductor Manufacturing Co(CSMC) and Advanced Semiconductor Manufacturing Co(ASMC) in China. Due to a clear cut product/ customers differentiation in the mature technology segment, the major challenge is to drive profit under price pressure instead. 產業上 中 下游之關聯性 (Upper, middle and down-stream discrete industries) 附圖為引用自 Gartner 公司關於半導體產業的典型價值鏈 敦南科技的晶圓代工事業定位偏向上游, 前端由物料與設備供應商支援, 後端則可支援 IDM 與無晶圓設備 IC 設計廠商 智慧財產權與提供設計服務供應商將是敦南科技未來步入進階技術非常重要的夥伴 The illustration attached is the typical value chains for semiconductor industries from Gartner. Lite-On positioned its foundry business in the upper stream, with support from materials and equipment vendors, and to support IDM and fabless IC design companies. IP and design service suppliers are Liteon Semi s partners to access more advanced technology. -63-

67 ( 六 ) 技術及研發概況 : Report on Technology and Research & Development ( 一 ) 最近年度及截至年報刊印日止之研究發展費用 Funding of R&D in the last calendar year and this year (up to press time of this annual report) 單位 : 新台幣仟元 Unit: NT$1,000 年度 Calendar Year 研究發展費用 Outlay for R&D 佔營業收入比率 Percentage of Sales 97 年度 Year , % 98 年 3 月 up to the end of March , % ( 二 ) 最近年度及本年度截至年報刊印日止之開發成果 Fruits of R&D work in last calendar year and this year (before annual report goes to press) 開發完成高解析度彩色 2400dpi/4800dpi CIS 模組 Hi-resolution color 2400dpi/4800dpi CIS Module completely developed 開發完成數位信號輸出彩色接觸式影像感測器模組 Digital output color CIS Module completely developed 開發完成高解析度彩色 2400dpi 多通道輸出高速 CIS Hi-resolution color 2400dpi 3 channels hi speed CIS module completely developed 開發完成環境光感測晶片 Ambient Light sensor chip completely developed 開發完成電腦週邊用之線性指紋感測模組 Fingerprint identification module for PC peripheral completely developed 開發完成雷射滑鼠感測模組 Laser Mouse sensor module completely developed 開發完成 VGA SMD type CCM 模組 VGA SMD CCM completely developed -64-

68 開發完成 8 百萬畫素自動對焦 CCM 模組 8M AF CCM completely developed 0.15 安培開關二極體 0603 表面黏著元件 0.15A switching diode in 0603 completely developed 0.5 瓦稽納二極體 1206 表面黏著元件 0.5W zener diode in 1206 completely developed 0.5 瓦稽納二極體 0805 表面黏著元件 0.5W zener diode in 0805 completely developed 20 安培 KBJ 橋式整流器 20A bridge rectifier in KBJ completely developed 0.35 安培開關二極體 SOD-123 表面黏著元件 0.35A switching diode in SOD-123 completely developed 0.35 安培開關二極體 SOD-323 表面黏著元件 0.35A switching diode in SOD-323 completely developed 0.2 安培開關二極體 SOT-23 表面黏著元件 0.2A switching diode in SOT-23 completely developed 0.35 安培蕭特基二極體 SOD-123 表面黏著元件 0.35A Schottky diode in SOD-123 completely developed 0.35 安培蕭特基二極體 SOD-323 表面黏著元件 0.35A Schottky diode in SOD-323 completely developed 1 安培蕭特基二極體 SOD-123 表面黏著元件 1A Schottky diode in SOD-123 completely developed 1 安培蕭特基二極體 Mite_flat 表面黏著元件 1A Schottky diode in Mite_flat completely developed 2 安培蕭特基二極體 Mite_flat 表面黏著元件 2A Schottky diode in Mite_flat completely developed 3 安培蕭特基二極體 Mite_flat 表面黏著元件 3A Schottky diode in Mite_flat completely developed 開關二極體 SOT-23 表面黏著元件 Switching diode in SOT-23 completely developed ESD 保護 SOT-457 表面黏著元件 ESD protection device in SOT-457 completely developed ESD 保護 SOT-353 表面黏著元件 ESD protection device in SOT-353 completely developed EMI/ESD 保護 8pin QFN 方形元件 EMI/ESD protection device in 8 pin QFN completely developed ESD 保護 SOT-563 表面黏著元件 ESD protection device in SOT-563 completely developed EMI 濾波 SOT-563 表面黏著元件 EMI filter in SOT-563 completely developed ESD 保護 SOD-882 表面黏著元件 ESD protection device in SOT-563 completely developed EMI 濾波 12pin QFN 方形元件 EMI filter in 12 pin QFN package completely developed 開發完成高壓燈觸發應用之 1A 晶閘管 Complete 1A SIDAC for HID ignitor application 開發完成 2~7A 20~40V SO-23 低電流低功率場 Complete 2~7A 20~40V SO-23 low Current 效電晶體 Low power MOSFET -65-

69 ( 七 ) 長 短期業務發展計畫 Long and Short-Term Business Development Plan 因應全世界多功能事務機需求溫和成長, 敦南將持續朝降低成本及提昇品質方面努力, 以維持彩 CIS 之利潤 長期除了持續提昇即有產品的品質外, 也積極規劃開更高規格 更完整的 CIS 產品系列以滿足客戶的需求, 並將研發觸角延伸至客戶端, 依客戶終產品應用的需求調整產品的設計等, 不但可以提供更符合需求的產品, 也可縮短新產品研發時間 因應手機相機模組之需求持續增加, 敦南將積極配合 Sensor 與 backend 供應商, 並憑藉持續精進之 COB 技術之優勢, 積極推廣應用層面, 朝高畫素 CMOS 相機模組及自動對焦, 光學變焦相機模組之設計及組裝生產技術發展, 提供客戶高品質及具競爭力價格的相機模組, 以期擴大 CMOS 相機模組之市場佔有率並進而成為領導廠商為目標 Responding to the slow down in global demand for MFP, our short term plan calls for continued cost reduction as well as improvement in product quality to maintain profit margin. Our long-term plan calls for continued research and development work on a high-speed, high-resolution color CIS so to provide market demand for a complete array of CIS products. We will also extend our R&D effort to cover clients needs, likes and dislikes to better meet our customers requirement and may even shorten the lead time between R&D and the debut of new products. We have seen continued increase in the demand of camera modules for handsets. Liteon Semiconductor will intensify its coordination with sensor and backend suppliers and take advantage of the progress made in COB technology to promote the use of CMOS camera modules by offering high pixel CCM and perfecting the design, assembling and production of auto-focusing and opto-electronic focusing devices. Our aim is to expand CCM s market share and to make Liteon Semiconductor a leader in the field. 敦南科技一直是橋式整流產品, 蕭特基二極體, 突波保護元件, 閘流控制器和功率場效電晶體 (Power MOSFET) 的重要供應商 以目前全球日益注重環保的大趨勢下因應綠色電源的設計需求敦南分離式元件事業部於 2008 下半年又再推出 8A~15A 電源功率控制二極體 (PFC Diodes) 及低功耗的蕭特基二極體, 另外完成所有元件的無鹵包裝驗證並開始供應如 APPLE 大廠的設計需求 2009 年起敦南分離式元件事業部將持續專注於高效能電源供應器市場開發並進一步提昇市佔率, 敦南將致力朝開發大功率的整流二極體產品 提升橋式整流器效能 並加速提昇整體製造成本的競爭力 敦南科技的分離式元件在原有的電源供應器市場已有相當的市佔有率, 藉由以上新產品開發完成有助於市場的佔有率延伸至平面顯示器家電及 LED lighting 等的相關應用 2009 年起敦南科技將著手於手持式及網通等相關分離式元件市場的開發 開發產品包含運用於手機及筆記型電腦的陣列式靜電保護元件 (ESD Array), ESD 及 EMI 濾波器整合元件, 齊納二極體 (Zenor Diode) 及低電流低功率場效電晶體並加速小信號及貼片式封裝技術之研發 這些新開發的產品及市場預計在 2010 年將貢獻大約 10% 的營收挹注 LSC has been an important supplier in Bridge, Schottky, TVS, thyristor and Power Mosfet. As global trend calls for Green Power design, LSC released 8A~15A PFC diodes and low power consumption Schottky and also completed the non alkaline packaging certification to meet Apple or other tier one customers design needs. LSC intends to focus in increasing its share in the high performance power management market. We continue to focus in high power rectifiers, to increase the performance of our bridge rectifiers and gear up our overall cost competiveness. LSC has a good market share in the power supply market, we intend to penetrate into flat panel display, household appliances and LED lighting applications. We will also venture into the held and net working related market in The series of products applied in handsets and NB computers include ESD Array, ESD and EMI wave Filter, Zener Diode, low voltage and low power Mosfet. We also intend to speed up our small signal and SMD packaging technology development. The new products developed are expected to contribute about 10% of total sales in

70 敦南科技因掌握上下游生產技術加上品質優勢, 得以成功將突波保護元件 (TVS/TSPD) 產品打入機上盒 (Set-top-box), 衛星降頻器 (LNB),ADSL, 及 LCD TV 等高成長產業產品 除了將持續發展閘極驅動 IC 與馬達驅動 IC 外, 高壓 CMOS 與雙極技術發展也是敦南未來發展的重點 展望 2009 年, 根據 IC Insight 的資料顯示, 分離式元件整體產業將呈現現 21% 負成長 敦南科技分離式元件事業部將以其優勢的產品組合以達到市場佔有率提升為第一優先期待在市場回溫時佔有最佳的戰鬥位置 敦南科技一直著重於高壓 CMOS 與雙極技術之擴充應用以進攻電源管理與平面顯示器部市場 至於在技術上將朝向發展從 40 伏特至 600 伏特應用為主, 並致力整合電源元件 類比元件及邏輯元件在單一晶片上, 提供客戶更完整服務 LSC s ability to combine the up & down stream technology to design and develop high quality TVS/TSPD product enabled us to successfully design our devices into high growth Set-top-box, LNB, ADSL and LCD TV etc industries. C will focus on High Voltage CMOS and Bipolar technology expansion in addition to our continued effort to develop the Gate-driver IC and Motor-driver IC business. Looking into 2009, according to IC Insight, the total discrete industry will decline 21%. LSC places market share expansion as our top priority, our high voltage CMOS and Bipolar technology will help conquer the power management and flat panel market. LSC puts heavy emphasis on 40 to 600 high voltage and bipolar technology application, at the same time, integrating power, analog and logic IC in en effort to better serve and to penetrate the power management and flat panel market customers. 二 市場及產銷概況 : (Market and Business of Our Major Product Groups) 一 市場分析 Market Analysis ( 一 ) 主要產品銷售地區 ( 百分比 )(Geographic distribution of major products market %) 地區 (Area) 部門 (Division) 台灣 Taiwan 亞洲 Asia 歐洲 Europe 美洲 Americas 其他 Other Area 合計 Total 影像相關產品事業部 Imaging Products Divisions 半導體零件事業部 Semiconductor Components Division 晶圓代工事業部 Foundry Division ( 二 ) 市場狀況 (Market conditions): 多功能事務機 (MFP) 市場由 2008 年因遭受金融海嘯的影響, 在去年的第四季尤其嚴重, 由於多功能事務機最大的市場是這次遭受海嘯重挫的美國, 短期內需求難以恢復, 預計在 2009 年全年將有約 15% 以上的衰退 敦南將觸角延伸至另一熱門影像產品 CMOS 相機模組 (CCM), 雖然在 2008 年同樣遭受金融海嘯的狙擊, 在一線客戶的支持下, 業績僅小幅衰退 3% 雖然 2009 年手機市場將出現衰退, 但敦南預計仍可隨著一線大客戶在不景氣中持續成長 Global MFP market experienced a serious impact from the financial crisis in 2008, especially in the 4th quarter. USA is the largest MFP market with little hope of recovery in the short term, the total market is expected to decline at least 15% in Fortunately, Liteon Semiconductor delved into another hot product, the CMOS camera module (CCM). Although the market was also impacted by the financial crisis, however we managed to decline a slight 3% with the strong support from our 1st tier customer. Although the handset market will decline in -67-

71 2009, we expect to grow with our 1st tier customer. 因全球金融危機而引起的經濟衰退已經造成電子產業從 2008 年第四季起的需求大幅降低 根據 IC Insight 所公佈的資料及對未來展望預估資料顯示, 分離式元件產業大約佔整體半導體市場的 7%, 2009 年產值約 $14.3 billion, 相較於 2008 年大約衰退了 21% 中國市場會是 2009 年整體經濟需求成長的重要推手, 相關市場包含網路通訊, 手機, 手提電腦, 液晶顯示屏, 家電, 汽車等相關內需產業 我們將對中國市場的開發做更積極的佈局包含更完整的銷售網建立, 市場針對性的產品開發, 及加強與當地廠商及物料供應鏈的合作等 展望 2009 年敦南擬集中資源發展最具競爭力產品並致力於其現有市場之佔有率及新市場開發 網路通訊及移動式資訊產品, 液晶銀幕電視電源和 LED 照明等尤為 2009 年發展重點 另外我們將同時增加自動化設備投資及製程改善以加強成本競爭力及更好的品質服務以期對現有代工客戶及自有品牌客戶提供更佳服務 由於受到美國經濟不景氣的影響, 預估傳統電源管理銷售在 2009 上半年度將受到相當的衝擊 敦南希望在不同的市場及應用開發下能將整體經濟衰退的影響降到最低 根據 isuppli 的調查,LCD TV 出貨量在近年逐漸攀升, 預估至 2009 年全球 LCD TV 出貨總量將達 7,700 萬台的水準, 佔全球 TV 總量的三成, 總計應用在 LCD TV 的驅動 IC 出貨數量, 將由 2005 年的 2,200 萬顆, 大幅增至 2009 年的近 8,000 萬顆, 年複合成長率將高達 38% 且每一台 LCD 電視裏面都需要一塊 CCFL 的模組, 市場前景佳 敦南努力突破原有的國際設計專利, 開發出更有效率, 品質更穩定的產品並將致力於申請專利保護以維護優勢, 另一方面, 敦南也將積極擴大訂單及市佔率 The global financial crisis has caused economic slow down and depressed the 4th quarter demand of the electronics industry in According to IC Insight forecast, Discrete industry occupies 7% of the total semiconductor industry, the total market value amounted to USD14.3billion, which is roughly 21% decline compared to The China market will be the global major economical growth driver, growth momentum and needs derived from internal demand from Network communications, handsets, Notebook Computers, LCD Monitor, Household appliances and automobiles. We intend to build a more complete and assertive sales network in China, develop products which cater to market demand, at the same time, we will reinforce our relationship and cooperation with local suppliers. Looking into 2009, LSC will focus its resources in the most competitive products development, target to increase our market share and penetrate into new market. Network communications and portable information products, LCD TV, power supply and LED lightings are our major focuses in We will also increase our production automation, improve our production process in an effort to increase our competitiveness and services to our customers. As the global largest market, USA economy slow down will impact our power management products sales in 2009 enormously, we hope to minimize the impact through expanding sales in other markets. According to isuppli report, LCD TV volume will increase throughout these years, and expected to reach 77 million in 2009, which is 30% of total TV market. These demands are expected to drive the driver IC volume from 22 million in 2005, to about 80 million in 2009, which is a 38% CAGR growth. This implies a huge demand growth for the DC/AC Analog for inverter. LSC managed to breakthrough the previous existing IP design, and derived a more efficient, and more reliable products with IP protection. We expect to gain orders and market share. 敦南晶圓代工事業部一直專注於電源管理與平面顯示器的市場 電源管理主要涵蓋各類型電源供應器 ( 包含 AC 及 DC 電源及馬達驅動 ), 而平面顯示器則以液晶顯示器以及電視為主 液晶顯示器驅動 IC 可區分成大 中 小三種尺寸 大型面板驅動 IC 主要應用在螢幕 桌上型電腦與液晶電視上, 每月需求量約 140,000 片至 180,000 片 中型與小型之液晶顯示器 IC 則多應用於行動電話 數位相機 遊戲機與車上電視 以 0.25 微米之 CMOS 技術製造的整合型之驅動 IC 則是用在行動電話上 中型尺寸的面板 IC 仍需以 1.0 微米或 0.5 微米之高壓 CMOS 技術製造為主 綜合各研究機構的預測, 不斷降價的大型 TFT 液晶顯示器將大幅的刺激市場需求下, 全球大尺寸液晶面板銷售額在 2012 年將會到達 1207 億美元, 複合成長率將達 10.2%, 驅動 IC 的需求也隨之穩定成長 手機 消費性電子產品與通訊基礎建設等產業需求量也將持續增溫的情況下,iSuppli 預測, 電壓調節在 的年營收每年將成長將超過 12% 電壓調節的市場正在快速轉型當中, 其中切換式調節 IC 在電壓調節市場將從 2007 年 55% 成長至 2012 年之 69% 之預測值 敦南科技在電源應用上所擁有的技術, 為 2008 年之營收貢獻了超過三分之一, 而切換式調節 IC 在此部份扮演非常重要之角色 -68-

72 Liteon Semiconductor s Foundry business concentrates in the development of power management supply and flat panel market. These power management solutions are applied on AC & DC power, and on TFT display and TV in the flat panel market. The LCD driver ICs can be categorized into large, middle and small sizes. Large size driver ICs are used on Monitor, lap-top and LCD TV & account for around 140,000~180,000 6-inch wafers per month. Middle and small size LCD ICs are applied on mobile phones, DSC, games and car TV. Mobile phones use integrated-type of driver ICs and are made by 0.25um node of CMOS technology, while middle size ICs still use 1.0um or 0.5um HVCMOS. Based on research institutes forecast, the price declining of large FPD will stimulate the demand. Global large-size LCD panel market revenues are expected to increase 10.2% CAGR to US$120.7 billion by 2012, driver ICs will thereby experience a stable growth. A solid demand in cell phones, consumer electronics, and communications infrastructure together drive a 12% CAGR growth from 2007 to 2012 in the voltage regulation market. The voltage regulation market is rapidly transforming, and the Switching regulators market is expected to grow from 55% in 2007 to 69% in2012. Over 1/3 of LSC s revenue derived from sales of products applied on power supply, of which switching regulators played an important role. Item/Period F 2009F 2010F 2011F 2012F CAGR 營 收 Revenue ( 百萬美元 ) million USD) % 來源 :isuppli Corp.2008 年 Q3 Source:iSuppli Corp. 2008Q3 ( 三 ) 發展遠景之有利 / 不利因素與因應對策 (Favorable and unfavorable factors in the long-range future.) 敦南科技一直是 CIS 領域中最具競爭力的供應商之一, 在過去 5 年產業皆有很不錯的成長 2008 年在美國經濟下滑的情況下, 整體 CIS 產業成長並不十分樂觀, 若將時間拉長至 2010, 整體 CIS 產業仍將溫和成長 敦南自去年 3 季起已改變 CIS 經營策略, 嚴守出貨價格, 在短期內可望維持產品獲利 敦南努力提高自製關鍵感測零件的 CIS 銷售的比例, 在達經濟規模期有機會能創造更好的利潤, 能確實掌握零件貨源也是產業長期發展的致勝關鍵 Liteon Semiconductor has been the leading supplier in the CIS market, and the CIS industry experienced pretty healthy growth in the past 5 years. The US economy down trend in 2008 will probably affect this industry, however, in the long term, when expand to 2010, the total shipment will still grow mildly. LSC altered its business strategy since last 3rd quarter, we expect to keep our gross profit margin in the short term through our price strategy. In the long run, we are trying to increase employment of self design sensor in our CIS shipment, hoping to create better profit when we hit economies of scale. We believe that we should become more competitive in this industry through securing the product key component. CMOS 相機模組是一個高度成長的市場, 敦南擁有精良的 Chip On Board 技術及 CIS 影像模組的量產經驗, 照相手機的興起使得相機模組需求大幅增加, 敦南科技的積極切入必將成為市場的主要供應商 由於眾多廠商陸續進入相機模組市場, 價格競爭激烈, 唯有透過積極的新產品開發及快速量產導入, 擴大經濟規模, 才可在眾多競爭者中勝出 CMOS camera module manufacturers are blessed with a high growth market. Liteon Semiconductor, with its well developed chip-on-board (COB) technology and rich experience in -69-

73 mass producing CCM, is energetically and self-confidently competing for the top position in the world as supplier of this device. But price competition, especially with so many newcomers joining the fray, will be extremely keen. To win, one has to launch new products, shorten lead time to mass production and take full advantage of the economy of scale. 分離式產品 (Discrete) 應用層面廣, 遍及各種家電 資訊通訊 消費性電子 汽車等產品 隨著全球電子工業持續蓬勃發展, 下游電子產品也逐漸朝商品化, 勢必將提昇上游整流二極體的用量 另因為國際知名分離式元件大廠紛紛將低附加價值產品的製造轉移 ; 長久經營 OEM 客戶的敦南, 品質與服務早已獲得客戶的肯定, 勢必是此波訂單移轉的受惠者之一 展望 2009 年各家廠商對於新品的開發, 產能的擴充, 及庫存的準備上, 相較於往年將更加的保守 敦南將利用時機加速新產品的開發完成, 另外我們也期待 2010 年的平均單價 (ASP), 待市場需求回穩後將因有限的產能而相對穩定 然而來自中國的競爭對手及山寨板產業的低價市場需求將是在未來市場版圖開發及獲利提升的最大挑戰 敦南的類比 IC 最主要是應用在高成長的 LCD TV 中, 各大國外廠商 ( 如 :O2Micro Microsemi MPS 等 ) 雖在 CCFL 背光源驅動部分具備較強的技術實力 和較成熟的市場佔有率, 卻沒有提供於 LCD 電源中起到同樣重要作用的 AC-DC 電源管理晶片, 客戶必須另外再找 AC-DC 的供應商 敦南類比產品不僅涵蓋 CCFL 背光源驅動 IC, 還包含 AC-DC 電源管理 IC, 能夠為客戶提供全套的電源解決方案, 節省了時間上及成本, 是一大競爭利器 Diode rectifiers have vast applications in products such as household appliances, information technology, telecommunications, consumer electronics, and automotive industries. The demand of discrete grow as the electronics industries grow globally in all directions, and become more commoditized. Many international renowned discrete component makers are abandoning products of low added value to Asia makers. For Liteon Semiconductor Corp. which has long cultivated its clients through superior product quality and good service, such switching of orders could be salutary and beneficial. Looking into 2009, many companies are slowing down their new product development, production capacity expansion and lowering their inventory, more conservative than in the previous years. LSC however, continued to push our new products development and we expect to be fully prepared when ASP and demand recover in We see the competition from China and the low price Shan Zhai products to be our biggest challenge in market expansion and profit growth. LSC s analog ICs are mainly applied in the high growth LCD TV arena, global mega firms like O2Micro, Microsemi, MPS have better technology in CCFL driver ICs and a higher market penetration, however, they lacked the equally important AC-DC power management IC, implying that customers would need to search for another supplier. LSC supply both CCFL driver IC and power management IC which is a total power management solution, saving our customers time and cost at the same time. 在 Moore 定律的驅動下, 半導體工業的頂尖廠商將朝晶圓微縮尺寸的物理性極限推進 但這並不表示成熟技術已經過時, 因為有許多的產品應用並不需要使用到微縮尺寸的極限, 因此晶圓微縮在邏輯處理之規格已縮減至 65 奈米, 並將逐漸取代 90 奈米而成為主流科技, 但大部份之類比處理, 尤其是在電源管理技術上仍然集中在 0.5 微米至 2.0 微米的 ; 應用在類比 電源 與大宗 IC 商品等範疇,0.35 微米則被視為較先進規格 應用在電源的類比產品一般壽命相較長, 表示大於 0.5 微米技術應還有 5 至 10 年的發展空間 另, 新的工業應用裝置, 例如 : 電源裝置也將會與此類型 0.5 微米左右的技術做整合 即使因為由 2008 年底的金融海嘯帶來全球半導體產業的不景氣, 但隨著景氣緩步回升下列商業理由仍將帶動全球電源管理 IC 市場成長 : ( 一 ) 消費性產品需求持續成長 : 因全球平面顯示器與消費市場之需求動能, 供應商期待零組件市場亦將擴張 ( 二 ) OEM 需求增加 : 節能為世界趨勢, 元件製造商透過先進的技術與激烈的價格競爭提供 OEM 在規格上的進步與改變 ( 三 ) 持續的價格壓力 消費性電子產品的販售價格持續降低進而刺激需求 -70-

74 另一方面, 有來自晶圓代工廠持續釋出產能的壓力 例如在台灣之台灣積體電路公司 (TSMC) 聯華電子公司 (UMC) 與世界先進 (Vanguard), 中國之華潤上華 (CSMC), 上海先進 (ASMC) 等 以上競爭者有的專注於增加六寸產能, 有的也進行併構八寸廠造成威脅 由於八寸廠已折舊完畢, 八寸廠將踏入類似成熟技術之應用, 以求在每張晶圓上獲得更多的 IC, 在成本上將較 6 吋廠更具競爭力 為確保敦南科技在激烈的價格戰中能夠永續經營的, 我們將專注在高壓與高電流之利基市場保持技術領先與發展, 並規劃長期事業發展方向, 以同時吸收集團內外之需求, 以擴大市場佔有率 The Moore s Law has driven leading-edge players in the semiconductor industry to push wafer geometries toward physical limits. But these do not necessarily make the mature technologies obsolete. Indeed, many product applications do not require fine geometries, for example, wafer geometries applied in logic processes shrunk to 65 nanometer (nm) will gradually replace 90 nm as mainstream technology. Most analog processes applied on analog, power supply and commodity IC fields still focus on 0.5µm-2.0µm geometry. Since the analog products especially on power application have longer life span, the above 0.5um geometry technology will sustain another 5 to 10 years. The new devices i.e. power devices, might integrate with the 0.5um geometry technology. Even though the down-turn of semiconductor industries caused by global financial tsunami since end of 2008, the following commercial factors will still drive the growth of the silicon manufacturing for power ICs and commodities as world economy recovers gradually: (1) Growth in consumer products: Suppliers expect the components market will expand along with FPD and consumer electronics demands still exist. (2) OEM advancing needs. Power efficiency needs are inevitable, and components makers are driving the demand through providing technology advancement and price cutting (3) Pricing Pressure: Average selling prices of consumer electronics continue to decline and stimulate demands. On the other hand, there is also pressure from continuous release of production capacity by the foundry players such as TSMC, UMC, Vanguard in Taiwan; CSMC and ASMC in China. Some of above focus on increasing 6-inch capacity, some others acquire old 8 fabs and threathen the 6 fabs further. When most of the depreciation are done in the 8-inch fabs, they will plunge into the applications by mature technologies to achieve greater production & cost efficiency. Lite-On Semi will continue to focus in the high voltage and high current niche market development in our long-term business plan, aggressively acquiring both internal and external customers in an effort to expand market share. -71-

75 二 主要產品之重要用途及產製過程 Major Products, Their Main Uses and Production Process ( 一 ) 主要產品之重要用途 (Major products and their main uses) 1. 影像相關產品事業部 Imaging Products Divisions 多功能事務機器 Multi Functions Peripheral (MFP) 傳真機 / 掃描器 Fax machine and scanner 手攜式掃描器 / 輸入裝置 Portable scanner/input device 照像手機 智慧型手機 Camera Mobile phone,smart phone 筆記型電腦 小筆電 Notebook,Netbook 數位相框 液晶螢幕 Digital Frame,LCD monitor 2. 半導體零件 / 晶圓代工事業部 Semiconductor Components/Foundry Division 電源供應器 Switching power supply 監視器 Monitor 數據機 / 通信設備 Modem/Communications equipment 筆記型電腦 Notebook computer 主機板 Mother board 行動電話 Mobile phone 上網機 / 視訊轉換盒 Set top box/visual switching box 個人數位助理 PDA 汽車用電子 Automobile Electronics 工業儀器設備 Industrial equipments 家電產業 Home appliance 電動工具 Handheld Power Tools 燈光控制 Lighting Control 指紋辨識系統 Finger Image Sensor Module 切換式電源供應積體電路 Switching power supply IC 電壓調節器積體電路 Voltage regulator IC 液晶顯示器面板電源管理積體電路 Power management IC for LCD panel TFT/STN/CSTN 驅動器積體電路 TFT/STN/CSTN driver IC DVD/VCD/CD 馬達驅動器積體電路 DVD/VCD/CD motor driver IC LED 顯示器驅動器積體電路 LED display driver IC 微處理器,RFID MCU, RFID 風扇 馬達 Hall 積體電路 Fan, motor, Hall IC 印表機墨水卡匣 Printer Cartridges ( 二 ) 主要產品之產製過程 Major products & their production process 1. 影像相關產品事業部 Imaging products Divisions a/. 接觸式影像感測器製造流程 CIS production process 晶片投入 Wafer input 針測 Probe test 晶測片分電級 Wafer bin grade 晶片切割 Wafer saw 晶粒黏著 Die bond 接線 Wire bond 測試 Pre-test 目檢 V/M 封膠 RTV coating 組裝 Pre-assembly 測試 Pre-test 上玻璃 Glass cover 目檢 V/M 測試 Final test 入倉 Stock -72-

76 b/. 手機用照相機製造流程 CMOS camera module -->CCM) production process 晶片投入 Wafer input 晶片切割 Die saw 晶粒黏著 Die bond 接線 Wire bond 測試 Pre-test 目檢 V/M 封膠 RTV coating 組裝 Pre-assembly 目檢 V/M 鏡頭調整 Lens adjustment 測試 Final test 入倉 Stock 2. 半導體零件 / 晶圓代工 Semiconductor Components/Foundry Division a/. 晶圓擴散之產製過程 Wafer diffusion process flow 晶片投入 Wafer input 擴散 Diffusion 氧化 Oxidation 格子蝕刻 Mesa etch 玻璃燒結 Glass firing 接觸面蝕刻 Contact etch 金屬化 Metallization 晶片研磨 Wafer grinding 晶片測試 Wafer test 品管檢驗 Outgoing quality check 入庫 Stock b/. SMD 之產製過程 SMD process flow 原料投入 Material input 晶片切割 Wafer sawing 晶粒黏著 Die bonding 清洗 Deflux 成型 Molding 電鍍 Plating 切彎腳 Trimming forming 測試 / 印字 Testing and marking 包檢 / 包裝 Packing and visual inspection 品管檢驗 Outgoing quality check 入庫 Stock -73-

77 c/. 晶圓代工 Foundry process flow -74-

78 ( 三 ) 主要原料之供應狀況 (Major Raw Material Supply) 產品別 Product group 主要原料名稱 Major Raw Materials 供應來源 Source of Supply 供應狀況 Supply Situation 影像感測器 CIS 手機用照像模組 CCM 環境光源感測器 ALS 整流二極體 Discrete 晶圓製造 Foundry 晶粒 Chip 柱狀透鏡 Rod Lens 外殼 Case 光源 Light Source PCB 感測器 Sensor 光學鏡頭 Optical Lens 音圈馬達 VCM 外殼 Case PCB 感測器 Sensor 光學鍍膜 Optical coating PCB 及封裝 Packaging 晶片 Wafer 黑膠 Molding Compound 支架 / 引線 Lead Frame/Wire 生產用矽晶片 Substrate 光阻 Photo Resistor 化學原料 Chemical 日本 台灣 Japan Taiwan 日本 台灣 Japan Taiwan 台灣 菲律賓 中國大陸 Taiwan The Philippines China 台灣 日本 菲律賓 中國大陸 Taiwan Japan The Philippines China 台灣 中國大陸 Taiwan China 美國 韓國 USA Korea 韓國 日本 台灣 Korea Japan Taiwan 日本 台灣 Japan Taiwan 台灣 Taiwan 台灣 中國大陸 Taiwan China 台灣 Taiwan 台灣 Taiwan 中國大陸 China 美國 台灣 日本 中國大陸 USA Taiwan Japan China 台灣 美國 中國大陸 Taiwan USA China 日本 台灣 中國大陸 Japan Taiwan China Siltronic, LG, MEMC 富士 三福, 倫昇 正常 Normal 正常 Normal 正常 Normal 正常 Normal 正常 Normal 正常 Normal 正常 Normal -75-

79 ( 五 ) 最近二年度任一年度中曾占進 ( 銷 ) 貨總額百分之十以上之客戶名稱及其進 ( 銷 ) 貨金額與比例, 並說明其增減變動原因 Major Suppliers/Clients (each commanding 10%-plus share of annual order volume) Information in Last Two Calendar Years ( 一 ) 主要進貨客戶 (Major suppliers) 單位 : 新台幣仟元 unit: NT$1,000 項目 Item 96 年度 Calendar Year 年度 Calendar Year 2008 名稱 Company Name 金額 Amount 比率 Percent 名稱 Company Name 金額 Amount 比率 Percent 1 DYNA International Co., Ltd 6,587, % DYNA International Co., Ltd 5,838, % 2 菲律賓敦南科技 ( 股 ) 公司 Dyna Image Corp., Philippines 菲律賓敦南科技 ( 股 ) 公司 2,701, % Dyna Image Corp., Philippines 2,364, % 其他 Others 其他 2,535, % Others 1,212, % 進貨淨額 Net Total supplies 進貨淨額 11,824, % Net Total supplies 9,415, % 增減變動原因 : 因受金融風暴影響, 整體生產需求降低所致 Reasons for change: LSC was seriously impacted by the financial crisis which led to a decrease in production demand. ( 二 ) 主要銷貨客戶名單 (Major clients) 單位 : 新台幣仟元 Unit:NT$1,000 項目 96 年度 年度 2008 Item 名稱 Name 金額 Amount 比率 % 名稱 Name 金額 Amount 比率 % 1 甲公司 (A Company) 1,034, % 甲公司 (A Company) 1,194, % 2 乙公司 (B Company) 1,406, % 乙公司 (B Company) 1,096, % 其他 Others 10,208, % 其他 Others 8,805, % 銷貨淨額 Net Sales 12,649, % 銷貨淨額 Net Sales 11,095, % 增減變動原因 : 甲客戶因成功打進大廠供應鏈, 銷售增加 受到金融風暴影響, 乙客戶銷售量大幅減少, 並同步減少對公司 CIS 的採購, 預計今年會隨景氣好轉而恢復 第四季受到金融風暴狙擊, 客戶訂單驟減, 導致整體銷售下降 Reasons for change: Sales of A company successfully became supplier of a tier one company and therefore increased in sales. However, impacted by financial crisis, sales of B company declined. The overall sales had decreased compared to 2007 due to the financial crisis, the declined was especially intense in the 4 th quarter. -76-

80 ( 五 ) 最近二年度生產量值 (Output in the Last two Calendar Years) 年度 Year 主要部門 Division 影像相關產品事業部 Imaging products Division 半導體零件事業部 Semiconductor Components Division 晶圓代工事業部 Foundry Division 產能 Production Capacity 單位 : 仟片 新台幣仟元 Units :1,000 pcs NTD$1, 年度 年度 2008 產量 Output 產值 Value 產能 Production Capacity 產量 Output 產值 Value , , ,480, ,318,681 TOTAL 1, ,099,702 1, ,915,246 註 1: 產能係指公司經衡量必要停工 假日等因素後, 利用現有生產設備, 在正常運作下所能生產之數量 註 2: 影像事業部已將生產線移往海外, 故無產值 Note 1: Production capacity refers to production using the existing equipments and under normal operation, factoring in holidays and other reasons for non operation by company. Note 2: Our Image business division moved its production lines abroad and consequently, has no contribution to our sales. ( 六 ) 最近二年度銷售量值 (Sales in the Last two Calendar Years) 單位 : 仟個 新台幣仟元 Unit: NT$1,000 年度 Year 96 年度 年度 2008 主要部門 內銷 Domestic 外銷 Export 內銷 Domestic 外銷 Export Division 量 Qty 值 Value 量 Qty 值 Value 量 Qty 值 Value 量 Qty 值 Value 影像相關事業部 Imaging Products Divisions 半導體零件事業部 Semiconductor Components Division 晶圓代工事業部 Foundry Division 1, ,178 39,394 5,847, ,603 41,526 5,264, , ,141 3,995,575 3,744, , ,304 4,004,520 3,443, ,629, , ,367, ,963 TOTAL 670,944 2,864,559 4,035,016 9,785, ,841 2,215,063 4,046,080 8,880,

81 三 從業員工最近二年度及截至年報刊印日止從業員工人數 平均服務年資 平均年齡及學歷分布比率 Human Resources Information: Last Two Years and This Year (up to the time the annual report goes to press) 年度 Year 96 年度 年度 2008 當年度截至 98 年 3 月 31 日 Up to 2009 Mar 31( 註 ) 管理人員 Administrators 員工人數工程人員 R&D No. of Employees 技術人員 Operators 合計 Total 平均年齡 Average Age 平均服務年資 Average Years of employment 博士 Doctorial Degree 學歷分佈比率碩士 Master Degree (%) 大專 Colleges Education 高中 Senior High (%) 高中以下 Below Senior High 註 : 應填列截至年報刊印日止之當年度資料 四 環保支出資訊 : 最近年度及截至年報刊印日止, 因污染環境所受損失 ( 包括賠償 ) 及處分之總額, 並說明未來因應對策 ( 包括改善措施 ) 及可能之支出 ( 包括未採取因應對策可能發生損失 處分及賠償之估計金額, 如無法合理估計者, 應說明其無法合理估計之事實 ) Report on Environmental Protection and Related Expenditures: Last Two Years and This Year (up to the day this annual report goes to press) 本公司在台灣現有三個廠區 ;1. 新店廠區 : 主要係以研發試產影像感測器為主, 在生產過程中並不會產生污染物, 故無環境污染之虞 2. 基隆廠區 : 主要以生產閘流體及各種整流二極體為主, 該廠本身設有廢水處理專責機構, 有關廢水排放均依環保法令之放流水排放標準辦理 3. 新竹科學園區的晶圓代工廠區 : 主要製程有高壓 CMOS Bipolar 及先進 BCD 等特殊製程, 產品以類比應用為主, 本公司致力於環境污染防制及工業減廢落實工安環保工作 ; 推行 ISO14001 及 OHSAS18001 並取得 DNV 驗證通過, 亦遵行電機電子產品中有害物質禁限用指令, 並獲得 SONY 公司之綠色伙伴認證 LSC has three major production plants in Taiwan. 1. The Hsintien plant is devoted to research and testing work on CIS. In its production process, no pollutant is released. The plant has never been charged or fined for polluting the environment. 2. The Keelung plant, located in Tawulun Industrial Park, makes wafer of thyristor and diodes. The plant has established a department to take charge of waste water management in strict compliance of the waste water/liquid treatment -78-

82 rules of environment protection statues. 3.The Hsinchu plant, located in Hsinchu Science-Based Industrial Park, its main process including High voltage CMOS Bipolar and advanced BCD with a focus on analog IC products. This plant has devoted itself to ISO14001 and OHSAS18001 to protect the environment from polluted and to implement the industrial protection and safety. Therefore, it has obtained DNV certification and forbid any usage of noxious products in the production. Furthermore, It has SONY Green Partner certification. 本公司一向恪遵環保法令, 除以持續降低生產所造成污染排放為廠內環保工作的目標外, 並不斷朝向綠色環保產品研發 Our company has always abided by all the laws and regulations to protect the environment. Besides setting continuous reduction of pollutant emission in the production plants as our environment protection goal, we also constantly strive to do R&D work for the purpose of bringing out green -- read environment-friendly--products. 污染狀況 ( 種類 程度 ) Polluting incidents(type, degree of damage) 賠償對象或處分單位 Name of : office in charge/victim to receive compensation 賠償金額或處分金額 Amount of compensation/name of office in charge 九十七年度 Yr 2008 九十六年度 Yr 2007 輕度空氣污染 Light air pollution 新竹市環境保護局 Hsin Chu City Environment Protection Bureau NTD 100,000 ( 註 )( Note) 無 None 無 None 無 None 其他損失 Other Losses 無 None 無 None 註 : 本公司與工程承包商訂有工程承覽合約, 工程中如有違反政府相關法令規定應由承包商負責, 故實際未發生損失 Note:We contracted this project and therefore losses were fully covered. 截至 98 年第一季止, 本公司因應歐盟環保指令 (RoHS) 相關資訊如下 : To cope with the situation given rise by the RoHS (Restriction of the Use of Certain Hazardous Substances in Electrical and Electronic Equipment) Directive of the European Union, our company has taken measures to assess and change our products to ensure compliance to the directive. Up to the end of the first quarter of 2009 our efforts have accomplished good results. 1. 本公司產品無直 間接外銷歐洲或無涉及歐盟環保指令 (RoHS) 相關規範 : 本公司產品有直 間接外銷歐洲 ; 本公司因應歐盟環保指令情況, 說明於後 1).Some of the products of our company are not sold directly and/or indirectly to the European countries and regions where RoHS takes effect. They, therefore, are not affected. For other products of our company which are sold directly and/or indirectly to these European countries and regions, we are taking appropriate measures to assess and make the needed changes to ensure compliance to the RoHS directive. A quantitative report on the implementation of such measures is given below. -79-

83 2. 本公司產品直 間接外銷歐洲因應歐盟環保指令相關情況如下 : 2) Quantitative Report of the measures we have taken to ensure compliance to the RoHS Directive. 清查中改善中已完成項目進度 Being evaluated and changes being made Compliance Item Quantity assessed to determine to ensure compliance ensured needed changes to RoHS directive 產品 180 項 Devices produced 零組件 718 件 Components 供應商 163 家 Suppliers 本公司因應歐盟環保指令 (RoHS) 進度為 100% 3) We have done 100% of our planned work of ensuring compliance to the RoHS Directive of the European Union. 4. 本公司產品取得下列公司或單位綠色產品環保認證, 目前取得比率 : 分離元件及類比事業群產品具有 SGS test report. 晶圓代工事業部取得 SONY 綠色夥伴資格 4)Our products have been certified as environment-friendly by the following institutions: (% of our products so certified) * All products of Discrete and Analog related products are certified by SGS (Societe Generale de Surveillance) test reports * Our Wafer foundry division is a certified SONY Green Partner. 子公司 : 菲律賓敦南科技股份有限公司 ( 依會計準則第七號應編合併報表之公司 ) 因應歐盟環保指令 (RoHS) 相關資訊如下 : Subsidiary: Dyna Image Corporation, the Philippines, (whose financial statements are to be incorporated with those of the parent company, as stipulated by Article 7 of Accounting Regulations) reports on the measures it has taken to ensure compliance with RoHS Directive of the European Union. 1. 子公司產品無直 間接外銷歐洲或無涉及歐盟環保指令 (RoHS) 相關規範 : 子公司產品有直 間接外銷歐洲 ; 本公司因應歐盟環保指令情況, 說明於後 1). Some of the products of our subsidiary company are not sold directly and/or indirectly to the European countries and regions where RoHS takes effect. They, therefore, are not affected. For other products of our subsidiary company which are sold directly and/or indirectly to these European countries and regions, our company is taking appropriate measures to assess and make the needed changes to ensure compliance to the RoHS directive. A quantitative report on the implementation of such measures is given below. -80-

84 2. 子公司產品直 間接外銷歐洲因應歐盟環保指令相關情況如下 : 2) Quantitative Report of the measures our subsidiary company has taken to ensure compliance to the RoHS Directive of the European Union. 項目進度 Item Quantity 清查中改善中 Being evaluated and assessed to determine needed changes Changes being made to ensure compliance to RoHS directive 產品 36 項 Devices produced 零組件 270 件 Components 供應商 110 家 Suppliers 已完成 Compliance ensured 3. 子公司因應歐盟環保指令 (RoHS) 進度為 92% 3) Products of our subsidiary company completed 92% compliance of our products compliant with RoHS directive and other directives as required by the customers, supporting documents to comply includes Test Reports (SGS & other 3 rd party testing, Guarantee / Warranty Letters, MSDS). 4. 子公司產品取得下列公司或單位綠色產品環保認證, 目前取得比率 : * 子公司已取得 Canon 綠色產品驗證 2% * 子公司已取得 Brother 5R 生產驗證 7% * 子公司的產品已取得 SGS 等第三公證單位驗證測試資料及報告等資料證明符合環保要求 4) Our products have been certified as environment-friendly by the following institutions: (% of our products so certified) * Products of our subsidiary company has been awarded with Certificate of Green activity by Canon = 2% * Products of our subsidiary company has been awarded with 5R(Recycle, Refuse, Reduce, Reuse, Reform) by Brother = 7% * Products of our subsidiary company products are certified by SGS (Societe Generale de Surveillance) test reports and other reliable 3rd party testing companies, with supporting documents such as Guarantee / Warranty Letters and MSDS. 五 勞資關係 :Labor Relations ( 一 ) 員工福利措施 (Welfare and benefits for employees): 1. 全體員工皆參與勞工保險 全民健康保險投保 2. 全體員工均享有參與公司提供之團體保險 3. 年度健康檢查 4. 教育訓練津貼補助 5. 年終獎金及員工分紅 6. 旅遊活動 : 不定期舉辦由員工及員工眷屬一同參加之旅遊活動, 使員工在工作之餘仍能享有正之休閒活動, 並且建立員工間之良好的團隊精神 7. 節慶禮品 : 每年三節及五一勞動節皆酌發禮券, 並於年終尾牙時舉辦活動及贈送禮品 8. 婚 喪 生育及傷病補助 : 對於員工及其直系親屬有婚喪喜慶傷病等, 公司與職工福利委員會皆訂有補助辦法予以補助 9. 康樂設施 : 提供陽光屋 閱覽室讓員工在工作之餘能有一抒發之處 -81-

85 10. 社團活動 : 由公司不定期舉辦外語 羽球社 壘球社 單車社.. 等社團活動, 提昇員工生活品質 1. All employees join labor insurance, universal health insurance programs. 2. All employees join group insurance programs offered by the company. 3. Annual health examinations 4. Support and subsidies for training and schooling. 5. Bonus and year-end cash awards for meritorious service. 6. Recreational travel and excursion. These activities provide healthy and wholesome recreation for employees and their families, and promote harmonious exchanges and friendship among them. 7. Gifts and awards on festival occasions. Gift coupons are awarded employees on a year s three major festival days and Labor Day. Year-end celebrations/dinners are held, featuring entertainment programs and lotto drawing for various prizes. 8. Financial support for wedding, death, and child-birth in an employee s family. 9. Sites and facilities, such as reading rooms and tanning saloons, are provided for recreational activities of employees 10. Special groups and clubs. The company sets up or promotes the establishment of special groups or clubs, such as foreign language study groups, badminton teams, baseball team, bike-riding team etc. to help improve quality of life of our employees. ( 二 ) 退休制度與其實施情形 (Retirement benefits for employees.): 本公司退休制度悉遵照勞基法 ( 退休金舊制 ) 規定辦理, 依政府所頒佈之 勞工退休準備金提撥及管理辦法 於 83 年 1 月 6 日成立勞工退休準備金監督委員會, 經台北市政府 83 府勞二字第 號, 統一編號 號准予備查, 以監督退休準備金之運用 勞工退休準備金提撥率定為每月薪資總額之百分之二, 按月提存於中央信託局信託處 敦南科技股份有限公司勞工退休準備金監督委員會 專戶, 以作為未來支付勞工退休金之準備, 此外 每年亦委請精算師精算退休金之提撥合適與否 有關員工退休辦法, 已比照勞動基準法之規定實施辦理 勞工退休金條例 ( 退休金新制 ) 自九十四年七月一日起施行, 六月三十日以前受聘雇之員工且於七月一日在職者得選擇繼續適用 勞動基準法 有關之退休金規定, 或適用該條例之退休金制度並保留適用該條例前之工作年資 九十四年七月一日以後新進之員工只適用 勞工退休金條例 之退休金制度 本公司依 勞工退休金條例 訂定之員工退休辦法, 係屬確定提撥退休辦法, 自九十四年七月一日起, 依員工每月薪資百分之六提撥至勞工保險局之個人退休金專戶 The retirement program and plans are drawn up in accordance with the Basic Labor Laws. Following the officially promulgated Regulations Governing Deposit, Withdrawal and General Management of Labor Retirement Reserve Fund, Liteon Semiconductor Corp. set up a Supervisory Committee on Labor Retirement Reserve Fund on January 6, 1994 (The Fund has a Uniform Invoice Number of ). It was registered with the authorities as the agent to oversee the management of the company s retirement reserves. Every month, an amount equaling 2 percent of the total payroll of the company is to be deposited in a special account under the name of Supervisory Committee on Labor Retirement Reserve Fund of the Liteon Semiconductor Company Ltd. at the Trust Departments of the Central Trust and also employ actuary to calculate the most appropriate pension allocation. This reserve fund will be used to provide company employees retirement benefits in accordance with the Basic Labor Laws. The Labor Pension Act (the Act ) took effect on July 1, The Corporation s employees subject to the earlier promulgated Labor Standards Law can choose to remain to be subject to the pension provision under the Labor Standards Law or to be subject to the Act, with service years -82-

86 accumulated before the enforcement of this Act to be retained. New hires on or after July 1, 2005 automatically become subject to the Act. Under the Act, the Corporation set up a defined contribution pension plan, which took effect on July 1, The Corporation contributes monthly an amount at 6% of the employees monthly salaries and wages to the employees individual pension accounts at the Bureau of Labor Insurance. ( 三 ) 勞資間之協議情形 (Harmonious relations between labor and management): 本公司自成立以來, 重視員工關係, 員工之相關福利等一切依法令規定處理, 故勞資間, 並無因勞資糾紛而致使公司遭受損失之事情發生 Since its founding, Liteon Semiconductor Corp. valued our labor relations, and complied to all the regulations required by law in our employee welfares. Our labor-management relations have always been harmonious, never marred by disputes and attendant financial and other loss and damages for the company. ( 四 ) 列明最近年度及截至年報刊印日止, 因勞資糾紛所遭受之損失, 並揭露目前及未來可能發生之估計金額與因應措施, 如無法合理估計者, 應說明其無法合理估計之事實 無 Report on losses and damages for the company due to management labor relations disputes up to the day this annual report goes to press. None 六 重要契約 : 列示截至年報刊印日止仍有效存續及最近年度到期之供銷契約 技術合作契約 工程契約 長期借款契約及其他足以影響股東權益之重要契約之當事人 主要內容 限制條款及契約起訖日期 Major Contracts in Force (up to the day this Annual Report goes to press), Including Those Expiring in the Most Recent Calendar Year 契約性質 Contract 長期借款合約 Long-term loan 土地租賃合約 Lease Agreement 當事人 Other Party 花旗銀行主辦之聯貸 Syndicate Loan led by Citibank 契約起訖日期 Dates ~ From Aug. 3, 2007 to Aug. 3, 2012 新竹科學園區管理自 94 年 6 月 1 日起至 113 局年 12 月 31 日止 Hsinchu Science From Jun. 1, 2005 to Park Administration Dec. 31, 2024 主要內容 Nature of Contract 總授信金額為新台幣 20 億元 ( 等值 ), 供海外投資 一般性營運資金需求及償還既有債務以改善財務結構之用 Totaling NT$ 2 billion for operational cash needs, overseas investment & restructuring company finance. 合法使用園區土地 To use the land of Science Park at Hsinchu in accordance to legal requirements 限制條款 Restrictives 應維持一定財務比率 To maintain certain financial ratio 無特殊限制條款 No -83-

87 財務概況 Financial Position 壹 最近五年度簡明資產負債表 損益表及會計師查核意見 Brief Balance sheet, Income Statement and CPA s audited opinion for the recent 5 years 一 簡明資產負債表 (Brief Balance sheet) 年度 Year 項目 Item 流動資產 Current Assets 基金及投資 Long-Term Investment 固定資產 Properties 無形資產 Intangible Assets 其他資產 Other Assets 資產總額 Total Assets 分配前流動負債 Before Current Liabilities 分配後 After (Note 3) 長期負債 Long-Term Liabilities 其他負債 Other Liabilities 分配前負債總額 Before Total Liabilities 分配後 After(note 3) 股本 Common Stock 資本公積 Capital Surplus 97 年 2008 單位 : 新台幣仟元 Unit : NTD1,000 最近五年度財務資料當年度截至 98 年 3 Financial Statement for the lastest 5 years 月 31 日財務資料 96 年 95 年 94 年 93 年 1Q ,294,603 3,911,844 3,476,060 3,934,028 3,551,282 2,816,345 7,925,183 7,752,529 6,864,691 5,540,615 3,986,629 7,984,743 2,189,487 2,180,795 2,244,969 2,420, ,502 2,101, , , , , ,247 25, ,033 13,570,988 14,027,300 12,770,092 12,067,064 8,292,559 13,066,902 3,077,174 3,082,778 3,478,548 3,798,342 2,114,965 2,394,068 註 4 (Note 4) 3,913,714 4,342,840 4,439,714 2,712,149-2,658,360 2,150,600 1,256,599 1,378,316 1,073,215 2,879, , , , , , ,757 6,400,519 5,880,589 5,273,216 5,679,125 3,737,377 5,795,125 註 4 (Note 4) 6,711,525 6,137,508 6,320,497 4,334,561-4,523,045 4,448,877 4,333,801 4,068,640 3,384,899 4,523,045 1,063,370 1,076,042 1,023, , ,532 1,313,

88 年度 Year 項目 Item 分配前保留盈餘 Before Retained Earnings 分配後 After (Note 3) 金融商品未實現損益 Unrealized gain/loss from Financial Instruments 累積換算調整數 Cumulative translation adjustment 未認列為退休金成本之淨損失 Net loss not recognized as pension costs 分配前股東權益總額 Before Total Shareholders 分配後 Equity After(Note 3) 97 年 2008 最近五年度財務資料 Financial Statement for the lastest 5 years 96 年 年 年 年 2004 當年度截至 98 年 3 月 31 日財務資料 1Q-09 1,429,305 1,871,416 1,811,464 1,659,050 1,244,932 1,032,492 註 4 (Note 4) 966, , , ,569-39, , , , , , ,126 31,099 (169,412) 563,941 (31,317) (19,736) (80,991) 7,170,469 8,146,711 7,496,876 6,387,939 4,555,182 7,271,777 註 4 (Note 4) 7,315,775 6,632,584 5,746,567 3,957,998 - 註 1: 上列各年度財務資料均經會計師查核簽證 註 2: 截至年報刊印日之前一季止之財務資料業經會計師核閱 註 3: 上稱分配後數字, 係依據次年度股東會決議之情形填列 註 4:97 年度盈餘分配案尚未經股東常會決議 Note 1:Financial statement for the recent 5 years have been audited. Note 2:Financial statement of 09 IQ have been reviewed by CPA. Note 3:It s base on shareholder s conference s distributed earnings next year. Note 4:The statement of 2008 income appropriation have not been decided by Shareholder s Conference 二 簡明損益表 (Brief Income Statement) 年度 Year 項目 Item 營業收入 Net Sales 營業毛利 ( 損 ) Gross Profit (Loss) 營業 ( 損 ) 益 Operating Income 營業外收入及利益 Non-operating Income 97 年 2008 最近五年度財務資料 Financial Statement for the recent 5 years 96 年 年 2006 單位 : 新台幣仟元 Unit : NTD1, 年 年 2004 當年度截至 98 年 3 月 31 日財務資料 1Q-09 11,095,988 12,649,682 11,535,723 9,777,065 8,613,794 1,298, ,683 1,145,789 1,206, ,949 1,073,205 (34,159) 109, , ,491 (170,906) 500,152 (170,742) 641,965 1,085, ,746 1,676, ,316 20,

89 年度 Year 項目 Item 營業外費用及損失 Non-operating Expense & Losses 繼續營業部門稅前損益 Net income from continuing operation 會計原則變動之累積影響數 Cumulative effect of changes in accounting principle 本期淨利 ( 損 ) Net income (Loss) 每股 ( 淨損 ) 盈餘 ( 元 ) EPS (NTD) 追溯調整後每股盈餘 ( 元 ) EPS after adjustment(note3) 97 年 2008 最近五年度財務資料 Financial Statement for the recent 5 years 96 年 年 年 年 2004 當年度截至 98 年 3 月 31 日財務資料 1Q , , , , , , ,035 1,248,778 1,098,605 1,334,427 1,186,808 (437,646) - - 1, ,993 1,053,176 1,058,947 1,176, ,636 (305,891) (0.69) (0.69) 註 1: 上列各年度財務資料均經會計師查核簽證 註 2: 截至年報刊印日之前一季止之財務資料業經會計師核閱 註 3: 每股盈餘係考量無償配股等情形予以調整後之金額 Note 1:Financial statement for the recent 5 years have been audited. Note 2:Financial statement of 09 IQ have been reviewed by CPA. Note 3:Calculated according to total shares after the increase of capital reserve fund and surplus adjustments. 三 會計師姓名及查核意見 (CPA and CPA s Audited opinion) 年度 Year 93 年度 年度 年度 年度 年度 2008 會計師姓名 CPA 張清福 Tony Chang 陳清祥 Clark Chen 張清福 Tony Chang 陳清祥 Clark Chen 蔡振財 Vincent Tsai 陳清祥 Clark Chen 蔡振財 Vincent Tsai 陳清祥 Clark Chen 張清福 Tony Chang 蔡振財 Vincent Tsai 會計師查核意見 Audited Opinion 修正式無保留意見 Modified unqualified report 修正式無保留意見 Modified unqualified report 修正式無保留意見 Modified unqualified report 修正式無保留意見 Modified unqualified report 修正式無保留意見 Modified unqualified report -86-

90 貳 最近五年度財務分析 Financial analysis for the recent 5 years 年度 ( 註 1) Year (Note 1) 分析項目 ( 註 2) Analyzed Items (Note 2) 財務結構 Financial Structure 償債能力 Solvency 經營能力 Operation Ability 獲利能力 Profitability 現金流量 Cash Flow 槓桿度 Leverage 負債占資產比率 (%)Debt Ratio 長期資金占固定資產比率 (%)Long Term funds to Fixed Asset 流動比率 (%) Current Ratio 速動比率 (%) Acid Test Ratio 利息保障倍數 ( 倍 ) Number of times of interest assurances 應收款項週轉率 ( 次 ) Turnover rate of A/R (times) 平均收現日數 Average cashing days of receivables 存貨週轉率 ( 次 ) TurnOver Rate of Inventory (times) 應付款項週轉率 ( 次 ) Turnover rate of A/P (times) 平均銷貨日數 Number of average sales days 固定資產週轉率 ( 次 ) Turnover of Fixed Asset Rate(Times) 總資產週轉率 ( 次 ) Turnover rate of Total Asset (times) 資產報酬率 (%)ROA 股東權益報酬率 (%)ROE 占實收資本比率營業利益 (%) Operating OP Income to capital 稅前純益 stock PBT 純益率 (%)Net profit ratio 每股盈餘 ( 元 ) EPS NTD 現金流量比率 (%)Cash flow ratio 現金流量允當比率 (%)Appropriateness of cash flow 現金再投資比率 (%)Ratio of cash reinvestment 營運槓桿度 Operation Leverage 97 年 2008 最近五年度財務分析 Financial Statement for the recent 5 years 96 年 年 年 年 2004 當年度截至 98 年 3 月 31 日 1Q

91 年度 ( 註 1) Year (Note 1) 分析項目 ( 註 2) Analyzed Items (Note 2) 97 年 2008 最近五年度財務分析 Financial Statement for the recent 5 years 96 年 年 年 年 2004 當年度截至 98 年 3 月 31 日 1Q-09 Degree 財務槓桿度 Financial Leverage 最近二年度各項財務比率變動原因 :( 變動達 20% 以上者 ) 1 在獲利能力方面: 受到金融風暴影響, 消費市場需求下滑, 尤以第四季更為顯著, 整體營收雖較 96 年度減少 12%, 然對採資本密集的晶圓代工獲利影響大, 以及半導體產品及影像產品原物料成本仍高情形下, 減少毛利, 營業費用則力持節省, 與營收減少比率略同下, 營業利益仍較 96 年度減少達 66%; 且轉投資事業同樣受金融風暴衝擊, 獲利亦趨下滑, 因此在本業及轉投資雙重不利影響下, 各項獲利指標均較去年同期下滑 2 在現金流量方面: 由於加強流動資金管理得宜, 營業活動之淨現金流入較 96 年度成長, 在現金流量比率及再投資比率, 均較 96 年度穩健 註 1: 上列各年度財務資料均經會計師查核簽證 註 2: 每股盈餘係考量無償配股等情形予以調整後之金額 Note 1:Financial statement for last 5 years have been audited Note 2:EPS is Calculated according to total shares after the increase of capital reserve fund and surplus ajustments 1. 財務結構 (1) 負債占資產比率 = 負債總額 / 資產總額 (2) 長期資金占固定資產比率 =( 股東權益淨額 + 長期負債 )/ 固定資產淨額 1. Financial Structure (1)Debt ratio= Total liabilities/total assets (2)Long-term funds to fixed assets (%) =(Shareholders' equity + Long-term liabilities)/ Properties 2. 償債能力 (1) 流動比率 = 流動資產 / 流動負債 (2) 速動比率 =( 流動資產 - 存貨 - 預付費用 )/ 流動負債 (3) 利息保障倍數 = 所得稅及利息費用前純益 / 本期利息支出 2.Solvency (1)Current ratio (%)= Current assets/current liabilities (2)Acid test ratio (%)=(Current assets-inventories-prepayments)/current liabilities (3)Number of times of interest assurances (times)= (Income before income tax + interest expense)/ Interest expense 3. 經營能力 (1) 應收款項 ( 包括應收帳款與因營業而產生之應收票據 ) 週轉率 = 銷貨淨額 / 各期平均應收款項 ( 包括應收帳款與因營業而產生之應收票據 ) 餘額 (2) 平均收現日數 =365/ 應收款項週轉率 (3) 存貨週轉率 = 銷貨成本 / 平均存貨額 (4) 應付款項 ( 包括應付帳款與因營業而產生之應付票據 ) 週轉率 = 銷貨成本 / 各期平均應付款項 ( 包括應付帳款與因營業而產生之應付票據 ) 餘額 (5) 平均銷貨日數 =365/ 存貨週轉率 (6) 固定資產週轉率 = 銷貨淨額 / 平均固定資產淨額 (7) 總資產週轉率 = 銷貨淨額 / 平均資產總額 -88-

92 3. Operation Ability (1)Turnover rate of Accounts receivable (times) = Net sales/average accounts receivable (include Accounts receivable and Notes receivable from Sales) (2)Number of cashing days of receivables on average = 365/turnover rate of Accounts receivable (3)Turnover rate of inventories (times)= Cost of sales/average Inventories (4)Turnover rate of Accounts payable (times) = Cost of sales/average accounts payables (include Accounts payable and Notes payable from operation) (5)Number of average sales days = 365/Turnover rate of Inventories (6)Turnover rate of fixed assets (times) = Net sales/average properties-net (7)Turnover rate of total assets (times) = Net sales/average total assets 4. 獲利能力 (1) 資產報酬率 = 稅後損益 + 利息費用 (1- 稅率 ) / 平均資產總額 (2) 股東權益報酬率 = 稅後損益 / 平均股東權益淨額 (3) 純益率 = 稅後損益 / 銷貨淨額 (4) 每股盈餘 =( 稅後淨利 - 特別股股利 )/ 加權平均已發行股數 4. Profitability (1)Asset return ratio(%) = Net income + Interest expense (1-income tax rate) / Average total assets (2)Operating income to capital stock (%) = Net income/average shareholders' equity (3)Net profit ratio (%) = Net income/net sales (4)Earnings per share =(Net income-preference share s dividend)/weighted averages shares of common stock in the market 5. 現金流量 (1) 現金流量比率 = 營業活動淨現金流入 / 流動負債 (2) 淨現金流量允當比率 = 最近五年度營業活動淨現金流入 / 最近五年度 ( 資本支出 + 存貨增加額 + 現金股利 ) (3) 現金再投資比率 =( 營業活動淨現金流入 - 現金股利 )/( 固定資產毛額 + 長期投資 + 其他資產 + 營運資金 ) 5.Cash flow (1)Cash flow ratio =Net cash provided by operating activities/current liabilities (2)Appropriateness of cash flow =Net cash provided by operating activities for lastest 5 years/ (Capital expenditure + Inventories in increase + Cash dividend ) for lastest 5 years (3)Ratio of cash reinvestment = (Net cash provided by operating activities - Cash dividend) / (Property,plant and equipment + Long-term investments+other assets+working capital ) 6. 槓桿度 : (1) 營運槓桿度 =( 營業收入淨額 - 變動營業成本及費用 ) / 營業利益 (2) 財務槓桿度 = 營業利益 / ( 營業利益 - 利息費用 ) 6.Leverage degree: (1)Operation leverage =(Net sales - Variable operating cost and expense) / Operating income (2)Financial leverage =Operating income / (Operating income-interest expense) -89-

93 參. 最近年度財務報告之監察人審查報告 敦南科技股份有限公司九十七年度決算監察人審查報告書 茲准 董事會造送本公司九十七年度財務報表暨合併財務報表業經勤業眾信會計師事務所張清福會計師 蔡振財會計師查核竣事, 並出具查核報告書, 連同營業報告書 盈餘分配之議案, 經本監察人等查核, 認為尚無不符, 爰依公司法第二一九條之規定繕具報告如上, 敬請鑑察 此致 本公司九十八年股東常會 監察人 : 明興投資股份有限公司代表人 : 吳基弘 監察人 : 薛康 監察人 : 徐桂英 中華民國九十八年四月三十日 -90-

94 肆 最近年度財務報表 會計師查核報告 敦南科技股份有限公司公鑒 : 敦南科技股份有限公司民國九十七年及九十六年十二月三十一日之資產負債表, 暨民國九十七年及九十六年一月一日至十二月三十一日之損益表 股東權益變動表及現金流量表, 業經本會計師查核竣事 上開財務報表之編製係管理階層之責任, 本會計師之責任則為根據查核結果對上開財務報表表示意見 如財務報表附註十一所述, 採權益法評價之長期股權投資中, 部分被投資公司之財務報表並未經本會計師查核, 而係由其他會計師查核 因此, 本會計師對上開財務報表所表示之意見中, 有關上述長期股權投資及其投資損益, 係依據其他會計師之查核報告認列 上述長期股權投資民國九十七年及九十六年十二月三十一日之帳列金額分別為新台幣 2,689,067 仟元及新台幣 2,833,800 仟元, 民國九十七及九十六年度採權益法認列之投資收益淨額分別為新台幣 232,621 仟元及新台幣 440,459 仟元 本會計師係依照會計師查核簽證財務報表規則及一般公認審計準則規劃並執行查核工作, 以合理確信財務報表有無重大不實表達 此項查核工作包括以抽查方式獲取財務報表所列金額及所揭露事項之查核證據 評估管理階層編製財務報表所採用之會計原則及所作之重大會計估計, 暨評估財務報表整體之表達 本會計師相信此項查核工作及其他會計師之查核報告可對所表示之意見提供合理之依據 依本會計師之意見, 基於本會計師之查核結果及其他會計師之查核報告, 第一段所述財務報表在所有重大方面係依照證券發行人財務報告編製準則 商業會計法及商業會計處理準則中與財務會計準則相關之規定暨一般公認會計原則編製, 足以允當表達敦南科技股份有限公司民國九十七年及九十六年十二月三十一日之財務狀況, 暨民國九十七年及九十六年一月一日至十二月三十一日之經營成果與現金流量 如財務報表附註三所述, 敦南科技股份有限公司自民國九十七年一月一日起, 依 ( 九六 ) 基秘字第 五二號函規定, 將員工分紅及董監酬勞視為費用, 而非盈餘之分配 本會計師之查核目的係對第一段所述財務報表表示意見, 敦南科技股份有限公司民國九十七年度財務報表重要會計科目明細表, 主要係供補充分析之用, 亦經本會計師採用第二段所述之查核程序予以查核 依本會計師之意見, 該等科目明細表在所有重大方面與第一段所述財務報表相關資訊一致 敦南科技股份有限公司已編製民國九十七及九十六年度之合併財務報表, 並經本會計師出具修正式無保留意見之查核報告在案, 備供參考 勤業眾信會計師事務所 會計師張清福 會計師蔡振財 財政部證券暨期貨管理委員會核准文號台財證六字第 號 財政部證券暨期貨管理委員會核准文號台財證六字第 號 中華民國九十八年三月三日 -91-

95 INDEPENDENT AUDITORS REPORT Lite-On Semiconductor Corporation The Board of Directors and Shareholders We have audited the accompanying balance sheets of Lite-On Semiconductor Corporation as of December 31, 2008 and 2007, and the related statements of income, changes in shareholders equity and cash flows for the years then ended. These financial statements are the responsibility of the Corporation s management. Our responsibility is to express an opinion on these financial statements based on our audits. As stated in Note 11 to the financial statements, we did not audit the financial statements as of and for the years ended December 31, 2008 and 2007 of some equity-method investees, in which investments amounted to NT$2,689,067 thousand and NT$2,833,800 thousand as of December 31, 2008 and 2007, respectively. The related investment income was NT$232,621 thousand in 2008 and NT$440,459 thousand in The investees financial statements were audited by other auditors, whose reports have been furnished to us, and our opinion, insofar as it relates to the amounts included for these investees, is based solely on the reports of the other auditors. We conducted our audits in accordance with the Rules Governing the Audit of Financial Statements by Certified Public Accountants and auditing standards generally accepted in the Republic of China. Those rules and standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits and the reports of the other auditors provide a reasonable basis for our opinion. In our opinion, based on our audits and the reports of the other auditors, the financial statements referred to above present fairly, in all material respects, the financial position of Lite-On Semiconductor Corporation as of December 31, 2008 and 2007, and the results of its operations and its cash flows for the years then ended, in conformity with the Guidelines Governing the Preparation of Financial Reports by Securities Issuers, requirements of the Business Accounting Law and Guidelines Governing Business Accounting relevant to financial accounting standards, and accounting principles generally accepted in the Republic of China. As stated in Note 3 to the financial statements, in March 2007, the Accounting Research and Development Foundation issued Interpretation which requires companies to recognize bonuses paid to employees, directors and supervisors as compensation expenses beginning January 1, These bonuses were previously recorded as appropriations from earnings. We have also audited the consolidated financial statements of Lite-On Semiconductor Corporation and subsidiaries as of and for the years ended December 31, 2008 and 2007 and have issued a modified unqualified opinion thereon in our report dated March 3, Notice to Readers March 3, 2009 The accompanying financial statements are intended only to present the financial position, results of operations and cash flows in accordance with accounting principles and practices generally accepted in the Republic of China and not those of any other jurisdictions. The standards, procedures and practices to audit such financial statements are those generally accepted and applied in the Republic of China. For the convenience of readers, the auditors report and the accompanying financial statements have been translated into English from the original Chinese version prepared and used in the Republic of China. If there is any conflict between the English version and the original Chinese version or any difference in the interpretation of the two versions, the Chinese-language auditors report and financial statements shall prevail. -92-

96 1100 $ 515,463 4 $ 416, $ 364,544 3 $ 117, ,313-76, , , ,868-25, ,574, ,490, ,065, ,517, ,570-99, ,040, , , , ,047-30, ,765-39, , , , , , , , , ,710-47, ,387-24, ,821-25,437-21XX 3,077, ,082, XX 3,294, ,911, ,658, ,150, , , , , ,405, ,878, , ,123-14XX 7,925, ,752, ,350-1, , , , , , , XX 664, , , , ,226, ,040, XXX 6,400, ,880, , , ,449-3, , , , , , , ,366-2, ,888 4,523, ,448, ,875-5, ,618-55, ,442-14, ,517, ,413, , , X1 6,071, ,773, , , X9 ( 4,217,280 ) ( 31 ) ( 3,860,287 ) ( 27 ) 32XX 1,063, ,076, , , XX 2,189, ,180, , , , ,362, XX 1,429, ,871, , , , , ,798-8, ( 31,317 ) ,267-87, , , XX 161, , XX 352, , ,907 4,907 ( 198,147 ) ( 1 ) ( 123,198 ) ( 1 ) 3XXX 7,170, ,146, XXX $ 13,570, $ 14,027, $ 13,570, $ 14,027,

97 LITE-ON SEMICONDUCTOR CORPORATION BALANCE SHEETS DECEMBER 31, 2008 AND 2007 (In Thousands of New Taiwan Dollars, Except Par Value) ASSETS Amount % Amount % LIABILITIES AND SHAREHOLDERS EQUITY Amount % Amount % CURRENT ASSETS CURRENT LIABILITIES Cash (Note 4) $ 515,463 4 $ 416,916 3 Short-term loans (Note 15) $ 364,544 3 $ 117,823 1 Financial assets at fair value through profit or loss - current Notes payable 2,313-76,223 1 (Notes 2 and 5) Accounts payable 194, ,647 4 Notes receivable, net (Notes 2, 6 and 7) 8,868-25,782 - Accounts payable to related parties (Note 25) 1,574, ,490, Accounts receivable, net (Notes 2 and 7) 1,065, ,517, Income tax payable (Note 21) 75,570-99,783 1 Accounts receivable from related parties (Notes 2, 7 and 25) 1,040, ,008 6 Accrued expenses (Note 25) 245, ,981 2 Other receivables 12,047-30,196 - Other payables to related parties (Note 25) 25,765-39,118 - Other receivables from related parties (Note 25) 256, ,546 4 Other payables 80, ,205 1 Inventories (Notes 2 and 8) 339, ,923 4 Current portion of long-term debts (Note 16) 500, ,000 1 Deferred income tax assets - current (Notes 2 and 21) 24,710-47,680 - Other current liabilities 14,387-24,089 - Other current assets 31,821-25,437 - Total current liabilities 3,077, ,082, Total current assets 3,294, ,911, LONG-TERM LIABILITIES LONG-TERM INVESTMENTS Long-term debts, net of current portion (Note 16) 2,658, ,150, Available-for-sale financial assets - noncurrent (Notes 2 and 9) 130, ,526 3 Financial assets carried at cost - noncurrent (Notes 2 and 10) 389, ,646 3 OTHER LIABILITIES Investments accounted for by the equity method (Notes 2 and Accrued pension cost (Notes 2 and 17) 11) 7,405, ,878, , ,123 - Guarantee deposit received 1,350-1,350 - Total long-term investments 7,925, ,752, Deferred income tax liabilities - noncurrent (Notes 2 and 21) 435, ,747 3 Deferred credits - intercompany gains (Notes 2 and 18) 179, ,991 2 PROPERTIES (Notes 2, 12 and 25) Land 149, ,468 1 Total other liabilities 664, ,211 5 Buildings and equipment 785, ,619 5 Machinery and equipment 3,226, ,040, Total liabilities 6,400, ,880, Molding equipment 78, ,390 1 Water and electric power equipment 3,449-3,829 - SHAREHOLDERS EQUITY (Note 19) Computer and communications equipment 109, ,991 1 Common stock - NT$10.00 par value; authorized - 500,000 thousand Testing equipment 137, ,575 1 shares in 2008 and 2007; issued and outstanding - 452,305 Pollution-resistant equipment 2,366-2,481 - thousand shares in 2008 and 444,888 thousand shares in ,523, ,448, Transportation equipment 5,875-5,875 - Capital surplus Furniture and fixtures 55,618-55,031 - Treasury stock transactions 14,442-14,442 - Miscellaneous equipment 1,517, ,413, Long-term investments 612, ,301 5 Cost 6,071, ,773, Merger 436, ,299 3 Less: Accumulated depreciation (4,217,280 ) (31 ) (3,860,287 ) (27 ) Total capital surplus 1,063, ,076,042 8 Prepayments for equipment 335, ,653 2 Retained earnings Legal reserve 613, ,090 3 Net properties 2,189, ,180, Unappropriated retained earnings 816, ,362, Total retained earnings 1,429, ,871, OTHER ASSETS Other adjustments of shareholders equity Rental assets, net (Notes 2 and 13) 84, ,024 - Cumulative translation adjustment 344, ,119 3 Idle assets, net (Notes 2 and 14) Net loss not recognized as pension cost (31,317 ) Refundable deposits 8,798-8,619 - Unrealized gain on financial instruments 39, ,455 3 Deferred charges (Note 2) 68,267-87,489 1 Total other adjustments of shareholders equity 352, ,574 6 Treasury stock - 9,907 thousand shares in 2008 and 4,907 thousand Total other assets 161, ,132 1 shares in 2007 (Note 20) (198,147 ) (1 ) (123,198 ) (1 ) Total shareholders equity 7,170, ,146, TOTAL $ 13,570, $ 14,027, TOTAL $ 13,570, $ 14,027, The accompanying notes are an integral part of the financial statements. (With Deloitte & Touche audit report dated March 3, 2009) -94-

98 敦南科技股份有限公司損益表民國九十七年及九十六年一月一日至十二月三十一日 單位 : 新台幣仟元, 惟每股盈餘為新台幣元九十七年度九十六年度代碼金額 % 金額 % 4110 營業收入總額 $ 11,301, $ 12,905, 減 : 銷貨退回 ( 162,767 ) ( 2 ) ( 236,010 ) ( 2 ) 4190 銷貨折讓 ( 42,564 ) - ( 20,161 ) 營業收入淨額 ( 附註二及二十五 ) 11,095, ,649, 營業成本 ( 附註二十二及二十五 ) ( 10,271,770 ) ( 93 ) ( 11,507,950 ) ( 91 ) 5910 營業毛利 824, ,141, 聯屬公司間未實現銷貨毛利 ( 2,223 ) - ( 2,688 ) 聯屬公司間已實現銷貨毛利 2,688-6,745 - 已實現營業毛利 824, ,145,789 9 營業費用 ( 附註二十二及二十五 ) 6100 推銷費用 ( 199,532 ) ( 2 ) ( 240,712 ) ( 2 ) 6200 管理及總務費用 ( 294,463 ) ( 2 ) ( 290,409 ) ( 2 ) 6300 研究發展費用 ( 221,430 ) ( 2 ) ( 296,323 ) ( 3 ) 6000 營業費用合計 ( 715,425 ) ( 6 ) ( 827,444 ) ( 7 ) 6900 營業淨利 109, ,345 2 營業外收入及利益 7110 利息收入 1,291-2, 採權益法認列之投資收益淨額 ( 附註二及十一 ) 307, , 股利收入 14,500-16, 處分固定資產利益 ( 附註二十五 ) 2,970-3, 處分投資利益淨額 203, , 兌換利益淨額 34,711-37, 壞帳轉回利益 ( 附註七 ) 20, 什項收入 ( 附註二十五 ) 56, , 營業外收入及利益合計 641, ,085,129 9 營業外費用及損失 7510 利息費用 ( 附註十二 ) ( 94,465 ) ( 1 ) ( 91,633 ) ( 1 ) 7522 其他投資損失 - - ( 3,701 ) 處分固定資產損失 ( 241 ) - ( 233 ) 存貨跌價及呆滯損失 ( 20,213 ) - ( 8,830 ) 財務費用 ( 1,566 ) - ( 1,066 ) 減損損失 ( 附註二及十 ) ( 26,373 ) - ( 8,000 ) 金融資產評價損失 - 淨額 - - ( 1,929 ) 金融負債評價損失 - 淨額 ( 1,192 ) 存貨報廢損失 ( 6,557 ) 什項支出 ( 30,581 ) ( 1 ) ( 39,304 ) 營業外費用及損失合計 ( 181,188 ) ( 2 ) ( 154,696 ) ( 1 ) 7900 稅前淨利 570, ,248, 所得稅費用 ( 附註二及二十一 ) ( 107,042 ) ( 1 ) ( 195,602 ) ( 2 ) 9600 本期淨利 $ 462,993 4 $ 1,053,176 8 代碼稅前稅後稅前稅後 每股盈餘 ( 附註二十三 ) 9750 基本每股盈餘 $ 1.28 $ 1.04 $ 2.80 $ 稀釋每股盈餘 $ 1.26 $ 1.03 $ 2.80 $ 2.36 後附之附註係本財務報表之一部分 ( 參閱勤業眾信會計師事務所民國九十七年三月一日查核報告 ) 董事長 : 經理人 : 會計主管 : -95-

99 LITE-ON SEMICONDUCTOR CORPORATION STATEMENTS OF INCOME YEARS ENDED DECEMBER 31, 2008 AND 2007 (In Thousands of New Taiwan Dollars, Except Earnings Per Share) Amount % Amount % GROSS SALES $ 11,301, $ 12,905, LESS: SALES RETURNS (162,767 ) (2 ) (236,010 ) (2 ) SALES ALLOWANCES (42,564 ) - (20,161 ) - NET SALES (Notes 2 and 25) 11,095, ,649, COST OF SALES (Notes 22 and 25) (10,271,770 ) (93 ) (11,507,950 ) (91 ) GROSS PROFIT 824, ,141,732 9 UNREALIZED INTERCOMPANY GAIN (2,223 ) - (2,688 ) - REALIZED INTERCOMPANY GAIN 2,688-6,745 - REALIZED GROSS PROFIT 824, ,145,789 9 OPERATING EXPENSES (Notes 22 and 25) Marketing (199,532 ) (2 ) (240,712 ) (2 ) General and administrative (294,463 ) (2 ) (290,409 ) (2 ) Research and development (221,430 ) (2 ) (296,323 ) (3 ) Total operating expenses (715,425 ) (6 ) (827,444 ) (7 ) OPERATING INCOME 109, ,345 2 NONOPERATING INCOME AND GAINS Interest income 1,291-2,120 - Investment income recognized under the equity method, net (Notes 2 and 11) 307, ,861 6 Dividend income 14,500-16,030 - Gain on disposal of properties (Note 25) 2,970-3,418 - Gain on sale of investments, net 203, ,697 2 Foreign exchange gain, net 34,711-37,887 - Reversal of provision for doubtful accounts(note 7) 20, Other income (Note 25) 56, ,116 1 Total nonoperating income and gains 641, ,085,129 9 NONOPERATING EXPENSES AND LOSSES Interest expense (Note 12) (94,465 ) (1 ) (91,633 ) (1 ) Investment loss - other - - (3,701 ) - Loss on disposal of properties (241 ) - (233 ) - Provision for loss on inventories (20,213 ) - (8,830 ) - Financial expenses (1,566 ) - (1,066 ) - Impairment loss on financial assets carried at cost (Notes 2 and 10) (26,373 ) - (8,000 ) - Valuation loss on financial assets, net - - (1,929 ) - Valuation loss on financial liabilities, net (1,192 ) Loss on scrap inventories (6,557 ) Other expenses (30,581 ) (1 ) (39,304 ) - Total nonoperating expenses and losses (181,188 ) (2 ) (154,696 ) (1 ) INCOME BEFORE INCOME TAX 570, ,248, INCOME TAX (Notes 2 and 21) (107,042 ) (1 ) (195,602 ) (2 ) NET INCOME $ 462,993 4 $ 1,053, Before Income Tax After Income Tax Before Income Tax After Income Tax EARNINGS PER SHARE (Note 23) Basic $ 1.28 $ 1.04 $ 2.80 $ 2.36 Diluted $ 1.26 $ 1.03 $ 2.80 $ 2.36 The accompanying notes are an integral part of the financial statements. (With Deloitte & Touche audit report dated March 3, 2009) -96-

100 $ 4,333,801 $ 7,375 $ 579,498 $ 436,299 $ 403,195 $ 1,408,269 $ 121,126 $ - $ 548,136 ( $ 340,823 ) ,895 ( 105,895 ) ( 771,252 ) , ( 85,695 ) , ( 29,381 ) ( 93,040 ) , ( 13,856 ) ,053, ( 108,681 ) , , ,625 4,448,877 14, , , ,090 1,362, , ,455 ( 123,198 ) ,931 ( 103,931 ) ( 747,968 ) , ( 43,998 ) , ( 30,170 ) ( 82,968 ) ( 12,672 ) ( 31,317 ) ( 29,891 ) , ( 369,827 ) ( 89,643 ) ( 74,949 ) $ 4,523,045 $ 14,442 $ 612,629 $ 436,299 $ 613,021 $ 816,284 $ 344,476 ( $ 31,317 ) $ 39,737 ( $ 198,147 ) -97-

101 LITE-ON SEMICONDUCTOR CORPORATION STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY YEARS ENDED DECEMBER 31, 2008 AND 2007 (In Thousands of New Taiwan Dollars) Capital Surplus Retained Earnings Other Adjustment Items Outstanding Treasury Unappropriated Cumulative Net Loss Not Unrealized Gain Common Stock Long-term Legal Retained Translation Recognized as on Financial Treasury Stock - Stock Transactions Investments Merger Reserve Earnings Adjustments Pension Cost Instruments Cost BALANCE, JANUARY 1, 2007 $ 4,333,801 $ 7,375 $ 579,498 $ 436,299 $ 403,195 $ 1,408,269 $ 121,126 $ - $ 548,136 $ (340,823 ) Appropriation of prior year's earnings Legal reserve ,895 (105,895 ) Cash dividends (771,252 ) Stock dividends 85, (85,695 ) Bonus to employees - stock 29, (29,381 ) Bonus to employees and remuneration to directors and supervisors (93,040 ) Adjustments to change in equity-method investees' shareholders' equity , (13,856 ) Net income in ,053, Change in unrealized gain (loss) on available-for-sale financial assets (108,681 ) - Changes in translation adjustments , Treasury stock transferred to employees - 7, ,625 BALANCE, DECEMBER 31, ,448,877 14, , , ,090 1,362, , ,455 (123,198 ) Appropriation of prior year's earnings Legal reserve ,931 (103,931 ) Cash dividends (747,968 ) Stock dividends 43, (43,998 ) Bonus to employees - stock 30, (30,170 ) Bonus to employees and remuneration to directors and supervisors (82,968 ) Adjustments to change in equity-method investees' shareholders' equity - - (12,672 ) (31,317 ) (29,891 ) - Net income in , Change in unrealized gain (loss) on available-for-sale financial assets (369,827 ) - Changes in translation adjustments (89,643 ) Purchase of treasury stock (74,949 ) BALANCE, DECEMBER 31, 2008 $ 4,523,045 $ 14,442 $ 612,629 $ 436,299 $ 613,021 $ 816,284 $ 344,476 $ (31,317 ) $ 39,737 $ (198,147 ) The accompanying notes are an integral part of the financial statements. (With Deloitte & Touche audit report dated March 3, 2009) -98-

102 $ 462,993 $ 1,053, , ,394 1,374 1,376 34,854 35,030 ( 20,084 ) 20,820 6,557-20,213 8,830 ( 203,915 ) ( 197,697 ) 155, ,567 ( 307,589 ) ( 749,861 ) ( 2,970 ) ( 3,418 ) ( 61 ) ,929 26,373 8,000 54, ,263-3,701 17,302 ( 8,093 ) 477,185 91,130 ( 278,322 ) ( 126,753 ) 15, ,976 ( 353,791 ) 174,567 ( 50,590 ) ( 6,384 ) ( 9,530 ) ( 73,910 ) 55,457 ( 401,278 ) 183,217 83,273 ( 17,924 ) ( 24,213 ) ( 37,545 ) ( 16,884 ) ( 40,911 ) ( 11,463 ) ( 20,046 ) ( 44,790 ) 13,957 ( 9,702 ) ( 11,381 ) ( 1,386 ) ( 1,421 ) ( 3,682 ) ( 5,996 ) 827, ,705 ( 8,569 ) - 20, ,476 ( 35,000 ) ( 1,052 ) - 29,910-32,411 ( 664,797 ) ( 218,263 ) 255,289-52,686 31,001 ( 490,724 ) ( 340,230 ) 9,045 8, ,500 ( $ 179 ) $ 285 ( 15,632 ) ( 34,451 ) ( 877,485 ) ( 266,798 1, ,989 ( 321,468 ) 98,547 12, , ,477 $ 515,463 $ 416,916 $ 100,833 $ 97,391 ( 4,437 ) ( 3,514 ) $ 96,396 $ 93,877 $ 76,329 $ 111,884 $ 17,636 $ 217,175 2, ( 2,699 ) $ 20,335 $ 214,476 $ 436,973 $ 396, ,367 52,742 ( 55,616 ) ( 109,367 ) $ 490,724 $ 340,230 $ 747,968 $ 771, ( 618 ) ( 225 ) $ 747,575 $ 771,252 $ 500,000 $ 200,

103 LITE-ON SEMICONDUCTOR CORPORATION STATEMENTS OF CASH FLOWS YEARS ENDED DECEMBER 31, 2008 AND 2007 (In Thousands of New Taiwan Dollars) CASH FLOWS FROM OPERATING ACTIVITIES Net income $ 462,993 $ 1,053,176 Adjustments: Depreciation - properties 419, ,394 Depreciation - rental assets 1,374 1,376 Amortization 34,854 35,030 Provision (reversal of provision) for doubtful accounts (20,084 ) 20,820 Loss on scrap inventories 6,557 - Provision for loss on inventories 20,213 8,830 Gain on sale of investments, net (203,915 ) (197,697 ) Cash dividends from equity-method investments 155, ,567 Investment income recognized under the equity method, net (307,589 ) (749,861 ) Gain on disposal of properties (2,970 ) (3,418 ) Loss on disposal of properties Gain on disposal of idle assets (61 ) - Valuation loss on financial instruments 659 1,929 Impairment losses 26,373 8,000 Deferred income tax 54, ,263 Loss on liquidation of financial assets carried at cost - 3,701 Net changes in operating assets and liabilities Notes receivable 17,302 (8,093 ) Accounts receivable 477,185 91,130 Accounts receivable from related parties (278,322 ) (126,753 ) Other receivables 15, Other receivables from related parties 282,976 (353,791 ) Inventories 174,567 (50,590 ) Other current assets (6,384 ) (9,530 ) Notes payable (73,910 ) 55,457 Accounts payable (401,278 ) 183,217 Accounts payable to related parties 83,273 (17,924 ) Income tax payable (24,213 ) (37,545 ) Accrued expenses (16,884 ) (40,911 ) Other payables to related parties (11,463 ) (20,046 ) Other payables (44,790 ) 13,957 Other current liabilities (9,702 ) (11,381 ) Accrued pension cost (1,386 ) (1,421 ) Deferred credits - intercompany gains (3,682 ) (5,996 ) Net cash provided by operating activities 827, ,705 CASH FLOWS FROM INVESTING ACTIVITIES Acquisition of available-for-sale financial assets (8,569 ) - Proceeds from the disposal of available-for-sale financial assets 20, ,476 Acquisition of financial assets carried at cost (35,000 ) (1,052 ) Proceeds from the disposal of financial assets carried at cost - 29,910 Return of capital on financial assets carried at cost - 32,411 Acquisition of investments accounted for by the equity method (664,797 ) (218,263 ) Proceeds from disposal of investments accounted for by the equity method 255,289 - Return of capital on investments accounted for by the equity method 52,686 31,001 Acquisition of properties (490,724 ) (340,230 ) Proceeds from the disposal of properties 9,045 8,615 Proceeds from the disposal of idle assets 61 - Decrease in restricted current assets $ - $ 10,500 Decrease (increase) in refundable deposits (179 ) 285 Increase in deferred charges (15,632 ) (34,451 ) Net cash used in investing activities (877,485 ) (266,798 ) CASH FLOWS FROM FINANCING ACTIVITIES Increase in short-term loans 246,721 29,205 Decrease in short-term bills payable - (149,825 ) Proceeds from long-term debts 1,007,760 2,496,532 Repayment of long-term debts (200,000 ) (2,059,130 ) Bonuses to employees and remuneration to directors and supervisors (82,968 ) (93,040 ) Cash dividends (747,575 ) (771,252 ) Cash paid for acquisition of treasury stock (74,949 ) - Proceeds from the transfer of treasury stock to employees - 224,692 Increase in guarantee deposits received - 1,350 Net cash provided by (used in) financing activities 148,989 (321,468 ) NET INCREASE IN CASH 98,547 12,439 CASH, BEGINNING OF YEAR 416, ,477 CASH, END OF YEAR $ 515,463 $ 416,916 SUPPLEMENTAL CASH FLOW INFORMATION Interest paid $ 100,833 $ 97,391 Less: Capitalized interest (4,437 ) (3,514 ) Interest paid (excluding capitalized interest) $ 96,396 $ 93,877 Income tax paid $ 76,329 $ 111,884 CASH RECEIVED FROM THE DISPOSAL OF AVAILABLE-FOR-SALE FINANCIAL ASSETS Proceeds from the disposal of available-for-sale financial assets $ 17,636 $ 217,175 Other receivable, beginning of year 2,699 - Other receivable, end of year - (2,699 ) $ 20,335 $ 214,476 CASH PAID FOR ACQUISITION OF PROPERTIES Acquisition of properties $ 436,973 $ 396,855 Other payable, beginning of year 109,367 52,742 Other payable, end of year (55,616 ) (109,367 ) Cash paid $ 490,724 $ 340,230 CASH PAID FOR DIVIDENDS Cash dividends $ 747,968 $ 771,252 Other payable, beginning of year Other payable, end of year (618 ) (225 ) Cash paid $ 747,575 $ 771,252 NONCASH INVESTING AND FINANCING ACTIVITIES Current portion of long-term debts $ 500,000 $ 200,000 The accompanying notes are an integral part of the financial statements. (With Deloitte & Touche audit report dated March 3, 2009) -100-

104 敦南科技股份有限公司 LITE-ON SEMICONDUCTOR CORPORATION 財務報表附註 NOTES TO FINANCIAL STATEMENTS 民國九十七及九十六年度 YEARS ENDED DECEMBER 31, 2008 and 2007 ( 除另註明外, 金額係以新台幣仟元為單位 ) (In Thousands of New Taiwan Dollars, Unless Stated Otherwise) 一 公司沿革 (1.ORGANIZATION AND OPERATIONS) 敦南科技股份有限公司 ( 以下簡稱本公司 ) 於七十九年四月依中華民國公司法成立, 並於八十九年十二月一日與旭興科技股份有限公司合併, 本公司為存續公司 主要經營業務為 (1) 半導體元件及裝置 : 包括光電耦合元件 影像偵測掃描元件等光電工業電子元件及裝置之設計製造加工買賣業務 (2) 消費性電子產品及組件 : 包括電子靜態照相機 固態攝影機 顯像電話機 條碼解讀器等產品及組件之設計製造加工買賣業務 (3) 工業電子產品及組件 : 包括感控器 電子儀器 光學閱讀機 影像感測器 ( 影像掃描器 ) 全像術 影像系統及其他影像處理設備等產品及組件之設計製造加工買賣業務 (4) 應用套裝軟體 人工智慧與專家系統之製造加工銷售業務 (5) 前項商品及其原料之銷售 報價 投標 代銷 進口貿易之經營 (6) 發電 輸電 配電機械製造業 (7) 電子零組件製造業 本公司以九十四年六月一日為合併基準日, 採吸收合併方式合併立生半導體股份有限公司 ( 立生公司 ), 並以本公司為存續公司, 立生公司為消滅公司 合併換股比例為立生公司四點五股換發本公司一股股票, 本公司因合併而增發 44,444 仟股之普通股 立生公司於八十五年八月設立, 主要經營業務為積體電路研發 製造及代工等服務 本公司股票自八十四年十二月起在財團法人中華民國證券櫃檯買賣中心上櫃買賣並於九十三年七月起在台灣證券交易所上市買賣 本公司於九十七年及九十六年底, 員工人數分別為 882 人及 1,036 人 Lite-On Semiconductor Corporation (the Corporation ) was established in April 1990 under the Company Law of the Republic of China. Its shares began to be traded on the over-the-counter (OTC) securities exchange in December Later, the Corporation s shares ceased to be OTC traded and its stock was listed on the Taiwan Stock Exchange in July Earlier, in December 2000, the Corporation merged with Lite-On Power Semiconductor Corporation, with the Corporation as the survivor entity. The Corporation mainly manufactures and sells image sensors and bridge rectifiers. The Corporation merged with Antek Semiconductor Corporation ( Antek ), with the Corporation as the survivor entity. The merger took effect on June 1, 2005, and the Corporation issued 44,444 thousand common shares to swap with Antek s former shareholders at this ratio: 1 Corporation share for 4.5 shares of Antek. Antek Semiconductor Corporation was established in August 1996 mainly to research, manufacture and sell integrated circuits. As of December 31, 2008 and 2007, the Corporation had 882 and 1,036 employees, respectively. 二 重要會計政策之彙總說明 (2.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES) 本財務報表係依照證券發行人財務報告編製準則 商業會計法 商業會計處理準則及一般公認會計原則編製 依照前述準則 法令及原則編製財務報表時, 本公司對於備抵呆帳 存貨跌價損失 固定資產折舊 資產減損 退休金 所得稅及員工分紅及董監酬勞費用等之提列, 必須使用合理估計之金額, 因估計涉及判斷, 實際結果可能有所差異 重要會計政策彙總說明如下 : -101-

105 Basis of Presentation The accompanying financial statements have been prepared in conformity with the Guidelines Governing the Preparation of Financial Reports by Securities Issuers, Business Accounting Law, Guidelines Governing Business Accounting, and accounting principles generally accepted in the Republic of China ( ROC ). In preparing financial statements in conformity with the Law and these guidelines and principles, the Corporation is required to make certain estimates and assumptions that could affect the amounts of allowance for doubtful accounts, allowance for loss on inventories, property depreciation, impairment of assets, pension cost, income tax and bonuses to employees, directors and supervisors, etc. Actual results may differ from these estimates. For the convenience of readers, the accompanying financial statements have been translated into English from the original Chinese version prepared and used in the Republic of China. If inconsistencies arise between the English version and the Chinese version or if differences arise in the interpretations between the two versions, the Chinese version of financial statements shall prevail. Significant accounting policies are summarized as follows: 資產與負債區分流動與非流動之標準流動資產包括現金以及主要為交易目的而持有之資產或預期於資產負債表日後一年內變現之資產 ; 固定資產及其他不屬於流動資產之資產為非流動資產 流動負債包括主要為交易目的而發生之負債, 以及須於資產負債表日後一年內清償之負債, 負債不屬於流動負債者為非流動負債 Current and Noncurrent Assets and Liabilities Current assets include cash, and those assets held primarily for trading purposes or to be realized, sold or consumed within one year from the balance sheet date. All other assets such as properties are classified as noncurrent. Current liabilities are obligations incurred for trading purposes or to be settled within one year from the balance sheet date. All other liabilities are classified as noncurrent. 公平價值變動列入損益之金融商品公平價值變動列入損益之金融商品包括交易目的之金融資產或金融負債 原始認列時, 係以公平價值衡量, 交易成本列為當期費用, 續後評價時, 以公平價值衡量且公平價值變動認列為當期損益 依交易慣例購買或出售金融資產時, 採用交易日會計處理 衍生性商品未能符合避險會計者, 係分類為交易目的之金融資產或金融負債 公平價值為正值時, 列為金融資產 ; 公平價值為負值時, 列為金融負債 公平價值之基礎 : 上市 ( 櫃 ) 證券係資產負債表日之收盤價 ; 無活絡市場之金融商品, 以評價方法估計公平價值 Financial Instruments at Fair Value through Profit or Loss Financial instruments classified as financial assets or financial liabilities at fair value through profit or loss ( FVTPL ). Financial instruments at FVTPL are initially measured at fair value. Transaction costs directly attributable to the acquisition of financial assets or financial liabilities at FVTPL are recognized immediately in profit or loss. At each balance sheet date subsequent to initial recognition, financial assets or financial liabilities at FVTPL are remeasured at fair value, with changes in fair value recognized directly in profit or loss in the year in which they arise. All regular way purchases or sales of financial assets are recognized and derecognized on a trade date basis. A derivative that does not meet the criteria for hedge accounting is classified as a financial asset or a financial liability held for trading. If the fair value of the derivative is positive, the derivative is recognized as a financial asset; otherwise, the derivative is recognized as a financial liability. Fair values of financial assets and financial liabilities at the balance sheet date are determined as follows: Publicly traded stocks - at closing prices, and financial assets and financial liabilities without quoted prices in an active market- at values determined using valuation techniques

106 收入認列及應收帳款 備抵呆帳本公司係於貨物之所有權及顯著風險移轉予客戶時認列銷貨收入, 因其獲利過程大部分已完成, 且已實現或可實現 去料加工時, 加工產品之所有權及顯著風險並未移轉, 是以去料時不作銷貨處理 備抵銷貨折讓係按估計可能發生之折讓損失提列 備抵銷貨退回係依據以往經驗及其他攸關因素合理估計未來之退貨金額提列 銷貨收入係按本公司與買方所協議交易對價 ( 考量商業折扣及數量折扣後 ) 之公平價值衡量 ; 惟銷貨收入之對價為一年期以內之應收款時, 其公平價值與到期值差異不大且交易量頻繁, 則不按設算利率計算公平價值 備抵呆帳係按應收款項之收回可能性評估提列 本公司係依據對客戶之應收帳款帳齡分析等因素, 定期評估應收帳款之收回可能性 Revenue Recognition, Accounts Receivable and Allowance for Doubtful Accounts Revenue from sales of goods is recognized when the Corporation has transferred to the buyer the significant risks and rewards of ownership of the goods, primarily upon shipment, because the earnings process has been completed and the economic benefits associated with the transaction have been realized or are realizable. The Corporation does not recognize sales revenue on materials delivered to subcontractors because this delivery does not involve a transfer of risks and rewards of materials ownership. Allowances for sales returns and others are generally recorded in the year the related revenue is recognized on the basis of past experience, management s judgment, and relevant factors. Revenue is measured at the fair value of the consideration received or receivable and represents amounts agreed between the Corporation and the customers for goods sold in the normal course of business, net of sales discounts and volume rebates. For trade receivables due within one year from the balance sheet date, as the nominal value of the consideration to be received approximates its fair value and transactions are frequent, fair value of the consideration is not determined by discounting all future receipts using an imputed rate of interest. An allowance for doubtful accounts is provided on the basis of a review of the collectibility of accounts receivable. The Corporation assesses the probability of collections of accounts receivable by examining the aging analysis of the outstanding receivables by customers. 存貨存貨包括原料 物料 半成品 在製品 製成品及商品, 係以成本與市價孰低法評價 比較成本與市價孰低時, 係以全體項目為比較基礎 存貨成本之計算採用加權平均法 存貨平時按標準成本計價, 結帳日再予調整使其接近加權平均法計算之成本 市價基礎 : 原料及物料為重置成本, 製成品 半成品及在製品為淨變現價值 Inventories Inventories consist of including with raw materials, supplies, semifinished goods, finished goods, work in process and merchandise. Inventories are recorded at standard cost and adjusted to the approximate weighted-average cost on the balance sheet date. Market value means the replacement cost of raw materials and supplies and to the net realizable value for work in process, semifinished goods, finished goods. 備供出售金融資產備供出售金融資產於原始認列時, 以公平價值衡量, 並加計取得之交易成本 ; 後續評價以公平價值衡量, 且其價值變動列為股東權益調整項目, 累積之利益或損失於金融資產除列時, 列入當期損益 依交易慣例購買或出售金融資產時, 採用交易日會計處理 備供出售金融資產之認列或除列時點, 以及公平價值之基礎, 均與公平價值變動列入損益之金融資產相似 現金股利於除息日認列收益, 但依據投資前之淨利宣告之部分, 係自投資成本減除 股票股利不列為投資收益, 僅註記股數增加, 並按增加後之總股數重新計算每股成本 若有減損之客觀證據, 則認列減損損失 若後續期間減損金額減少, 備供出售權益商品之減損減少金額認列為股東權益調整項目 -103-

107 Available-for-sale Financial Assets Available-for-sale financial assets are initially measured at fair value plus transaction costs that are directly attributable to the acquisition. At each balance sheet date subsequent to initial recognition, available-for-sale financial assets are remeasured at fair value, with changes in fair value recognized in equity until the financial assets are disposed of, at which time, the cumulative gain or loss previously recognized in equity is included in profit or loss for the year. All regular way purchases or sales of financial assets are recognized and derecognized on a trade date basis. The recognition, derecognition and the fair value bases of available-for-sale financial assets are similar to those of financial assets at FVTPL. Cash dividends are recognized on the ex-dividend date, except for dividends distributed from the pre-acquisition profit, which are treated as a reduction of investment cost. Stock dividends are not recognized as investment income but are recorded as an increase in the number of shares. The total number of shares subsequent to the increase is used for recalculation of cost per share. An impairment loss is recognized when there is objective evidence that the financial asset is impaired. Any subsequent decrease in impairment loss for an equity instrument classified as available-for-sale is recognized directly in equity. 以成本衡量之金融資產無法可靠衡量公平價值之權益商品投資, 包括未上市 ( 櫃 ) 股票及興櫃股票等, 以原始認列之成本衡量 股利之會計處理, 與備供出售金融資產相似 若有減損之客觀證據, 則認列減損損失, 此減損金額不予迴轉 Financial Assets Carried at Cost Investments in equity instruments with no quoted prices in an active market and with fair values that cannot be reliably measured, such as non-publicly traded stocks and stocks traded in the Emerging Stock Market, are measured at their original cost. The accounting treatment for dividends on financial assets carried at cost is the same with that for dividends on available-for-sale financial assets. An impairment loss is recognized when there is objective evidence that the asset is impaired. A reversal of this impairment loss is disallowed. 採權益法之長期股權投資本公司對被投資公司持有表決權股份達百分之二十以上或具有重大影響力者, 採用權益法評價 取得股權或首次採用權益法時, 投資成本與股權淨值間之差額, 自九十五年一月一日起, 依新修訂財務會計準則公報之規定, 改為先將投資成本予以分析處理, 投資成本超過可辨認淨資產公平價值部分列為商譽, 商譽不予攤銷 本公司與採權益法被投資公司順流交易所產生之利益, 按持股比例予以消除 ; 惟如本公司對該被投資公司有控制能力, 則予全部消除 本公司與採權益法被投資公司逆流交易所產生之利益, 按持股比例予以消除 採權益法評價者, 聯屬公司間交易所產生之未實現損益業經消除 被投資公司發行新股時, 若未按持股比例認購, 致使投資比例發生變動, 並因而使投資之股權淨值發生增減時, 其增減數調整資本公積及長期投資 ; 前項調整如應借記資本公積, 而長期投資所產生之資本公積餘額不足時, 其差額借記保留盈餘 於資產負債表日評估是否有減損跡象, 若有客觀證據顯示業已減損, 就其減損部分認列損失 ; 對僅具重大影響力而未具控制能力之長期股權投資, 則以個別長期股權投資帳面價值 ( 含商譽 ) 為基礎, 比較個別投資之可回收金額與帳面價值以計算該投資之減損損失 對具控制能力之長期股權投資, 係以合併財務報表整體考量現金產生單位, 予以評估 Investments Accounted for by the Equity Method Investments in which the Corporation holds 20 percent or more of the investees voting shares or exercises significant influence over the investees operating and financial policy decisions are accounted for by the equity method

108 Effective January 1, 2006, pursuant to the revised Statement of Financial Accounting Standard ( SFAS ) No. 5, Long-term Investments Accounted for by Equity Method, the acquisition cost is allocated to the assets acquired and liabilities assumed based on their fair values at the date of acquisition, and the excess of the acquisition cost over the fair value of the identifiable net assets acquired is recognized as goodwill. Goodwill is not being amortized. Profits from downstream transactions with an equity-method investee are eliminated in proportion to the Corporation s percentage of ownership in the investee; however, if the Corporation has control over the investee, all the profits are eliminated. Profits from upstream transactions with an equity-method investee are eliminated in proportion to the Corporation s percentage of ownership in the investee. When the Corporation subscribes for its investee s newly issued shares at a percentage different from its percentage of ownership in the investee, the Corporation records the change in its equity in the investee s net assets as an adjustment to investments, with a corresponding amount credited or charged to capital surplus. When the adjustment should be debited to capital surplus, but the capital surplus arising from long-term investments is insufficient, the shortage is debited to retained earnings. An impairment loss should be recognized whenever the carrying amount of investments exceeds their recoverable amount, and this impairment loss should be charged to current income. Long-term equity investments in which the Corporation can exercise significant influence but not control over the investees are evaluated individually at their respective book values. 固定資產 出租資產及閒置資產以成本減累計折舊及累計減損計價 固定資產購建期間為該項資產所支出款項而負擔之利息, 予以資本化列為固定資產之成本 重大之更新及改良作為資本支出 ; 修理及維護支出則作為當期費用 折舊採直線法依下列耐用年限計提 : 建築物及附屬設備, 五年至五十一年 ; 機器設備, 二年至八年 ; 模具設備, 二年至三年 ; 水電設備, 三年 ; 電腦通訊設備, 二年至三年 ; 試驗設備, 二年至五年 ; 污染防治設備, 五年 ; 運輸設備, 五年 ; 辦公設備, 三年至五年 ; 其他設備, 三年至十五年 耐用年限屆滿仍繼續使用之固定資產, 則就其殘值按重行估計可使用年數繼續提列折舊 資產出售或報廢時, 其相關成本 累計折舊及累計減損均自帳上減除 處分固定資產之利益或損失, 列為當期之營業外利益或損失 Properties, Rental Assets and Idle Assets Properties, rental assets and idle assets are stated at cost less accumulated depreciation and accumulated impairment losses. Borrowing costs directly attributable to the acquisition or construction of properties are capitalized as part of the cost of those assets. Major additions and improvements to properties are capitalized, while costs of repairs and maintenance are expensed currently. Depreciation is provided on a straight-line basis over estimated useful lives as follows: buildings and equipment, 5 to 51 years; machinery and equipment, 2 to 8 years; molding equipment, 2 to 3 years; water and electric power equipment, 3 years; computer and communications equipment, 2 to 3 years; testing equipment, 2 to 5 years; pollution-resistant equipment, 5 years; transportation equipment, 5 years; furniture and fixtures, 3 to 5 years; and miscellaneous equipment, 3 to 15 years. Properties still in use beyond their original estimated useful lives are further depreciated over their newly estimated useful lives. The related cost, accumulated depreciation, accumulated impairment losses and any unrealized revaluation increment of an item of properties are derecognized from the balance sheet upon its disposal. Any gain or loss on disposal of the asset is included in nonoperating gains or losses in the year of disposal. 遞延費用係電腦軟體及為建新廠而遞延之舊廠成本等支出, 依其性質分別按三至四十二年平均攤銷 Deferred Charges Deferred charges, consisting of costs of computer software and start-up projects, are amortized using the straight-line method over 3 to 42 years

109 資產減損倘資產 ( 主要為固定資產 出租資產 閒置資產及遞延費用 ) 以其相關可回收金額衡量帳面價值有重大減損時, 就其減損部分認列損失 嗣後若資產可回收金額增加時, 將減損損失之迴轉認列為利益, 惟資產於減損損失迴轉後之帳面價值, 不得超過該項資產在未認列減損損失之情況下, 減除應提列攤銷後之帳面價值 Impairment of Assets If the recoverable amount of an asset (mainly properties, leased assets, idle assets, and deferred charges) is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. An impairment loss is charged to earnings unless the asset is carried at a revalued amount, in which case the impairment loss is treated as a deduction to the unrealized revaluation increment. If an impairment loss subsequently reverses, the carrying amount of the asset is increased accordingly, but the increased carrying amount may not exceed the carrying amount that would have been determined had no impairment loss been recognized for the asset in prior years. A reversal of an impairment loss is recognized in earnings, unless the asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as an increase in the unrealized revaluation increment. 退休金屬確定給付退休辦法之退休金係按精算結果認列 ; 屬確定提撥退休辦法之退休金, 係於員工提供服務之期間, 將應提撥之退休金數額認列為當期費用 修正退休辦法時, 所產生之前期服務成本自修正日起至該前期服務成本符合既得給付條件日止之平均年數, 按直線法分攤認列為費用 確定給付退休辦法修訂時即符合既得給付條件者, 立即認列為費用 確定給付退休辦法發生縮減或清償時, 將縮減或清償損益列入當期之淨退休金成本 Pension Plan Pension cost under a defined benefit plan is determined by actuarial valuations. Contributions made under a defined contribution plan are recognized as pension cost during the year in which employees render services. Prior service costs resulting from any amendment of the defined benefit plan amendment should be amortized using the straight-line method over the average service years from the amendment date until the benefits become vested. When the benefits are vested right after plan amendment, the prior service costs are immediately recognized as expenses. Curtailment or settlement gains or losses of the defined benefit plan are recognized as part of the net periodic pension cost for the year. 庫藏股票本公司買回已發行股票作為庫藏股票時, 將所支付之成本借記庫藏股票, 列為股東權益之減項 Treasury Stock Treasury stock is stated at cost and shown as a deduction in shareholders equity. 所得稅所得稅作同期間及跨期間之分攤 可減除暫時性差異及未使用投資抵減之所得稅影響數認列為遞延所得稅資產, 並評估其可實現性, 認列備抵評價金額 ; 應課稅暫時性差異之所得稅影響數則認列為遞延所得稅負債 遞延所得稅資產或負債依其相關資產或負債之分類劃分為流動或非流動項目, 無相關之資產或負債者, 依預期回轉期間劃分為流動或非流動項目 購置機器設備 研究發展及人才培訓等支出所產生之所得稅抵減, 採用當期認列法處理 以前年度應付所得稅之調整, 列入當期所得稅 依所得稅法規定計算之未分配盈餘加徵百分之十所得稅, 列為股東會決議年度之所得稅費用 -106-

110 Income Tax The Corporation applies intra-year and inter-year allocations for its income tax, whereby deferred income tax assets and liabilities are recognized for the tax effects of temporary differences and unused tax credits. Valuation allowances are provided to the extent, if any, that it is more likely than not that deferred income tax assets will not be realized. A deferred tax asset or liability is classified as current or noncurrent in accordance with the classification of its related asset or liability. However, if a deferred income tax asset or liability does not relate to an asset or liability in the financial statements, then it is classified as either current or noncurrent based on the expected length of time before it is realized or settled. Tax credits for purchases of machinery, equipment and technology, research and development expenditures, and personnel training expenditures are recognized using the flow-through method. Adjustments of prior years tax liabilities are added to or deducted from the current year s tax provision. According to the Income Tax Law, an additional tax at 10% of unappropriated earnings is provided for as income tax in the year the shareholders approve to retain the earnings. 外幣交易及外幣財務報表之換算非衍生性商品之外幣交易所產生之各項外幣資產 負債 收入或費用, 按交易日之即期匯率折算新台幣金額入帳 外幣資產及負債實際收付結清時所產生之兌換差額, 作為當期損益 資產負債表日之外幣貨幣性資產或負債, 按該日即期匯率予以調整, 兌換差額列為當期損益 資產負債表日之外幣非貨幣性資產或負債 ( 例如權益商品 ), 依公平價值衡量者, 按該日即期匯率調整, 所產生之兌換差額, 屬公平價值變動認列為股東權益調整項目者, 列為股東權益調整項目 ; 屬公平價值變動認列為當期損益者, 列為當期損益 以成本衡量者, 則按交易日之歷史匯率衡量 外幣長期投資採權益法計價者, 以被投資公司之外幣財務報表換算後所得之股東權益做為依據, 兌換差額列入累積換算調整數, 作為股東權益之調整項目 Foreign Currencies Non-derivative foreign-currency transactions are recorded in New Taiwan dollars at the rates of exchange in effect when the transactions occur. Exchange differences arising from settlement of foreign-currency assets and liabilities are recognized in profit or loss. At the balance sheet date, foreign-currency monetary assets and liabilities are revalued using prevailing exchange rates and the exchange differences are recognized in profit or loss. At the balance sheet date, foreign-currency nonmonetary assets (such as equity instruments) and liabilities that are measured at fair value are revalued using prevailing exchange rates, with the exchange differences treated as follows: a.recognized in shareholders equity if the changes in fair value are recognized in shareholders equity; b.recognized in profit and loss if the changes in fair value is recognized in profit or loss. Foreign-currency nonmonetary assets and liabilities that are carried at cost continue to be stated at exchange rates at trade dates. If the functional currency of an equity-method investee is a foreign currency, translation adjustments will result from the translation of the investee s financial statements into the reporting currency of the Corporation. Such adjustments are accumulated and reported as a separate component of shareholders equity. 重分類九十六年度之財務報表若干項目經重分類, 俾配合九十七年度財務報表之表達 Reclassifications Certain accounts in the financial statements as of and for the year ended December 31, 2007 have been reclassified to conform to the presentation of the financial statements as of and for the year ended December 31,

111 三 會計變動之理由及其影響 : (3. EFFECTS OF CHANGE IN ACCOUNTING PRINCIPLES) 員工分紅及董監酬勞會計處理本公司自九十七年一月一日起, 採用財團法人中華民國會計研究發展基金會於九十六年三月發布 ( 九六 ) 基秘字第 五二號函, 員工分紅及董監酬勞應視為費用, 而非盈餘之分配 此項會計變動, 使九十七年度本期淨利減少 42,657 仟元, 稅後基本每股盈餘減少 0.10 元 Accounting for Bonuses to Employees, Directors and Supervisors In March 2007, the Accounting Research and Development Foundation issued Interpretation which requires companies to recognize bonuses paid to employees, directors and supervisors as compensation expenses beginning January 1, These bonuses were previously recorded as appropriations from earnings. This accounting change resulted in decreases of NT$42,657 thousand in net income and of NT$0.10 in after income tax basic earnings per share for 四 現金 (4. CASH) 週轉金 Cash on hand 銀行支票及活期存款 Checking accounts and demand deposits 97 年 12 月 31 日 2008/12/31 96 年 12 月 31 日 2007/12/31 $ 1,249 $ 1, , ,617 $ 515,463 $ 416,916 五 公平價值變動列入損益之金融商品 (5. FINANCIAL INSTRUMENTS AT FVTPL) 本公司分類為交易目的之金融商品相關資訊如下 : Financial assets held for trading and to be measured at fair value through profit or loss were as follows 交易目的之金融資產 Financial assets held for trading 利率交換合約 Interest rate swaps 97 年 12 月 31 日 2008/12/31 96 年 12 月 31 日 2007/12/31 $ - $ 659 本公司九十六年度從事利率交換衍生性金融商品交易之目的, 主要係為規避因利率波動所產生之風險 本公司之財務避險策略係以達成規避大部分市場價值或現金流量風險為目的 The Corporation used derivative contracts in 2007 to manage exposures due to interest rate fluctuations. 於九十六年十二月底止, 尚未到期之利率交換合約如下 : Outstanding interest rate swap contracts as of December 31, 2007 were as follows: -108-

112 合約金額 ( 仟元 ) Contract Amount (in Thousands) 合約期間 Maturity Date 支付利率區間 Interest Rates for Payments Made 收取利率區間 Interest Rates for Payments Received USD 3, %-3.82% 4.96% NTD 117, %-2.57% 2.214% 於九十七及九十六年度, 交易目的之金融商品產生之淨 ( 損 ) 益分別為 (1,142) 仟元及 264 仟元 On financial assets held for trading for trading, net losses were NT$1,142 thousand in 2008 and net gains were NT$264 thousand in 六 應收票據淨額 ( 6.NOTES RECEIVABLE) 應收票據 Notes receivable 減 : 備抵呆帳 Less: Allowance for doubtful accounts 應收票據淨額 Notes receivable-net 97 年 12 月 31 日 2008/12/31 96 年 12 月 31 日 2007/12/31 $9,049 $26,351 (181) (569) $8,868 $25,782 備抵呆帳之變動情形請參閱附註七說明 For the movements of the allowance for doubtful accounts, please refer to Note 7. 七 應收帳款淨額 ( 7.ACCOUNTS RECEIVABLE) 應收帳款 Accounts receivable 減 : 備抵呆帳 Less: Allowance for doubtful accounts 備抵銷貨退回及折讓 Less: Allowance for sales return and discounts 應收帳款淨額 Accounts receivable-net 97 年 12 月 31 日 2008/12/31 96 年 12 月 31 日 2007/12/31 $1,083,894 $1,580,206 (17,298) (59,294) (1,522) (3,215) $1,065,074 $1,517,697 本公司備抵呆帳之變動情形如下 : Movements of the allowance for doubtful accounts were as follows: 應收票據 97 年度 96 年度 應收帳款 應收帳款 - 關係人 應收票據 應收帳款 應收帳款 - 關係人 期初餘額 $ 569 $59,294 $ 6,172 $ 184 $51,009 $ 5,182 減 : 本期實際沖銷 - ( 17,434 ) - - ( 11,160 ) - 加 ( 減 ): 本期提列 ( 迴轉 ) 呆帳費用 ( 388 ) ( 24,562 ) 4, , $ 181 $17,298 $11,038 $ 569 $59,294 $ 6,

113 Years Ended December Notes Receivable Accounts Receivable Accounts Receivable Related Parties Notes Receivable Accounts Receivable Accounts Receivable from Related Parties Balance, beginning of year $ 569 $ 59,294 $ 6,172 $ 184 $ 51,009 $ 5,182 Deduct: Amounts written off - ( 17,434 ) - - ( 11,160 ) - Add (deduct): Provision (reversal of provision) for doubtful accounts (388) (24,562) 4, , Balance, end of year $ 181 $ 17,298 $ 11,038 $ 569 $ 59,294 $ 6,172 八 存 貨 (8.INVENTORIES) 97 年 12 月 31 日 2008/12/31 96 年 12 月 31 日 2007/12/31 原 料 Raw materials $ 103,300 $ 101,578 物 料 Supplies and spare parts 80,821 74,960 半成品 Semi-finished goods 34,480 33,336 在製品 Work in process 53, ,432 製成品 Finished goods 47,341 43,937 商 品 Merchandise inventory 86, ,967 在途存貨 Goods in transit 13,829 59,054 樣品存貨 Sample inventory , ,381 減 : 備抵存貨跌價損失 Less: Allowance for loss ( 80,671 ) ( 60,458 ) 淨 額 Inventories-Net $ 339,586 $ 540,923 九 備供出售金融資產 ( 9.AVAILABLE-FOR-SALE FINANCIAL ASSETS - NONCURRENT) 97 年 12 月 31 日 2008/12/31 國內上市 ( 櫃 ) 股票 Domestic quoted stocks 十 以成本衡量之金融資產 (10.FINANCIAL ASSETS CARRIED AT COST NONCURRENT) 97 年 12 月 31 日 2008/12/31 國內興櫃普通股 Emerging market stocks 國內非上市 ( 櫃 ) 普通股 Domestic unquoted common stocks 國外非上市 ( 櫃 ) 普通股 - 美元計價 Overseas quoted common stocks 96 年 12 月 31 日 2007/12/31 $130,901 $493, 年 12 月 31 日 2007/12/31 $ 41,777 $ 41, , ,114 79, ,755 $389,273 $380,

114 ( 一 ) 本公司所持有之上述股票投資, 因無活絡市場公開報價且其公平價值無法可靠衡量, 故以成本衡量 ( 二 ) 本公司部分以成本衡量之金融資產, 經評估九十七及九十六年十二月三十一日可能無法收回投資成本, 並認列減損損失之金額, 分別為 26,373 仟元及 8,000 仟元 a. The above equity investments which had no quoted prices in an active market and of which fair values could not be reliably measured, were carried at cost. b. When the Corporation valuated some financial assets carried at cost on the balance sheet date, it determined that the recoverable amount was lower than carrying value. Thus, the Corporation recognized impairment losses of $26,373 thousand in 2008 and $8,000 thousand in 十一 採權益法之長期股權投資 (11. INVESTMENTS ACCOUNTED FOR BY THE EQUITY METHOD) 被投資公司名稱 Investee 上市 ( 櫃 ) 公司 : Listed companies 97 年 12 月 31 日 2008/12/31 金額 amount 持股 % Shareholding% 96 年 12 月 31 日 2007/12/31 金額 amount 持股 % Shareholding DIODES, INC. $2,469, $2,585, LITE-ON JAPAN LTD. 52, 非上市 ( 櫃 ) 公司 : Unlisted companies 上海旭福電子有限公司 - - 1,157, Shanghai Seefull Electronic Co., Ltd. 菲律賓敦南科技股份有限公司 751, ,001, Dyna Image Corporation Philippines 新東亞微電子股份有限公司 167, , Dynacard Co., Ltd. DYNA International Holding Co., Ltd. 3,898, ,885, Smart Power Holdings Group Co., Ltd , ZE POLY PTE. LTD 65, $7,405,009 $6,878,357 % 採權益法之上市 ( 櫃 ) 公司股權投資依九十七及九十六年十二月三十一日股票收盤價計算之市價資訊如下 : The fair values of listed equity-method investments calculated at their closing prices as December 31, 2008 and 2007 were as follows: 97 年 12 月 31 日 2008/12/31 96 年 12 月 31 日 2007/12/31 DIODES, INC. $ 1,662,849 $ 8,450,608 LITE-ON JAPAN LTD. 46,337 - 採權益法認列投資 ( 損 ) 益之內容如下 : Investment gain (loss) recognized under the equity method was as follows: -111-

115 被投資公司 Investee 97 年度 年度 2007 DIODES, INC. $257,321 $429,155 LITE-ON JAPAN LTD. (12,706) - 上海旭福電子有限公司 23, ,675 Shanghai Seefull Electronic Co., Ltd. 菲律賓敦南科技股份有限公司 (93,950) 109,739 Dyna Image Corporation Philippines 新東亞微電子股份有限公司 (11,994) 12,092 Dynacard Co., Ltd DYNA INTERNATIONAL HOLDING CO., LTD 147, ,518 SMART POWER HOLDINGS GROUP CO., LTD (1,577) (21,318) ZE POLY PTE. LTD. (240) - $307,589 $749,861 上述採權益法評價之被投資公司九十七年度財務報表除 DIODES, INC. LITE-ON JAPAN LTD. 及新東亞微電子股份有限公司係由其他會計師查核 ; 另 SMART POWER HOLDINGS GROUP CO., LTD. 之子公司 LITE-ON SEMICONDUCTOR (KOREA) CORPORATION 係按未經會計師查核之財務報表計算, 惟管理當局認為上述被投資公司財務報表未經會計師查核, 尚不致產生重大之影響外, 餘係由查核本公司財務報表之會計師查核 上述採權益法評價之被投資公司九十六年度財務報表除 DIODES, INC. 新東亞微電子股份有限公司及 SMART POWER HOLDINGS GROUP CO., LTD. 之子公司 LITE-ON SEMICONDUCTOR (KOREA) CORPORATION 係由其他會計師查核外, 餘係由查核本公司財務報表之會計師查核 本公司因內部組織調整, 已於九十六年十一月十三日於香港設立敦南科技 ( 香港 ) 股份有限公司, 並於九十七年六月將原直接投資上海旭福電子有限公司之長期股權投資股份轉換, 改由 DYNA INTERNATIONAL HOLDING CO., LTD. 100% 持有敦南科技 ( 香港 ) 股份有限公司再由敦南科技 ( 香港 ) 股份有限公司 100% 持有上海旭福電子有限公司 本公司及關係人於九十七年度持有 LITE-ON JAPAN LTD. 之股權合計達百分之二十以上, 是以採權益法計價 本公司九十七及九十六年度合併財務報表業已將所有子公司列入合併編製主體 The equity-method investees financial statements for 2008, which had been used to determine the carrying amount of the Corporation s investments, had been audited by the same independent auditors as those of the Corporation, except those of Diodes, Inc., Lite-On Japan Ltd. and Dynacard Co., Ltd., which were audited by other auditors. However, the 2008 financial statements of Lite-On Semiconductor (Korea) Corporation, a subsidiary of Smart Power Holdings Group Co., Ltd., were unaudited, the Corporation believes that, had Lite-On Semiconductor (Korea) Corporation s financial statements been audited, any adjustments arising would have had no material effect on the Corporation s financial statements. The equity-method investees 2007 financial statements, which had been used to determine the carrying amount of the Corporation s investments, had all been examined by the Corporation s independent auditors, except those of Diodes, Inc., Dynacard Co., Ltd. and Lite-On Semiconductor (Korea) Corporation (subsidiary of Smart Power Holdings Group Co., Ltd.), which had been examined by other independent auditors. Due to internal organization restructuring, Lite-on Semiconductor (HK) Ltd. was established in November In June 2008, the Corporation transferred its entire equity in Shanghai Seefull Electronic Co., Ltd. to Lite-On Semiconductor (HK) Ltd., an indirect subsidiary of Dyna International Holding Co., Ltd. The Corporation and a related party held more than 20 percent equity in Lite-On Japan Ltd. (LOJL); thus, the investment in LOJL was accounted for by the equity method. All investees over which the Corporation can exercise substantive control were included in the Corporation s consolidated financial statements as of and for the years ended December 31, 2008 and

116 十二 固定資產 (12.PROPERTIES) 累計折舊 Accumulated depreciation 房屋及建築 Buildings and equipment 機器設備 Machinery and equipment 模具設備 Molding equipment 水電設備 Water and electric power equipment 電腦通訊設備 Computer and communications equipment 試驗設備 Testing equipment 污染防治設備 Pollution-resistant equipment 運輸設備 Transportation equipment 辦公設備 Furniture and fixtures 其他設備 Miscellaneous equipment 97 年 12 月 31 日 2008/12/31 96 年 12 月 31 日 2007/12/31 $194,900 $174,914 2,589,232 2,400,799 65,099 66,851 3,449 3, ,857 94,650 92,071 77,909 1,473 2,234 4,574 3,947 45,664 40,444 1,119, ,710 $4,217,280 $3,860,287 利息資本化相關資訊如下 : Capitalized interest on properties was as follows: 利息總額 Total interest expense 利息資本化金額 Capitalized interest 利息資本化利率 Capitalization rates 97 年度 年度 2007 $98,902 $95,147 4,437 3, %-3.64% 3.14%-4.22% 十三 出租資產 (13.RENTAL ASSETS) 97 年 12 月 31 日 2008/12/31 96 年 12 月 31 日 2007/12/31 成 本 Cost 土 地 Land $ 43,137 $ 43,137 房屋及建築 Buildings and equipment 63,932 63, , ,069 累計折舊 Accumulated depreciation 房屋及建築 Buildings and equipment 12,500 11,126 累計減損 Accumulated loss on impairment of assets 9,919 9,919 $ 84,650 $ 86,

117 十四 閒置資產淨額 (14.IDLE ASSETS) 成 本 Cost 97 年 12 月 31 日 2008/12/31 96 年 12 月 31 日 2007/12/31 機器設備 Machinery and equipment 42,379 $ 52,455 其他設備 Miscellaneous equipment 2,606 2,606 累計折舊 Accumulated depreciation 44,985 55,061 機器設備 Machinery and equipment 24,690 34,714 其他設備 Miscellaneous equipment 1,078 1,078 25,768 35,792 累計減損 Accumulated loss on impairment of assets 19,217 19,269 十五 短期借款 ( 15.SHORT-TERM LOANS) 97 年 12 月 31 日 2008/12/31 $ - $ - 96 年 12 月 31 日 2007/12/31 進口融資 Usance letters of credit $ - $ 17,823 信用借款 Unsecured loans 364, ,000 $ 364,544 $ 117,823 利率區間 Interest rates 1.732%-2.95% 2.56% 十六 長期借款 (16.LONG-TERM DEBTS) 97 年 12 月 31 日 2008/12/31 96 年 12 月 31 日 2007/12/31 (1) 向以花旗銀行台北分行主辦之聯貸案貸款, 額度為新台幣二十 億元或等值美金, 截至九十七年十二月三十一日已動撥款新台 幣 1,300,000 仟元及美金 20,000 仟元, 九十七年及九十六年 十二月三十一日借款利率分別為 1.61% % 及 % % 借款期間自九十六年八月三日起至一 一年八月三日止, 自一 年二月三日起, 每半年為一期, 共分四期償還 Unsecured loan of $2,000,000 thousand from Citibank, repayable in 6 monthly installments from February 3, 2011; annual interest rate of 1.61% % as of December 31, 2008 and $ 1,958,360 $ 1,650,600 (2) 向彰化銀行基隆分行貸款新台幣 300,000 仟元, 以固定利率 2.446% 計息, 借款期間自九十四年十一月二十八日起至九十七年十一月二十八日止, 自九十六年十一月二十八日起, 每半年為一期, 共分三期償還 Unsecured loan of $300,000 thousand from Chang Hwa Bank, repayable in 6 monthly installments from November 28, 2007; annual interest rate of 2.446% as of December 31, 2008 and ,000 (3) 向彰化銀行基隆分行貸款新台幣 400,000 仟元, 以固定利率 3.557% 計息, 借款期間自九十七年六月十八日起至一 年六月十八日止, 自九十九年六月十八日起, 每半年為一期, 共分二期攤還 400,

118 Unsecured loan of $400,000 thousand from Chang Hwa Bank, repayable in 6 monthly installments from June 18, 2010; annual interest rate of 3.557% as of December 31, 年 12 月 31 日 2008/12/31 96 年 12 月 31 日 2007/12/31 (4) 向中國信託銀行城中分行貸款新台幣 500,000 仟元, 九十七年及九十六年十二月三十一日借款利率分別為 1.73% 及 %, 借款期間自九十五年十二月二十九日起至九十八年十二月二十九日止, 自九十八年一月二十九日起, 共分三期償還 Unsecured loan of $500,000 thousand from Chinatrust Commercial Bank, repayable on installments from January 29, 2009; annual interest rate of 1.73% and % as of December 31, 2008 and 2007, respectively. 500, ,000 (5) 向合作金庫銀行寶橋分行貸款新台幣 300,000 仟元, 九十七年十二月三十一日借款利率為 %, 借款期間自九十七年十一月二十五日起至一 二年十一月二十五日止, 自一 年五月二十五日起, 每半年為一期, 共分六期償還 Unsecured loans of $300,000 thousand from Taiwan Cooperative Bank, repayable in 6 monthly installments from May 25, 2011; annual interest rate % as of December 31, ,000-3,158,360 2,350,600 減 : 一年內到期之長期負債 Less: Current portion of long-term debts ( 500,000) ( 200,000) $ 2,658,360 $ 2,150,600 十七 員工退休金 (17.PENSION PLAN) 適用 勞工退休金條例 之退休金制度, 係屬確定提撥退休辦法, 依員工每月薪資百分之六提撥至勞工保險局之個人專戶 本公司九十七及九十六年度認列之退休金成本分別為 28,169 仟元及 27,803 仟元 適用 勞動基準法 之退休金制度, 係屬確定給付退休辦法 每位員工之服務年資十五年以內者 ( 含 ), 每服務滿一年可獲得二個基數, 超過十五年者每增加一年可獲得一個基數, 總計最高以四十五個基數為限 員工退休金之支付, 係根據服務年資及核准退休日前六個月平均工資 ( 基數 ) 計算 本公司按員工每月薪資總額百分之二提撥員工退休基金, 交由勞工退休準備金監督委員會以該委員會名義存入台灣銀行 ( 原中央信託局於九十六年間併入台灣銀行 ) 之專戶 The pension plan under the Labor Pension Act (LPA) is a defined contribution plan. Based on the LPA, the Corporation makes monthly contributions to employees individual pension accounts at 6% of monthly salaries and wages. Such pension costs were $28,169 thousand and $27,803 thousand for the years ended December 31, 2008 and 2007, respectively. Before the enforcement of the Act, the Corporation has had a defined benefit pension plan based on the Labor Standards Law. Under this plan, two units are granted for each year of service for the first 15 years and one unit is granted for each additional year of service from the 16th year, subject to a maximum of 45 units. Pension payments upon retirement are based on the number of units granted and the average monthly basic salaries and wages of the last six months before retirement. The Corporation contributes monthly an amount equal to 2% of the employees monthly salaries and wages a the pension fund deposited in the Bank of Taiwan (the Central Trust of China merged with the Bank of Taiwan in July 2007, with the Bank of Taiwan as the survivor entity) in the name of an independent pension fund committee

119 屬確定給付退休辦法之退休金相關資訊揭露如下 : Other information on the defined benefit plan is as follows: ( 一 ) 淨退休金成本組成項目 a.components of net pension cost 服務成本 Service cost 利息成本 Interest cost 退休基金資產之預期報酬 Projected return on plan assets 攤銷數 Amortization 淨退休金成本 Net pension cost 97 年度 年度 2007 $6,519 $7,537 4,658 4,816 (2,331) (2,422) 8,087 1,434 $ 16,933 $ 11,365 ( 二 ) 退休基金提撥狀況與帳載應計退休金負債之調節 b.reconciliation of funded status of the plan and accrued pension cost as of December 31, 2008 and 2007 給付義務 Benefit obligation 既得給付義務 Vested benefit obligation 非既得給付義務 Non-vested benefit obligation 累積給付義務 Accumulated benefit obligation 未來薪資增加之影響數 Additional benefit based on future salaries 預計給付義務 Projected benefit obligation 退休基金資產公平價值 Fair value of plan assets 提撥狀況 Funded status 未認列過渡性淨給付義務 Unrecognized net transitional obligation 退休金損失未攤銷餘額 Unrecognized net loss 應計退休金負債 Accrued pension cost 97 年 12 月 31 日 2008/12/31 96 年 12 月 31 日 2007/12/31 ( $ 22,746 ) ( $ 17,542 ) ( 89,660 ) ( 106,235 ) ( 112,406 ) ( 123,777 ) ( 55,954 ) ( 50,620 ) ( 168,360 ) ( 174,397 ) 72,081 85,381 ( 96,279 ) ( 89,016 ) 2,262 2,495 45,280 36,398 ( $ 48,737 ) ( $ 50,123 ) 既得給付 Vested benefit ( $ 30,658 ) ( $ 21,316 ) ( 三 ) 精算假設 c. Actuarial assumptions as of December 31, 2008 and

120 折現率 Discount rate used in determining present values 未來薪資水準增加率 Future salary increase rate 退休基金資產預期投資報酬率 Expected rate of return on plan assets 97 年 12 月 31 日 2008/12/31 96 年 12 月 31 日 2007/12/ % 2.75% 3.00% 3.00% 2.75% 2.75% ( 四 ) 提撥至退休基金金額 d.contributions to the fund ( 五 ) 由退休基金支付金額 e.payments from the fund 97 年度 年度 2007 $ 8,319 $ 8,739 $ 24,674 $ 16,718 十八 遞延貸項 - 聯屬公司間利益 ( 18.DEFERRED CREDITS - INTERCOMPANY GAINS) 97 年 12 月 31 日 未實現出售資產盈益 Unrealized gains on disposal of assets 未實現銷貨毛利 Unrealized gains on sales 未實現處分投資利益 Unrealized gains on disposal of investments 其他 Others 96 年 12 月 31 日 2008/12/ /12/31 $ 4,036 $ 6,995 2,223 2, , ,804 1,287 4,504 $ 179,195 $ 191,991 十九 股東權益 (19.SHAREHOLDERS EQUITY) ( 一 ) 普通股股本 a.common stock 本公司九十六年六月十五日股東常會決議辦理盈餘轉增資 115,076 仟元 ( 其中 29,381 仟元係員工紅利轉增資 ), 增資後實收資本額達 4,448,877 仟元, 前述增資案業經行政院金融監督管理委員會證券期貨局核准, 以九十六年七月二十八日為配股除權基準日, 並已完成增資變更登記 本公司九十七年六月十一日股東常會決議辦理盈餘轉增資 74,168 仟元 ( 其中 30,170 仟元係員工紅利轉增資 ), 增資後實收資本額達 4,523,045 仟元, 前述增資案業經行政院金融監督管理委員會證券期貨局核准, 以九十七年八月一日為配股除權基準日, 並已完成增資變更登記 截至九十七年十二月三十一日, 本公司額定股本 5,000,000 仟元中,200,000 仟元係保留作為發行認股權憑證 附認股權特別股或附認股權公司債行使認股權使用 In their annual meeting on June 15, 2007, the shareholders resolved to increase capital by transferring $115,076 thousand from unappropriated earnings (including $29,381 thousand from employees bonus paid in common stock). This capital increase was approved by the government authorities. In their annual meeting on June 11, 2008, the shareholders resolved to increase capital by transferring $74,168 thousand from unappropriated earnings (including $30,170 thousand from employees bonus paid in common stock). This capital increase was approved by the government authorities

121 As of December 31, 2008, the authorized capital of $5,000,000 thousand included $200,000 thousand reserved for the future conversion of convertible bonds and stock warrants. ( 二 ) 員工認股權證 b.employee stock options 合併消滅公司立生半導體股份有限公司於九十年八月二十七日經董事會決議發行員工認股權憑證總數為 3,000 仟單位, 每單位認股權憑證得認購 10 股之立生公司普通股, 因認股權憑證行使須發行之普通股新股總數為 30,000 仟股 本次發行之認股權憑證之存續期間為 10 年, 員工自被授予認股權憑證屆滿 2 年後, 得依員工認股權憑證辦法分年行使認股權利 本公司於九十四年六月一日與持有立生公司發行認股權之員工達成協議, 以轉讓本公司庫藏股方式取代員工認股權計劃, 已於九十六年三月三十一日全部執行完畢 The board of directors of the merged company, Antek Semiconductor Corporation, approved the issuance in August 27, 2001 of employee stock options. A total of 3,000 thousand units may be issued under the option plan, and each unit entitles an option holder to receive 10 common shares. Thus, a total of 30,000 thousand new common shares must be issued when the options are exercised. Based on the option plan, the options are valid for 10 years and are exercisable after the second anniversary of the grant date. On June 1, 2005, the Corporation entered into an agreement with Antek s option holders to replace their employee stock options with transfering treasury stock to them. The treasury stock were fully exercised before March 31, ( 三 ) 資本公積 c.capital surplus 依照法令規定, 資本公積除彌補公司虧損外, 不得使用, 但超過票面金額發行股票所得之溢額 ( 包括因合併而發行股票之股本溢價及庫藏股票交易等 ), 得撥充股本, 其撥充股本每年以實收股本之一定比率為限 因長期股權投資產生之資本公積, 不得作為任何用途 Under the Corporation Law, capital surplus can only be used to offset a deficit. However, the capital surplus from share issued in excess of par (additional paid-in capital from issuance of common shares and treasury stock transactions) may be capitalized, which however is limited to a certain percentage of the Corporation s paid-in capital. Also, the capital surplus from long-term investments may not be used for any purpose. ( 四 ) 法定盈餘公積 d.legal reserve 依公司法規定, 法定盈餘公積應提撥至其餘額達公司實收股本總額時為止 法定盈餘公積得用以彌補虧損 ; 當其餘額已達實收股本 50%, 在公司無盈餘時, 得以其超過部分派充股息及紅利, 或在公司無虧損時, 得保留法定盈餘公積達實收股本 50% 之半數, 其餘部分得以撥充資本 Under the Company Law, legal reserve should be appropriated until the accumulated reserve equals the Corporation s paid-in capital. The reserve can only be used to reduce or offset a deficit. When the reserve reaches 50% of the paid-in capital, up to 50% of the reserve can be transferred to capital. ( 五 ) 盈餘分配及股利政策 e. Appropriation of earnings and dividend policy 本公司於決算如有盈餘, 除依法繳納一切稅捐及彌補以往年度虧損外, 次提存百分之十為法定盈餘公積, 並依法提列特別盈餘公積後, 再加計前期累積未分配盈餘, 並保留部分盈餘以作企業成長所需資金後, 依下列比率分配之 : 1. 股東紅利 82.5%-87.5% 2. 員工紅利 10%-15% 3. 董事監察人酬勞金 2.5% -118-

122 本公司之企業生命週期正值成長階段, 為考量未來營運擴展 資金需求及稅制對公司 股東之影響, 本公司股利之分配, 為現金股利部分不得低於當年度分配股利總額百分之十 九十七年度應付員工紅利及董監酬勞之估列金額分別為 43,464 仟元及 9,055 仟元, 係依過去經驗以可能發放之金額為基礎, 估計九十七年度擬分配盈餘之金額, 再按該金額之 12% 及 2.5% 分別計算當期員工紅利及董監酬勞之費用化金額 於股東會決議日時, 若金額仍有變動, 則依會計估計變動處理, 於股東會決議年度調整入帳 如股東會決議採股票發放員工紅利, 股票紅利股數以決議分紅之金額除以股票公平價值決定, 股票公平價值係以股東會決議日前一日之收盤價, 並考量除權除息之影響為計算基礎 分配未分配盈餘時, 除屬非中華民國境內居住者之股東外, 其餘股東可獲配按股利分配日之稅額扣抵比率計算之股東可扣抵稅額 The Corporation s Articles of Incorporation provide that 10% of the annual net income (less any deficit) should be appropriated as legal reserve. A special reserve should be provided in accordance with relevant regulations, and the appropriations of the remainder should be resolved by the board of directors and then submitted in the shareholders meeting for approval. These appropriations should include 82.5% to 87.5% as dividends, 10% to 15% as employees bonus and 2.5% as remuneration to directors and supervisors. For the meeting of cash needs for the Corporation s present and future expansion plans and for easing the impact of tax burdens on the Corporation and shareholders, cash dividends are limited to 10% of total dividends. A bonus to employees of NT$43,464 thousand and remuneration to directors and supervisors of NT$9,055 thousand were estimated for These amounts were estimated on the basis of past experience and the estimated appropriation of the 2008 earnings, with the percentage of appropriation at 12% for employees bonuses and 2.5% for the remuneration to directors and supervisors. If the actual amounts subsequently resolved by the shareholders differ from the proposed amounts, the differences are recorded in the year of shareholders resolution as a change in accounting estimate. If bonus shares are resolved to be distributed to employees, the number of shares is determined by dividing the amount of bonus by the closing price (after considering the effect of cash and stock dividends) of the shares of the day preceding the shareholders meeting. Except for non-roc resident shareholders, all shareholders receiving the dividends are allowed a tax credit equal to their proportionate share of the income tax paid by the Corporation. 於九十七年及九十六年六月決議通過九十六及九十五年度盈餘分配案如下 : The appropriations of earnings for 2007 and 2006 had been approved in the shareholders meetings on June 2008 and 2007, respectively. The appropriations and dividends per share were as follows: 盈餘分配案 Appropriation of Earnings 每股股利 ( 元 ) Dividend Per Share (Dollars) 96 年度 95 年度 96 年度 95 年度 法定盈餘公積 Legal reserve $ 103,931 $ 105,895 現金股利 Cash dividends 747, ,252 $ 1.7 $ 1.8 股票股利 Stock dividends 43,998 85, 員工紅利 - 現金 60,340 68,556 Bonus to employees - cash 員工紅利 - 股票 30,170 29,381 Bonus to employees - stock 董監事酬勞 - 現金 Remuneration to directors and supervisors 22,628 24,

123 本公司九十七年度盈餘分配案, 截至會計師查核報告出具日止, 尚未經董事會通過, 有關本公司董事會通過擬議及股東會決議之員工紅利及董監酬勞資訊, 請至台灣證券交易所 公開資訊觀測站 查詢 The appropriation of earnings for 2008 had not been approved in the shareholders meeting until the date of the audit report. Information on the bonus to employees, directors and supervisors is available on the Market Observation Post System website of the Taiwan Stock Exchange. ( 六 ) 金融商品未實現損益 f.unrealized Gain or Loss on Financial Instruments 九十七及九十六年度金融商品未實現損益之變動如下 : For the years ended December 31, 2008 and 2007, movements of unrealized gain or loss on financial instruments were as follows: 備供出售金融資產 Available for-sale Financial Assets 長期股權投資依持股比例認列 Equity method Investments 合計 Total 九十七年度 Year 2008 期初餘額 Balance, beginning of year $ 439,455 $ - $ 439,455 直接認列為股東權益調整項目 Recognized in shareholders equity ( 353,558 ) ( 31,087 ) ( 384,645 ) 轉列損益項目 Transferred to profit or loss ( 16,269 ) 1,196 ( 15,073 ) 期末餘額 Balance, end of year $ 69,628 ( $ 29,891) $ 39,737 九十六年度 Year 2007 期初餘額 Balance, beginning of year $ 548,136 $ - $ 548,136 直接認列為股東權益調整項目 Recognized in shareholders equity 70,214-70,214 轉列損益項目 Transferred to profit or loss ( 178,895 ) - ( 178,895 ) 期末餘額 Balance, end of year $ 439,455 $ - $ 439,455 二十 庫藏股票 Treasury stock 本公司買入庫藏股票之本期變動情形彙示如下 : Movements of treasury stock were as follows: 單位 : 仟股 Unit: In Thousand Shares 收回原因 Reason for Repurchase 期初股數 (Beginning of Year) 本期增加 Increase 本期減少 Decrease 期末股數 (End of Year) 九十七年度 :2008 轉讓予員工 Reissuance to employees 4,907 5,000-9,907 九十六年度 :2007 轉讓予員工 Reissuance to employees 13,575 - ( 8,668 ) 4,

124 本公司持有之庫藏股票, 依證券交易法規定不得質押, 亦不得享有股利之分派及表決權等權利 Under the Securities and Exchange Act, the Corporation shall neither pledge treasury stock nor exercise shareholders rights on these shares, such as rights to dividends and to vote. 二十一 所得稅 (21.INCOME TAX) 帳列稅前利益按法定稅率 (25%) 計算之所得稅費用與當期應負擔所得稅之調節如下 : A reconciliation of income tax expense based on income before income tax at the 25% statutory rate and income tax expense was as follows: 九十七年度 2008 九十六年度 2007 稅前利益按法定稅率計算之所得稅費用 Income tax expense at the 25% statutory rate $ 142,499 $ 312,185 調節項目之所得稅影響數 Tax effect of adjusting items: 永久性差異 Permanent differences 免稅所得 Tax-exempt income ( 46,255 ) ( 77,647 ) 其 他 Others 13,144 12,699 暫時性差異 Temporary differences ( 26,754 ) ( 134,538 ) 當年度抵用之投資抵減 Investment tax credits ( 34,932 ) ( 38,360 ) 未分配盈餘加徵 10% Additional 10% income tax on unappropriated earnings 4,414 - 當期所得稅 Current income tax expense 52,116 74,339 遞延所得稅 Deferred income tax expense 暫時性差異 Temporary differences 26, ,538 投資抵減 Investment tax credit 26,390 10,469 其他備抵評價調整 Other adjustment in valuation allowance 1,782 ( 23,744 ) $ 107,042 $ 195,602 遞延所得稅資產 ( 負債 ) 之構成項目如下 : Deferred income tax assets (liabilities) were as follows: 九十七年十二月三十一日 2008/12/31 九十六年十二月三十一日 2007/12/31 流 動 Current 遞延所得稅資產 Deferred income tax assets 存貨跌價損失 Unrealized allowance for loss on inventories $ 20,168 $ 15,115 備抵呆帳超限 Bad debts in excess of the limits 4,597 13,348 兌換損益淨額 Unrealized foreign exchange losses 未實現銷貨退回 Unrealized sales returns 遞延費用財稅差異 Variance arising from difference in financial accounting and tax accounting for deferred charges 3 3 遞延貸項 Deferred credits 740 1,467 資本化財稅差異 Variance arising from difference in financial accounting and tax accounting for capitalization interest 投資抵減 Investment tax credits 7,933 16,221 其 他 Others 1,

125 九十七年十二月三十一日 2008/12/31 九十六年十二月三十一日 2007/12/31 $ 35,474 $ 47,845 減 : 備抵評價 Less: Valuation allowance ( 7,933 ) ( - ) 遞延所得稅負債 Deferred income tax liabilities 27,541 47,845 兌換損益淨額 Unrealized foreign exchange gains ( 2,831 ) - 金融商品未實現損益 Unrealized gains on financial instruments - ( 165 ) ( 2,831 ) ( 165 ) $ 24,710 $ 47,680 非流動 Noncurrent 遞延所得稅資產 Deferred income tax assets 退休金提列超限 Pension expense in excess of the limits $ 11,180 $ 11,481 以成本衡量之金融資產減損損失 Impairment loss on financial assets carried at cost - noncurrent 33,801 27,208 採權益法認列之國外投資淨損 Accumulative equity in the net loss of foreign investees 45,608 18,490 出租資產減損損失 Loss on rental asset impairment 2,480 2,480 閒置資產減損損失 Loss on idle asset impairment 268 1,014 遞延費用財稅差異 Variance arising from difference in financial accounting and tax accounting for deferred charges 資本化財稅差異 Variance arising from difference in financial accounting and tax accounting for capitalization interest 1,107 1,661 遞延貸項 Deferred credits 23,463 25,196 投資抵減 Investment tax credits 83, , , ,487 備抵評價 Less: Valuation allowance - ( 6,151 ) 201, ,336 遞延所得稅負債 Deferred income tax liabilities 採權益法認列之國外投資淨益 Accumulative equity in the net gain of foreign investees ( 637,462 ) ( 587,083 ) ( $ 435,703 ) ( $ 403,747 ) 本公司與立生公司合併後, 除本公司原有之投資抵減外, 本公司得承受該公司依促進產業升級條例之相關投資抵減, 相關所得稅抵減之法令依據 抵減項目 可抵減總額, 尚未抵減餘額及最後抵減年度 : Upon merging with Antek Semiconductor Corporation ( Antek ), the Corporation assumed the following investment tax credits of Antek: -122-

126 法令依據 Laws and Statutes 促進產業升級條例 Statute for Upgrading Industries 抵減項目 Tax Credit Source 可抵減總額 Total Creditable Amount 尚未抵減餘額 Remaining Creditable Amount 機器設備 Purchase of machinery and equipment $ 10,566 $ 10,566 機器設備 Purchase of machinery and equipment 機器設備 Purchase of machinery and equipment 8,103 8,103 人才培訓 Personnel training expenditures 研究發展 Research and development expenditures 16,594 7,933 研究發展 Research and development expenditures 36,904 4,474 研究發展 Research and development expenditures 42,025 42,025 研究發展 Research and development expenditures 16,904 16,904 $ 132,787 $ 91,696 最後抵減年度 Expiry Year 九十九年度 2010 一 年度 2011 一 一年度 2012 一 年度 2011 九十八年度 2009 九十九年度 2010 一 年度 2011 一 一年度 2012 截至九十七年十二月三十一日止, 本公司九十四年度 ( 含 ) 以前各年度之營利事業所得稅業經稅稽徵機關核定 Income tax returns through 2005 had been examined by the tax authorities. 兩稅合一相關資訊 : Information on integrated income tax was as follows: 九十七年十二月三十一日 2008/12/31 九十六年十二月三十一日 2007/12/31 八十六年度以前未分配盈餘 $ 2,675 $ 2,675 Unappropriated earnings generated before January 1, 1998 八十七年度以後未分配盈餘 813,609 1,359,651 Unappropriated earnings generated on and after January 1, 1998 $ 816,284 $ 1,362,326 九十七及九十六年底股東可扣抵稅額帳戶餘額分別為 33,284 仟元及 30,325 仟元 九十七及九十六年度盈餘分配適用之稅額扣抵比率分別為 9.76%( 預計 ) 及 7.50% 依所得稅法規定, 本公司分配屬於八十七年度 ( 含 ) 以後之盈餘時, 本國股東可按股利分配日之稅額扣抵比率計算可獲配之股東可扣抵稅額 由於實際分配予股東之可扣抵稅額, 應以股利分配日之股東可扣抵稅額帳戶餘額為準, 因此本公司預計九十七年度盈餘分配之稅額扣抵比率可能與將來實際分配予股東時所適用之稅額扣抵比率有所差異 As of December 31, 2008 and 2007, the balances of the imputation credits which could be allocated to the shareholders amounted to NT$33,284 thousand and NT$30,325 thousand. The creditable ratios for distributing the 2008 and 2007 earnings were 9.76% (estimate) and 7.50% (actual), respectively. For distribution of earnings generated after January 1, 1998, the ratio for the imputation credits allocated to shareholders of the Corporation is based on the balance of the ICA as of the date of dividend distribution. The expected creditable ratio for the 2008 earnings may be adjusted, depending on the ICA balance on the date of dividend distribution

127 二十二 用人 折舊及攤銷費用 (22.PERSONNEL, DEPRECIATION AND AMORTIZATION EXPENSES) 九十七年度 2008 營業成本 Cost of Sales 營業費用 Operating Expense 合計 Total 用人費用 Personnel 薪資費用 Payroll $ 366,608 $ 333,412 $ 700,020 勞健保費用 Insurance 28,816 18,778 47,594 退休金費用 Pension 20,190 24,912 45,102 其他用人費用 Others 40,226 28,246 68,472 $ 455,840 $ 405,348 $ 861,188 折舊費用 Depreciation $ 378,692 $ 40,314 $ 419,006 攤銷費用 Amortization 6,151 27,583 33,734 九十六年度 2007 營業成本 Cost of Sales 營業費用 Operating Expense 合計 Total 用人費用 Personnel 薪資費用 Payroll $ 344,141 $ 320,342 $ 664,483 勞健保費用 Insurance 28,118 20,143 48,261 退休金費用 Pension 19,452 19,716 39,168 其他用人費用 Others 41,687 19,560 61,247 $ 433,398 $ 379,761 $ 813,159 折舊費用 Depreciation $ 417,219 $ 35,175 $ 452,394 攤銷費用 Amortization 3,470 31,093 34,563 二十三 基本每股盈餘 (23.EARNINGS PER SHARE ( EPS )) 金額 ( 分子 ) Amount (Numerator) 股數 ( 分母 ) (Denominator) 每股盈餘 ( 元 )EPS (NT$) 稅前 Before Income Tax 稅後 After Income Tax ( 仟股 ) (Thousands) 稅前 Before Income Tax 稅後 After Income Tax 九十七年度 2008 基本每股盈餘 Basic EPS 屬於普通股股東之本期盈餘 Income for the year attributable to common shareholders $ 570,035 $ 462, ,111 $ 1.28 $ 1.04 ( 註 1)(Note 1) 具稀釋作用潛在普通股之影響 Effect of dilutive potential common stock 員工分紅 Bonus to employees - - 4,984 稀釋每股盈餘 Diluted EPS 屬於普通股股東之本期盈餘加潛在普通股之影響 Income for the year attributable to common shareholders plus of potential dilutive $ 570,035 $ 462, ,095 $ 1.26 $

128 金額 ( 分子 ) Amount (Numerator) 股數 ( 分母 ) (Denominator) 每股盈餘 ( 元 )EPS (NT$) 稅前 Before Income Tax 稅後 After Income Tax ( 仟股 ) (Thousands) 稅前 Before Income Tax 稅後 After Income Tax 九十六年度 2007 基本每股盈餘 Basic EPS $1,248,778 $ 1,053, ,461 $ 2.85 $ 2.40 ( 註 2)(Note 2) 按追溯調整後股數計算 Based on retroactively adjusted 445,863 $ 2.80 $ 2.36 ( 註 3)(Note 3) 註 1: (444,888- 庫藏股票 4,907) ,017 - 庫藏股 1,287=446,111 註 2:(444,888- 庫藏股票 6,427)=438,461 註 3:438, ,017=445,863 Note 1:([444,888 issued shares - 4,907 treasury shares] x ,017 stock bonus shares) - 1,287 treasury shares = 446,111 outstanding shares Note 2: 444,888 issued shares - 6,427 treasury shares = 438,461 outstanding shares Note 3: 438,461 outstanding shares x ,017 stock bonus shares = 445,863 outstanding shares 本公司自九十七年一月一日起, 採用 ( 九六 ) 基秘字第 五二號函, 將員工分紅及董監酬勞視為費用而非盈餘之分配 若企業得選擇以股票或現金發放員工分紅, 則計算稀釋每股盈餘時, 應假設員工分紅將採發放股票方式, 並於該潛在普通股具有稀釋作用時計入加權平均流通在外股數, 以計算稀釋每股盈餘 計算稀釋每股盈餘時, 以該潛在普通股資產負債表日之收盤價, 作為發行股數之判斷基礎 於次年度股東會決議員工分紅發放股數前計算稀釋每股盈餘時, 亦繼續考量該等潛在普通股之稀釋作用 The ARDF issued Interpretation that requires companies to recognize bonuses paid to employees, directors and supervisors as compensation expenses beginning January 1, These bonuses were previously recorded as appropriations from earnings. If the Corporation may settle the bonus to employees by cash or shares, the Corporation should presume that the entire amount of the bonus will be settled in shares and the resulting potential shares should be included in the weighted average number of shares outstanding used in the calculation of diluted EPS, if the shares have a dilutive effect. The number of shares is estimated by dividing the entire amount of the bonus by the closing price of the shares at the balance sheet date. Such dilutive effect of the potential shares needs to be included in the calculation of diluted EPS until the shareholders resolve the number of shares to be distributed to employees at their meeting in the following year. 二十四 金融商品之公平價值 (24.FINANCIAL INSTRUMENTS) ( 一 ) 公平價值之資訊 a.fair values of financial instruments -125-

129 九十七年十二月三十一日 2008/12/31 帳面價值 Carrying 公平價值 Amount Fair Value 九十六年十二月三十一日 2007/12/31 帳面價值 Carrying 公平價值 Amount Fair Value 資 產 Assets 公平價值變動列入損益之金融資產 - 流動 Financial assets at fair value through profit or loss - current $ - $ - $ 659 $ 659 備供出售金融資產 - 非流動 Available-for-sale financial assets noncurrent 130, , , ,526 以成本衡量之金融資產 - 非流動 Financial assets carried at cost noncurrent 389, ,646 - 存出保證金 Refundable deposits 8,798 8,798 8,619 8,619 負 債 Liabilities 一年內到期之長期負債 Current portion of long-term debts 500, , , ,000 長期借款 Long-term debts, net of current portion 2,658,360 2,658,360 2,150,600 2,150,600 存入保證金 Guarantee deposits received 1,350 1,350 1,350 1,350 衍生性金融商品 Derivative financial instruments 資產 Assets 利率交換合約 Interest rate swaps 依交易對方所屬地區分類 Place of transaction 本 國 Taiwan 非本國 ( 包括於本國營業之外商機構 ) Overseas (including foreign institutions in Taiwan) ( 二 ) 本公司估計金融商品公平價值所使用之方法及假設如下 : b.methods and assumptions used to estimate the fair values of financial instruments were as follows: 1. 上述金融商品不包括現金 應收款項 其他應收款 短期借款 應付款項 應付費用及其他應付款項等 此類金融商品之到期日甚近, 其帳面價值應屬估計公平價值之合理基礎 2. 公平價值變動列入損益之金融商品 備供出售金融資產及衍生性金融商品如有活絡市場公開報價時, 則以此市場價格為公平價值 若無市場價格可供參考時, 則採用評價方法估計 本公司採用評價方法所使用之估計及假設, 與市場參與者於金融商品訂價時用以作為估計及假設之資訊一致 3. 以成本衡量之金融資產係投資未上市 ( 櫃 ) 公司股票, 其無活絡市場公開報價且實務上須以超過合理成本之金額方能取得可驗證公平價值, 因此不列示其公平價值 4. 存出保證金及存入保證金以帳面價值估計其公平價值, 係因為預計未來收取或支付之金額與帳面價值相近 5. 長期借款以其預期現金流量之折現值估計公平價值 折現率則以公司所能獲得類似條件 ( 相近之到期日 ) 之借款利率為準 -126-

130 1)The foregoing financial instruments do not include short-term financial instruments such as cash, receivables, other receivable, short-term loans, payables, accrued expenses and other payable. The carrying amounts of these short-term financial instruments approximate their fair values. 2)Fair values of financial instruments designated as at FVTPL and available-for-sale or derivatives financial assets are based on their quoted prices in a active market. For those instruments with no quoted market prices, their fair values are determined using valuation techniques incorporating estimates and assumptions consistent with those generally used by other market participants to price financial instruments. 3) Financial assets carried at cost are investments in unquoted shares, which have quoted prices in an active market and entail an unreasonably high cost to obtain verifiable fair value. Therefore, no fair value is presented. 4) The fair value of refundable deposits and guarantee deposits received are based on their carrying amounts because the amounts to be received or paid in the future approximate their carrying amounts. 5) Fair value of long-term loans is estimated using the present value of future cash flows discounted by the interest rates the Corporation may obtain the similar loans (e.g., similar maturities). ( 三 ) 本公司金融資產之公平價值, 以活絡市場之公開報價直接決定者及以評價方法估計者分別為 : c. Fair values of financial assets using based on quoted market prices or valuation techniques were as follows: 公開報價決定之金額 Quoted Market Prices 九十七年九十六年十二月三十一日十二月三十一日 2008/12/ /12/31 評價方法估計之金額 Valuation Techniques 九十七年九十六年十二月三十一日十二月三十一日 2008/12/ /12/31 金融資產 Financial assets 公平價值變動列入損益之金融資產 - 流動 Financial assets at fair value through profit or loss - current $ - $ - $ - $ 659 備供出售金融資產 - 非流動 Available-for-sale financial assets noncurrent 130, , ( 四 ) 本公司於九十七及九十六年度因以評價方法估計之公平價值變動而認列為當期損失之金額分別為 1,192 仟元及 1,929 仟元 d.valuation losses arising from changes in fair value of financial instruments determined using valuation techniques were NT$1,192 thousand and NT$1,929 thousand for the years ended December 31, 2008 and 2007, respectively. ( 五 ) 本公司九十七及九十六年十二月三十一日具利率變動之公平價值風險之金融負債分別為 764,544 仟元及 317,823 仟元 ; 具利率變動之現金流量風險之金融資產分別為 511,892 仟元及 410,467 仟元, 金融負債分別為 2,758,360 仟元及 2,150,600 仟元 e.as of December 31, 2008 and 2007, financial liabilities exposed to fair value interest rate risk amounted to NT$764,544 thousand and NT$317,823 thousand, respectively, financial assets exposed to cash flow interest rate risk amounted to NT$511,892 thousand and NT$410,467 thousand, respectively, and financial liabilities exposed to cash flow interest rate risk amounted to NT$2,758,360 thousand and NT$2,150,600 thousand, respectively

131 ( 六 ) 財務風險資訊 Financial Risks 1. 市場風險本公司因非功能性貨幣計價之進貨或銷貨而產生之匯率風險, 本公司之政策係採自然避險操作, 故市場匯率變動將使該等金融商品之市場價格隨之變動 本公司持有之上市 ( 櫃 ) 公司股票係分類為備供出售之金融資產, 因此類資產係以公平價值衡量, 其公平價值將隨影響市場價格相關因素及利率走勢, 而使股票價值產生波動 2. 信用風險金融資產受到本公司之交易對方未履行合約義務之潛在影響, 本公司信用風險係以資產負債表日公平價值為正數之合約為評估對象, 由於本公司之交易對象均為信用良好之金融機構及公司組織, 故預期無重大信用風險 3. 流動性風險本公司之營運資金足以支應, 故未有因無法籌措資金以履行合約義務之流動性風險 本公司投資之權益商品, 除以成本衡量之金融資產及部分採權益法之長期股權投資因無活絡市場而具有重大流動性風險外, 餘均具活絡市場, 故預期可輕易在市場上以接近公平價值之價格迅速出售金融資產 4. 利率變動之現金流量風險本公司暴露於利率變動現金流量風險主要為浮動利率之銀行存款及銀行借款等, 故市場利率變動將使該等金融商品之有效利率隨之變動, 而使其未來現金流量產生波動 a.market risk The Corporation s investments in listed securities are classified as available-for-sale financial assets. The fair value of these investments fluctuates in accordance with market price and interest rate changes. b.credit risk Credit risk represents the potential loss that would be incurred by the Corporation if the counter-parties breached contracts. Financial instruments with positive fair values at the balance sheet date are evaluated for credit risk. The counter-parties to the foregoing financial instruments are reputable financial institutions and business organizations. Management does not expect the Corporation s exposure to default by those parties to be material. c.liquidity risk The Corporation s operating funds are deemed sufficient to meet the cash flow demand, therefore, liquidity risk is not considered to be significant. The Corporation s investments in equity securities exclude financial assets carried at cost. However, some equity-method investments with no quoted prices in an active market could expose the Corporation to material liquidity risks. On the other hand, the other equity-method investments have quoted prices in an active market and can be sold immediately at prices close to fair value. d.cash flow risk from interest rate fluctuations The Corporation has demand deposits, foreign-currency deposits, short-term loans and long-term debts with floating interest rates. As a result, the effective interest rate on deposits and loans will change as the market interest rate changes. 二十五 關係人交易 (25.RELATED-PARTY TRANSACTIONS) ( 一 ) 關係人名稱及其關係 (Related parties and relationships) 關係人名稱 Related Party 光寶科技股份有限公司 Lite-On Technology Corporation 光寶匯才資訊服務股份有限公司 Lite-On Integrated Services Inc. LITE-ON JAPAN LTD. 與本公司之關係 Relationship with the Corporation 其董事長與本公司相同 Same chairman 光寶科技股份有限公司轉投資公司 Investee of Lite-On Technology Corporation 光寶科技股份有限公司轉投資公司 Investee of Lite-On Technology Corporation -128-

132 關係人名稱 Related Party LITE-ON ELECTRONICS H.K. LTD. LITE-ON ELECTRONICS (EUROPE) LTD. TITANIC CAPITAL SERVICES LTD. 光寶不動產管理股份有限公司 Lite-On Real Estate Management Co., Ltd. LITE-ON OVERSEAS TRADING CO., LTD. 光寶通信 ( 廣州 ) 有限公司 Lite-On Communication (Guang Zhou) Ltd. 力信興業股份有限公司 Li Shin International Enterprise Corporation 旭福電腦有限公司 Dongguan G-PRO Computer Co.,Ltd. 敦揚科技股份有限公司 Lite-On Automotive Corporation 建興電子科技股份有限公司 Lite-On IT Corporation LITE-ON SINGAPORE PTE. LTD. 蘇州力信電子有限公司 SuZhou Li Shin Electronic Co., Ltd. 菲律賓敦南科技股份有限公司 Dyna Image Corporation Philippines DYNA INTERNATIONAL CO., LTD. LITE-ON SEMICONDUCTOR (KOREA) CORPORATION 昂寶電子 ( 上海 ) 有限公司 Lite-On Bright Electronics (Shanghai) Co., Ltd. 上海旭福電子有限公司 Shanghai Seefull Electronic Co., Ltd. 敦南科技 ( 無錫 ) 有限公司 Lite-On Semiconductor (Wuxi) Co., Ltd. 敦南微電子 ( 無錫 ) 有限公司 Lite-On Microelectronics (Wuxi) Co., Ltd. DIODES, INC. DIODES FABTECH, INC. 達爾科技股份有限公司 DII Taiwan Co., Ltd. DIODES HONG KONG LTD. 上海凱虹電子有限公司 Shanghai Kai Hong Elctronic Co., Ltd. 易亨電子股份有限公司 Anachip Corporation 光寶文教基金會 Lite-On Cultural Foundation 朋程科技股份有限公司 Actron Technology Corporation 廣鵬科技股份有限公司 Addtek Corporation LITE-ON JAPAN (S) PTE LTD. 與本公司之關係 Relationship with the Corporation 光寶科技股份有限公司轉投資公司 Investee of Lite-On Technology Corporation 光寶科技股份有限公司轉投資公司 Investee of Lite-On Technology Corporation 光寶科技股份有限公司轉投資公司 Investee of Lite-On Technology Corporation 光寶科技股份有限公司轉投資公司 Investee of Lite-On Technology Corporation 光寶科技股份有限公司轉投資公司 Investee of Lite-On Technology Corporation 光寶科技股份有限公司轉投資公司 Investee of Lite-On Technology Corporation 光寶科技股份有限公司轉投資公司 Investee of Lite-On Technology Corporation 光寶科技股份有限公司轉投資公司 Investee of Lite-On Technology Corporation 光寶科技股份有限公司轉投資公司 Investee of Lite-On Technology Corporation 光寶科技股份有限公司轉投資公司 Investee of Lite-On Technology Corporation 光寶科技股份有限公司轉投資公司 Investee of Lite-On Technology Corporation 光寶科技股份有限公司轉投資公司 Investee of Lite-On Technology Corporation 子公司 Subsidiary 孫公司 Indirect subsidiary 孫公司 ( 已於九十七年七月解散清算 ) Indirect subsidiary; liquidated in July 2006 曾孫公司 Indirect subsidiary 玄孫公司 Indirect subsidiary 玄孫公司 Indirect subsidiary 玄孫公司 Indirect subsidiary 採權益法評價之被投資公司 Equity-method investee DIODES, INC. 之子公司 Indirect Subsidiary of Diodes, Inc. DIODES, INC. 之孫公司 Indirect Subsidiary of Diodes, Inc. DIODES, INC. 之孫公司 Indirect Subsidiary of Diodes, Inc. DIODES, INC. 之曾孫公司 Subsidiary of Diodes, Inc. DIODES, INC. 之曾孫公司 Indirect subsidiary of Diodes, Inc. 其董事長與本公司相同 Same chairman 本公司為其法人董事 The Corporation is a director 本公司為其法人董事 The Corporation is a director LITE-ON JAPAN LTD. 之子公司 -129-

133 關係人名稱 Related Party LITE-ON JAPAN (H.K.) LTD. LITE-ON JAPAN (THAILAND) CO., LTD. 旭寶旅行社股份有限公司 Silport Travel Service Co., Ltd. 與本公司之關係 Relationship with the Corporation Subsidiary of Lite-On Japan Ltd. LITE-ON JAPAN LTD. 之子公司 Subsidiary of Lite-On Japan Ltd. LITE-ON JAPAN LTD. 之孫公司 Indirect subsidiary of Lite-On Japan Ltd 其董事長為本公司董事長之二等親屬 Chairman is a second-degree relative of the Corporation s chairman ( 二 ) 與關係人間之重大交易事項 (Significant transactions with related parties) 1. 銷貨收入 Sales 關係人名稱 九十七年度 2008 九十六年度 2007 Related Party 金額 Amount % 金額 Amount % LITE-ON JAPAN LTD. $ 1,194, $ 1,034,722 8 LITE-ON OVERSEAS TRADING CO., LTD. 723, ,827 1 易亨電子股份有限公司 Anachip Corporation 573, ,549 5 DIODES, INC. 388, ,613 4 DIODES HONG KONG LTD. 385, ,768 3 光寶科技股份有限公司 Lite-On Technology Corporation 253, ,122 3 達爾科技股份有限公司 DII Taiwan Co., Ltd. 85, ,012 1 力信興業股份有限公司 Li Shin International Enterprise Corporation 77, ,693 1 其 他 Others 179, ,055 1 $ 3,860, $ 3,393, 銷貨價格及收款條件 ( 國外係 T/T 月結 60~ 145 天, 國內係月結 60~ 145 天收款 ) 與一般客戶並無顯著不同 There were no significant differences in sales terms between related parties and third parties. 2. 進 貨 Purchase 關係人名稱 九十七年度 2008 九十六年度 2007 Related Party 金額 Amount % 金額 Amount % DYNA INTERNATIONAL CO., LTD. $ 5,838, $ 6,587, 菲律賓敦南科技股份有限公司 Dyna Image Corporation Philippines 2,364, ,701, 其 他 Others 39,402-43,544 - $ 8,242, $ 9,332, 向菲律賓敦南科技股份有限公司及 DYNA INTERNATIONAL CO., LTD. 進貨係採成本加成方式計價, 付款條件為 T/T 月結 30~ 60 天付款, 餘進貨價格及付款條件 ( 國內外均係即期 ~150 天付款 ) 與其他供應商並無顯著不同 -130-

134 There were no significant differences in purchase terms between related parties and third parties, expect for purchases from Dyna Image Corporation Philippines, Shanghai Seefull Electronic Co., Ltd. and Dyna International Co., Ltd. which were based on cost plus certain agreed profits. 3. 各項費用 Expenses 關係人名稱 Related party 九十七年度 2008 九十六年度 2007 交易性質 Transacation Type LITE-ON JAPAN (H.K.) LTD. $ 14,963 $ 26,397 佣金支出 Commisoin LITE ON SEMICONDUCTOR (KOREA) CORPORATION 5,209 50,568 研究發展費 Research & Delelop expense 旭寶旅行社股份有限公司 Silport Travel Service Co., Ltd. 3,921 5,345 差旅費 Travel Expense 光寶科技股份有限公司 Lite-On Technology Corporation 3,265 4,726 管理費 服務費 Service charge,etc 其 他 Others 4,305 14,977 服務費 包裝費 修繕費等 Service charge,etc $ 31,663 $ 102, 營業外收支 Nonoperating income and expense 關係人名稱九十七年度 Related party 2008 營業外收入 Nonoperating income 上海旭福電子有限公司 Shanghai Seefull Electronic Co., Ltd. 菲律賓敦南科技股份有限公司 Dyna Image Corporation Philippines 九十六年度 2007 交易性質 Transacation Type $ 7,021 $ 26,665 出售原物料及代購雜項等 Income from selling material,etc 1,222 16,873 出售原物料收入等 Income from selling material,etc 其 他 Others 出售雜項收入 Miscellaneous income,etc $ 9,213 $ 43, 應收款項 Receivables 九十七年十二月三十一日 2008/12/31 九十六年十二月三十一日 2007/12/31 關係人名稱 Related party 金額 Amount % 金額 Amount % 應收帳款 Accounts receivable LITE-ON JAPAN LTD. $ 366, $ 141,853 6 LITE-ON OVERSEAS TRADING CO., LTD. 324, ,457 3 光寶科技股份有限公司 Lite-On Technology Corporation 94, ,394 8 易亨電子股份有限公司 Anachip Corporation 63, ,235 5 DIODES, INC. 53, ,373 4 DIODES HONG KONG LTD. 51, ,056 3 達爾科技股份有限公司 DII Taiwan Co., Ltd. 13, ,915 1 TITANIC CAPITAL SERVICES LTD ,493 1 其 他 Others 82, ,

135 九十七年十二月三十一日 2008/12/31 九十六年十二月三十一日 2007/12/31 關係人名稱 Related party 金額 Amount % 金額 Amount % $ 1,051, $ 773, 減 : 備抵呆帳 Less: Allowance for doubtful accounts ( 11,038 ) ( 1 ) ( 6,172 ) - $ 1,040, $ 767, 其他應收款 Other receivables 菲律賓敦南科技股份有限公司 - 出售原料款等 Dyna Image Corporation Philippines $ 135, $ 401, 上海旭福電子有限公司 - 出售原物料等 Shanghai Seefull Electronic Co., Ltd. 114, , 其他 Others 6, ,632 2 $ 256, $ 539, 應付款項 Payables 應付帳款 Accounts payable 九十七年十二月三十一日 2008/12/31 九十六年十二月三十一日 2007/12/31 關係人名稱 Related party 金額 Amount % 金額 Amount % DYNA INTERNATIONAL CO., LTD. $ 1,277, $ 1,131, 菲律賓敦南科技股份有限公司 Dyna Image Corporation Philippines 285, , 其他 Others 11, ,063 1 應付費用 Accrued expenses $ 1,574, $ 1,490, LITE-ON JAPAN (H.K.) LTD. $ 7,130 4 $ 3,168 1 光寶科技股份有限公司 Lite-On Technology Corporation 2, ,806 1 LITE-ON SEMI- CONDUCTOR (KOREA) CORPORATION ,458 5 其他 Others 其他應付款項 Other payables $ 10,149 5 $ 19,649 7 LITE-ON JAPAN LTD. $ 25, $ 28, DYNA INTERNATIONAL CO., LTD ,005 4 其他 Others - - 2,640 1 $ 25, $ 39, 財產交易 Property transactions (1) 購置資產 a) Purchase 九十七年度 2008 關係人名稱 Related party 交易價格 Transaction Price 財產種類 Item 菲律賓敦南科技股份有限公司 Dyna Image Corporation Philippines $ 198 機器設備 Machinery and equipment LITE-ON SEMICONDUCTOR (KOREA) CORPORATION 13,043 其他設備 Miscellaneous equipment $ 13,

136 九十六年度 2007 關係人名稱 Related party 光寶科技股份有限公司 Lite-On Technology Corporation 交易價格 Transaction Price 財產種類 Item $ 1,890 房屋及建築 Buildings and equipment (2) 出售資產 b) Disposal 九十七年度 2008 關係人名稱 Related party 菲律賓敦南科技股份有限公司 Dyna Image Corporation Philippines 菲律賓敦南科技股份有限公司 Dyna Image Corporation Philippines 敦南微電子 ( 無錫 ) 有限公司 Lite-On Microelectronics (Wuxi) Co., Ltd. 售價 Selling Price 出售 ( 損 ) 益 Gain(Loss) 財產種類 Item $ 305 $ 5 試驗設備 Testing equipment 1,926 - 模具設備 Molding equipment 6,795 - 模具設備 Molding equipment $ 9,026 $ 5 九十六年度 2007 關係人名稱 Related party 菲律賓敦南科技股份有限公司 Dyna Image Corporation Philippines 朋程科技股份有限公司 Actron Technology Corporation 敦南科技 ( 無錫 ) 有限公司 Lite-On Semiconductor (Wuxi) Co., Ltd. 售價 Selling Price 出售 ( 損 ) 益 Gain(Loss) $ 6,445 $ 164 1, $ 8,407 $ 164 財產種類 Item 機器設備及試驗設備等 Machinery and equipment and testing equipment 運輸設備 Transportation equipment 試驗設備 Testing equipment ( 三 ) 董事 監察人及管理階層薪酬資訊 : Compensation of directors, supervisors and management personnel: 九十七年度 2008 九十六年度 2007 薪 資 Salaries $ 34,715 $ 40,805 獎 金 Incentives 4,384 4,587 業務執行費 Miscellaneous expenses 2,135 2,721 紅 利 Bonus 20,746 49,492 $ 61,980 $ 97,605 九十六年度之薪酬資訊包含九十七年度股東會決議之盈餘分配案, 其中所分配予董事 監察人酬勞及管理階層之分紅 -133-

137 The compensation of directors, supervisors and management personnel for the year ended December 31, 2007 included the bonuses appropriated from earnings for 2007 which had been approved by shareholders in their annual meeting held in 二十六 重大承諾事項及或有事項 ( 26. SIGNIFICANT COMMITMENTS AND CONTINGENCIES) ( 一 ) 本公司與 KAVIN TRADING LTD. LITE-ON JAPAN(H.K.)LTD. 及 H&J INDUSTRIES INC. 簽訂佣金合約, 按銷售價格之 0%~5% 支付銷售佣金 The Corporation signed commission contracts with Kavin Trading Ltd., Lite-On Japan (H.K.) Ltd., and H&J Industries Inc. Under these contracts, the Corporation should pay commissions of up to 5% of the selling price. ( 二 ) 本公司與 Advanced Analog Intergration Corp. 簽訂技術移轉合約, 須按銷售價格之 1% 支付專利費 The Corporation signed a technology transfer agreement with Advanced Analog Intergration Corp. ( Advanced Analog ). Under this agreement, the Corporation should pay a 1% royalty based on the selling price of wafers produced using Advanced Analog s technology. ( 三 ) 本公司之營業租賃, 明細如下 : As of December 31, 2008, the land rentals of the Corporation for the following years are summarized as follows: 租金支出 Rental Expense 租賃標的物 Type of Property and Location 出租人 Lessor 租期及租金支付方式 Lease Period 九十七年度 2008 土 地 Land in Hsinchu 新竹科學工業園區管理局 Science Park Administration 租期九十四年六月一日至一一三年十二月三十一日, 每月租金 1,108 仟元, 按月支付租金 $ 13,296 於九十七年十二月底, 未來五年應付租金情形如下 : As of December 31, 2007, the land rentals of the Corporation for the following years are summarized as follows: 金額 Amount 九十八年 2009 $ 13,296 九十九年 ,296 一 年 ,296 一 一年 ,296 一 二年 ,296 $ 66,

138 ( 四 ) 本公司新竹分公司為拓展業務規劃建造 8 吋晶圓廠房, 截至九十七年十二月三十一日該廠房建造金額及設備採購金額約 252,620 仟元, 其中已支付 209,767 仟元 For the purpose of expanding business, the Corporation built an 8-inch water factory. The total contract amount is NT$252,620 thousand and NT$209,767 thousand had been paid as of December 31, 二十七 重大之災害損失 : 無 (27. LOSS OCCURRED IN NATURAL DIASATERS) : none reported 二十八 重大之期後事項 : 無 (28. SUBSEQUENT EVENT) : none reported 二十九 附註揭露事項 (29.ADDITIONAL DISCLOSURES) ( 一 ) 本年度重大交易事項相關資訊 : 1. 資金貸與他人 : 無 2. 為他人背書保證 : 無 3. 期末持有有價證券情形 : 附表一 4. 本期累積買進或賣出同一有價證券之金額達新台幣一億元或實收資本額百分之二十以上 : 附表二 5. 取得不動產之金額達新台幣一億元或實收資本額百分之二十以上 : 無 6. 處分不動產之金額達新台幣一億元或實收資本額百分之二十以上 : 無 7. 與關係人進 銷貨之金額達新台幣一億元或實收資本額百分之二十以上 : 附表三 8. 應收關係人款項達新台幣一億元或實收資本額百分之二十以上 : 附表四 9. 從事衍生性金融商品交易相關資訊 : 參閱附註五 (1) Following are the additional disclosures required by the Securities and Futures Bureau for the Corporation: 1) Financing provided: None 2) Endorsement/guarantee provided: None 3) Marketable securities held: Table 1 (attached) 4) Marketable securities acquired and disposed of at costs or prices of at least NT$100 million or 20% of the capital stock: Table 2 (attached) 5) Acquisition of individual real estates at costs of at least NT$100 million or 20% of the capital stock: None 6) Disposition of individual real estates at least NT$100 million or 20% of the capital stock: None 7) Total purchase from or sale to related parties amounting to at least NT$100 million or 20% of the capital stock: Table 3 (attached) 8) Receivables from related parties amounting to at least NT$100 million or 20% of the capital stock: Table 4 (attached) 9) Derivative financial transactions: Please refer to Note 5. ( 二 ) 轉投資事業相關資訊 : 1. 本公司及子公司對其有重大影響力或控制能力之被投資公司資訊 : 附表五 2. 子公司重大交易事項相關資訊 -135-

139 (1) 資金貸與他人 : 無 (2) 為他人背書保證 : 無 (3) 期末持有有價證券情形 : 附表六 (4) 本期累積買進或賣出同一有價證券之金額達新台幣一億元或實收資本額百分之二十以上 : 無 (5) 取得不動產之金額達新台幣一億元或實收資本額百分之二十以上 : 無 (6) 處分不動產之金額達新台幣一億元或實收資本額百分之二十以上 : 無 (7) 與關係人進 銷貨之金額達新台幣一億元或實收資本額百分之二十以上 : 附表七 (8) 應收關係人款項達新台幣一億元或實收資本額百分之二十以上 : 附表八 (9) 從事衍生性金融商品交易相關資訊 : 無 (2) Following are the additional disclosures required by the Securities and Futures Bureau for the Corporation s investees: 1.Names, locations, and related information of investees on which the Corporation exercises significant influence: Table 5 (attached) 2.Significant transactions: 1) Financing provided: None 2) Endorsement/guarantee provided: None 3) Marketable securities held: Table 6 (attached) 4) Marketable securities acquired and disposed of at costs or prices of at least NT$100 million or 20% of the capital stock: None 5) Acquisition of individual real estates at costs of at least NT$100 million or 20% of the capital stock: None 6) Disposition of individual real estates at least NT$100 million or 20% of the capital stock: None 7) Total purchase from or sale to related parties amounting to at least NT$100 million or 20% of the capital stock: Table 7 (attached) 8) Receivables from related parties amounting to at least NT$100 million or 20% of the capital stock: Table 8 (attached) 9) Derivative financial transactions: None. ( 三 ) 大陸投資資訊之揭露 : 1. 投資大陸之公司資訊 : 附表九 2. 與大陸投資公司直接或間接經由第三地區事業所發生之重大交易事項暨其價格收 ( 付 ) 款條件 未實現損益及其他相關資訊 : 附表十 (3).Investment in Mainland China 1) Investment in Mainland China: Table 9 (attached) 2) Significant direct or indirect transactions with the Corporation s investees, prices, payment terms, and unrealized gain or loss: Table 10 (attached) 三十 部門別財務資訊 (30.SEGMENT INFORMATION) ( 一 ) 產業別財務資訊 : 本公司係經營影像感測器 橋式整流器 晶圓代工及相關產品之設計製造買賣為專業, 並未經營其他產業 Industry: The Corporation engage in a single industry only, the manufacture and sale of contact image sensors, discrete products and wafers

140 ( 二 ) 地區別財務資訊 : 本公司未在台灣以外地區設有營運機構 Foreign operations: The Corporation had no revenue-generating operating unit overseas as of December 31, ( 三 ) 外銷銷貨資訊 : Export sales: Export sales by geographical area are summarized as follows: 地區 Geographical Area 九十七年度 2008 九十六年度 2007 亞 洲 Asia $7,206,199 $7,713,750 美 洲 America 1,504,929 1,784,294 歐 洲 Europe 169, ,079 $8,880,925 $9,785,123 ( 四 ) 重要客戶資訊 Major customers 本公司九十七年九十六年度占損益表上營業收入金額 10% 以上之客戶明細如下 : List of customers with over 10% of revenue contributions in year 2008 & 2007 : 九十七年度 2008 九十六年度 2007 客戶名稱 Customer 金額 Amount % 金額 Amount % 甲公司 A $1,194, $1,034,722 8 乙公司 B 1,096, ,406,

141 / DIODES, INC. 8,366 $ 2,469, $ 1,662,849 LITE-ON JAPAN LTD , , , , , , DYNA INTERNATIONAL HOLDING 33,000 3,898, CO., LTD. SMART POWER HOLDINGS GROUP CO., LTD ZE POLY PTE. LTD. 1,560 65, , , ,095 1,798 5, ,806 GEM SERVICES, INC. 1,000 50, ,250 22, DYNA FUND II L.P. - 4, DYNA FUND INTERNATIONAL., L.P. - 5, GLOBAL STRATEGIC INVESTMENT, , INC. SINGLE CHIP SYSTEMS CORP , ,361 75, , , Newport Imagine corporation ,513 41, ,500 35,

142 Table 1: (In Thousands of New Taiwan Dollars, Unless Stated Otherwise) Holding Company Name Marketable Securities Type and Issuer Relationship with the Holding Company LITE-ON SEMICONDUCTOR CORPORATION MARKETABLE SECURITIES HELD DECEMBER 31, 2008 Financial Statement Account Shares/Units (Thousands) Carrying Value December 31, 2008 Percentage of Ownership Market Value or Net Asset Value Lite-On Semiconductor Stock Corporation (the Corporation ) Diodes, Inc. Equity-method investee Investments accounted for by the equity method Lite-On Japan Ltd. Investee of Lite-On Technology Corporation Investments accounted for by the equity method Dyna Image Corporation Philippines Subsidiary Investments accounted for by the equity method Dynacard Co., Ltd. Equity-method investee Investments accounted for by the equity method Dyna International Holding Co., Ltd. Subsidiary Investments accounted for by the equity method Smart Power Holdings Group Co., Ltd. Subsidiary Investments accounted for by the equity method Ze Poly Pte. Ltd. Equity-method investee Investments accounted for by the equity method Actron Technology Corporation The Corporation is a director Available-for-sale financial assets - noncurrent Myson Century, Inc. - Available-for-sale financial assets - noncurrent 8,366 $ 2,469, $ 1,662, , , , , , , ,000 3,898, ,560 65, , , ,095 1,798 5, ,806 Gem Services, Inc. - Financial assets carried at cost - noncurrent 1,000 50, WK Technology Fund IV The Corporation is a director Financial assets carried at cost - noncurrent 2,250 22, Dyna Fund II L.P. - Financial assets carried at cost - noncurrent - 4, Dyna Fund International, L.P. - Financial assets carried at cost - noncurrent - 5, Golbal Strategic Investment, Inc. - Financial assets carried at cost - noncurrent , Single Chip Systems Corporation - Financial assets carried at cost - noncurrent Prosperity Venture Capital Corporation - Financial assets carried at cost - noncurrent 800 8, Abba Tek Precision Technology, Inc. - Financial assets carried at cost - noncurrent 8,361 75, Ceramate Technical Co., Ltd. - Financial assets carried at cost - noncurrent Lu-Chu Development Corporation The Corporation is a director Financial assets carried at cost - noncurrent 12, , Newport Imagine Corporation - Financial assets carried at cost noncurrent Co-Tech Copper Foil Corporation Its chairman is the Corporation s vice-chairman Financial assets carried at cost - noncurrent Browave Corporation - Financial assets carried at cost - noncurrent Addtek Corporation The Corporation is a director Financial assets carried at cost - noncurrent 4,513 41, ,500 35, Note: The carrying value was recognized and evaluated in accordance with Statement of Financial Accounting Standards No. 34. Note -139-

143 DYNA INTER- NATIONAL HOLDING CO., LTD. DIODES INC. 33,000 $ 1,885,661 - $ 2,013, ,666 2,585,394 - ( 42,263 ) 2 - $ - $ - $ - 33,000 $ 3,898, ,289 73, ,491 8,366 2,469, , , , ,869 (60,295) 2 257,321 (225,497) (74,087) LITE-ON SEMICONDUCTOR CORPORATION MARKETABLE SECURITIES ACQUIRED AND DISPOSED OF AT COSTS OR PRICES OF AT LEAST NT$100 MILLION OR 20% OF THE PAID-IN CAPITAL YEAR ENDED DECEMBER 31, 2008 Table 2: (In Thousands of New Taiwan Dollars, Unless Stated Otherwise) Company Name Marketable Securities Type and Issuer Financial Statement Account Counter-party Nature of Relationship Beginning Balance Acquisition Disposal Ending Balance Amount Amount Amount Amount Shares/Units (Thousands) Shares/Units (Thousands) Shares/Units (Thousands) Carrying Value Gain (Loss) on Disposal Shares/Units (Thousands) Lite-On Semiconductor Stock Corporation Dyna International Holding, Ltd. Investments accounted for by the equity method Diodes Inc. Investments accounted for by the equity method Issuance of capital stock Subsidiary 33,000 $ 1,885,661 $ - $ 2,013,273 (Note 1) - Equity-method investee 8,666 2,585,394 - (42,263 ) (Note 2) - $ - $ - $ - 33,000 $ 3,898, ,289 73, ,491 8,366 2,469,333 Note 1: Including the additional investment of $546,780 thousand, the equity transferred from Shanghai Seefull Electronic co., Ltd. $947,353 thousand, the investment income recognized under the equity method of $147,566 thousand, the cumulate translation adjustment fluctuation $431,869 thousand and received dividend $(60,295) thousand. Note 2: The investment income recognized under the equity method of $257,321 thousand, the cumulate translation adjustment fluctuation $(225,497) thousand and recognized the adjustment of the investee s equity $(74,087) thousand

144 / LITE-ON JAPAN LTD. LITE-ON OVERSEAS TRADING CO., LTD. DIODES, INC. DIODES, INC. DIODES HONG KONG LTD. DIODES, INC. DYNA INTER- NATIONAL CO., LTD. $ 1,194, T/T 90 $ 366, , , , , , , , , , , ,838, T/T ,277, ,364, T/T , LITE-ON SEMICONDUCTOR CORPORATION TOTAL PURCHASE FROM OR SALE TO RELATED PARTIES AMOUNTING TO AT LEAST NT$100 MILLION OR 20% OF THE PAID-IN CAPITAL YEAR ENDED DECEMBER 31, 2008 Table 3 /(In Thousands of New Taiwan Dollars, Unless Stated Otherwise) Company Name Related Party Nature of Relationship Purchase/ Sale Transaction Details Abnormal Transaction Amount % to Total Settlement Period Note/Account Payable or Receivable Unit Price Payment Term Ending Balance % to Total Lite-On Semiconductor Corporation Lite-On Japan Ltd. Investee of Lite-On Technology Corporation Lite-On Overseas Trading Co., Ltd. Investee of Lite-On Technology Corporation Sale $ 1,194, days - - $ 366, Sale 723, days , Anachip Corporation Indirect subsidiary of Diodes, Inc. Sale 573, days ,257 3 Diodes, Inc. Equity-method investee Sale 388, days ,795 3 Diodes Hong Kong Ltd. Subsidiary of Diodes, Inc. Sale 385, days ,842 2 Lite-On Technology Corporation Same chairman Sale 253, days ,426 4 Dyna International Co., Ltd. Indirect subsidiary Purchase 5,838, days Cost plus markup - 1,277, Dyna Image Corporation Philippines Subsidiary Purchase 2,364, days Cost plus markup - 285, Note -141-

145 / LITE-ON JAPAN LTD. $ 366, $ - $ 213,463 $ 3,668 LITE-ON OVERSEAS TRADING CO., LTD. 324, ,985 3, ,520-74,230 86, ,585-62,791 69,557 - LITE-ON SEMICONDUCTOR CORPORATION RECEIVABLES FROM RELATED PARTIES AMOUNTING TO AT LEAST NT$100 MILLION OR 20% OF THE PAID-IN CAPITAL DECEMBER 31, 2008 Table 4 /(In Thousands of New Taiwan Dollars, Unless Stated Otherwise) Company Name Related Party Nature of Relationship Lite-On Semiconductor Corporation Lite-On Japan Ltd. Investee of Lite-On Technology Corporation Lite-On Overseas Trading Co., Ltd. Investee of Lite-On Technology Corporation Ending Balance of Accounts Receivable Ending Balance of Other Receivable Turnover Overdue Rate Amount Action Taken Amounts Received in Subsequent Period Allowance for Bad Debts $ 366,788 $ $ - - $ 213,463 $ 3, , ,985 3,244 Dyna Image Corporation Philippines Subsidiary - 135,520-74,230 Offset against account payable Shanghai Seefull Electronic Co., Ltd. Indirect subsidiary - 114,585-62,791 Offset against account payable 86,909-69,

146 / DIODES, INC EAST HILLCREST DRIV, WESTLAKE VILLAGE CA DYNA INTERNATIONAL HOLDING CO., LTD. DYNA INTERNATIONAL CO., LTD. ON BRIGHT ELECTRONICS (HONGKONG) CO., LIMITED LITE-ON SEMICONDUCTOR HK LIMITED SMART POWER HOLDINGS GROUP CO., LTD. LITE-ON JAPAN LTD. JAPAN LED LOT 1&2, BLOCK 24, PHASE 4, PEZA ECOZONE, ROSARIO, CAVITE 4106 PHILIPPINES DYNA INTERNATIONAL HOLDING CO., LTD. SMART POWER HOLDINGS GROUP CO., LTD. IC BRITISH VIRGIN ISLANDS INVESTMENT AND TRADING ACTIVITIES BRITISH VIRGIN ISLANDS INVESTMENT AND TRADING ACTIVITIES ZE POLY PTE. LTD. SINGAPORE DYNA INTERNATIONAL CO., LTD. BRITISH VIRGIN ISLANDS INVESTMENT AND TRADING ACTIVITIES ON BRIGHT ELECTRONICS (HONGKONG) CO., LIMITED INVESTMENT AND TRADING ACTIVITIES LITE-ON SEMICONDUCTOR HK LIMITED INVESTMENT AND TRADING ACTIVITIES LITE-ON SEMICONDUCTOR (KOREA) CORPORATION DEVELOP DEVICES POWER DISCRETE $ 83,205 $ 86,189 8, $ 2,469,333 $ 1,228,787 $ 257,321 57, ,026 ( 157,285 ) ( 12,706 ) - 804, ,828 23, , , , ,658 ( 92,584 ) ( 93,950 ) 150, ,000 17, ,708 ( 48,921 ) ( 11,994 ) 3,117,841 1,613,965 33, ,898, , ,566 78, , ( 1,577 ) ( 1,577 ) 60,602-1, ,350 ( 1,200 ) ( 240 ) USD 90,263 USD 48,639 33, USD 110,544 USD 3,977 USD 7,401 USD - 8, USD 8,237 USD 114 USD - USD 33, USD - USD 226 USD - USD 4, USD - USD 3,655 USD - USD 12, USD - USD 833 USD 93,448 USD - 100, USD 110,542 USD 1,996 USD 4,390 USD USD 8,237 USD 3,655 USD 33,000 USD USD 42,138 USD 226 USD 30,000 USD USD 33,119 USD 833 USD 26,000 USD USD 35,283 USD 280 USD - USD 1, USD - ( USD 241 ) -143-

147 LITE-ON SEMICONDUCTOR CORPORATION NAMES, LOCATIONS, AND OTHER INFORMATION OF INVESTEES ON WHICH THE COMPANY EXERCISES SIGNIFICANT INFLUENCE YEAR ENDED DECEMBER 31, 2008 Table 5 /(In Thousands of New Taiwan Dollars, Unless Stated Otherwise) Investor Company Investee Company Location Main Businesses and Products Investment Amount Balance as of December 31, 2008 Dec. 31, 2008 Dec. 31, 2007 Shares (Thousands) Percentage of Ownership Carrying Value Net Income (Loss) of the Investee Investment Gain (Loss) Note Lite-On Semiconductor Corporation Diodes, Inc East Hillcrest Driv, Westlake Village CA Manufacture and sale of diode, bridge rectifier and related semiconductor devices $ 83,205 $ 86,189 8, $ 2,469,333 $ 1,228,787 $ 257,321 Equity-method investee Lite-On Japan Ltd. Japan Sale of LED optoelectronic products and 57, ,026 (157,285 ) (12,706 ) Equity-method power supply unit. investee Shanghai Seefull Electronic Co., Ltd. Shanghai, China Manufacture of diode and bridge rectifier - 804, ,828 23,169 Subsidiary Dyna Image Corporation Philippines Lot 1 and 2, Block 24, Image sensor manufacturing 742, , , ,658 (92,584 ) (93,950 ) Subsidiary Phase 4, Peza Ecozone, Rosario, Cavite 4106 Philippines Dynacard Co., Ltd. Taipei, Taiwan Sale of various IC cards, R&D technology transition and manufacture of electronic components 150, ,000 17, ,708 (48,921 ) (11,994 ) Equity-method investee Dyna International Holding Co., Ltd. British Virgin Islands Investment and trading 3,117,841 1,613,965 33, ,898, , ,566 Subsidiary Smart Power Holdings Group Co., Ltd. British Virgin Islands Investment and trading 78, , (1,577 ) (1,577 ) Subsidiary Ze Poly Pte. Ltd. Singapore Manufacture and sale of alternative 60,602-1, ,350 (1,200 ) (240 ) Equity-method energy drive and optoelectronic materials. investee Dyna International Holding Dyna International Co., Ltd. British Virgin Islands Investment and trading US$ 90,263 US$ 48,639 33, US$ 110,544 US$ 3,977 N/A Indirect subsidiary Co., Ltd. On Bright Electronics (Hong Kong) Co., Limited Hong Kong Investment and trading US$ 7,401 US$ - 8, US$ 8,237 US$ 114 N/A Indirect subsidiary Dyna International Co., Ltd. Lite-On Semiconductor (Wuxi) Co., Ltd. Wuxi, China Manufacture and sale of optoelectronic devices, rectifiers and power semiconductors On Bright Electronics (Shanghai) Co., Ltd. Shanghai, China Design, manufacture and sale of Diode chip and wafer Lite-On Microelectronics (Wuxi) Co., Ltd. Wuxi, China Development of mos semiconductor technology and bipolar process technology circuited US$ - US$ 33, US$ - US$ 226 N/A Indirect subsidiary US$ - US$ 4, US$ - US$ 3,655 N/A Indirect subsidiary US$ - US$ 12, US$ - US$ 833 N/A Indirect subsidiary Lite-On Semiconductor (HK) Limited Hong Kong Investment and trading US$ 93,448 US$ - 100, US$ 110,542 US$ 1,996 N/A Indirect subsidiary On Bright Electronics (Hong Kong) Co., Limited On Bright Electronics (Shanghai) Co., Ltd. Shanghai, China Design, manufacture and sale of Diode chip and wafer US$ 4,390 US$ US$ 8,237 US$ 3,655 N/A Indirect subsidiary Lite-On Semiconductor (HK) Limited Lite-On Semiconductor (Wuxi) Co., Ltd. Wuxi, China Manufacture and sale of optoelectronic devices, rectifiers and power semiconductors Lite-On Microelectronics (Wuxi) Co., Ltd. Wuxi, China Development of mos semiconductor technology and bipolar process technology circuited US$ 33,000 US$ US$ 42,138 US$ 226 N/A Indirect subsidiary US$ 30,000 US$ US$ 33,119 US$ 833 N/A Indirect subsidiary Shanghai Seefull Electronic Co., Ltd. Shanghai, China Manufacture of diode and bridge rectifier US$ 26,000 US$ US$ 35,283 US$ 280 N/A Indirect subsidiary Smart Power Holdings Group Co., Ltd. Lite-On Semiconductor (Korea) Corporation Korea Development of discrete power devices US$ - US$ 1, US$ - US$ (241 ) N/A Indirect subsidiary -144-

148 / DYNA INTERNATIONAL HOLDING CO., LTD. DYNA INTERNATIONAL CO., LTD. 33,000 USD 110, $ - ON BRIGHT ELECTRONICS (HONGKONG) CO., LIMITED 8,000 USD 8, DYNA INTERNATIONAL CO., LITE-ON SEMICONDUCTOR HK 100,000 USD 110, LTD. LIMITED ON BRIGHT ELECTRONICS - USD 8, (HONGKONG) CO., LIMITED LITE-ON - USD 42, SEMICONDUCTOR - USD 33, HK LIMITED - USD 35, LITE-ON SEMICONDUCTOR CORPORATION MARKETABLE SECURITIES HELD DECEMBER 31, 2008 Table 6 /(In Thousands of New Taiwan Dollars, Unless Stated Otherwise) Holding Company Name Marketable Securities Type and Issuer Dyna International Holding Co., Ltd. Relationship with the Holding Company Financial Statement Account Shares/Units (Thousands) Dyna International Co., Ltd. Indirect subsidiary Investments accounted for by the equity method On Bright Electronics (Hong Kong) Co., Limited Indirect subsidiary Investments accounted for by the equity method December 31, 2008 Percentage of Market Value or Net Carrying Value Ownership Asset Value 33,000 US$ 110, ,000 US$ 8, Dyna International Co., Ltd. Lite-On Semiconductor (HK) Limited Indirect subsidiary Investments accounted for by the equity method 100,000 US$ 110, On Bright Electronics (Hong Kong) Co., Limited On Bright Electronics (Shanghai) Co., Ltd. Indirect subsidiary Investments accounted for by the equity method - US$ 8, Lite-On Semiconductor (HK) Limited Lite-On Semiconductor (Wuxi) Co., Ltd. Indirect subsidiary Investments accounted for by the equity method Lite-On Microelectronics (Wuxi) Co., Ltd. Indirect subsidiary Investments accounted for by the equity method Shanghai Seefull Electronic Co., Ltd. Indirect subsidiary Investments accounted for by the equity method - US$ 42, US$ 33, US$ 35, Note -145-

149 / DYNA INTERNA- TIONAL CO., LTD. USD 74, T/T USD 8, USD 7,287 1 LITE-ON JAPAN LTD. USD 4,751 JPY 545, T/T USD T/T USD 2,673 JPY 36,910 2 USD 185, T/T USD 38, USD 86, T/T USD 18, USD 51, T/T USD 3,315 9 USD 47, T/T USD 17, DYNA INTERNATIONAL CO., USD 51, T/T USD 3, LTD. USD 46, T/T USD 3, USD 10, T/T USD 3, DIODE FABTECH, INC. DIODES, INC. USD 17, T/T 60 USD 2, USD 5,510 5 T/T USD 1, USD 86, T/T USD 18, DYNA INTERNATIONAL CO., LTD. LITE-ON JAPAN LTD. DYNA INTERNATIONAL CO., LTD. 1 2 JPY 2,053, T/T JPY 366, USD 47, T/T USD 17, USD 5, T/T USD 1,804 9 USD 46, USD 3,

150 LITE-ON SEMICONDUCTOR CORPORATION TOTAL PURCHASE FROM OR SALE TO RELATED PARTIES AMOUNTING TO AT LEAST NT$100 MILLION OR 20% OF THE PAID-IN CAPITAL YEAR ENDED DECEMBER 31, 2008 Table 7 /(In Thousands of New Taiwan Dollars, Unless Stated Otherwise) Company Name Related Party Nature of Relationship Purchase/ Sale Transaction Details Abnormal Transaction Amount % to Total Settlement Period Note/Account Payable or Receivable Unit Price Payment Term Ending Balance Dyna Image Corporation Lite-On Semiconductor Corporation Parent company Sale US$ 74, days Cost plus markup - US$ 8, Philippines Lite-On Semiconductor Corporation Parent company Purchase US$ 7, days - - US$ (Note 1) Lite-On Japan Ltd. Investee of Lite-On Technology Corporation Purchase US$ 4,751 JPY 545, days - - US$ 2,673 JPY 36,910 (Note 2) % to Total 18 Dyna International Co., Ltd. Lite-On Semiconductor Corporation Parent company Sale US$ 185, days Cost plus markup - US$ 38, Lite-On Semiconductor (Wuxi) Co., Ltd. Subsidiary Purchase US$ 86, days Cost plus markup - US$ 18, Shanghai Seefull Electronic Co., Ltd. Subsidiary Purchase US$ 51, days Cost plus markup - US$ 3,315 9 Lite-On Microelectronics (Wuxi) Co., Ltd. Subsidiary Purchase US$ 47, days Cost plus markup - US$ 17, Shanghai Seefull Electronic Dyna International Co., Ltd. Parent company Sale US$ 51, days Cost plus markup - US$ 3, Co., Ltd. Lite-On Microelectronics (Wuxi) Co., Ltd. Investee of the parent company Sale US$ 46, days - - US$ 3, Lite-On Semiconductor Corporation Parent company Purchase US$ 10, days - - US$ 3, (Note 1) Diodes Fabtech, Inc. Subsidiary of Diodes, Inc. Purchase US$ 17, days - - US$ 2, Lite-On Microelectronics (Wuxi) Co., Ltd. Investee of the parent company Purchase US$ 5, days Cost plus markup - US$ 1, Lite-On Semiconductor (Wuxi) Co., Ltd. Dyna International Co., Ltd. Parent company Sale US$ 86, days Cost plus markup - US$ 18, Lite-On Japan Ltd. Investee of Lite-On Technology Corporation Purchase JPY 2,053, days - - JPY 366, Lite-On Microelectronics Dyna International Co., Ltd. Parent company Sale US$ 47, days Cost plus markup - US$ 17, (Wuxi) Co., Ltd. Shanghai Seeful Electronic Co., Ltd. Investee of the parent company Sale US$ 5, days Cost plus markup - US$ 1,804 9 Shanghai Seeful Electronic Co., Ltd. Investee of the parent company Purchase US$ 46, days - - US$ 3, Note 1: The Corporation recognized the difference between sales and cost as nonoperating income or expenses. Note 2: This payment is through the parent. Note -147-

151 / USD 8, $ - USD 8,697 $ - DYNA INTERNATIONAL CO., LTD. USD 38, ,206 USD 16,963 - DYNA INTERNATIONAL CO., LTD. USD 3, USD 3,315 - USD 3, USD 3,227 - DYNA INTERNATIONAL CO., LTD. USD 18, ,896 USD 9,446 - DYNA INTERNATIONAL CO., LTD. USD 17, ,206 24% USD 4,200 - LITE-ON SEMICONDUCTOR CORPORATION RECEIVABLES FROM RELATED PARTIES AMOUNTING TO AT LEAST NT$100 MILLION OR 20% OF THE PAID-IN CAPITAL DECEMBER 31, 2008 Table 8 /(In Thousands of New Taiwan Dollars, Unless Stated Otherwise) Company Name Related Party Nature of Relationship Dyna Image Corporation Philippine Ending Balance of Accounts Receivable Ending Balance of Other Receivable Turnover Overdue Rate Amount Action Taken Amounts Received in Subsequent Period Allowance for Bad Debts Lite-On Semiconductor Corporation Parent company US$ 8, US$ 8,697 - Dyna International Co., Ltd. Lite-On Semiconductor Corporation Parent company US$ 38, ,206 Receipt after December 31, 2008 Shanghai Seefull Electronic Co., Ltd. Lite-On Semiconductor (Wuxi) Co., Ltd. Lite-On Microelectronics (Wuxi) Co., Ltd. Dyna International Co., Ltd. Lite-On Microelectronics (Wuxi) Co., Ltd. Parent company Investee of the parent company US$ 3,315 US$ 3,983 Dyna International Co., Ltd. Parent company US$ 18, ,896 Receipt after December 31, 2008 Dyna International Co., Ltd. Parent company US$ 17, ,206 Receipt 24%, receivables after December 31, 2008 US$ 16,963 - US$ 3,315 US$ 3,227 US$ 9,446 - US$ 4,

152 / 2 1 $ 804,046 $ $ - $ 804, % $ 17,769 1 $ 908,163 USD26,000 USD33,000 USD4,390 USD30, ,101, ,101, % 7, , , , % 118, , , , % 26, $ 804,046 USD 26,000 $4,302,281 1,101,510 USD 33, ,256 USD 4, ,636 USD 30, , ,170,469 60%=4,302,

153 LITE-ON SEMICONDUCTOR CORPORATION INVESTMENT IN MAINLAND CHINA YEAR ENDED DECEMBER 31, 2008 Table 9 /(In Thousands of New Taiwan Dollars and Other Currencies) Investee Company Name Main Businesses and Products Total Amount of Paid-in Capital Investment Type (e.g., Direct or Indirect) Accumulated Outflow of Investment from Taiwan as of Jan. 1, 2008 Investment Flows Outflow Inflow Accumulated Outflow of Investment from Taiwan as of Dec. 31, 2008 % Ownership of Direct or Indirect Investment Investment Gain (Loss) (Note 2) Carrying Value as of Dec. 31, 2008 Accumulated Inward Remittance of Earnings as of Dec. 31, 2008 Shanghai Seefull Electronic Co., Ltd. Manufacture of diodes and bridge rectifiers US$ 26,000 Note 1 $ 804,046 $ - $ - $ 804, % $ 17,769 Note 3 $ 908,163 Lite-On Semiconductor (Wuxi) Co., Ltd. Manufacture and sale of optoelectronic devices, rectifiers and power semiconductors US$ 33,000 Note 1 1,101, ,101, % 7,826 Note 3 655,084 On Bright Electronics (Shanghai) Co., Ltd. Design, manufacture and sale of Diode chip and wafer US$ 4,390 Note 1 145, , % 118,808 Note 3 - Lite-On Microelectronics (Wuxi) Co., Ltd. Development of mos semiconductor technology and bipolar process technology for rectifier production US$ 30,000 Note 1 387, , , % 26,263 Note 3 - Accumulated Investment in Mainland China as of Dec. 31, 2008 Investment Amounts Authorized by Investment Commission, MOEA Upper Limit on Investment $ 804,046 US$ 26,000 $4,302,281 1,101,510 US$ 33,000 (Note 3) 145,256 US$ 4, ,636 US$ 30,000 Note 1: Investment in China through incorporating an overseas company. Note 2: Financial statements audited by the parent company s auditors. Note 3: As investment in China through incorporating an overseas company, the Corporation does not have any carrying value of these indirect subsidiaries

154 / $ 2,706, T/T $ 604, $ - 1,500, T/T , ( 2,311 ) 1,631, T/T , , ,678 55, , ( )-4. -( )-7 LITE-ON SEMICONDUCTOR CORPORATION SIGNIFICANT DIRECT OR INDIRECT TRANSACTIONS WITH INVESTEES IN MAINLAND CHINA YEAR ENDED DECEMBER 31, 2008 Table 10 /(In Thousands of New Taiwan Dollars) Company Name Transactions Purchase/Sales Transaction Details Accounts Receivable (Payable) Amount % to Total Price Payment Terms Settlement Period Amount % to Total Unrealized Gain (Loss) Note Lite-On Semiconductor (Wuxi) Co., Ltd. Purchase $ 2,706, Cost plus markup days - $ 604, $ - Lite-On Microelectronics (Wuxi) Co., Ltd. Purchase 1,500, Cost plus markup days - 564, (2,311 ) Shanghai Seefull Electronic Co., Ltd. Purchase 1,631, Cost plus markup days - 108, On Bright Electronics (Shanghai) Co., Ltd. Purchase 14, days ,678 On Bright Electronics (Shanghai) Co., Ltd. Sale 55, days - 31, Note: For the significant transactions with Lite-On Semiconductor (Wuxi) Co., Ltd., Lite-On Microelectronics (Wuxi) Co., Ltd. and Shanghai Seeful Electronic Co., Ltd., please refer Note

155 伍 最近年度合併財務報表 會計師查核報告書 敦南科技股份有限公司公鑒 : 敦南科技股份有限公司及其子公司民國九十七年及九十六年十二月三十一日之合併資產負債表, 暨民國九十七年及九十六年一月一日至十二月三十一日之合併損益表 合併股東權益變動表及合併現金流量表, 業經本會計師查核竣事 上開財務報表之編製係管理階層之責任, 本會計師之責任則為根據查核結果對上開合併財務報表表示意見 如合併財務報表附註十一所述, 採權益法評價被投資公司之財務報表並未經本會計師查核, 而係由其他會計師查核 因此, 本會計師對上開合併財務報表所表示之意見中, 有關上述長期股權投資及其投資損益, 係依據其他會計師之查核報告認列 上述長期股權投資民國九十七年及九十六年十二月三十一日之帳列金額分別為新台幣 2,689,067 仟元及 2,765,096 仟元, 民國九十七及九十六年度採權益法認列之投資收益淨額分別為新台幣 232,621 仟元及 441,247 仟元 本會計師係依照會計師查核簽證財務報表規則及一般公認審計準則規劃並執行查核工作, 以合理確信合併財務報表有無重大不實表達 此項查核工作包括以抽查方式獲取合併財務報表所列金額及所揭露事項之查核證據 評估管理階層編製合併財務報表所採用之會計原則及所作之重大會計估計, 暨評估合併財務報表整體之表達 本會計師相信此項查核工作及其他會計師之查核報告可對所表示之意見提供合理之依據 依本會計師之意見, 基於本會計師之查核結果及其他會計師之查核報告, 第一段所述合併財務報表在所有重大方面係依照證券發行人財務報告編製準則及一般公認會計原則編製, 足以允當表達敦南科技股份有限公司及其子公司民國九十七年及九十六年十二月三十一日之財務狀況, 暨民國九十七年及九十六年一月一日至十二月三十一日之經營成果與現金流量 如合併財務報表附註三所述, 敦南科技股份有限公司自民國九十七年一月一日起, 依 ( 九六 ) 基秘字第 五二號函規定, 將員工分紅及董監酬勞視為費用, 而非盈餘之分配 勤業眾信會計師事務所 會計師張清福 會計師蔡振財 財政部證券暨期貨管理委員會核准文號台財證六字第 號 財政部證券暨期貨管理委員會核准文號台財證六字第 號 中華民國九十八年三月三日 -152-

156 INDEPENDENT AUDITORS REPORT Lite-On Semiconductor Corporation The Board of Directors and Shareholders We have audited the accompanying consolidated balance sheets of Lite-On Semiconductor Corporation and its subsidiaries as of December 31, 2008 and 2007, and the related consolidated statements of income, changes in shareholders equity and cash flows for the years then ended. These financial statements are the responsibility of the Corporation s management. Our responsibility is to express an opinion on these financial statements based on our audits. As stated in Note 11 to the consolidated financial statements, we did not audit the financial statements as of and for the years ended December 31, 2008 and 2007 of some investees accounted for by the equity method. The carrying values of these equity-method investments included in the accompanying balance sheets amounted to NT$2,689,067 thousand and NT$2,765,096 thousand as of December 31, 2008 and 2007, respectively. Also, the equity in the net earnings of these investees amounted to NT$232,621 thousand in 2008 and NT$441,247 thousand in The financial statements of the foregoing equity-method investees were audited by other auditors, whose reports have been furnished to us and our opinion, insofar as it relates to the amounts pertaining to these investees, is based solely on the reports of the other auditors. We conducted our audits in accordance with the Rules Governing the Audit of Financial Statements by Certified Public Accountants and auditing standards generally accepted in the Republic of China. Those rules and standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits and the reports of other auditors provide a reasonable basis for our opinion. In our opinion, based on our audits and the reports of the other auditors, the consolidated financial statements referred to above present fairly, in all material respects, the financial position of Lite-On Semiconductor Corporation and subsidiaries as of December 31, 2008 and 2007, and the results of their operations and their cash flows for the years then ended, in conformity with the Guidelines Governing the Preparation of Financial Reports by Securities Issuers and accounting principles generally accepted in the Republic of China. As stated in Note 3 to the consolidated financial statements, in March 2007, the Accounting Research and Development Foundation issued Interpretation which requires companies to recognize bonuses paid to employees, directors and supervisors as compensation expenses beginning January 1, These bonuses were previously recorded as appropriations from earnings. March 3, 2009 Notice to Readers The accompanying consolidated financial statements are intended only to present the financial position, results of operations and cash flows in accordance with accounting principles and practices generally accepted in the Republic of China and not those of any other jurisdictions. The standards, procedures and practices to audit such financial statements are those generally accepted and applied in the Republic of China. For the convenience of readers, the auditors report and the accompanying consolidated financial statements have been translated into English from the original Chinese version prepared and used in the Republic of China. If there is any conflict between the English version and the original Chinese version or any difference in the interpretation of the two versions, the Chinese-language auditors report and financial statements shall prevail

157 1100 $ 1,189,871 8 $ 1,050, $ 1,038,485 7 $ 874, , , ,322, ,871, ,868-28, , , ,241, ,650, , , ,008, , , , , , ,497-31, , , , ,196, ,616, , , ,710-47, ,859-31, ,341-21XX 3,825, ,335, , , XX 4,845, ,374, ,713, ,204, ,754, ,765, , , ,484-51, ,350-1, , , , , XX 3,274, ,639, , , XX 662, , , , XXX 7,201, ,178, ,124, ,962, ,499, ,889, ,028-96, ,449-3, , , , , ,888 4,523, ,448, , , ,366-2, ,442-14, ,282-25, , , , , , , ,260, ,069, XX 1,063, ,076, X1 12,529, ,579, X9 ( 6,974,548 ) ( 48 ) ( 5,908,488 ) ( 39 ) , , , , , ,362, XX 6,006, ,027, XX 1,429, ,871, , , ,311-39, ( 31,317 ) , , XX 352, , ,650-86, , ,907 ( 198,147 ) ( 1 ) ( 123,198 ) ( 1 ) ,335-23,038-3XXX 7,170, ,146, , , XX 204, , XXX $ 14,371, $ 15,324, $ 14,371, $ 15,324,

158 LITE-ON SEMICONDUCTOR CORPORATION AND SUBSIDIARIES CONSOLIDATED BALANCE SHEETS DECEMBER 31, 2008 AND 2007 (In Thousands of New Taiwan Dollars, Except Par Value) ASSETS Amount % Amount % LIABILITIES AND SHAREHOLDERS EQUITY Amount % Amount % CURRENT ASSETS CURRENT LIABILITIES Cash (Note 4) $ 1,189,871 8 $ 1,050,167 7 Short-term loans (Note 16) $ 1,038,485 7 $ 874,661 6 Financial assets at fair value through profit or loss - current (Notes 2 and 5) Notes payable 60, ,529 1 Notes receivable, net (Notes 2, 6 and 7) 8,868-28,021 - Accounts payable 1,322, ,871, Accounts receivable, net (Notes 2 and 7) 1,241, ,650, Accounts payable to related parties (Note 26) 232, ,831 1 Accounts receivable from related parties (Notes 2, 7 and 26) 1,008, ,194 5 Income tax payable (Note 22) 76, ,198 1 Other receivables 51, ,301 - Accrued expenses (Note 26) 453, ,859 3 Other receivables from related parties (Note 26) 376-7,543 - Other payables to related parties (Note 26) 25,497-31,113 - Inventories (Notes 2 and 8) 1,196, ,616, Other payables 99, ,880 1 Deferred income tax assets - current (Notes 2 and 22) 24,710-47,680 - Current portion of long-term debts (Note 17) 500, ,269 3 Restricted current assets (Note 27) - - 5,341 - Other current liabilities 16,859-31,444 - Other current assets 123, ,355 1 Total current assets 4,845, ,374, Total current liabilities 3,825, ,335, LONG-TERM LIABILITIES LONG-TERM INVESTMENTS Long-term debts, net of current portion (Note 17) 2,713, ,204, Investments accounted for by the equity method (Notes 2 and 11) 2,754, ,765, Available-for-sale financial assets - noncurrent (Notes 2 and 9) 130, ,526 3 OTHER LIABILITIES Financial assets carried at cost - noncurrent (Notes 2 and 10) 389, ,646 3 Accrued pension costs (Notes 2 and 18) 51,484-51,981 - Total long-term investments 3,274, ,639, Guarantee deposit received 1,350-1,350 - Deferred income tax liabilities - noncurrent (Notes 2 and 22) 435, ,747 3 PROPERTIES (Notes 2, 12, 26 and 27) Deferred credits - intercompany gains (Notes 2 and 19) 173, ,492 1 Land 149, ,468 1 Buildings and equipment 2,124, ,962, Total other liabilities 662, ,570 4 Machinery and equipment 7,499, ,889, Molding equipment 78,028-96,390 1 Total liabilities 7,201, ,178, Water and electric power equipment 3,449-3,829 - Computer and communications equipment 109, ,991 1 PARENT'S SHAREHOLDERS EQUITY (Note 20) Testing equipment 137, ,575 1 Common stock - NT$10.00 par value; authorized - 500,000 thousand shares in Pollution-resistant equipment 2,366-2, and 2007; issued and outstanding - 452,305 thousand shares in 2008 and Transportation equipment 27,282-25, ,888 thousand shares in ,523, ,448, Furniture and fixtures 137, ,778 1 Capital surplus Miscellaneous equipment 2,260, ,069, Treasury stock transactions 14,442-14,442 - Cost 12,529, ,579, Long-term investments 612, ,301 4 Less: Accumulated depreciation (6,974,548 ) (48 ) (5,908,488 ) (39 ) Merger 436, ,299 3 Prepayments for equipment 451, ,554 2 Total capital surplus 1,063, ,076,042 7 Net properties 6,006, ,027, Retained earnings Legal reserve 613, ,090 3 INTANGIBLE ASSETS Unappropriated retained earnings 816, ,362,326 9 Land use rights (Notes 2, 13 and 27) 41,311-39,080 - Total retained earnings 1,429, ,871, Other adjustments of shareholders equity OTHER ASSETS Cumulative translation adjustments 344, ,119 3 Rental assets, net (Notes 2 and 14) 84,650-86,024 1 Net loss not recognized as pension cost (31,317 ) Idle assets, net (Notes 2 and 15) Unrealized gain on financial instruments 39, ,455 3 Refundable deposits 14,335-23,038 - Total adjustments of shareholders equity 352, ,574 6 Deferred charges (Note 2) 105, ,508 1 Treasury stock - 9,907 thousand shares in 2008 and 4,907 thousand shares in Total other assets 204, , (Note 21) (198,147 ) (1 ) (123,198 ) (1 ) Total shareholders equity 7,170, ,146, TOTAL $ 14,371, $ 15,324, TOTAL $ 14,371, $ 15,324, The accompanying notes are an integral part of the consolidated financial statements. (With Deloitte & Touche audit report dated March 3, 2009) -155-

159 敦南科技股份有限公司及其子公司合併損益表民國九十七年及九十六年一月一日至十二月三十一日 單位 : 新台幣仟元, 惟每股盈餘為新台幣元 九 十 七 年 度 九 十 六 年 度 代 碼 金 額 % 金 額 % 4110 營業收入總額 $ 12,173, $ 13,481, 減 : 銷貨退回 ( 212,289 ) ( 2 ) ( 244,949 ) ( 2 ) 4190 銷貨折讓 ( 43,952 ) - ( 20,161 ) 營業收入淨額 ( 附註二及二十六 ) 11,917, ,216, 營業成本 ( 附註二十三及二十六 ) ( 10,438,973 ) ( 88 ) ( 11,320,652 ) ( 86 ) 5910 營業毛利 1,478, ,895, 聯屬公司間未實現銷貨毛利 ( 2,223 ) - ( 2,688 ) 聯屬公司間已實現銷貨毛利 2,688-6,745 - 已實現營業毛利 1,478, ,899, 營業費用 ( 附註二十三及二十六 ) 6100 推銷費用 ( 329,867 ) ( 3 ) ( 351,818 ) ( 2 ) 6200 管理及總務費用 ( 480,747 ) ( 4 ) ( 499,901 ) ( 4 ) 6300 研究發展費用 ( 329,246 ) ( 2 ) ( 376,419 ) ( 3 ) 6000 營業費用合計 ( 1,139,860 ) ( 9 ) ( 1,228,138 ) ( 9 ) 6900 營業淨利 338, ,303 5 營業外收入及利益 7110 利息收入 8,436-5, 採權益法認列之投資收益淨額 ( 附註二及十一 ) 232, , 股利收入 14,500-16, 處分固定資產利益 311-1, 處分投資利益淨額 209, , 兌換利益淨額 44, , 壞帳轉回利益 ( 附註七 ) 16, 什項收入 ( 附註二十六 ) 135, , 營業外收入及利益合計 661, ,888 7 營業外費用及損失 7510 利息費用 ( 附註十二 ) ( 134,609 ) ( 1 ) ( 150,066 ) ( 1 ) 7522 其他投資損失 - - ( 3,701 ) 處分固定資產損失 ( 325 ) - ( 2,598 ) 存貨報廢損失 ( 6,557 ) - ( 5,016 ) 存貨跌價及呆滯損失 ( 190,046 ) ( 2 ) ( 26,423 ) 財務費用 ( 3,810 ) - ( 3,032 ) 減損損失 ( 附註二及十 ) ( 26,373 ) - ( 8,000 ) 金融資產評價損失 - 淨額 ( 1,192 ) - ( 1,929 ) 什項支出 ( 附註二十六 ) ( 48,901 ) ( 1 ) ( 42,785 ) ( 1 ) 7500 營業外費用及損失合計 ( 411,813 ) ( 4 ) ( 243,550 ) ( 2 ) 7900 稅前淨利 588, ,277, 所得稅費用 ( 附註二及二十二 ) ( 125,158 ) ( 1 ) ( 224,465 ) ( 2 ) 9600 合併總純益 $ 462,993 4 $ 1,053,176 8 代 碼 稅 前 稅 後 稅 前稅 後 每股盈餘 ( 附註二十四 ) 9750 基本每股盈餘 $ 1.28 $ 1.04 $ 2.80 $ 稀釋每股盈餘 $ 1.26 $ 1.03 $ 2.80 $ 2.36 後附之附註係本合併財務報表之一部分 ( 請參閱勤業眾信會計師事務所民國九十八年三月三日查核報告 ) 董事長 : 宋恭源經理人 : 陳健志會計主管 : 李朝福 -156-

160 LITE-ON SEMICONDUCTOR CORPORATION AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF INCOME YEARS ENDED DECEMBER 31, 2008 AND 2007 (In Thousands of New Taiwan Dollars, Except Earnings Per Share) Amount % Amount % GROSS SALES $ 12,173, $13,481, LESS: SALES RETURNS (212,289 ) (2 ) (244,949 ) (2 ) SALES ALLOWANCES (43,952 ) - (20,161 ) - NET SALES (Notes 2 and 26) 11,917, ,216, COST OF SALES (Notes 23 and 26) (10,438,973 ) (88 ) (11,320,652 ) (86 ) GROSS PROFIT 1,478, ,895, UNREALIZED INTERCOMPANY GAIN (2,223 ) - (2,688 ) - REALIZED INTERCOMPANY GAIN 2,688-6,745 - REALIZED GROSS PROFIT 1,478, ,899, OPERATING EXPENSES (Notes 23 and 26) Marketing (329,867 ) (3 ) (351,818 ) (2 ) General and administrative (480,747 ) (4 ) (499,901 ) (4 ) Research and development (329,246 ) (2 ) (376,419 ) (3 ) Total operating expenses (1,139,860 ) (9 ) (1,228,138 ) (9 ) OPERATING INCOME 338, ,303 5 NONOPERATING INCOME AND GAINS Interest income 8,436-5,369 - Investment income recognized under the equity method, net (Notes 2 and 11) 232, ,247 3 Dividend income 14,500-16,030 - Gain on disposal of properties 311-1,638 - Gain on sale of investments, net 209, ,409 2 Foreign exchange gain, net 44, ,836 1 Reversal of provision for doubtful accounts (Note 7) 16, Other income (Note 26) 135, ,359 1 Total nonoperating income and gains 661, ,888 7 NONOPERATING EXPENSES AND LOSSES Interest expense (Note 12) (134,609 ) (1 ) (150,066 ) (1 ) Investment loss - other - - (3,701 ) - Loss on disposal of properties (325 ) - (2,598 ) - Loss on scrap inventory (6,557 ) - (5,016 ) - Provision for loss on inventory devaluation (190,046 ) (2 ) (26,423 ) - Financial expenses (3,810 ) - (3,032 ) - Impairment loss on financial assets carried at cost (Notes 2 and 10) (26,373 ) - (8,000 ) - Valuation loss on financial assets, net (1,192 ) - (1,929 ) - Other expenses (Note 26) (48,901 ) (1 ) (42,785 ) (1 ) Total nonoperating expenses and losses (411,813 ) (4 ) (243,550 ) (2 ) INCOME BEFORE INCOME TAX 588, ,277, INCOME TAX (Notes 2 and 22) (125,158 ) (1 ) (224,465 ) (2 ) CONSOLIDATED NET INCOME $ 462,993 4 $ 1,053, Before Income Tax After Income Tax Before Income Tax After Income Tax EARNINGS PER SHARE (Note 24) Basic $ 1.28 $ 1.04 $ 2.80 $ 2.36 Diluted $ 1.26 $ 1.03 $ 2.80 $ 2.36 The accompanying notes are an integral part of the consolidated financial statements. (With Deloitte & Touche audit report dated March 3, 2009) -157-

161 $ 4,333,801 $ 7,375 $ 579,498 $ 436,299 $ 403,195 $ 1,408,269 $ 121,126 $ - $ 548,136 ( $ 340,823 ) ,895 ( 105,895 ) ( 771,252 ) , ( 85,695 ) , ( 29,381 ) ( 93,040 ) , ( 13,856 ) ,053, ( 108,681 ) , , ,625 4,448,877 14, , , ,090 1,362, , ,455 ( 123,198 ) ,931 ( 103,931 ) ( 747,968 ) , ( 43,998 ) , ( 30,170 ) ( 82,968 ) ( 12,672 ) ( 31,317 ) ( 29,891 ) , ( 369,827 ) ( 89,643 ) ( 74,949 ) $ 4,523,045 $ 14,442 $ 612,629 $ 436,299 $ 613,021 $ 816,284 $ 344,476 ( $ 31,317 ) $ 39,737 ( $ 198,147 ) -158-

162 LITE-ON SEMICONDUCTOR CORPORATION AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS EQUITY YEARS ENDED DECEMBER 31, 2008 AND 2007 (In Thousands of New Taiwan Dollars) Capital Surplus Retained Earnings Other Adjustment Items Outstanding Treasury Unappropriated Cumulative Net Loss Not Unrealized Gain Common Stock Long-term Legal Retained Translation Recognized as on Financial Treasury Stock - Stock Transactions Investments Merger Reserve Earnings Adjustments Pension Cost Instruments Cost BALANCE, JANUARY 1, 2007 $ 4,333,801 $ 7,375 $ 579,498 $ 436,299 $ 403,195 $ 1,408,269 $ 121,126 $ - $ 548,136 $ (340,823 ) Appropriation of prior year's earnings Legal reserve ,895 (105,895 ) Cash dividends (771,252 ) Stock dividends 85, (85,695 ) Bonus to employees - stock 29, (29,381 ) Bonus to employees and remuneration to directors and supervisors (93,040 ) Adjustments to change in equity-method investees' shareholders' equity , (13,856 ) Net income in ,053, Change in unrealized gain (loss) on available-for-sale financial assets (108,681 ) - Changes in translation adjustments , Treasury stock transferred to employees - 7, ,625 BALANCE, DECEMBER 31, ,448,877 14, , , ,090 1,362, , ,455 (123,198 ) Appropriation of prior year's earnings Legal reserve ,931 (103,931 ) Cash dividends (747,968 ) Stock dividends 43, (43,998 ) Bonus to employees - stock 30, (30,170 ) Bonus to employees and remuneration to directors and supervisors (82,968 ) Adjustments to change in equity-method investees' shareholders' equity - - (12,672 ) (31,317 ) (29,891 ) - Net income in , Change in unrealized gain (loss) on available-for-sale financial assets (369,827 ) - Changes in translation adjustments (89,643 ) Purchase of treasury stock (74,949 ) BALANCE, DECEMBER 31, 2008 $ 4,523,045 $ 14,442 $ 612,629 $ 436,299 $ 613,021 $ 816,284 $ 344,476 $ (31,317 ) $ 39,737 $ (198,147 ) The accompanying notes are an integral part of the consolidated financial statements. (With Deloitte & Touche audit report dated March 3, 2009) -159-

163 $ 462,993 $ 1,053, , ,738 1,374 1,376 50,538 52, ( 16,442 ) 22, ,046 26,423 6,557 5,016 ( 209,768 ) ( 195,409 ) ( 232,381 ) ( 441,247 ) ( 311 ) ( 1,638 ) 325 2,598 ( 61 ) ,929 26,373 8,000 54, ,659-3, ,541 ( 7,597 ) 429,576 48,561 ( 251,392 ) ( 128,684 ) ( 18,651 ) 33,756 7,167 ( 7,266 ) 223,921 ( 354,637 ) 46,705 ( 2,022 ) ( 121,278 ) 60,439 ( 549,809 ) 94,502 26,044 ( 102,623 ) ( 32,585 ) ( 39,066 ) 1,815 ( 45,583 ) ( 3,726 ) ( 5,972 ) ( 34,404 ) 21,387 ( 14,585 ) ( 7,683 ) ( 497 ) ( 1,765 ) ( 465 ) ( 4,057 ) 1,028,449 1,185,893 $ 296 $ 60, ,341 8,592 8,703 ( 2,544 ) ( 23,664 ) ( 53,724 ) - ( 943 ) ( 765,665 ) ( 1,111,479 ) 163, ,489 - ( 149,825 ) ( 369,562 ) ( 2,058,518 ) 1,007,760 2,549,201 ( 82,968 ) ( 93,040 ) ( 747,575 ) ( 771,252 ) - 1, ,692 ( 74,949 ) - ( 103,470 ) ( 125,903 ) ( $ 19,610 ) $ 155, , ,073 1,050, ,094 $ 1,189,871 $ 1,050,167 $ 142,763 $ 153,144 ( 4,437 ) ( 3,514 ) $ 138,326 $ 149,630 $ 102,818 $ 138,872 $ 17,636 $ 217,175 2, ( 2,699 ) $ 20,335 $ 214,476 $ 800,938 $ 1,380, , ,585 ( 73,160 ) ( 148,515 ) $ 876,293 $ 1,411,878 ( 8,569 ) - 20, ,476 ( 35,000 ) ( 1,052 ) - 42,837-32,411 ( 118,017 ) - $ 747,968 $ 771, ( 618 ) ( 225 ) $ 747,575 $ 771,252 $ 500,000 $ 370,

164 LITE-ON SEMICO NDUCTOR CORPORATION AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF CASH FLOWS YEARS ENDED DECEMBER 31, 2008 AND 2007 (In Thousands of New Taiwan Dollars) CASH FLOWS FROM OPERATING ACTIVITIES Consolidated net income $ 462,993 $ 1,053,176 Adjustments: Depreciation - properties 964, ,738 Depreciation - rental assets 1,374 1,376 Amortization - deferred charges 50,538 52,760 Amortization - intangible assets Provision (reversal of provision) for doubtful accounts (16,442 ) 22,218 Provision for loss on inventory devaluation 190,046 26,423 Loss on disposal of inventories 6,557 5,016 Gains on sale of investments (209,768 ) (195,409 ) Investment income recognized under the equity method, net (232,381 ) (441,247 ) Gains on disposal of properties (311 ) (1,638 ) Loss on disposal of properties 325 2,598 Gain on disposal of idle assets (61 ) - Loss on scrap properties Loss on scrap deferred charges 3 - Valuation loss on financial instruments 659 1,929 Impairment losses on financial assets carried at cost 26,373 8,000 Deferred income tax 54, ,659 Loss on liquidation of financial assets carried at cost - 3,701 Other expenses 12 - Net changes in operating assets and liabilities Notes receivable 19,541 (7,597 ) Accounts receivable 429,576 48,561 Accounts receivable from related parties (251,392 ) (128,684 ) Other receivables (18,651 ) 33,756 Other receivables from related parties 7,167 (7,266 ) Inventories 223,921 (354,637 ) Other current assets 46,705 (2,022 ) Notes payable (121,278 ) 60,439 Accounts payable (549,809 ) 94,502 Accounts payable to related parties 26,044 (102,623 ) Income tax payable (32,585 ) (39,066 ) Accrued expenses 1,815 (45,583 ) Other payables to related parties (3,726 ) (5,972 ) Other payables (34,404 ) 21,387 Other current liabilities (14,585 ) (7,683 ) Accrued pension cost (497 ) (1,765 ) Deferred credits - intercompany gains (465 ) (4,057 ) Net cash provided by operating activities 1,028,449 1,185,893 CASH FLOWS FROM INVESTING ACTIVITIES Acquisition of available-for-sale financial assets (8,569 ) - Proceeds from the disposal of available-for-sale financial assets 20, ,476 Acquisition of financial assets carried at cost (35,000 ) (1,052 ) Proceeds from the disposal of financial assets carried at cost - 42,837 Return of capital on financial assets carried at cost - 32,411 Acquisition of investments accounted for by the equity method (118,017 ) - Return of capital on investments accounted for by the equity method 5,853 - Proceeds from disposal of investments accounted for by the equity method 255,289 - Acquisition of properties (876,293 ) (1,411,878 ) Proceeds from the disposal of properties ,346 Proceeds from the disposal of idle assets 61 - Decrease in restricted current assets 5,341 8,592 Increase (decrease) in refundable deposits 8,703 (2,544 ) Increase in deferred charges (23,664 ) (53,724 ) Increase in land use rights - (943 ) CASH FLOWS FROM FINANCING ACTIVITIES Increase in short-term loans $ 163,824 $ 171,489 Decrease in short-term bills payable - (149,825 ) Decrease in long-term debts (369,562 ) (2,058,518 ) Increase in long-term debts 1,007,760 2,549,201 Bonuses to employees and remuneration to directors and supervisors (82,968 ) (93,040 ) Cash dividends (747,575 ) (771,252 ) Increase in guarantee deposits received - 1,350 Proceeds of the transfer of treasury shares to employees - 224,692 Purchase of treasury stock (74,949 ) - Net cash used in financing activities (103,470 ) (125,903 ) EFFECTS OF EXCHANGE RATE CHANGES (19,610 ) 155,562 NET INCREASE IN CASH 139, ,073 CASH, BEGINNING OF YEAR 1,050, ,094 CASH, END OF YEAR $ 1,189,871 $ 1,050,167 SUPPLEMENTAL CASH FLOW INFORMATION Interest paid $ 142,763 $ 153,144 Less: Capitalized interest (4,437 ) (3,514 ) Interest paid (net of amount capitalized) $ 138,326 $ 149,630 Income tax paid $ 102,818 $ 138,872 CASH RECEIVED FROM THE DISPOSAL OF AVAILABLE-FOR-SALE FINANCIAL ASSETS Disposal of available-for-sale financial assets $ 17,636 $ 217,175 Other receivable, beginning of year 2,699 - Other receivable, end of year - (2,699 ) Cash received $ 20,335 $ 214,476 CASH PAID FOR ACQUISITION OF PROPERTIES Acquisition of properties $ 800,938 $ 1,380,808 Other payable, beginning of year 148, ,585 Other payable, end of year (73,160 ) (148,515 ) Cash paid $ 876,293 $ 1,411,878 CASH PAID FOR DIVIDENDS Cash dividends $ 747,968 $ 771,252 Other payable, beginning of year Other payable, end of year (618 ) (225 ) Cash paid $ 747,575 $ 771,252 NONCASH INVESTING AND FINANCING ACTIVITIES Current portion of long-term debts $ 500,000 $ 370,269 Net cash used in investing activities (765,665 ) (1,111,479 ) The accompanying notes are an integral part of the consolidated financial statements. (With Deloitte & Touche audit report dated March 3, 2009) -161-

165 敦南科技股份有限公司及其子公司 LITE-ON SEMICONDUCTOR CORPORATION AND SUBSIDIARIES 合併財務報表附註 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 民國九十六及九十五年度 ( 除另予註明者外, 金額係以新台幣仟元為單位 ) YEARS ENDED DECEMBER 31, 2007 AND 2006 (In Thousands of New Taiwan Dollars, Unless Stated Otherwise) 一 公司沿革及合併財務報表編製基礎 (1. ORGANIZATION AND OPERATIONS AND BASIS FOR CONSOLIDATION) 公司沿革 敦南科技股份有限公司 ( 以下簡稱母公司 ) 於七十九年四月依中華民國公司法成立, 並於八十九年十二月一日與旭興科技股份有限公司合併, 母公司為存續公司 主要經營業務為 (1) 半導體元件及裝置 : 包括光電耦合元件 影像偵測掃描元件等光電工業電子元件及裝置之設計製造加工買賣業務 (2) 消費性電子產品及組件 : 包括電子靜態照相機 固態攝影機 顯像電話機 條碼解讀器等產品及組件之設計製造加工買賣業務 (3) 工業電子產品及組件 : 包括感控器 電子儀器 光學閱讀機 影像感測器 ( 影像掃描器 ) 全像術 影像系統及其他影像處理設備等產品及組件之設計製造加工買賣業務 (4) 應用套裝軟體 人工智慧與專家系統之製造加工銷售業務 (5) 前項商品及其原料之銷售 報價 投標 代銷 進口貿易之經營 (6) 發電 輸電 配電機械製造業 (7) 電子零組件製造業 母公司以九十四年六月一日為合併基準日, 採吸收合併方式合併立生半導體股份有限公司 ( 立生公司 ), 並以母公司為存續公司, 立生公司為消滅公司 合併換股比例為立生公司四點五股換發母公司一股股票, 母公司因合併而增發 44,444 仟股之普通股 立生公司於八十五年八月設立, 主要經營業務為積體電路研發 製造及代工等服務 母公司股票自八十四年十二月起在財團法人中華民國證券櫃檯買賣中心上櫃買賣, 並於九十三年七月起在台灣證券交易所上市買賣 母公司及子公司於九十七及九十六年底, 員工人數分別為 3,624 人及 5,029 人 Organization and Operations Lite-On Semiconductor Corporation (the Corporation ) was established in April 1990 under the Company Law of the Republic of China. Its shares began to be traded on the over-the-counter (OTC) securities exchange in December Later, the Corporation s shares ceased to be OTC traded and its stock was listed on the Taiwan Stock Exchange in July Earlier, in December 2000, the Corporation merged with Lite-On Power Semiconductor Corporation, with the Corporation as the survivor entity. The Corporation mainly manufactures and sells image sensors and bridge rectifiers. The Corporation merged with Antek Semiconductor Corporation ( Antek ), with the Corporation as the survivor entity. The merger took effect on June 1, 2005, and the Corporation issued 44,444 thousand common shares to swap with Antek s former shareholders at this ratio: 1 Corporation share for 4.5 shares of Antek. Antek Semiconductor Corporation was established in August 1996 mainly to research, manufacture and sell integrated circuits. As of December 31, 2008 and 2007, the Corporation and subsidiaries (together referred to as the Group ) had 3,624 and 5,029 employees, respectively

166 合併財務報表編製基礎 ( 一 ) 編入合併財務報表之子公司相關資料 所 持 股 權 百 分 比 投資公司名稱 子公司名稱 業務性質 九十七年十二月三十一日 九十六年十二月三十一日 母公司 菲律賓敦南科技股份有限公司 影像感測器之加工製造及 % % 銷售 上海旭福電子有限公司 二極體及橋式整流器之製 % 造 DYNA INTERNATIONAL 一般投資 % % HOLDING CO., LTD SMART POWER HOLDINGS 一般投資 % % GROUP CO., LTD. DYNA INTERNATIONAL DYNA INTERNATIONAL CO., 一般投資及進出口貿易 % % HOLDING CO., LTD. LTD. ON-BRIGHT ELECTRONICS 一般投資 % - (HONG KONG) CO., LTD. DYNA INTERNATIONAL CO., 敦南科技 ( 無錫 ) 有限公司 光電元件 整流器之製造 % LTD. 及銷售 昂寶電子 ( 上海 ) 有限公司 二極體晶粒及晶圓之設 % 計 製造及銷售 敦南微電子 ( 無錫 ) 有限公司 金屬氧化物半導體技術 % 雙極體技術製得之電路等 LITE-ON Semiconductor (HK) 一般投資 % - Limited ON-BRIGHT ELECTRONICS 昂寶電子 ( 上海 ) 有限公司 二極體晶粒及晶圓之設 % - (HONG KONG) CO., LTD. 計 製造及銷售 LITE-ON Semiconductor 敦南科技 ( 無錫 ) 有限公司 光電元件 整流器之製造 % - (HK) Limited 及銷售 敦南微電子 ( 無錫 ) 有限公司 金屬氧化物半導體技術 % - 雙極體技術製得之電路等 上海旭福電子有限公司 二極體及橋式整流器之製 % - 造 SMART POWER HOLDINGS GROUP CO., LTD. LITE-ON SEMICONDUCTOR (KOREA) CORPORATION DEVELOP POWER DISCRETE DEVICES % ( 二 ) 未列入合併財務報表之子公司 : 無 列入合併財務報之子公司 LITE-ON SEMICONDUCTOR (KOREA) CORPORATION, 因於九十七年七月已清算匯回全數股款, 故截至九十七年十二月三十一日透過 SMART POWER HOLDINGS GROUP CO., LTD. 已無持股, 其有關於該公司之合併資訊, 僅截至九十七年七月底止且未經會計師查核 ; 母公司管理當局認為上述之子公司財務報表倘未經會計師查核, 尚不致產生重大之影響 ( 三 ) 列入合併財務報表之子公司財務報表係由查核母公司財務報表之會計師查核 子公司依財務會計準則第十四號公報規定換算為新台幣財務報表, 再依財務會計準則第七號公報編製合併財務報表 ( 四 ) 編製合併財務報表時, 聯屬公司間交易所產生之損益科目及相對科目均予相互沖銷 ; 聯屬公司相互間有關存貨 固定資產及其他資產交易所含之未實現內部損益亦予銷除 Basis for Consolidation a. For the intercompany relationships and percentages of ownership for the Group s major business activities. Percentage of Ownership as of December 31 Parent Company Subsidiary Main Business and Products Corporation Dyna Image Corporation Philippines Image sensor manufacturing 100% 100% Shanghai Seefull Electronic Co., Ltd. Manufacture of diodes and bridge - 100% rectifiers Dyna International Holding Co., Ltd. Investment 100% 100% Smart Power Holdings Group Co., Ltd. Investment 100% 100% Dyna International Dyna International Co., Ltd. Investment and trading 100% 100% Holding Co., Ltd. On-Bright Electronics (Hong Kong) Investment 100% - Co., Ltd

167 Percentage of Ownership as of December 31 Parent Company Subsidiary Main Business and Products Dyna International Co., Ltd. On-Bright Electronics (Hong Kong) Co., Ltd. Lite-On Semiconductor (HK) Limited Smart Power Holdings Group Co., Ltd. Lite-On Semiconductor (Wuxi) Co., Ltd. On Bright Electronics (Shanghai) Co., Ltd. Lite-On Microelectronics (Wuxi) Co., Ltd. Manufacture and sale of optoelectronic devices, rectifiers and power semiconductors Design, manufacture and sale of diode chips and wafers Develop of mos semiconductor technology and bipdar process technology circuited - 100% - 100% - 100% Lite-On Semiconductor (HK) Limited Investment 100% - On Bright Electronics (Shanghai) Co., Design, manufacture and sale of diode 100% - Ltd. chips and wafers Lite-On Semiconductor (Wuxi) Co., Manufacture and sale of optoelectronic 100% - Ltd. devices, rectifiers and power Lite-On Microelectronics (Wuxi) Co., Ltd. Shanghai Seefull Electronic Co., Ltd. Lite-On Semiconductor (Korea) Corporation semiconductors Develop of mos semiconductor technology and bipdar process technology circuited 100% - Manufacture of diodes and bridge 100% - rectifiers Development of discrete power devices - 100% b. Subsidiaries excluded from the consolidated financial statements: None. Lite-On Semiconductor (Korea) Corporation was liquidated in July 2008, and its 2008 financial statements which were unaudited. The Corporation believes that, had Lite-On Semiconductor (Korea) Corporation s financial statements been audited, any adjustments arising would have had no material effect on the Corporation s financial statements. c. All subsidiaries financial statements, except those of an indirect subsidiary, Lite-On Semiconductor (Korea) Corporation, were audited by the Corporation s independent auditors. Foreign-currency accounts of foreign subsidiaries were translated into New Taiwan dollars under the Statement of Financial Accounting Standards (SFAS) No The Effects of Changes in Foreign Exchange Rates and consolidated financial statements were compiled under SFAS No. 7 - Consolidated Financial Statements. d. All significant intercompany accounts and translations have been excluded from the consolidation. 二 重要會計政策之彙總說明 (2.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES) 本合併財務報表係依照證券發行人財務報告編製準則及一般公認會計原則編製 依照前述準則及原則編製合併財務報表時, 母公司及子公司對於備抵呆帳 存貨跌價損失 固定資產折舊 資產減損 退休金 所得稅及員工分紅及董監酬勞費用等之提列, 必須使用合理之估計金額, 因估計涉及判斷, 實際結果可能有所差異 重要會計政策彙總說明如下 : Basis of Presentation The accompanying financial statements have been prepared in conformity with the Guidelines Governing the Preparation of Financial Reports by Securities Issuers, and accounting principles generally accepted in the Republic of China (ROC). In preparing financial statements in conformity with the Law and these guidelines and principles, the Corporation is required to make certain estimates and assumptions that could affect the amounts of allowance for doubtful accounts, allowance for loss on inventories, property depreciation, impairment of assets, pension cost, income tax and bonuses to employees, directors and supervisors, etc. Actual results may differ from these estimates. For the convenience of readers, the accompanying financial statements have been translated into English from the original Chinese version prepared and used in the Republic of China. If inconsistencies arise between the English version and the Chinese version or if differences arise in the interpretations between the two versions, the Chinese version of financial statements shall prevail. Significant accounting policies are summarized as follows: -164-

168 資產與負債區分流動與非流動之標準流動資產包括現金以及主要為交易目的而持有之資產或預期於資產負債表日後一年內變現之資產 ; 固定資產 無形資產及其他不屬於流動資產之資產為非流動資產 流動負債包括主要為交易目的而發生之負債, 以及須於資產負債表日後一年內清償之負債, 負債不屬於流動負債者為非流動負債 Current and Noncurrent Assets and Liabilities Current assets include cash, and those assets held primarily for trading purposes or to be realized, sold or consumed within one year from the balance sheet date. All other assets such as properties and intangible assets are classified as noncurrent. Current liabilities are obligations incurred for trading purposes or to be settled within one year from the balance sheet date. All other liabilities are classified as noncurrent. 公平價值變動列入損益之金融商品公平價值變動列入損益之金融商品包括交易目的之金融資產或金融負債 原始認列時, 係以公平價值衡量, 交易成本列為當期費用, 續後評價時, 以公平價值衡量且公平價值變動認列為當期損益 依交易慣例購買或出售金融資產時, 採用交易日會計處理 衍生性商品未能符合避險會計者, 係分類為交易目的之金融資產或金融負債 公平價值為正值時, 列為金融資產 ; 公平價值為負值時, 列為金融負債 公平價值之基礎 : 上市 ( 櫃 ) 證券係資產負債表日之收盤價 ; 無活絡市場之金融商品, 以評價方法估計公平價值 Financial Instruments at Fair Value through Profit or Loss Financial instruments classified as financial assets or financial liabilities at fair value through profit or loss ( FVTPL ). Financial instruments at FVTPL are initially measured at fair value. Transaction costs directly attributable to the acquisition of financial assets or financial liabilities at FVTPL are recognized immediately in profit or loss. At each balance sheet date subsequent to initial recognition, financial assets or financial liabilities at FVTPL are remeasured at fair value, with changes in fair value recognized directly in profit or loss in the year in which they arise. All regular way purchases or sales of financial assets are recognized and derecognized on a trade date basis. A derivative that does not meet the criteria for hedge accounting is classified as a financial asset or a financial liability held for trading. If the fair value of the derivative is positive, the derivative is recognized as a financial asset; otherwise, the derivative is recognized as a financial liability. Fair values of financial assets and financial liabilities at the balance sheet date are determined as follows: Publicly traded stocks - at closing prices, and financial assets and financial liabilities without quoted prices in an active market- at values determined using valuation techniques. 收入認列及應收帳款 備抵呆帳母公司及子公司係於貨物之所有權及顯著風險移轉予客戶時認列銷貨收入, 因其獲利過程大部分已完成, 且已實現或可實現 去料加工時, 加工產品之所有權及顯著風險並未移轉, 是以去料時不作銷貨處理 備抵銷貨折讓係按估計可能發生之折讓損失提列 備抵銷貨退回係依據以往經驗及其他攸關因素合理估計未來之退貨金額提列 銷貨收入係按母公司及子公司與買方所協議交易對價 ( 考量商業折扣及數量折扣後 ) 之公平價值衡量 ; 惟銷貨收入之對價為一年期以內之應收款時, 其公平價值與到期值差異不大且交易量頻繁, 則不按設算利率計算公平價值 備抵呆帳係按應收款項之收回可能性評估提列 母公司及子公司係依據對客戶之應收帳款帳齡分析等因素, 定期評估應收帳款之收回可能性 -165-

169 Revenue Recognition, Accounts Receivable and Allowance for Doubtful Accounts Revenue from sales of goods is recognized when the Corporation has transferred to the buyer the significant risks and rewards of ownership of the goods, primarily upon shipment, because the earnings process has been completed and the economic benefits associated with the transaction have been realized or are realizable. The Corporation does not recognize sales revenue on materials delivered to subcontractors because this delivery does not involve a transfer of risks and rewards of materials ownership. Allowances for sales returns and others are generally recorded in the year the related revenue is recognized on the basis of past experience, management s judgment, and relevant factors. Revenue is measured at the fair value of the consideration received or receivable and represents amounts agreed between the Corporation and the customers for goods sold in the normal course of business, net of sales discounts and volume rebates. For trade receivables due within one year from the balance sheet date, as the nominal value of the consideration to be received approximates its fair value and transactions are frequent, fair value of the consideration is not determined by discounting all future receipts using an imputed rate of interest. An allowance for doubtful accounts is provided on the basis of a review of the collectibility of accounts receivable. The Corporation assesses the probability of collections of accounts receivable by examining the aging analysis of the outstanding receivables by customers. 存貨存貨包括原料 物料 半成品 在製品 製成品及商品, 係以成本與市價孰低法評價 比較成本與市價孰低時, 係以全體項目為比較基礎 存貨成本之計算採用加權平均法, 存貨平時按標準成本計價, 結帳日再予調整使其接近加權平均法計算之成本 市價基礎 : 原料及物料為重置成本, 製成品 半成品及在製品為淨變現價值 Inventories Inventories, consisting of including raw materials, supplies, semifinished goods, work in process, finished goods and merchandise. Inventories are recorded at standard cost and adjusted to the approximate weighted-average cost on balance sheet date. Market value means the replacement cost of raw materials and supplies and to the net realizable value of work in process, semifinished goods, finished goods and merchandise. 備供出售金融資產備供出售金融資產於原始認列時, 以公平價值衡量, 並加計取得之交易成本 ; 後續評價以公平價值衡量, 且其價值變動列為股東權益調整項目, 累積之利益或損失於金融資產除列時, 列入當期損益 依交易慣例購買或出售金融資產時, 採用交易日會計處理 備供出售金融資產之認列或除列時點, 以及公平價值之基礎, 均與公平價值變動列入損益之金融資產相似 現金股利於除息日認列收益, 但依據投資前之淨利宣告之部分, 係自投資成本減除 股票股利不列為投資收益, 僅註記股數增加, 並按增加後之總股數重新計算每股成本 若有減損之客觀證據, 則認列減損損失 若後續期間減損金額減少, 備供出售權益商品之減損減少金額認列為股東權益調整項目 Available-for-sale Financial Assets Available-for-sale financial assets are initially measured at fair value plus transaction costs that are directly attributable to the acquisition. At each balance sheet date subsequent to initial recognition, available-for-sale financial assets are remeasured at fair value, with changes in fair value recognized in equity until the financial assets are disposed of, at which time, the cumulative gain or loss previously recognized in equity is included in profit or loss for the year. All regular way purchases or sales of financial assets are recognized and derecognized on a trade date basis

170 The recognition, derecognition and the fair value bases of available-for-sale financial assets are similar to those of financial assets at FVTPL. Cash dividends are recognized on the ex-dividend date, except for dividends distributed from the pre-acquisition profit, which are treated as a reduction of investment cost. Stock dividends are not recognized as investment income but are recorded as an increase in the number of shares. The total number of shares subsequent to the increase is used for recalculation of cost per share. An impairment loss is recognized when there is objective evidence that the financial asset is impaired. Any subsequent decrease in impairment loss for an equity instrument classified as available-for-sale is recognized directly in equity. 以成本衡量之金融資產無法可靠衡量公平價值之權益商品投資, 包括未上市 ( 櫃 ) 股票及興櫃股票等, 以原始認列之成本衡量 股利之會計處理, 與備供出售金融資產相似 若有減損之客觀證據, 則認列減損損失, 此減損金額不予迴轉 Financial Assets Carried at Cost Investments in equity instruments with no quoted prices in an active market and with fair values that cannot be reliably measured, such as non-publicly traded stocks and stocks traded in the Emerging Stock Market, are measured at their original cost. The accounting treatment for dividends on financial assets carried at cost is similar to that for dividends on available-for-sale financial assets. An impairment loss is recognized when there is objective evidence that the asset is impaired. A reversal of this impairment loss is disallowed. 採權益法之長期股權投資母公司對被投資公司持有表決權股份達百分之二十以上或具有重大影響力者, 採用權益法評價 取得股權或首次採用權益法時, 投資成本與股權淨值間之差額, 自九十五年一月一日起, 依新修訂財務會計準則公報之規定, 改為先將投資成本予以分析處理, 投資成本超過可辨認淨資產公平價值部分列為商譽, 商譽不予攤銷 母公司與採權益法被投資公司順流交易所產生之利益, 按持股比例予以消除 ; 惟如母公司對該被投資公司有控制能力, 則予全部消除 母公司與採權益法被投資公司逆流交易所產生之利益, 按持股比例予以消除 採權益法評價者, 聯屬公司間交易所產生之未實現損益業經消除 被投資公司發行新股時, 若未按持股比例認購, 致使投資比例發生變動, 並因而使投資之股權淨值發生增減時, 其增減數調整資本公積及長期投資 ; 前項調整如應借記資本公積, 而長期投資所產生之資本公積餘額不足時, 其差額借記保留盈餘 於資產負債表日評估是否有減損跡象, 若有客觀證據顯示業已減損, 就其減損部分認列損失 ; 對僅具重大影響力而未具控制能力之長期股權投資, 則以個別長期股權投資帳面價值 ( 含商譽 ) 為基礎, 比較個別投資之可回收金額與帳面價值以計算該投資之減損損失 對具控制能力之長期股權投資, 係以合併財務報表整體考量現金產生單位, 予以評估 Investments Accounted for by the Equity Method Investments in which the Corporation holds 20 percent or more of the investees voting shares or exercises significant influence over the investees operating and financial policy decisions are accounted for by the equity method. Effective January 1, 2006, pursuant to the revised Statement of Financial Accounting Standard ( SFAS ) No. 5, Long-term Investments Accounted for by Equity Method, the acquisition cost is allocated to the assets acquired and liabilities assumed based on their fair values at the date of acquisition, and the excess of the acquisition cost over the fair value of the identifiable net assets acquired is recognized as goodwill. Goodwill is not being amortized

171 Profits from downstream transactions with an equity-method investee are eliminated in proportion to the Corporation s percentage of ownership in the investee; however, if the Corporation has control over the investee, all the profits are eliminated. Profits from upstream transactions with an equity-method investee are eliminated in proportion to the Corporation s percentage of ownership in the investee. When the Corporation subscribes for its investee s newly issued shares at a percentage different from its percentage of ownership in the investee, the Corporation records the change in its equity in the investee s net assets as an adjustment to investments, with a corresponding amount credited or charged to capital surplus. When the adjustment should be debited to capital surplus, but the capital surplus arising from long-term investments is insufficient, the shortage is debited to retained earnings. An impairment loss should be recognized whenever the carrying amount of investments exceeds their recoverable amount, and this impairment loss should be charged to current income. Long-term equity investments in which the Corporation can exercise significant influence but not control over the investees are evaluated individually at their respective book values. 固定資產 出租資產及閒置資產以成本減累計折舊及累計減損計價 固定資產購建期間為該項資產所支出款項而負擔之利息, 予以資本化列為固定資產之成本 重大之更新及改良作為資本支出 ; 修理及維護支出則作為當期費用 折舊採直線法依下列耐用年限計提 : 建築物及附屬設備, 五年至五十一年 ; 機器設備, 二年至二十五年 ; 模具設備, 二年至三年 ; 水電設備, 三年 ; 電腦通訊設備, 二年至三年 ; 試驗設備, 二年至五年 ; 污染防治設備, 五年 ; 運輸設備, 五年至十年 ; 辦公設備, 二年至八年 ; 其他設備, 三年至二十年 耐用年限屆滿仍繼續使用之固定資產, 則就其殘值按重行估計可使用年數繼續提列折舊 資產出售或報廢時, 其相關成本 累計折舊及累計減損均自帳上減除 處分固定資產之利益或損失, 列為當期之營業外利益或損失 Properties, Rental Assets and Idle Assets Properties, rental assets and idle assets are stated at cost less accumulated depreciation and accumulated impairment losses. Borrowing costs directly attributable to the acquisition or construction of properties are capitalized as part of the cost of those assets. Major additions and improvements to properties are capitalized, while costs of repairs and maintenance are expensed currently. Depreciation is provided on a straight-line basis over estimated useful lives as follows: buildings and equipment, 5 to 51 years; machinery and equipment, 2 to 25 years; molding equipment, 2 to 3 years; water and electric power equipment, 3 years; computer and communications equipment, 2 to 3 years; testing equipment, 2 to 5 years; pollution-resistant equipment, 5 years; transportation equipment, 5 to 10 years; furniture and fixtures, 2 to 8 years; and miscellaneous equipment, 3 to 20 years. Properties still in use beyond their original estimated useful lives are further depreciated over their newly estimated useful lives. The related cost, accumulated depreciation, accumulated impairment losses and any unrealized revaluation increment of an item of properties are derecognized from the balance sheet upon its disposal. Any gain or loss on disposal of the asset is included in nonoperating gains or losses in the year of disposal. 土地使用權係購買土地使用權之支出, 按使用年限平均攤銷 Land Use Rights The expenses for acquiring land use rights are amortized using the straight-line method over the related service lives

172 遞延費用係電腦軟體 裝修工程及為建新廠而遞延之舊廠成本等支出, 依其性質分別按二至四十二年平均攤銷 Deferred Charges Deferred charges, consisting of costs of computer software and start-up projects, are amortized using the straight-line method over 2 to 42 years. 資產減損倘資產 ( 主要為固定資產 出租資產 閒置資產 土地使用權及遞延費用 ) 以其相關可回收金額衡量帳面價值有重大減損時, 就其減損部分認列損失 嗣後若資產可回收金額增加時, 將減損損失之迴轉認列為利益, 惟資產於減損損失迴轉後之帳面價值, 不得超過該項資產在未認列減損損失之情況下, 減除應提列攤銷後之帳面價值 Impairment of Assets If the recoverable amount of an asset (mainly properties, leased assets, idle assets, intangible assets and deferred charges) is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. An impairment loss is charged to earnings unless the asset is carried at a revalued amount, in which case the impairment loss is treated as a deduction to the unrealized revaluation increment. If an impairment loss subsequently reverses, the carrying amount of the asset is increased accordingly, but the increased carrying amount may not exceed the carrying amount that would have been determined had no impairment loss been recognized for the asset in prior years. A reversal of an impairment loss is recognized in earnings, unless the asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as an increase in the unrealized revaluation increment. 退休金屬確定給付退休辦法之退休金係按精算結果認列 ; 屬確定提撥退休辦法之退休金, 係於員工提供服務之期間, 將應提撥之退休金數額認列為當期費用 修正退休辦法時, 所產生之前期服務成本自修正日起至該前期服務成本符合既得給付條件日止之平均年數, 按直線法分攤認列為費用 確定給付退休辦法修訂時即符合既得給付條件者, 立即認列為費用 確定給付退休辦法發生縮減或清償時, 將縮減或清償損益列入當期之淨退休金成本 合併個體中屬投資控股性質之公司因員工人數甚少或並無員工, 是以並未訂定員工退休辦法, 亦未提撥及認列退休金費用 編入合併個體之國外子公司, 皆依據當地政府法定規定提撥退休金, 並於提撥時認列為退休金費用 Pension Plan Pension cost under a defined benefit plan is determined by actuarial valuations. Contributions made under a defined contribution plan are recognized as pension cost during the year in which employees render services. Prior service costs resulting from any amendment of the defined benefit plan amendment should be amortized using the straight-line method over the average service years from the amendment date until the benefits become vested. When the benefits are vested right after plan amendment, the prior service costs are immediately recognized as expenses. Curtailment or settlement gains or losses of the defined benefit plan are recognized as part of the net periodic pension cost for the year. Some consolidated subsidiaries, which are mainly in investments, have either very few or even no staff. These subsidiaries have no pension plans and thus do not contribute to pension funds and recognize pension costs. Except for these companies, the consolidated subsidiaries all contribute to pension funds and recognize pension costs based on local government regulations

173 庫藏股票本公司買回已發行股票作為庫藏股票時, 將所支付之成本借記庫藏股票, 列為股東權益之減項 Treasury Stock Treasury stock is stated at cost and shown as a deduction in shareholders equity. 所得稅所得稅作同期間及跨期間之分攤 可減除暫時性差異及未使用投資抵減之所得稅影響數認列為遞延所得稅資產, 並評估其可實現性, 認列備抵評價金額 ; 應課稅暫時性差異之所得稅影響數則認列為遞延所得稅負債 遞延所得稅資產或負債依其相關資產或負債之分類劃分為流動或非流動項目, 無相關之資產或負債者, 依預期回轉期間劃分為流動或非流動項目 母公司購置機器設備 研究發展及人才培訓等支出所產生之所得稅抵減, 採用當期認列法處理 以前年度應付所得稅之調整, 列入當期所得稅 母公司依所得稅法規定計算之未分配盈餘加徵百分之十所得稅, 列為股東會決議年度之所得稅費用 Income Tax The Corporation applies intra-year and inter-year allocations for its income tax, whereby deferred income tax assets and liabilities are recognized for the tax effects of temporary differences and unused tax credits. Valuation allowances are provided to the extent, if any, that it is more likely than not that deferred income tax assets will not be realized. A deferred tax asset or liability is classified as current or noncurrent in accordance with the classification of its related asset or liability. However, if a deferred income tax asset or liability does not relate to an asset or liability in the financial statements, then it is classified as either current or noncurrent based on the expected length of time before it is realized or settled. Tax credits for purchases of machinery, equipment and technology, research and development expenditures, and personnel training expenditures are recognized using the flow-through method. Adjustments of prior years tax liabilities are added to or deducted from the current year s tax provision. According to the Income Tax Law, an additional tax at 10% of unappropriated earnings is provided for as income tax in the year the shareholders approve to retain the earnings. 外幣財務報表換算及以外幣為準之交易事項母公司所有國外營運機構外幣財務報表之換算如下 : 資產及負債科目均按資產負債表日之即期匯率換算 ; 股東權益中除年初保留盈餘以上年底換算後之餘額結轉外, 其餘均按歷史匯率換算 ; 股利按宣告日之匯率換算 ; 損益科目按加權平均匯率換算 ; 換算所產生之累積換算調整數列於股東權益項下, 俟國外營運機構出售或清算時併入損益計算 非衍生性商品之外幣交易所產生之各項外幣資產 負債 收入或費用, 按交易日之即期匯率折算新台幣金額入帳 外幣資產及負債實際收付結清時所產生之兌換差額, 作為當期損益 資產負債表日之外幣貨幣性資產或負債, 按該日即期匯率予以調整, 兌換差額列為當期損益 資產負債表日之外幣非貨幣性資產或負債 ( 例如權益商品 ), 依公平價值衡量者, 按該日即期匯率調整, 所產生之兌換差額, 屬公平價值變動認列為股東權益調整項目者, 列為股東權益調整項目 ; 屬公平價值變動認列為當期損益者, 列為當期損益 以成本衡量者, 則按交易日之歷史匯率衡量 外幣長期投資採權益法計價者, 以被投資公司之外幣財務報表換算後所得之股東權益做為依據, 兌換差額列入累積換算調整數, 作為股東權益之調整項目 Foreign Currencies Non-derivative foreign-currency transactions are recorded in New Taiwan dollars at the rates of exchange in effect when the transactions occur. Exchange differences arising from settlement of foreign-currency assets and liabilities are recognized in profit or loss

174 At the balance sheet date, foreign-currency monetary assets and liabilities are revalued using prevailing exchange rates and the exchange differences are recognized in profit or loss. At the balance sheet date, foreign-currency nonmonetary assets (such as equity instruments) and liabilities that are measured at fair value are revalued using prevailing exchange rates, with the exchange differences treated as follows: a. Recognized in shareholders equity if the changes in fair value are recognized in shareholders equity; b. Recognized in profit and loss if the changes in fair value is recognized in profit or loss. Foreign-currency nonmonetary assets and liabilities that are carried at cost continue to be stated at exchange rates at trade dates. If the functional currency of an equity-method investee is a foreign currency, translation adjustments will result from the translation of the investee s financial statements into the reporting currency of the Corporation. Such adjustments are accumulated and reported as a separate component of shareholders equity. 重分類九十六年度之財務報表若干項目經重分類, 俾配合九十七年度財務報表之表達 Reclassifications Certain accounts in the consolidated financial statements as of and for the year ended December 31, 2007 have been reclassified to conform to the presentation of the consolidated financial statements as of and for the year ended December 31, 三 會計變動之理由及其影響 : (3. EFFECTS OF CHANGES IN ACCOUNTING PRINCIPLES) 員工分紅及董監酬勞會計處理母公司自九十七年一月一日起, 採用財團法人中華民國會計研究發展基金會於九十六年三月發布 ( 九六 ) 基秘字第 五二號函, 員工分紅及董監酬勞應視為費用, 而非盈餘之分配 此項會計變動, 使九十七年度合併總純益減少 42,657 仟元, 稅後基本每股盈餘減少 0.10 元 Accounting for Bonuses to Employees, Directors and Supervisors In March 2007, the Accounting Research and Development Foundation issued Interpretation , which requires companies to recognize as compensation expenses bonuses paid to employees, directors and supervisors beginning January 1, These bonuses were previously recorded as appropriations from earnings. This accounting change resulted in a decreases of NT$42,657 thousand in net income and of NT$0.10 in after income tax basic earnings per share for 四 現金 (4. CASH) 九十七年十二月三十一日 2008/12/31 九十六年十二月三十一日 2007/12/31 週轉金 Cash on hand $ 1,769 $ 1,933 銀行支票及活期存款 1,091,957 1,048,234 Checking accounts and demand deposits 銀行定期存款 Time deposits 96,145 - $ 1,189,871 $ 1,050,

175 五 公平價值變動列入損益之金融商品 (5.FINANCIAL INSTRUMENTS AT FVTPL) 母公司分類為交易目的之金融商品相關資訊如下 : Financial assets held for trading and to be measured at fair value through profit or loss were as follows: 九十七年十二月三十一日 2008/12/31 九十六年十二月三十一日 2007/12/31 交易目的之金融資產 Financial assets at held for trading 利率交換合約 Interest rate swaps $ - $ 659 母公司九十六年度從事利率交換衍生性金融商品交易之目的, 主要係為規避因利率波動所產生之風險 母公司之財務避險策略係以達成規避大部分市場價值或現金流量風險為目的 The Corporation used derivative contracts in 2007 to manage exposures due to interest rate fluctuations. 於九十六年十二月底止, 尚未到期之利率交換合約如下 : Outstanding interest rate swap contracts as of December 31, 2007 were as follows: 合約金額 ( 仟元 ) Contract Amount (in Thousands) 合約期間 Maturity Date 支付利率區間 Interest Rates for Payments Made 收取利率區間 Interest Rates for Payments Received USD 3, %-3.82% 4.96% NTD 117, %-2.57% 2.214% 於九十七及九十六年度, 交易目的之金融商品產生之淨 ( 損 ) 益分別為 (1,142) 仟元及 264 仟元 On financial assets held for trading, net losses were $1,142 thousand in 2008 and net gains were $264 thousand in 六 應收票據淨額 ( 6.NOTES RECEIVABLE) 應收票據 Notes receivable 減 : 備抵呆帳 Less: Allowance for doubtful accounts 應收票據淨額 Notes receivable-net 九十七年十二月三十一日 2008/12/31 九十六年十二月三十一日 2007/12/31 $9,049 $28,590 (181) (569) $8,868 $28,021 備抵呆帳之變動情形請參閱附註七說明 For the movements of the allowance for doubtful accounts, please refer to Note. 7. 七 應收帳款淨額 ( 7.ACCOUNTS RECEIVABLE) 九十七年十二月三十一日 2008/12/31 九十六年十二月三十一日 2007/12/31 應收帳款 Accounts receivable $ 1,266,663 $ 1,715,271 減 : 備抵呆帳 ( 23,612 ) ( 61,759 ) Less: Allowance for doubtful accounts 備抵銷貨退回及折讓 Less:Allowance for sales return and discounts ( 1,522 ) ( 3,215 ) $ 1,241,529 $ 1,650,

176 備抵呆帳之變動情形如下 : The movements of the allowances for doubtful accounts were as follows: 97 年度 96 年度 應收票據 應收帳款 應收帳款 - 關係人 應收票據 應收帳款 應收帳款 - 關係人 期初餘額 $ 569 $61,759 $ 6,297 $ 184 $ 52,371 $ 5,315 減 : 本期實際沖銷 - ( 17,747 ) - - ( 11,622 ) - 加 ( 減 ): 本期提列 ( 迴轉 ) 呆帳 費用 ( 388 ) ( 20,808 ) 4, , 匯率影響數 (13) $ 181 $ 23,612 $ 11,038 $ 569 $ 61,759 $ 6,297 Notes Receivable Years Ended December Accounts Accounts Receivable Notes Accounts Receivable Related Parties Receivable Receivable Accounts Receivable from Related Parties Balance, beginning of year $ 569 $ 61,759 $ 6,297 $ 184 $ 52,371 $ 5,315 Deduct: Amounts written off - ( 17,747) - - ( 11,622 ) - Add (deduct): Provision (reversal of provision) for doubtful accounts (388) (20,808) 4, , Effects of exchange rate changes (13) Balance, end of year $ 181 $ 23,612 $ 11,038 $ 569 $ 61,759 $ 6,297 八 存 貨 ( 8.INVENTORIES) 九十七年十二月三十一日 2008/12/31 九十六年十二月三十一日 2007/12/31 原 料 Raw materials $ 595,119 $ 623,162 物 料 Supplies and spare parts 80,822 74,960 半成品 Semifinished goods 34,480 33,336 在製品 Work in process 394, ,722 製成品 Finished goods 288, ,405 在途存貨 Goods in transit 36,012 73,415 樣品存貨 Sample inventory ,430,078 1,701,117 減 : 備抵存貨跌價及呆滯損失 Less: Allowance for loss 減 : 聯屬公司交易沖銷 Unrealized gains on intercompany sales ( 236,405 ) ( 72,037 ) 2,701 ( 12,182 ) $ 1,196,374 $ 1,616,898 九 備供出售金融資產 ( 9.AVAILABLE-FOR-SALE FINANCIAL ASSETS - NONCURRENT) 國內上市 ( 櫃 ) 股票 Domestic quoted stocks 九十七年十二月三十一日 2008/12/31 九十六年十二月三十一日 2007/12/31 $ 130,901 $ 493,

177 十 以成本衡量之金融資產 (10.FINANCIAL ASSETS CARRIED AT COST NONCURRENT) 九十七年十二月三十一日 2008/12/31 九十六年十二月三十一日 2007/12/31 國內興櫃普通股 Emerging market common stocks $ 41,777 $ 41,777 國內非上市 ( 櫃 ) 普通股 Domestic unquoted common stocks 268, ,114 國外非上市 ( 櫃 ) 普通股 - 美元計價 Overseas unquoted common stocks 79, ,755 $ 389,273 $ 380,646 ( 一 ) 母公司所持有之上述股票投資, 因無活絡市場公開報價且其公平價值無法可靠衡量, 故以成本衡量 ( 二 ) 母公司以成本衡量之金融資產, 經評估九十七年及九十六年十二月三十一日可能無法收回投資成本, 並認列減損損失之金額, 分別為 26,373 仟元及 8,000 仟元 a. The above stock investments which had no quoted prices in an active market and of which fair values could not be reliably measured, were carried at cost. b. When the Corporation valuated some financial assets carried at cost on the balance sheet date, it determined that the recoverable amount was lower than carrying value. Thus, the Corporation recognized impairment losses of $26,373 thousand in 2008 and $8,000 thousand in 十一 採權益法之長期股權投資 (11. INVESTMENTS ACCOUNTED FOR BY THE EQUITY METHOD) 九十七年十二月三十一日 2008/12/31 持股 % 金額 Share Amount holding% 九十六年十二月三十一日 2007/12/31 持股 % 金額 Share Amount holding% 被投資公司名稱 Investee 上市 ( 櫃 ) 公司 :Listed companies DIODES, INC. $ 2,469, $ 2,585, LITE-ON JAPAN LTD. 52, 非上市 ( 櫃 ) 公司 :Unlisted companies 新東亞微電子股份有限公司 Dynacard Co., Ltd. 167, , ZE POLY PTE. LTD. 65, $ 2,754,417 $ 2,765,096 採權益法之上市 ( 櫃 ) 公司股權投資依九十七及九十六年十二月三十一日股票收盤價計算之市價資訊如下 : The fair values of listed equity-method investments calculated at their closing prices as December 31, 2008 and 2007 were as follows: 九十七年十二月三十一日 2008/12/31 九十六年十二月三十一日 2007/12/31 DIODES, INC. $ 1,662,849 $ 8,450,608 LITE-ON JAPAN LTD. 46,337 - 採權益法認列投資 ( 損 ) 益之內容如下 : Investment gain (loss) recognized under the equity method was as follows: -174-

178 被投資公司九十七年度 2008 九十六年度 2007 DIODES, INC. $ 257,321 $ 429,155 LITE-ON JAPAN LTD. ( 12,706 ) - 新東亞微電子股份有限公司 Dynacard Co., Ltd. ( 11,994 ) 12,092 ZE POLY PTE. LTD. ( 240 ) - $ 232,381 $ 441,247 上述採權益法評價之被投資公司財務報表除了 ZE POLY PTE. LTD. 係由母公司會計師查核以外, 餘係由其他會計師查核 母公司及關係人於九十七年度持有 LITE-ON JAPAN LTD. 之股權合計達百分之二十以上, 是以採權益法計價 The equity-method investees financial statements, which had been used to determine the carrying amount of the Corporation s investments, had all been examined by independent auditors who were not the Corporation s independent auditors, except those of ZE POLY PTE. LTD., which had been examined by the Corporation s independent auditors. The Corporation and a related party held more than 20 percent equity in Lite-On Japan Ltd. (LOJL), thus, the investment in LOJL was accounted for by the equity method. 十二 固定資產 (12.PROPERTIES) 累計折舊 Accumulated depreciation 房屋及建築 Buildings and equipment 機器設備 Machinery and equipment 模具設備 Molding equipment 水電設備 Water and electric power equipment 電腦通訊設備 Computer and communications equipment 試驗設備 Testing equipment 污染防治設備 Pollution-resistant equipment 運輸設備 Transportation equipment 辦公設備 Furniture and fixtures 其他設備 Miscellaneous equipment 九十七年十二月三十一日 2008/12/31 九十六年十二月三十一日 2007/12/31 $ 500,408 $ 390,761 4,443,301 3,741,992 65,099 66,851 3,449 3, ,857 94,650 92,071 77,909 1,473 2,234 14,584 12,053 94,566 91,347 1,658,740 1,426,862 $ 6,974,548 $ 5,908,488 利息資本化相關資訊如下 : Capitalized interest on properties was as follows: -175-

179 九十七年度 2008 九十六年度 2007 利息總額 Total interest expense $ 139,046 $ 153,580 利息資本化金額 Capitalized interest 4,437 3,514 利息資本化利率 Capitalization rates 2.72%-3.64% 3.14%-4.22% 27. 部分固定資產已提供金融機構作為借款之擔保品, 請詳附註二十七 For assets pledged as collaterals for loans as of December 31, 2008 and 2007, please refer to Note 十三 土地使用權 (13. LAND USE RIGHTS) 九十七年度 2008 九十六年度 2007 期初餘額 Beginning balance $ 39,080 $ 36,709 本期增加 Increase 本期攤銷 Amortization ( 945 ) ( 903 ) 匯率影響數 Effects of exchange rate changes 3,176 2,331 期末餘額 Ending balance $ 41,311 $ 39, 部分土地使用權已提供金融機構作為借款之擔保品, 請詳附註二十七 For assets pledged as collaterals for loans as of December 31, 2008 and 2007, please refer to Note 十四 出租資產 (14.RENTAL ASSETS) 九十七年十二月三十一日 2008/12/31 九十六年十二月三十一日 2007/12/31 成 本 Cost 土 地 Land $ 43,137 $ 43,137 房屋及建築 Buildings and equipment 63,932 63, , ,069 累計折舊 Accumulated depreciation 房屋及建築 Buildings and equipment 12,500 11,126 累計減損 Accumulated loss on impairment of assets 9,919 9,919 $ 84,650 $ 86,204 十五 閒置資產淨額 (15.IDLE ASSETS) 九十七年十二月三十一日 2008/12/31 九十六年十二月三十一日 2007/12/31 成 本 Cost 機器設備 Machinery and equipment 42,379 $ 52,455 其他設備 Miscellaneous equipment 2,606 2,606 44,985 55,061 累計折舊 Accumulated depreciation 機器設備 Machinery and equipment 24,690 34,714 其他設備 Miscellaneous equipment 1,078 1,078 25,768 35,792 累計減損 Accumulated loss on impairment of assets 19,217 19,269 $ - $

180 十六 短期借款 ( 16.SHORT-TERM LOANS) 九十七年十二月三十一日 2008/12/31 九十六年十二月三十一日 2007/12/31 進口融資 Usance letters of credit $ - $ 17,823 信用借款 Unsecured loans 1,038, ,838 $ 1,038,485 $ 874,661 利率區間 Interest rates 1.732%-6.732% 2.56%-6.5% 十七 長期借款 ( 17.LONG-TERM DEBTS) 借款性質 Type of Long-term Debt 中長期信用借款 Unsecured 中長期抵押借款 Secured 中長期抵押借款 Secured 中長期抵押借款 Secured 中長期信用借款 Unsecured 中長期信用借款 Unsecured 中長期抵押借款 Secured 中長期信用借款 Unsecured 中長期信用借款 Unsecured 借款期間 Loan Period ( 分期償還 ) (installment payments) ( 到期償還 ) (one-time repayment on maturity) ( 到期償還 ) (one-time repayment on maturity) ( 到期償還 ) (one-time repayment on maturity) ( 分期償還 ) (installment payments) ( 分期償還 ) (installment payments) ( 分期償還 ) (installment payments) ( 分期償還 ) (installment payments) ( 分期償還 ) (installment payments) 九十七年十二月三十一日 2008/12/31 九十六年十二月三十一日 2007/12/31 $ - $ 200,000-81,081-48,648-40, , ,000 1,958,360 1,650,600 54,876 54, , ,000-3,213,236 2,575,038 減 : 一年內到期之長期負債 Less: Current portion of long-term debts ( 500,000 ) ( 370,269 ) $ 2,713,236 $ 2,204,769 九十七年及九十六年十二月三十一日借款利率分別為 1.61%-4.961% 及 2.446% % Bank loans had interest rates of 1.61%-4.961% in 2008 and % to % in 十八 員工退休金 (18.PENSION PLAN) 母公司適用 勞工退休金條例 之退休金制度, 係屬確定提撥退休辦法, 依員工每月薪資百分之六提撥至勞工保險局之個人專戶 母公司九十七及九十六年度認列之退休金成本分別為 28,169 仟元及 27,803 仟元 母公司適用 勞動基準法 之退休金制度, 係屬確定給付退休辦法, 每位員工之服務年資十五年以內者 ( 含 ), 每服務滿一年可獲得二個基數, 超過十五年者每增加一年可獲得一個基數, 總計最高以四十五個基數為限 員工退休金之支付, 係根據服務年資及核准退休日前六個月平均工資 ( 基數 ) 計算 母公司按員工每月薪資總額百分之二提撥員工退休基金, 交由勞工退休準備金監督委員會以該委員會名義存入台灣銀行 ( 原中央信託局於九十六年間併入台灣銀行 ) 之專戶 The pension plan under the Labor Pension Act (LPA) is a defined contribution plan. Based on the LPA, the Corporation makes monthly contributions to employees individual pension accounts at 6% of monthly salaries and wages. Pension costs were $28,169 thousand in 2008 and $27,803 thousand in 2007, respectively

181 Before the enforcement of the Act, the Corporation has had a defined benefit pension plan based on the Labor Standards Law. Under this plan, two units are granted for each year of service for the first 15 years and one unit is granted for each additional year of service from the 16th year, subject to a maximum of 45 units. Pension payments upon retirement are based on the number of units granted and the average monthly basic salaries and wages of the last six months before retirement. The Corporation contributes monthly an amount equal to 2% of the employees monthly salaries and wages to a pension fund deposited in the Bank of Taiwan (the Central Trust of China merged with the Bank of Taiwan in July 2007, with the Bank of Taiwan as the survivor entity) in the name of an independent pension fund committee. 屬確定給付退休辦法之退休金相關資訊揭露如下 : Other information on the defined benefit pension plan is as follows: ( 一 ) 母公司淨退休金成本組成項目 : a.components of net pension cost 九十七年度 2008 九十六年度 2007 服務成本 Service cost $ 6,519 $ 7,537 利息成本 Interest cost 4,658 4,816 退休基金資產之預期報酬 Projected return on plan assets ( 2,331 ) ( 2,422 ) 攤銷數 Amortization 8,087 1,434 $ 16,933 $ 11,365 ( 二 ) 母公司退休基金提撥狀況與帳載應計退休金負債之調節 : b.reconciliation of funded status of the plan and accrued pension cost as of December 31, 2008 and 2007 九十七年十二月三十一日 2008/12/31 九十六年十二月三十一日 2007/12/31 給付義務 Benefit obligation 既得給付義務 Vested benefit obligation ( $ 22,746 ) ( $ 17,542 ) 非既得給付義務 Non-vested benefit obligation ( 89,660 ) ( 106,235 ) 累積給付義務 Accumulated benefit obligation ( 112,406 ) ( 123,777 ) 未來薪資增加之影響數 Additional benefit based on future salaries ( 55,954 ) ( 50,620 ) 預計給付義務 Projected benefit obligation ( 168,360 ) ( 174,397 ) 退休基金資產公平價值 Fair value of plan assets 72,081 85,381 提撥狀況 Funded status ( 96,279 ) ( 89,016 ) 未認列過渡性淨給付義務 Unrecognized net transitional obligation 2,262 2,495 退休金損失未攤銷餘額 Unrecognized net loss 45,280 36,398 應計退休金負債 Accrued pension cost ( $ 48,737 ) ( $ 50,123 ) 既得給付 Vested benefit ( $ 30,658 ) ( $ 21,316 ) -178-

182 ( 三 ) 母公司計算退休金給付義務所用之精算假設 : c. Actuarial assumptions as of December 31, 2008 and 2007 九十七年十二月三十一日 九十六年十二月三十一日 2007/12/ /12/31 折現率 Discount rate used in determining present values 2.75% 2.75% 未來薪資水準增加率 Future salary increase rate 3.00% 3.00% 退休基金資產預期投資報酬率 Expected rate of return on plan assets 2.75% 2.75% ( 四 ) 母公司提撥至退休基金金額 d.contributions to the fund ( 五 ) 母公司由退休基金支付金額 e.payments from the fund 九十七年度 2008 九十六年度 2007 $ 8,319 $ 8,739 $ 24,674 $ 16,718 ( 六 ) 子公司 - 菲律賓敦南公司已訂定退休辦法, 按精算結果提撥員工退休金, 九十七年及九十六年十二月三十一日之應計退休金負債分別為 2,747 仟元及 1,858 仟元 f. A subsidiary of the Corporation, Dyna Image Corporation Philippines, set up a pension plan, under which pension costs are recognized on the basis of actuarial calculations. The subsidiary s accrued pension costs were $2,747 thousand and $1,858 thousand as of December 31, 2008 and 2007, respectively. ( 七 ) 子公司 - 上海旭福公司依當地政府法令規定按每月薪資之 22% 提撥員工退休金 g.a subsidiary of the Corporation, Shanghai Seefull Electronic Co., Ltd., makes contributions at 22% of monthly salaries and wages to a pension fund and recognizes pension costs based on local government regulations. ( 八 ) 子公司 - 敦南無錫公司依當地政府法令規定按每月薪資之 20% 提撥員工退休金 h.a subsidiary of the Corporation, Lite-On Semiconductor (Wuxi) Co., Ltd., makes contributions at 20% of monthly salaries and wages to a pension fund and recognizes pension costs based on local government regulations. ( 九 ) 子公司 - 敦南微電子公司依當地政府法令規定按每月薪資之 20% 提撥員工退休金 i. A subsidiary of the Corporation, Lite-On Microelectronics (Wuxi) Co., Ltd., makes contributions at 20% of monthly salaries and wages to a pension fund and recognizes pension costs based on local government regulations. ( 十 ) 子公司 - 昂寶電子公司依當地政府法令規定按每月薪資之 22% 提撥員工退休金 j. A subsidiary of the Corporation, On Bright Electronics (Shanghai) Co., Ltd., makes contributions at 22% of monthly salaries and wages to a pension fund and recognizes pension costs based on local government regulations

183 十九 遞延貸項 - 聯屬公司間利益 ( 19.DEFERRED CREDITS - INTERCOMPANY GAINS) 未實現銷貨毛利 Unrealized gains on sales 未實現處分投資利益 Unrealized gains on disposal of investments 九十七年十二月三十一日 2008/12/31 九十六年十二月三十一日 2007/12/31 $ 2,223 $ 2, , ,804 $ 173,872 $ 180,492 二十 股東權益 (20.SHAREHOLDERS EQUITY) ( 一 ) 普通股股本 a.common stock 母公司九十六年六月十五日股東常會決議辦理盈餘增資 115,076 仟元 ( 其中 29,381 仟元係員工紅利轉增資 ), 增資後實收資本額達 4,448,877 仟元, 前述增資案業經行政院金融監督管理委員會證券期貨局核准, 以九十六年七月二十八日為配股除權基準日, 並已完成增資變更登記 母公司九十七年六月十一日股東常會決議辦理盈餘轉增資 74,168 仟元 ( 其中 30,170 仟元係員工紅利轉增資 ), 增資後實收資本額達 4,523,045 仟元, 前述增資案業經行政院金融監督管理委員會證券期貨局核准, 以九十七年八月一日為配股除權基準日, 並已完成增資變更登記 截至九十七年十二月三十一日, 母公司額定股本 5,000,000 仟元中,200,000 仟元係保留作為發行認股權憑證 附認股權特別股或附認股權公司債行使認股權使用 In their annual meeting on June 15, 2007, the shareholders resolved to increase capital by transferring $115,076 thousand from unappropriated earnings (including $29,381 thousand from employees bonus paid in common stock). This capital increase was approved by the government authorities. In their annual meeting on June 11, 2008, the shareholders resolved to increase capital by transferring $74,168 thousand from unappropriated earnings (including $30,170 thousand from employees bonus paid in common stock). This capital increase was approved by the government authorities. As of December 31, 2008, the authorized capital of $5,000,000 thousand included $200,000 thousand reserved for the future conversion of convertible bonds and stock warrants. ( 二 ) 員工認股權證 b.employee stock options 合併消滅公司立生半導體股份有限公司於九十年八月二十七日經董事會決議發行員工認股權憑證總數為 3,000 仟單位, 每單位認股權憑證得認購 10 股之立生公司普通股, 因認股權憑證行使須發行之普通股新股總數為 30,000 仟股 本次發行之認股權憑證之存續期間為 10 年, 員工自被授予認股權憑證屆滿 2 年後, 得依員工認股權憑證辦法分年行使認股權利 母公司於九十四年六月一日與持有立生公司發行認股權之員工達成協議, 以轉讓母公司庫藏股方式取代員工認股權計劃, 已於九十六年三月三十一日全部執行完畢 The board of directors of the merged company, Antek Semiconductor Corporation, approved the issuance in August 27, 2001 of employee stock options. A total of 3,000 thousand units may be issued under the option plan, and each unit entitles an option holder to receive 10 common shares. Thus, a total of 30,000 thousand new common shares must be issued when the options are exercised. Based on the option plan, the options are valid for 10 years and are exercisable after the second anniversary of the grant date

184 On June 1, 2005, the Corporation entered into an agreement with Antek s option holders to replace their employee stock options with transfering treasury stock to them. The treasury stock were fully exercised before March 31, ( 三 ) 資本公積 c.capital surplus 依照法令規定, 資本公積除彌補公司虧損外, 不得使用, 但超過票面金額發行股票所得之溢額 ( 包括因合併而發行股票之股本溢價及庫藏股票交易等 ), 得撥充股本, 其撥充股本每年以實收股本之一定比率為限 因長期股權投資產生之資本公積, 不得作為任何用途 Under the Company Law, capital surplus can only be used to offset a deficit. However, the capital surplus from share issued in excess of par (additional paid-in capital from issuance of common shares and treasury stock transactions) may be capitalized, which however is limited to a certain percentage of the Corporation s paid-in capital. Also, the capital surplus from long-term investments may not be used for any purpose. ( 四 ) 法定盈餘公積 d.legal reserve 依公司法規定, 法定盈餘公積應提撥至其餘額達公司實收股本總額時為止 法定盈餘公積得用以彌補虧損 ; 當其餘額已達實收股本 50%, 在公司無盈餘時, 得以其超過部分派充股息及紅利, 或在公司無虧損時, 得保留法定盈餘公積達實收股本 50% 之半數, 其餘部分得以撥充資本 Under the Company Law, legal reserve should be appropriated until the accumulated reserve equals the Corporation s paid-in capital. The reserve can only be used to reduce or offset a deficit. When the reserve reaches 50% of the paid-in capital, up to 50% of the reserve can be transferred to capital. ( 五 ) 盈餘分配及股利政策 e. Appropriation of earnings and dividend policy 母公司於決算如有盈餘, 除依法繳納一切稅捐及彌補以往年度虧損外, 次提存百分之十為法定盈餘公積, 並依法提列特別盈餘公積後, 再加計前期累積未分配盈餘, 並保留部分盈餘以作企業成長所需資金後, 依下列比率分配之 : 1. 股東紅利 82.5%-87.5% 2. 員工紅利 10%-15% 3. 董事監察人酬勞金 2.5% 母公司之企業生命週期正值成長階段, 為考量未來營運擴展 資金需求及稅制對公司 股東之影響, 母公司股利之分配, 為現金股利部分不得低於當年度分配股利總額百分之十 九十七年度應付員工紅利及董監酬勞之估列金額分別為 43,464 仟元及 9,055 仟元, 係依過去經驗以可能發放之金額為基礎, 估計九十七年度擬分配盈餘之金額, 再按該金額之 12% 及 2.5% 分別計算當期員工紅利及董監酬勞之費用化金額 於股東會決議日時, 若金額仍有變動, 則依會計估計變動處理, 於股東會決議年度調整入帳 如股東會決議採股票發放員工紅利, 股票紅利股數以決議分紅之金額除以股票公平價值決定, 股票公平價值係以股東會決議日前一日之收盤價, 並考量除權除息之影響為計算基礎 分配未分配盈餘時, 除屬非中華民國境內居住者之股東外, 其餘股東可獲配按股利分配日之稅額扣抵比率計算之股東可扣抵稅額 The Corporation s Articles of Incorporation provide that 10% of the annual net income (less any deficit) should be appropriated as legal reserve. A special reserve should be provided in accordance with relevant regulations, and the appropriations of the remainder should be resolved by the board of directors and then submitted in the shareholders meeting for approval. These appropriations should include 82.5% to 87.5% as dividends, 10% to 15% as employees bonus and 2.5% as remuneration to directors and supervisors. For the meeting of cash needs for the Corporation s present and future expansion plans and for easing the impact of tax burdens on the Corporation and shareholders, cash dividends are limited to 10% of total dividends

185 A bonus to employees of NT$43,464 thousand and remuneration to directors and supervisors of NT$9,055 thousand were estimated for These amounts were estimated on the basis of past experience and the estimated appropriation of the 2008 earnings, with the percentage of appropriation at 12% for employees bonuses and 2.5% for the remuneration to directors and supervisors. If the actual amounts subsequently resolved by the shareholders differ from the proposed amounts, the differences are recorded in the year of shareholders resolution as a change in accounting estimate. If bonus shares are resolved to be distributed to employees, the number of shares is determined by dividing the amount of bonus by the closing price (after considering the effect of cash and stock dividends) of the shares of the day preceding the shareholders meeting. Except for non-roc resident shareholders, all shareholders receiving the dividends are allowed a tax credit equal to their proportionate share of the income tax paid by the Corporation. 母公司股東常會於九十七年及九十六年六月決議之九十六及九十五年度盈餘分配案如下 : The appropriations of earnings for 2007 and 2006 had been approved in the shareholders meetings on June 2008 and 2007, respectively. The appropriations and dividends per share were as follows: 盈餘分配案 每股股利 ( 元 ) 九十六年度 2007 九十五年度 2006 九十六年度 2007 九十五年度 2006 法定盈餘公積 Legal reserve $ 103,931 $ 105,895 現金股利 Cash dividends 747, ,252 $ 1.7 $ 1.8 股票股利 Stock dividends 43,998 85, 員工紅利 - 現金 Bonus to employees - cash 60,340 68,556 員工紅利 - 股票 Bonus to employees - stock 30,170 29,381 董監事酬勞 - 現金 Remuneration to directors and supervisors 22,628 24,484 母公司九十七年度盈餘分配案, 截至會計師查核報告出具日止, 尚未經董事會通過, 有關母公司董事會通過擬議及股東會決議之員工紅利及董監酬勞資訊, 請至台灣證券交易所 公開資訊觀測站 查詢 The appropriation of earnings for 2008 had not been approved in the shareholders meeting until the date of the audit report. Information on the bonus to employees, directors and supervisors is available on the Market Observation Post System website of the Taiwan Stock Exchange. ( 六 ) 金融商品未實現損益 f.unrealized Gain or Loss on Financial Instruments 九十七及九十六年度金融商品未實現損益之變動如下 : For the years ended December 31, 2008 and 2007, movements of unrealized gain or loss on financial instruments were as follows: 備供出售金融資產 Available for-sale Financial Assets 長期股權投資依持股比例認列 Equity method Investments 合計 Total 九十七年度 Year 2008 期初餘額 Balance, beginning of year $ 439,455 $ - $ 439,455 直接認列為股東權益調整項目 Recognized in shareholders equity ( 353,558 ) ( 31,087 ) ( 384,645 ) 轉列損益項目 Transferred to profit or loss ( 16,269 ) 1,196 ( 15,073 ) 期末餘額 Balance, end of year $ 69,628 ( $ 29,891) $ 39,

186 備供出售金融資產 Available for-sale Financial Assets 長期股權投資依持股比例認列 Equity method Investments 合計 Total 九十六年度 Year 2007 期初餘額 Balance, beginning of year $ 548,136 $ - $ 548,136 直接認列為股東權益調整項目 Recognized in shareholders equity 70,214-70,214 轉列損益項目 Transferred to profit or loss ( 178,895 ) - ( 178,895 ) 期末餘額 Balance, end of year $ 439,455 $ - $ 439,455 二十一 庫藏股票 Treasury stock 母公司買入庫藏股票之本期變動情形彙示如下 : Movements of treasury stock purchased by Corporation were as follows: 單位 : 仟股 Unit: In Thousand Shares 收回原因 Reason for Repurchase 期初股數 (Beginning of Year) 本期增加 Increase 本期減少 Decrease 期末股數 (End of Year) 九十七年度 :2008 轉讓予員工 Reissuance to employees 4,907 5,000-9,907 九十六年度 :2007 轉讓予員工 Reissuance to employees 13,575 - ( 8,668 ) 4,907 母公司持有之庫藏股票依證券交易法規定不得質押, 亦不得享有股利之分派及表決權等權利 Under the Securities and Exchange Act, the Corporation shall neither pledge treasury stock nor exercise shareholders rights on these shares, such as rights to dividends and to vote. 二十二 所得稅 (22.INCOME TAX) 帳列稅前利益按法定稅率 (25%) 計算之所得稅費用與當期應負擔所得稅之調節如下 : A reconciliation of income tax expense based on income before income tax at the 25% statutory rate and income tax expense was as follows: 九十七年度 2008 九十六年度 2007 母公司稅前利益按法定稅率 (25%) 計算之所得稅費用 Income tax expense at the 25% statutory rate $ 142,499 $ 312,185 子公司所得費用 Income tax expense of subsidiaries 18,116 28,862 調節項目之所得稅影響數 Tax effect of adjusting items: 永久性差異 Permanent differences ( 46,255 ) ( 77,647 ) 免稅所得 Tax-exempt income 13,144 12,699 其 他 Others 暫時性差異 Temporary differences ( 26,754 ) ( 137,933 ) 投資抵減 Investment tax credits ( 34,932 ) ( 38,360 ) -183-

187 九十七年度 2008 九十六年度 2007 未分配盈餘加徵 10% 稅款 Additional 10% income tax on unappropriated earnings $ 4,414 $ - 當期所得稅 Current income tax expense 70,232 99,806 遞延所得稅 Deferred income tax expense 暫時性差異 Temporary differences 26, ,933 投資抵減 Investment tax credit 26,390 10,470 其他備抵評價調整 Other adjustment in valuation allowance 1,782 ( 23,744 ) $ 125,158 $ 224,465 淨遞延所得稅資產 ( 負債 ) 之構成項目如下 : Deferred income tax assets (liabilities) were as follows: 九十七年十二月三十一日 2008/12/31 九十六年十二月三十一日 2007/12/31 流 動 Current 遞延所得稅資產 Deferred income tax assets 存貨跌價損失 Unrealized allowance for loss on inventories $ 20,168 $ 15,115 備抵呆帳超限 Bad debts in excess of the limits 4,597 13,348 兌換損益淨額 Unrealized foreign exchange losses 未實現銷貨退回 Unrealized sales returns 遞延費用財稅差異 Variance arising from difference in financial accounting and tax accounting for deferred charges 3 3 遞延貸項 Deferred credits 740 1,467 資本化財稅差異 Variance arising from difference in financial accounting and tax accounting for capitalization interest 投資抵減 Investment tax credits 7,933 16,221 其 他 Others 1,100-35,474 47,845 減 : 備抵評價 Less: Valuation allowance ( 7,933 ) - 27,541 47,845 遞延所得稅負債 Deferred income tax liabilities 兌換損益淨額 Unrealized foreign exchange gains ( $ 2,831 ) $ - 金融商品未實現損益 Unrealized gains on financial instruments - ( 165 ) ( 2,831 ) ( 165 ) $ 24,710 $ 47,680 非流動 Noncurrent 遞延所得稅資產 Deferred income tax assets 退休金提列超限 Pension expense in excess of the limits $ 11,180 $ 11,481 以成本衡量之金融資產減損損失 Impairment loss on financial assets carried at cost - noncurrent 33,801 27,208 採權益法認列之國外投資淨損 Accumulative equity in the net loss of foreign investees 45,608 18,490 出租資產減損損失 Loss on rental asset impairment 2,480 2,480 閒置資產減損損失 Loss on idle asset impairment 268 1,

188 九十七年十二月三十一日 2008/12/31 九十六年十二月三十一日 2007/12/31 遞延費用財稅差異 Variance arising from difference in financial accounting and tax accounting for deferred charges $ 89 $ 92 資本化財稅差異 Variance arising from difference in financial accounting and tax accounting for capitalization interest 1,107 1,661 遞延貸項 Deferred credits 23,463 25,196 投資抵減 Investment tax credits 83, , , ,487 備抵評價 Less: Valuation allowance - ( 6,151 ) 201, ,336 遞延所得稅負債 Deferred income tax liabilities 採權益法認列之國外投資淨益 Accumulative equity in the net gain of foreign investees ( 637,462 ) ( 587,083 ) ( $ 435,703 ) ( $ 403,747 ) 母公司與立生公司合併後, 除母公司原有之投資抵減外, 母公司得承受該公司依促進產業升級條例之相關投資抵減, 相關所得稅抵減之法令依據 抵減項目 可抵減總額, 尚未抵減餘額及最後抵減年度 : Upon merging with Antek Semiconductor Corporation ( Antek ), the Corporation assumed the following investment tax credits of Antek: 法令依據 Laws and Statutes 促進產業升級條例 Statute for Upgrading Industries 抵減項目 Tax Credit Source 可抵減總額 Total Creditable Amount 尚未抵減餘額 Remaining Creditable Amount 機器設備 Purchase of machinery and equipment $ 10,566 $ 10,566 機器設備 Purchase of machinery and equipment 機器設備 Purchase of machinery and equipment 8,103 8,103 人才培訓 Personnel training expenditures 研究發展 Research and development expenditures 16,594 7,933 研究發展 Research and development expenditures 36,904 4,474 研究發展 Research and development expenditures 42,025 42,025 研究發展 Research and development expenditures 16,904 16,904 $132,787 $ 91,696 最後抵減年度 Expiry Year 九十九年度 2010 一 年度 2011 一 一年度 2012 一 年度 2011 九十八年度 2009 九十九年度 2010 一 年度 2011 一 一年度 2012 截至九十七年十二月三十一日止, 母公司九十四年度 ( 含 ) 以前各年度之營利事業所得稅業經稅稽徵機關核定 Income tax returns through 2005 had been examined by the tax authorities

189 兩稅合一相關資訊 : Information on integrated income tax was as follows: 九十七年十二月三十一日 2008/12/31 八十六年度以前未分配盈餘 Unappropriated earnings generated before January 1, 1998 八十七年度以後未分配盈餘 Unappropriated earnings generated on and after January 1, 1998 九十六年十二月三十一日 2007/12/31 $ 2,675 $ 2, ,609 1,359,651 $ 816,284 $ 1,362,326 九十七及九十六年底股東可扣抵稅額帳戶餘額分別為 33,284 仟元及 30,325 仟元 九十七及九十六年度盈餘分配適用之稅額扣抵比率分別為 9.76%( 預計 ) 及 7.50% 依所得稅法規定, 本公司分配屬於八十七年度 ( 含 ) 以後之盈餘時, 本國股東可按股利分配日之稅額扣抵比率計算可獲配之股東可扣抵稅額 由於實際分配予股東之可扣抵稅額, 應以股利分配日之股東可扣抵稅額帳戶餘額為準, 因此本公司預計九十七年度盈餘分配之稅額扣抵比率可能與將來實際分配予股東時所適用之稅額扣抵比率有所差異 As of December 31, 2008 and 2007, the balances of the imputation credits which could be allocated to the shareholders amounted to NT$33,284 thousand and NT$30,325 thousand. The creditable ratios for distributing the 2008 and 2007 were 9.76% (estimate) and 7.50% (actual), respectively. For distribution of earnings generated after January 1, 1998, the ratio for the imputation credits allocated to shareholders of the Corporation is based on the balance of the ICA as of the date of dividend distribution. The expected creditable ratio for the 2008 earnings may be adjusted, depending on the ICA balance on the date of dividend distribution. 二十三 用人 折舊及攤銷費用 (23.PERSONNEL, DEPRECIATION AND AMORTIZATION EXPENSES) 九十七年度 2008 營業成本 Cost of Sales 營業費用 Operating Expense 合計 Total 用人費用 Personnel 薪資費用 Payroll $ 859,233 $ 442,214 $ 1,301,447 勞健保費用 Insurance 42,110 20,655 62,765 退休金費用 Pension 54,319 45,032 99,351 其他用人費用 Others 114,024 38, ,747 $ 1,069,686 $ 546,624 $ 1,616,310 折舊費用 Depreciation $ 882,720 $ 81,806 $ 964,526 攤銷費用 Amortization 14,763 35,601 50,364 九十六年度 2007 營業成本 Cost of Sales 營業費用 Operating Expense 合計 Total 用人費用 Personnel 薪資費用 Payroll $ 785,216 $ 452,620 $ 1,237,836 勞健保費用 Insurance 37,410 21,645 59,055 退休金費用 Pension 51,484 26,439 77,923 其他用人費用 Others 116,834 37, ,306 $ 990,944 $ 538,176 $ 1,529,120 折舊費用 Depreciation $ 886,851 $ 82,887 $ 969,738 攤銷費用 Amortization 12,032 41,164 53,

190 二十四 母公司基本每股盈餘 (24.EARNINGS PER SHARE ( EPS ) OF PARENT COMPANY) 金額 ( 分子 ) Amount (Numerator) 稅前 Before Income Tax 稅後 After Income Tax 股數 ( 分母 ) (Denominator) ( 仟股 ) (Thousands) 每股盈餘 ( 元 )EPS (NT$) 稅前 Before 稅後 After Income Tax Income Tax 九十七年度 2008 基本每股盈餘 Basic EPS 屬於普通股股東之本期盈餘 Income for the year attributable to common shareholders $ 570,035 $ 462, ,111 $ 1.28 $ 1.04 ( 註 1)(Note 1) 具稀釋作用潛在普通股之影響 Effect of dilutive potential common stock 員工分紅 Bonus to employees - - 4,984 稀釋每股盈餘 Diluted EPS 屬於普通股股東之本期盈餘加潛在普通股之影響 Income for the year attributable to common shareholders plus of potential dilutive $ 570,035 $ 462, ,095 $ 1.26 $ 1.03 九十六年度 2007 基本每股盈餘 Basic EPS $1,248,778 $1,053, ,461 $ 2.85 $ 2.40 ( 註 2)(Note 2) 按追溯調整後股數計算 Based on retroactively adjusted 445,863 $ 2.80 $ 2.36 ( 註 3)(Note 3) 註 1: (444,888- 庫藏股票 4,907) ,017 - 庫藏股 1,287=446,111 註 2:(444,888- 庫藏股票 6,427)=438,461 註 3:438, ,017=445,863 Note 1: ([444,888 issued shares - 4,907 treasury shares] x ,017 stock bonus shares) - 1,287 treasury shares = 446,111 outstanding shares Note 2: 444,888 issued shares - 6,427 treasury shares = 438,461 outstanding shares Note 3: 438,461 outstanding shares x ,017 stock bonus shares = 445,863 outstanding shares 本公司自九十七年一月一日起, 採用 ( 九六 ) 基秘字第 五二號函, 將員工分紅及董監酬勞視為費用而非盈餘之分配 若企業得選擇以股票或現金發放員工分紅, 則計算稀釋每股盈餘時, 應假設員工分紅將採發放股票方式, 並於該潛在普通股具有稀釋作用時計入加權平均流通在外股數, 以計算稀釋每股盈餘 計算稀釋每股盈餘時, 以該潛在普通股資產負債表日之收盤價, 作為發行股數之判斷基礎 於次年度股東會決議員工分紅發放股數前計算稀釋每股盈餘時, 亦繼續考量該等潛在普通股之稀釋作用 The ARDF issued Interpretation that requires companies to recognize bonuses paid to employees, directors and supervisors as compensation expenses beginning January 1, These bonuses were previously recorded as appropriations from earnings. If the Company may settle the bonus to employees by cash or shares, the Company should presume that the entire amount of the bonus will be settled in shares and the resulting potential shares should be included in the weighted average number of shares outstanding used in the calculation of diluted EPS, if the shares have a dilutive effect. The number -187-

191 of shares is estimated by dividing the entire amount of the bonus by the closing price of the shares at the balance sheet date. Such dilutive effect of the potential shares needs to be included in the calculation of diluted EPS until the shareholders resolve the number of shares to be distributed to employees at their meeting in the following year. 二十五 金融商品之公平價值 (25.FINANCIAL INSTRUMENTS) ( 一 ) 公平價值之資訊 : a. Fair values and financial instruments 九十七年十二月三十一日 2008/12/31 帳面價值 Carrying 公平價值 Amount Fair Value 九十六年十二月三十一日 2007/12/31 帳面價值 Carrying 公平價值 Amount Fair Value 資 產 Assets 公平價值變動列入損益之金融資產 - 流動 Financial assets at fair value through profit or loss - current $ - $ - $ 659 $ 659 備供出售金融資產 - 非流動 Available-for-sale financial assets noncurrent 130, , , ,526 以成本衡量之金融資產 - 非流動 Financial assets carried at cost noncurrent 389, ,646 - 存出保證金 Refundable deposits 14,335 14,335 23,038 23,038 負 債 Liabilities 一年內到期之長期負債 Current portion of long-term debts 500, , , ,269 長期借款 Long-term debts, net of current portion 2,713,236 2,713,236 2,204,769 2,204,769 存入保證金 Guarantee deposits received 1,350 1,350 1,350 1,350 衍生性金融商品 Derivative financial instruments 資產 Assets 利率交換合約 Interest rate swaps 依交易對方所屬地區分類 Place of transaction 本 國 Taiwan 非本國 ( 包括於本國營業之外商機構 )Overseas (including foreign institutions in Taiwan) ( 二 ) 母公司及子公司估計金融商品公平價值所使用之方法及假設如下 : b. Methods and assumptions used to estimating the fair values of financial instruments were as follows: 1. 上述金融商品不包括現金 應收款項 其他應收款 受限制資產 短期借款 應付款項 應付費用及其他應付款項等 此類金融商品之到期日甚近, 其帳面價值應屬估計公平價值之合理基礎 2. 公平價值變動列入損益之金融商品 備供出售金融資產及衍生性金融商品如有活絡市場公開報價時, 則以此市場價格為公平價值 若無市場價格可供參考時, 則採用評價方法估計 母公司採用評價方法所使用之估計及假設, 與市場參與者於金融商品訂價時用以作為估計及假設之資訊一致 3. 以成本衡量之金融資產係投資未上市 ( 櫃 ) 公司股票, 其無活絡市場公開報價且實務上須以超過合理成本之金額方能取得可驗證公平價值, 因此不列示其公平價值 -188-

192 4. 存出保證金及存入保證金以帳面價值估計其公平價值, 係因為預計未來收取或支付之金額與帳面價值相近 5. 長期借款以其預期現金流量之折現值估計公平價值 折現率則以公司所能獲得類似條件 ( 相近之到期日 ) 之借款利率為準 1) The foregoing financial instruments do not include short-term financial instruments such as cash, receivables, other receivables, restricted assets, short-term loans, payables, accrued expenses, and other payables. The carrying amounts of these short-term financial instruments approximate their fair values. 2) Fair values of financial instruments designated as at FVTPL and available-for-sale or derivatives financial assets are based on their quoted prices in a active market. For those instruments with no quoted market prices, their fair values are determined using valuation techniques incorporating estimates and assumptions consistent with those generally used by other market participants to price financial instruments. 3) Financial assets carried at cost are investments in unquoted shares, which have quoted prices in an active market and entail an unreasonably high cost to obtain verifiable fair value. Therefore, no fair value is presented. 4) The fair value of refundable deposits and guarantee deposits received are based on their carrying amounts because the amounts to be received or paid in the future approximate their carrying amounts. 5) Fair value of long-term loans is estimated using the present value of future cash flows discounted by the interest rates the Group may obtain for similar loans (e.g., similar maturities). ( 三 ) 母公司金融資產之公平價值, 以活絡市場之公開報價直接決定者及以評價方法估計者分別為 : c. Financial assets with fair values at quoted market prices or determined using valuation techniques were as follows: 公開報價決定之金額 Quoted Market Prices 九十七年十二月三十一日 2008/12/31 九十六年十二月三十一日 2007/12/31 評價方法估計之金額 Valuation Techniques 九十七年十二月三十一日 2008/12/31 九十六年十二月三十一日 2007/12/31 金融資產 Financial assets 公平價值變動列入損益之金融資產 - 流動 Financial assets at fair value through profit or loss - current $ - $ - $ - $ 659 備供出售金融資產 - 非流動 Available-for-sale financial assets noncurrent 130, , ( 四 ) 母公司於九十七及九十六年度因以評價方法估計之公平價值變動而認列為當期損失之金額分別為 1,192 仟元及 1,929 仟元 d. Valuation losses arising from changes in fair value of financial instruments determined using valuation techniques were NT$1,192 thousand and NT$1,929 thousand for the years ended December 31, 2008 and 2007, respectively. ( 五 ) 母公司及子公司九十七及九十六年十二月三十一日具利率變動之公平價值風險之金融資產分別為 96,145 仟元及 0 仟元, 金融負債分別為 1,438,485 仟元及 1,299,099 仟元 ; 具利率變動之現金流量風險之金融資產分別為 1,079,095 仟元及 1,036,102 仟元, 金融負債分別為 2,813,236 仟元及 2,150,600 仟元 -189-

193 e. As of December 31, 2008 and 2007, financial assets exposed to fair value interest rate risk amounted to NT$96,145 thousand and $0 thousand, respectively, financial liabilities exposed to fair value interest rate risk amounted to NT$1,438,485 thousand and NT$1,299,099 thousand, respectively, financial assets exposed to cash flow interest rate risk amounted to NT$1,079,095 thousand and NT$1,036,102 thousand, respectively, and financial liabilities exposed to cash flow interest rate risk amounted to NT$3,813,236 thousand and NT$2,150,600 thousand, respectively. ( 六 ) 財務風險資訊 Financial Risks 1. 市場風險母公司及子公司因非功能性貨幣計價之進貨或銷貨而產生之匯率風險, 母公司及子公司之政策除部分採自然避險操作, 故市場匯率變動將使該等金融商品之市場價格隨之變動 母公司持有之上市 ( 櫃 ) 公司股票係分類為備供出售之金融資產, 因此類資產係以公平價值衡量, 其公平價值將隨影響市場價格相關因素及利率走勢, 而使股票價值產生波動 2. 信用風險金融資產受到母公司及子公司之交易對方未履行合約所遭受之潛在影響, 母公司及子公司信用風險係以資產負債表日公平價值為正數之合約為評估對象 由於母公司及子公司之交易對象均為信用良好之金融機構及公司組織, 故預期無重大信用風險 3. 流動性風險母公司及子公司之營運資金足以支應, 故未有因無法籌措資金以履行合約義務之流動性風險 母公司投資之權益證券, 除以成本衡量之金融資產及部分採權益法之長期股權投資因無活絡市場而具有重大流動性風險外, 餘均具活絡市場, 故預期可輕易在市場上以接近公平價值之價格迅速出售金融資產 4. 利率變動之現金流量風險母公司及子公司暴露於利率變動現金流量風險主要為浮動利率之銀行存款及銀行借款等, 故市場利率變動將使該等金融商品之有效利率隨之變動, 而使其未來現金流量產生波動 1) Market risk The Group s investments in listed securities are classified as available-for-sale financial assets. The fair value of these investments fluctuates in accordance with market price and interest rate changes. 2) Credit risk Credit risk represents the potential loss that would be incurred by the Group if the counter-parties breached contracts. Financial instruments with positive fair values at the balance sheet date are evaluated for credit risk. The counter-parties to the foregoing financial instruments are reputable financial institutions and business organizations. Management does not expect the Group s exposure to default by those parties to be material. 3) Liquidity risk The Group s operating funds are deemed sufficient to meet the cash flow demand; thus, liquidity risk is not considered significant. The Group s investments in equity securities exclude financial assets carried at cost. However, some equity-method investments with no quoted prices in an active market could expose the Group to material liquidity risks. On the other hand, the other equity-method investments have quoted prices in an active market and can be sold immediately at prices close to fair value. 4) Cash flow risk from interest rate fluctuations The Group has demand deposits, foreign-currency deposits, time deposits, short-term loans and long-term debts with floating interest rates. As a result, the effective interest rate on deposits and loans will change as the market foreign interest rate changes

194 二十六 關係人交易 (26.RELATED-PARTY TRANSACTIONS) ( 一 ) 關係人名稱及與母公司之關係 a. Related parties and relationships 關係人名稱 Related Party 光寶科技股份有限公司 Lite-On Technology Corporation 光寶匯才資訊服務股份有限公司 Lite-On Integrated Services Inc. LITE-ON JAPAN LTD. LITE-ON ELECTRONICS (H.K.) LTD. LITE-ON ELECTRONICS (EUROPE) LTD. TITANIC CAPITAL SERVICES LTD. 光寶不動產管理股份有限公司 Lite-On Real Estate Management Co., Ltd. LITE-ON OVERSEAS TRADING CO., LTD. 光寶通信 ( 廣州 ) 有限公司 Lite-On Communication (Guang Zhou) Ltd. 力信興業股份有限公司 Li Shin International Enterprise Corporation 旭福電腦有限公司 Dongguan G-PRO Computer Co.,Ltd. 敦揚科技股份有限公司 Lite-On Automotive Corporation 建興電子科技股份有限公司 Lite-On IT Corporation LITE-ON SINGAPORE PTE. LTD. 蘇州力信電子有限公司 SuZhou Li Shin Electronic Co., Ltd. DIODES, INC. DIODES FABTECH, INC. 達爾科技股份有限公司 DII Taiwan Co., Ltd. DIODES HONG KONG LTD. 上海凱虹電子有限公司 Shanghai Kai Hong Elctronic Co., Ltd. 易亨電子股份有限公司 Anachip Corporation 光寶文教基金會 Lite-On Cultural Foundation 朋程科技股份有限公司 Actron Technology Corporation 廣鵬科技股份有限公司 Addtek Corporation LITE-ON JAPAN (S) PTE LTD. LITE-ON JAPAN (H.K.) LTD. LITE-ON JAPAN (THAILAND) CO., LTD. 旭寶旅行社股份有限公司 Silport Travel Service Co., Ltd. 與本公司之關係 Relationship with the Corporation 其董事長與本公司相同 Same chairman 光寶科技股份有限公司轉投資公司 Investee of Lite-On Technology Corporation 光寶科技股份有限公司轉投資公司 Investee of Lite-On Technology Corporation 光寶科技股份有限公司轉投資公司 Investee of Lite-On Technology Corporation 光寶科技股份有限公司轉投資公司 Investee of Lite-On Technology Corporation 光寶科技股份有限公司轉投資公司 Investee of Lite-On Technology Corporation 光寶科技股份有限公司轉投資公司 Investee of Lite-On Technology Corporation 光寶科技股份有限公司轉投資公司 Investee of Lite-On Technology Corporation 光寶科技股份有限公司轉投資公司 Investee of Lite-On Technology Corporation 光寶科技股份有限公司轉投資公司 Investee of Lite-On Technology Corporation 光寶科技股份有限公司轉投資公司 Investee of Lite-On Technology Corporation 光寶科技股份有限公司轉投資公司 Investee of Lite-On Technology Corporation 光寶科技股份有限公司轉投資公司 Investee of Lite-On Technology Corporation 光寶科技股份有限公司轉投資公司 Investee of Lite-On Technology Corporation 光寶科技股份有限公司轉投資公司 Investee of Lite-On Technology Corporation 採權益法評價之被投資公司 Equity-method investee DIODES, INC. 之子公司 Subsidiary of Diodes, Inc. DIODES, INC. 之孫公司 Indirect Subsidiary of Diodes, Inc. DIODES, INC. 之孫公司 Indirect Subsidiary of Diodes, Inc. DIODES, INC. 之曾孫公司 Indirect Subsidiary of Diodes, Inc. DIODES, INC. 之曾孫公司 Indirect subsidiary of Diodes, Inc. 其董事長與本公司相同 Same chairman 本公司為其法人董事 The Corporation is a director 本公司為其法人董事 The Corporation is a director LITE-ON JAPAN LTD. 之子公司 Subsidiary of Lite-On Japan Ltd. LITE-ON JAPAN LTD. 之子公司 Subsidiary of Lite-On Japan Ltd. LITE-ON JAPAN LTD. 之孫公司 Indirect subsidiary of Lite-On Japan Ltd. 其董事長為本公司董事長之二等親屬 Chairman is a second-degree relative of the Corporation s chairman -191-

195 ( 二 ) 與關係人間之重大交易事項 b. Significant transactions with related parties 1. 銷貨收入 Sales 關係人名稱 Related Party 九十七年度 2008 九十六年度 2007 金額 金額 Amount % Amount % LITE-ON JAPAN LTD. $1,194, $1,034,722 8 LITE-ON OVERSEAS TRADING CO., LTD. 723, ,827 1 易亨電子股份有限公司 Anachip Corporation 573, ,549 4 DIODES, INC. 388, ,613 4 DIODES HONG KONG LTD. 385, ,768 3 光寶科技股份有限公司 Lite-On Technology Corporation 253, ,122 3 達爾科技股份有限公司 DII Taiwan Co., Ltd. 85, ,012 1 力信興業股份有限公司 Li Shin International Enterprise Corporation 77, ,693 - 其 他 Others 123, ,405 1 $3,804, $3,380, 銷貨價格及收款條件 ( 國外係 T/T 月結 60~145 天, 國內係月結 60~145 天收款 ) 與一般客戶並無顯著不同 There were no significant differences in sales terms between related parties and third parties. 2. 進 貨 Purchase 關係人名稱 九十七年度 九十六年度 Related Party 金額 Amount % 金額 Amount % LITE-ON JAPAN LTD. $ 930,729 9 $ 1,031,288 9 DIODES FABTECH, INC. 566, ,955 7 其 他 Others 12,468-8,275 - $ 1,510, $ 1,812, 除自 DIODES FABTECH, INC 進貨採 T/T 月結 60 天及 LITE-ON JAPAN LTD. 採 T/T 月結 30~60 天付款外, 餘進貨價格及付款條件 ( 國內外均係即期 ~150 天付款 ) 與其他供應商並無顯著不同 There were no significant differences in purchase terms between related parties and third parties. 3. 各項費用 Expenses 關係人名稱 Related party 九十七年度 2008 九十六年度 2007 交易性質 Transacation Type LITE-ON JAPAN (H.K.) LTD. $ 14,963 $ 26,397 佣金支出 Commisoin 旭寶旅行社股份有限公司 Silport Travel Service Co., Ltd. 3,921 5,345 差旅費 Travel Expense 光寶科技股份有限公司 Lite-On Technology Corporation 3,265 4,726 管理費 服務費 Service charge,etc 其 他 4,214 7,230 服務費 包裝費 修繕費等 Others Service charge,etc $ 26,363 $ 43,

196 4. 營業外收支 Nonoperating income and expense 關係人名稱 Related party 九十七年度 2008 九十六年度 2007 交易性質 Transacation Type 營業外收入 Nonoperating income LITE-ON JAPAN LTD. $ - $ 65 出售雜項收入 Miscellaneous income,etc 營業外支出 Nonoperating expenses LITE-ON JAPAN LTD. $ 632 $ - 出售原物料損失 loss for selling material 5. 應收款項 Receivables 九十七年十二月三十一日 2008/12/31 九十六年十二月三十一日 2007/12/31 關係人名稱 Related Party 金額 Amount % 金額 Amount % 應收帳款 Accounts receivable LITE-ON JAPAN LTD. $ 366, $ 141,853 6 LITE-ON OVERSEAS TRADING CO., LTD. 324, ,457 3 光寶科技股份有限公司 Lite-On Technology Corporation 94, ,394 8 易亨電子股份有限公司 Anachip Corporation 63, ,235 4 DIODES, INC. 53, ,373 4 DIODES HONG KONG LTD. 51, ,056 3 達爾科技股份有限公司 DII Taiwan Co., Ltd. 13, ,915 - TITANIC CAPITAL SERVICES LTD ,493 1 其 他 Others 51, , ,019, , 減 : 備抵呆帳 Less: Allowance for doubtful accounts ( 11,038 ) - ( 6,297 ) - $ 1,008, $ 762, 其他應收款 Other receivables 光寶科技股份有限公司 Lite-On Technology Corporation $ 61 - $ 7, 其 他 Others $ $ 7, 應付款項 Payables 關係人名稱 九十七年十二月三十一日 2008/12/31 九十六年十二月三十一日 2007/12/31 Related Party 金額 Amount % 金額 Amount % 應付帳款 Accounts payable LITE-ON JAPAN LTD. $ 133,413 9 $ 176,020 9 DIODES FABTECH, INC. 95, ,330 1 其 他 Others 4,299-3,481 - $ 232, $ 206,

197 應付費用 Accrued expenses 關係人名稱 九十七年十二月三十一日 2008/12/31 九十六年十二月三十一日 2007/12/31 Related Party 金額 Amount % 金額 Amount % LITE-ON JAPAN (H.K.) LTD. $ 7,130 2 $ 3,168 1 光寶科技股份有限公司 Lite-On Technology Corporation 2,355-3,806 1 其他 Others 其他應付款項 Other payables $ 9,959 2 $ 7,187 2 LITE-ON JAPAN LTD. $ 25, $ 28, 光寶科技股份有限公司 Lite-On Technology Corporation - - 1,890 1 其他 Others 財產交易 - 購置資產 Property transactions (1) 購置資產 Purchase 九十七年度 : 無 Year 2008 : None $ 25, $ 31, 九十六年度 2007 關係人名稱 Related Party 光寶科技股份有限公司 Lite-On Technology Corporation 交易價格財產種類 Transaction Price Item $ 1,890 房屋及建築 Building and equipment (2) 出售資產 Disposal 九十七年度 : 無 Year 2008 : None 九十六年度 2007 關係人名稱 Related Party 朋程科技股份有限公司 Actron Technology Corporation 售價 Selling Price 出售 ( 損 ) 益 Gain(Loss) 財產種類 Item $ 1,614 $ - 運輸設備 Transportation equipment ( 三 ) 母公司董事 監察人及管理階層薪酬資訊 : c. Compensation of directors, supervisors and management personnel: 九十七年度 2008 九十六年度 2007 薪 資 Salaries $ 34,715 $ 40,805 獎 金 Incentives 4,384 4,587 業務執行費 Miscellaneous expenses 2,135 2,721 紅 利 Bonus 20,746 49,492 $ 61,980 $ 97,605 九十六年度之薪酬資訊包含九十七年度股東會決議之盈餘分配案, 其中所分配予董事 監察人酬勞及管理階層之分紅 The compensation of directors, supervisors and management personnel for the year ended December 31, 2007 included the bonuses appropriated from earnings for 2007 which had been approved by shareholders in their annual meeting held in

198 二十七 質抵押之資產 (27. MORTGAGED OR PLEDGED ASSETS) 下列資產已提供作為海關先放後稅及借款之擔保 : The following assets had been mortgaged or pledged as collaterals for loans for funding the Group s operation: 九十七年十二月三十一日 2008/12/31 九十六年十二月三十一日 2007/12/31 房屋及建築淨額 Buildings and equipment $ 414,786 $ 666,004 受限制資產 Restricted current assets - time deposits - 5,341 土地使用權 Land use rights 18,664 26,980 二十八 重大承諾事項及或有事項 (28. SIGNIFICANT COMMITMENTS AND CONTINGENCIES) $ 433,450 $ 698,325 ( 一 ) 母公司與 KAVIN TRADING LTD. LITE-ON JAPAN(H.K.)LTD. 及 H&J INDUSTRIES INC. 簽訂佣金合約, 按銷售價格之 0%~5% 支付銷售佣金 a.the Corporation signed commission contracts with Kavin Trading Ltd., Lite-On Japan (HK) Ltd. and H&J Industries Inc. Under these contracts, the Corporation should pay commissions of up to 5% of the selling price. ( 二 ) 母公司與 Advanced Analog Intergration Corp. 簽訂技術移轉合約, 須按銷售價格之 1% 支付專利費 b. The Corporation signed a technology transfer agreement with Advanced Analog Intergration Corp. ( Advanced Analog ). Under this agreement, the Corporation should pay a 1% royalty based on the selling price of wafers produced using Advanced Analog s technology. ( 三 ) 母公司之營業租賃, 明細如下 : c. As of December 31, 2008, the land rentals of the Corporation for the following years are summarized as follows: 租金支出 Rental Expense 租賃標的物 Type of Property and Location 出租人 Lessor 租期及租金支付方式 Lease Period 九十七年度 2008 土 地 Land in Hsinchu 新竹科學工業園區管理局 Science Park Administration 租期九十四年六月一日至一一三年十二月三十一日, 每月租金 1,108 仟元, 按月支付租金 $ 13,

199 於九十七年十二月底, 未來五年應付租金情形如下 : As of December 31, 2008, the land rentals of the Corporation for the following years are summarized as follows: 金額 Amount 九十八年 2009 $ 13,296 九十九年 ,296 一 年 ,296 一 一年 ,296 一 二年 ,296 $ 66,480 ( 四 ) 母公司新竹分公司為拓展業務規劃建造 8 吋晶圓廠房, 截至九十七年十二月三十一日該廠房建造金額及設備採購金額約 252,620 仟元, 其中已支付 209,767 仟元 d. For the purpose of expanding business, the Corporation built an 8-inch wafer factory. The total contract amount is NT$252,620 thousand and NT$209,767 thousand had been paid as of December 31, ( 五 ) 子公司菲律賓敦南科技股份有限公司與 PEZA 簽訂 50 年之租地合約做為廠房用地, 租期自一九九五年至二 四五年止, 二 八年租金為菲幣 2,220 仟元 e. A direct subsidiary of the Corporation, Dyna Image Corporation Philippines ( Dyna Image ), signed a land lease contract with the Philippine Economic Zone Authority (PEZA), with a lease period from 1995 to Under the contract, the subsidiary should pay PEZA2,220 thousand in ( 六 ) 子公司菲律賓敦南科技股份有限公司為增建廠房與國內外廠商訂立合約尚未支付之價款為美金 163 仟元 f. Dyna Image signed a contract with an unrelated party to expand its plant. The balance on this contract was US$163 thousand as of December 31, 二十九 重大之災害損失 : 無 (29. LOSS OCCURRED IN NATURAL DIASATERS) : none reported 三十 重大之期後事項 : 無 (30. SUBSEQUENT EVENT) : none reported 三十一 附註揭露事項 (31.ADDITIONAL DISCLOSURES) ( 一 ) 母公司重大交易事項相關資訊 ( 合併沖銷前 ): 1. 資金貸與他人 : 無 2. 為他人背書保證 : 無 3. 期末持有有價證券情形 : 附表一 4. 本期累積買進或賣出同一有價證券之金額達新台幣一億元或實收資本額百分之二十以上 : 附表二 5. 取得不動產之金額達新台幣一億元或實收資本額百分之二十以上 : 無 6. 處分不動產之金額達新台幣一億元或實收資本額百分之二十以上 : 無 7. 與關係人進 銷貨之金額達新台幣一億元或實收資本額百分之二十以上 : 附表三 8. 應收關係人款項達新台幣一億元或實收資本額百分之二十以上 : 附表四 9. 從事衍生性金融商品交易相關資訊 : 參閱附註五 -196-

200 (1) Following are the additional disclosures required by the Securities and Futures Bureau for the Corporation: 1) Financing provided: None 2) Endorsement/guarantee provided: None 3) Marketable securities held: Table 1 (attached) 4) Marketable securities acquired and disposed of at costs or prices of at least NT$100 million or 20% of the capital stock: Table 2 (attached) 5) Acquisition of individual real estates at costs of at least NT$100 million or 20% of the capital stock: None 6) Disposition of individual real estates at least NT$100 million or 20% of the capital stock: None 7) Total purchase from or sale to related parties amounting to at least NT$100 million or 20% of the capital stock: Table 3 (attached) 8) Receivables from related parties amounting to at least NT$100 million or 20% of the capital stock: Table 4 (attached) 9) Derivative financial transactions: Please refer to Note 5. ( 二 ) 轉投資事業相關資訊 ( 合併沖銷前 ): 1. 母公司及子公司對其有重大影響力或控制能力之被投資公司資訊 : 附表五 2. 子公司重大交易事項相關資訊 (1) 資金貸與他人 : 無 (2) 為他人背書保證 : 無 (3) 期末持有有價證券情形 : 附表六 (4) 本期累積買進或賣出同一有價證券之金額達新台幣一億元或實收資本額百分之二十以上 : 無 (5) 取得不動產之金額達新台幣一億元或實收資本額百分之二十以上 : 無 (6) 處分不動產之金額達新台幣一億元或實收資本額百分之二十以上 : 無 (7) 與關係人進 銷貨之金額達新台幣一億元或實收資本額百分之二十以上 : 附表七 (8) 應收關係人款項達新台幣一億元或實收資本額百分之二十以上 : 附表八 (9) 從事衍生性金融商品交易相關資訊 : 無 (2) Following are the additional disclosures required by the Securities and Futures Bureau for the Corporation s investees: 1.Names, locations, and related information of investees on which the Corporation exercises significant influence: Table 5 (attached) 2.Significant transactions: 1) Financing provided: None 2) Endorsement/guarantee provided: None 3) Marketable securities held: Table 6 (attached) 4) Marketable securities acquired and disposed of at costs or prices of at least NT$100 million or 20% of the capital stock: None 5) Acquisition of individual real estates at costs of at least NT$100 million or 20% of the capital stock: None 6) Disposition of individual real estates at least NT$100 million or 20% of the capital stock: None 7) Total purchase from or sale to related parties amounting to at least NT$100 million or 20% of the capital stock: Table 7 (attached) 8) Receivables from related parties amounting to at least NT$100 million or 20% of the capital stock: Table 8 (attached) 9) Derivative financial transactions: None

201 ( 三 ) 大陸投資資訊之揭露 ( 合併沖銷前 ): 1. 投資大陸之公司資訊 : 附表九 2. 與大陸投資公司直接或間接經由第三地區事業所發生之重大交易事項暨其價格收 ( 付 ) 款條件 未實現損益及其他相關資訊 : 附表十 (3).Investment in Mainland China 1) Investment in Mainland China: Table 9 (attached) 2) Significant direct or indirect transactions with the Corporation s investees, prices, payment terms, and unrealized gain or loss: Table 10 (attached) ( 四 ) 母子公司間業務關係及重要交易往來情形 : 附表十一 (4).Business relationships and significant details between parent company and subsidiaries: Table 11 (attached) 三十二 部門別財務資訊 (32.SEGMENT INFORMATION) ( 一 ) 產業別財務資訊 : 係經營影像感測器 橋式整流器 晶圓代工及相關產品之設計製造買賣為專業, 並未經營其他產業 Industry: The Corporation and subsidiaries engages in a single industry only, the manufacture and sale of contact image sensors, discrete products and wafers. ( 二 ) 地區別財務資訊 : Geographic areas 亞洲 Asia 國內 Taiwan 調整及沖銷 Elimination 合計 Consolidated 九十七年度 2008 來自母公司及合併子公司以外客戶之收入 Revenue from customers $ 877,045 $ 11,040,077 $ - $ 11,917,122 來自母公司及合併子公司之收入 Revenue from the Corporation and subsidiaries 10,034,935 55,911 ( 10,090,846 ) - 收入合計 Total revenue $ 10,911,980 $ 11,095,988 ( $ 10,090,846 ) $ 11,917,122 部門損益 Segment profit or loss $ 200,140 $ 109,258 $ 29,356 $ 338,754 公司一般收入 General revenue 428,829 公司一般費用 General expenses ( 277,204 ) 權益法投資 ( 損 ) 益淨額 Investment income recognized under the equity method, net 232,381 利息費用 Interest expense ( 134,609 ) 稅前淨利 Income before income tax $ 588,151 可辨認資產 Identifiable assets $ 7,520,916 $ 5,645,805 ( $ 2,069,450 ) $ 11,097,271 非採權益法之金融商品投資 Financial instruments - investments not accounted for by the equity method 520,174 採權益法之長期股權投資 Investments accounted for by the equity method 2,754,417 資產合計 Total assets $ 14,371,

202 亞洲 Asia 國內 Taiwan 調整及沖銷 Elimination 合計 Consolidated 九十六年度 2007 來自母公司及合併子公司以外客戶之收入 Revenue from customers $ 579,580 $ 12,636,456 $ - $ 13,216,036 來自母公司及合併子公司之收入 Revenue from the Corporation and subsidiaries 18,099,448 13,226 ( 18,112,674 ) - 收入合計 Total revenue $ 18,679,028 $ 12,649,682 ( $ 18,112,674 ) $ 13,216,036 部門損益 Segment profit or loss $ 291,914 $ 318,345 $ 61,044 $ 671,303 公司一般收入 General revenue 408,641 公司一般費用 General expenses ( 93,484 ) 權益法投資 ( 損 ) 益淨額 Investment income recognized under the equity method, net 441,247 利息費用 Interest expense ( 150,066 ) 稅前淨利 Income before income tax $ 1,277,641 可辨認資產 Identifiable assets $ 9,188,660 $ 6,274,112 ( $ 3,777,966 ) $ 11,684,806 非採權益法之金融商品投資 Financial instruments - investments not accounted for by the equity method 874,831 採權益法之長期股權投資 Investments accounted for by the equity method 2,765,096 資產合計 Total assets $ 15,324,733 為使部門別財務資訊與財務報表之金額調節相符, 下列金額列於上表之調整及沖銷欄 : Eliminated intercompany transactions, profits (losses) and other items are summarized as follows: 九十七年度 來自母公司及合併子公司之收入計 10,090,846 仟元 2. 來自母公司及合併子公司之部門損益計 29,356 仟元, 係來自母公司及合併子公司之收入 10,118,592 仟元減有關成本及費用 10,089,236 仟元 3. 來自母公司及合併子公司之可辨認資產 2,069,450 仟元 1)Revenue from the Group amounting to $10,090,846 thousand; 2)A segment profit of $29,356 thousand of the Group consisting of the revenue of $10,118,592 thousand less the cost of sale and expenses of $10,089,236 thousand; 3) Identifiable assets of the Group amounting to $2,069,450 thousand. 九十六年度 來自母公司及合併子公司之收入計 18,112,674 仟元 2. 來自母公司及合併子公司之部門損益計 61,044 仟元, 係來自母公司及合併子公司之收入 18,112,674 仟元減有關成本及費用 18,173,718 仟元 3. 來自母公司及合併子公司之可辨認資產 3,777,966 仟元 1) Revenue from the Group amounting to $18,112,674 thousand; 2) A segment profit of $61,044 thousand of the Group, consisting of a revenue of $18,112,674 thousand less cost of sale and expenses of $18,173,718 thousand; 3) Identifiable assets of the Group amounting to $3,777,966 thousand

203 ( 三 ) 外銷銷貨資訊 : Export sales: Export sales by geographical area are summarized as follows: 地區 Geographical Area 九十七年度 2008 九十六年度 2007 亞 洲 Asia $ 8,027,333 $ 8,280,102 美 洲 America 1,504,929 1,784,294 歐 洲 Europe 169, ,079 $ 9,702,059 $ 10,351,475 ( 四 ) 重要客戶資訊 : Major customers 母公司九十七及九十六年度占合併損益表上銷貨收入金額 10% 以上之客戶明細如下 : List of customers with over 10% of revenue contributions in year 2008 & 2007 : 客戶名稱 九十七年度 2008 九十六年度 2007 Customer 金額 Amount % 金額 Amount % 甲公司 A $ 1,194, $ 1,034,722 8 乙公司 B 1,096, ,406,

204 / DIODES, INC. 8,366 $ 2,469, $ 1,662,849 LITE-ON JAPAN LTD , , , , , , DYNA INTERNATIONAL HOLDING 33,000 3,898, CO., LTD. SMART POWER HOLDINGS GROUP CO., LTD ZE POLY PTE. LTD. 1,560 65, , , ,095 1,798 5, ,806 GEM SERVICES, INC. 1,000 50, ,250 22, DYNA FUND II L.P. - 4, DYNA FUND INTERNATIONAL., L.P. - 5, GLOBAL STRATEGIC INVESTMENT, , INC. SINGLE CHIP SYSTEMS CORP , ,361 75, , , Newport Imagine corporation ,513 41, ,500 35,

205 Table 1: (In Thousands of New Taiwan Dollars, Unless Stated Otherwise) Holding Company Name Marketable Securities Type and Issuer LITE-ON SEMICONDUCTOR CORPORATION AND SUBSIDIARIES MARKETABLE SECURITIES HELD DECEMBER 31, 2008 Relationship with the Holding Company Financial Statement Account Shares/Units (Thousands) Carrying Value December 31, 2008 Percentage of Ownership Market Value or Net Asset Value Note Lite-On Semiconductor Stock Corporation (the Diodes, Inc. Equity-method investee Investments accounted for by the equity Corporation ) method Lite-On Japan Ltd. Investee of Lite-On Technology Corporation Investments accounted for by the equity method Dyna Image Corporation Philippines Subsidiary Investments accounted for by the equity method Dynacard Co., Ltd. Equity-method investee Investments accounted for by the equity method Dyna International Holding Co., Ltd. Subsidiary Investments accounted for by the equity method Smart Power Holdings Group Co., Ltd. Subsidiary Investments accounted for by the equity method Ze Poly Pte. Ltd. Equity-method investee Investments accounted for by the equity method Actron Technology Corporation The Corporation is a director Available-for-sale financial assets - noncurrent Myson Century, Inc. - Available-for-sale financial assets - noncurrent 8,366 $ 2,469, $ 1,662, , , , , Note 2 17, , ,000 3,898, Note Note 2 1,560 65, , , ,095 1,798 5, ,806 Gem Services, Inc. - Financial assets carried at cost - noncurrent 1,000 50, WK Technology Fund IV The Corporation is a director Financial assets carried at cost - noncurrent 2,250 22, Dyna Fund II L.P. - Financial assets carried at cost - noncurrent - 4, Dyna Fund International, L.P. - Financial assets carried at cost - noncurrent - 5, Golbal Strategic Investment, Inc. - Financial assets carried at cost - noncurrent , Single Chip Systems Corporation - Financial assets carried at cost - noncurrent Prosperity Venture Capital Corporation - Financial assets carried at cost - noncurrent 800 8, Abba Tek Precision Technology, Inc. - Financial assets carried at cost - noncurrent 8,361 75, Ceramate Technical Co., Ltd. - Financial assets carried at cost - noncurrent Lu-Chu Development Corporation The Corporation is a director Financial assets carried at cost - noncurrent 12, , Newport Imagine Corporation - Financial assets carried at cost - noncurrent Co-Tech Copper Foil Corporation Its chairman is the Corporation s vice-chairman Financial assets carried at cost - noncurrent 4,513 41, Browave Corporation - Financial assets carried at cost - noncurrent Addtek Corporation The Corporation is a director Financial assets carried at cost - noncurrent 2,500 35, Note 1: The carrying value was recognized and evaluated in accordance with Statement of Financial Accounting Standards No. 34. Note 2: Eliminated from the consolidation

206 DYNA INTER- NATIONAL HOLDING CO., LTD ( 3). DIODES INC. 33,000 $ 1,885,661 - $ 2,013, ,666 2,585,394 - ( 42,263 ) 2 - $ - $ - $ - 33,000 $ 3,898, ,289 73, ,491 8,366 2,469, , , , ,869 (60,295) 2 257,321 (225,497) (74,087) 3 LITE-ON SEMICONDUCTOR CORPORATION AND SUBSIDIARIES MARKETABLE SECURITIES ACQUIRED AND DISPOSED OF AT COSTS OR PRICES OF AT LEAST NT$100 MILLION OR 20% OF THE PAID-IN CAPITAL YEAR ENDED DECEMBER 31, 2008 Table 2: (In Thousands of New Taiwan Dollars, Unless Stated Otherwise) Company Name Marketable Securities Type and Issuer Financial Statement Account Counter-party Nature of Relationship Beginning Balance Acquisition Disposal Ending Balance Shares/Units (Thousands) Amount Shares/Units (Thousands) Amount Shares/Units (Thousands) Amount Carrying Value Gain (Loss) on Disposal Shares/Units (Thousands) Amount Lite-On Semiconductor Stock Corporation Dyna International Holding, Ltd. (note 3) Investments accounted for by the equity method Diodes Inc. Investments accounted for by the equity method Issuance of capital stock Subsidiary 33,000 $ 1,885,661 $ - $ 2,013,273 (Note 1) - Equity-method investee 8,666 2,585,394 - (42,263 ) (Note 2) - $ - $ - $ - 33,000 $ 3,898, ,289 73, ,491 8,366 2,469,333 Note 1: Including the additional investment of $546,780 thousand, the equity transferred from Shanghai Seefull Electronic co., Ltd. $947,353 thousand, the investment income recognized under the equity method of $147,566 thousand, the cumulate translation adjustment fluctuation $431,869 thousand and received dividend $(60,295) thousand. Note 2: The investment income recognized under the equity method of $257,321 thousand, the cumulate translation adjustment fluctuation $(225,497) thousand and recognized the adjustment of the investee s equity $(74,087) thousand. Note 3: Eliminated from the consolidation

207 / LITE-ON JAPAN LTD. LITE-ON OVERSEAS TRADING CO., LTD. DIODES, INC. DIODES, INC. DIODES HONG KONG LTD. DIODES, INC. DYNA INTER- NATIONAL CO., LTD. $ 1,194, T/T 90 $ 366, , , , , , , , , , , ,838, T/T ,277, ,364, T/T , LITE-ON SEMICONDUCTOR CORPORATION AND SUBSIDIARIES TOTAL PURCHASE FROM OR SALE TO RELATED PARTIES AMOUNTING TO AT LEAST NT$100 MILLION OR 20% OF THE PAID-IN CAPITAL YEAR ENDED DECEMBER 31, 2008 Table 3 /(In Thousands of New Taiwan Dollars, Unless Stated Otherwise) Company Name Related Party Nature of Relationship Purchase/ Sale Transaction Details Abnormal Transaction Amount % to Total Settlement Period Note/Account Payable or Receivable Unit Price Payment Term Ending Balance % to Total Note Lite-On Semiconductor Corporation Lite-On Japan Ltd. Investee of Lite-On Technology Corporation Lite-On Overseas Trading Co., Ltd. Investee of Lite-On Technology Corporation Sale $ 1,194, days - - $ 366, Sale 723, days , Anachip Corporation Indirect subsidiary of Diodes, Inc. Sale 573, days ,257 3 Diodes, Inc. Equity-method investee Sale 388, days ,795 3 Diodes Hong Kong Ltd. Subsidiary of Diodes, Inc. Sale 385, days ,842 2 Lite-On Technology Corporation Same chairman Sale 253, days ,426 4 Dyna International Co., Ltd. Indirect subsidiary Purchase 5,838, days Cost plus markup - 1,277, Note Dyna Image Corporation Philippines Subsidiary Purchase 2,364, days Cost plus markup - 285, Note Note: Eliminated from the consolidation

208 / LITE-ON JAPAN LTD. $ 366, $ - $ 213,463 $ 3,668 LITE-ON OVERSEAS TRADING CO., LTD. 324, ,985 3,244 ( ) 135,520-74,230 86,909 - ( ) 114,585-62,791 69,557 - LITE-ON SEMICONDUCTOR CORPORATION AND SUBSIDIARIES RECEIVABLES FROM RELATED PARTIES AMOUNTING TO AT LEAST NT$100 MILLION OR 20% OF THE PAID-IN CAPITAL DECEMBER 31, 2008 Table 4 /(In Thousands of New Taiwan Dollars, Unless Stated Otherwise) Company Name Related Party Nature of Relationship Lite-On Semiconductor Corporation Lite-On Japan Ltd. Investee of Lite-On Technology Corporation Lite-On Overseas Trading Co., Ltd. Investee of Lite-On Technology Corporation Dyna Image Corporation Philippines (Note) Shanghai Seefull Electronic Co., Ltd. (Note) Ending Balance of Accounts Receivable Ending Balance of Other Receivable Turnover Overdue Rate Amount Action Taken Amounts Received in Subsequent Period Allowance for Bad Debts $ 366,788 $ $ - - $ 213,463 $ 3, , ,985 3,244 Subsidiary - 135,520-74,230 Offset against account payable Indirect subsidiary - 114,585-62,791 Offset against account payable 86,909-69,557 - Note: Eliminated from the consolidation -205-

209 / DIODES, INC EAST HILLCREST DRIV, WESTLAKE VILLAGE CA DYNA INTERNATIONAL HOLDING CO., LTD. DYNA INTERNATIONAL CO., LTD. ON BRIGHT ELECTRONICS (HONGKONG) CO., LIMITED LITE-ON SEMICONDUCTOR HK LIMITED SMART POWER HOLDINGS GROUP CO., LTD. LITE-ON JAPAN LTD. JAPAN LED ( ) ( ) LOT 1&2, BLOCK 24, PHASE 4, PEZA ECOZONE, ROSARIO, CAVITE 4106 PHILIPPINES DYNA INTERNATIONAL HOLDING CO., LTD.( ) SMART POWER HOLDINGS GROUP CO., LTD.( ) IC BRITISH VIRGIN ISLANDS INVESTMENT AND TRADING ACTIVITIES BRITISH VIRGIN ISLANDS INVESTMENT AND TRADING ACTIVITIES ZE POLY PTE. LTD. SINGAPORE DYNA INTERNATIONAL CO., LTD.( ) BRITISH VIRGIN ISLANDS INVESTMENT AND TRADING ACTIVITIES ON BRIGHT ELECTRONICS (HONGKONG) CO., LIMITED( ) INVESTMENT AND TRADING ACTIVITIES ( ) ( ) ( ) LITE-ON SEMICONDUCTOR HK LIMITED( ) INVESTMENT AND TRADING ACTIVITIES ( ) ( ) ( ) ( ) LITE-ON SEMICONDUCTOR (KOREA) CORPORATION( ) DEVELOP POWER DISCRETE DEVICES $ 83,205 $ 86,189 8, $ 2,469,333 $ 1,228,787 $ 257,321 57, ,026 ( 157,285 ) ( 12,706 ) - 804, ,828 23, , , , ,658 ( 92,584 ) ( 93,950 ) 150, ,000 17, ,708 ( 48,921 ) ( 11,994 ) 3,117,841 1,613,965 33, ,898, , ,566 78, , ( 1,577 ) ( 1,577 ) 60,602-1, ,350 ( 1,200 ) ( 240 ) USD 90,263 USD 48,639 33, USD 110,544 USD 3,977 USD 7,401 USD - 8, USD 8,237 USD 114 USD - USD 33, USD - USD 226 USD - USD 4, USD - USD 3,655 USD - USD 12, USD - USD 833 USD 93,448 USD - 100, USD 110,542 USD 1,996 USD 4,390 USD USD 8,237 USD 3,655 USD 33,000 USD USD 42,138 USD 226 USD 30,000 USD USD 33,119 USD 833 USD 26,000 USD USD 35,283 USD 280 USD - USD 1, USD - ( USD 241 ) -206-

210 LITE-ON SEMICONDUCTOR CORPORATION AND SUBSIDIARIES NAMES, LOCATIONS, AND OTHER INFORMATION OF INVESTEES ON WHICH THE COMPANY EXERCISES SIGNIFICANT INFLUENCE YEAR ENDED DECEMBER 31, 2008 Table 5 /(In Thousands of New Taiwan Dollars, Unless Stated Otherwise) Investor Company Investee Company Location Main Businesses and Products Investment Amount Balance as of December 31, 2008 Dec. 31, 2008 Dec. 31, 2007 Shares (Thousands) Percentage of Ownership Carrying Value Net Income (Loss) of the Investee Investment Gain (Loss) Note Lite-On Semiconductor Corporation Diodes, Inc East Hillcrest Driv, Westlake Village CA Manufacture and sale of diode, bridge rectifier and related semiconductor devices Lite-On Japan Ltd. Japan Sale of LED optoelectronic products and power supply unit. $ 83,205 $ 86,189 8, $ 2,469,333 $ 1,228,787 $ 257,321 Equity-method investee 57, ,026 (157,285 ) (12,706 ) Equity-method investee Shanghai Seefull Electronic Co., Ltd. (note) Shanghai, China Manufacture of diode and bridge rectifier - 804, ,828 23,169 Subsidiary Image sensor manufacturing 742, , , ,658 (92,584 ) (93,950 ) Subsidiary Dyna Image Corporation Philippines (note) Lot 1 and 2, Block 24, Phase 4, Peza Ecozone, Rosario, Cavite 4106 Philippines Dynacard Co., Ltd. Taipei, Taiwan Sale of various IC cards, R&D technology transition and manufacture of electronic components 150, ,000 17, ,708 (48,921 ) (11,994 ) Equity-method investee Dyna International Holding Co., Ltd.(note) British Virgin Islands Investment and trading 3,117,841 1,613,965 33, ,898, , ,566 Subsidiary Smart Power Holdings Group Co., Ltd.(note) British Virgin Islands Investment and trading 78, , (1,577 ) (1,577 ) Subsidiary Ze Poly Pte. Ltd. Singapore Manufacture and sale of alternative 60,602-1, ,350 (1,200 ) (240 ) Equity-method energy drive and optoelectronic materials. investee Dyna International Holding Dyna International Co., Ltd.(note) British Virgin Islands Investment and trading US$ 90,263 US$ 48,639 33, US$ 110,544 US$ 3,977 N/A Indirect subsidiary Co., Ltd. On Bright Electronics (Hong Kong) Co., Limited(note) Hong Kong Investment and trading US$ 7,401 US$ - 8, US$ 8,237 US$ 114 N/A Indirect subsidiary Dyna International Co., Ltd. Lite-On Semiconductor (Wuxi) Co., Ltd. (note) On Bright Electronics (Shanghai) Co., Ltd. (note) Lite-On Microelectronics (Wuxi) Co., Ltd. (note) Wuxi, China Manufacture and sale of optoelectronic devices, rectifiers and power semiconductors Shanghai, China Design, manufacture and sale of Diode chip and wafer Wuxi, China Development of mos semiconductor technology and bipolar process technology circuited US$ - US$ 33, US$ - US$ 226 N/A Indirect subsidiary US$ - US$ 4, US$ - US$ 3,655 N/A Indirect subsidiary US$ - US$ 12, US$ - US$ 833 N/A Indirect subsidiary Lite-On Semiconductor (HK) Limited (note) Hong Kong Investment and trading US$ 93,448 US$ - 100, US$ 110,542 US$ 1,996 N/A Indirect subsidiary On Bright Electronics (Hong Kong) Co., Limited On Bright Electronics (Shanghai) Co., Ltd (note). Shanghai, China Design, manufacture and sale of Diode chip and wafer US$ 4,390 US$ US$ 8,237 US$ 3,655 N/A Indirect subsidiary Lite-On Semiconductor (HK) Limited Lite-On Semiconductor (Wuxi) Co., Ltd. (note) Lite-On Microelectronics (Wuxi) Co., Ltd. (note) Wuxi, China Manufacture and sale of optoelectronic devices, rectifiers and power semiconductors Wuxi, China Development of mos semiconductor technology and bipolar process technology circuited US$ 33,000 US$ US$ 42,138 US$ 226 N/A Indirect subsidiary US$ 30,000 US$ US$ 33,119 US$ 833 N/A Indirect subsidiary Shanghai Seefull Electronic Co., Ltd. (note) Shanghai, China Manufacture of diode and bridge rectifier US$ 26,000 US$ US$ 35,283 US$ 280 N/A Indirect subsidiary Smart Power Holdings Group Co., Ltd. Lite-On Semiconductor (Korea) Corporation (note) Korea Development of discrete power devices US$ - US$ 1, US$ - US$ (241 ) N/A Indirect subsidiary Note: Eliminated from the consolidation -207-

211 / DYNA INTERNATIONAL HOLDING CO., LTD. DYNA INTERNATIONAL CO., LTD. 33,000 USD 110, $ - ON BRIGHT ELECTRONICS (HONGKONG) CO., LIMITED 8,000 USD 8, DYNA INTERNATIONAL CO., LTD. LITE-ON SEMICONDUCTOR HK LIMITED 100,000 USD 110, ON BRIGHT ELECTRONICS (HONGKONG) - USD 8, CO., LIMITED LITE-ON SEMICONDUCTOR HK LIMITED - USD 42, USD 33, USD 35, LITE-ON SEMICONDUCTOR CORPORATION AND SUBSIDIARIES MARKETABLE SECURITIES HELD DECEMBER 31, 2008 Table 6 /(In Thousands of New Taiwan Dollars, Unless Stated Otherwise) Holding Company Name Marketable Securities Type and Issuer Dyna International Holding Co., Ltd. Relationship with the Holding Company Financial Statement Account Shares/Units (Thousands) Dyna International Co., Ltd. Indirect subsidiary Investments accounted for by the equity method On Bright Electronics (Hong Kong) Co., Limited Indirect subsidiary Investments accounted for by the equity method December 31, 2008 Percentage of Market Value or Net Note Carrying Value Ownership Asset Value 33,000 US$ 110, Note 8,000 US$ 8, Note Dyna International Co., Ltd. Lite-On Semiconductor (HK) Limited Indirect subsidiary Investments accounted for by the equity method 100,000 US$ 110, Note On Bright Electronics (Hong Kong) Co., Limited On Bright Electronics (Shanghai) Co., Ltd. Indirect subsidiary Investments accounted for by the equity method - US$ 8, Note Lite-On Semiconductor (HK) Limited Lite-On Semiconductor (Wuxi) Co., Ltd. Indirect subsidiary Investments accounted for by the equity method Lite-On Microelectronics (Wuxi) Co., Ltd. Indirect subsidiary Investments accounted for by the equity method Shanghai Seefull Electronic Co., Ltd. Indirect subsidiary Investments accounted for by the equity method - US$ 42, Note - US$ 33, Note - US$ 35, Note Note: Eliminated from the consolidation -208-

212 / DYNA INTERNA- TIONAL CO., LTD. USD 74, T/T USD 8, USD 7,287 1 LITE-ON JAPAN LTD. USD 4,751 JPY 545, T/T USD T/T USD 2,673 JPY 36,910 2 USD 185, T/T USD 38, USD 86, T/T USD 18, USD 51, T/T USD 3, USD 47, T/T USD 17, DYNA INTERNATIONAL CO., USD 51, T/T USD 3, LTD. USD 46, T/T USD 3, USD 10, T/T USD 3, DIODE FABTECH, INC. DIODES, INC. USD 17, T/T 60 USD 2, USD 5,510 5 T/T USD 1, USD 86, T/T USD 18, DYNA INTERNATIONAL CO., LTD. LITE-ON JAPAN LTD. DYNA INTERNATIONAL CO., LTD JPY 2,053, T/T JPY 366, USD 47, T/T USD 17, USD 5, T/T USD 1, USD 46, USD 3,

213 LITE-ON SEMICONDUCTOR CORPORATION AND SUBSIDIARIES TOTAL PURCHASE FROM OR SALE TO RELATED PARTIES AMOUNTING TO AT LEAST NT$100 MILLION OR 20% OF THE PAID-IN CAPITAL YEAR ENDED DECEMBER 31, 2008 Table 7 /(In Thousands of New Taiwan Dollars, Unless Stated Otherwise) Company Name Related Party Nature of Relationship Purchase/ Sale Transaction Details Abnormal Transaction Amount % to Total Settlement Period Note/Account Payable or Receivable Unit Price Payment Term Ending Balance Dyna Image Corporation Lite-On Semiconductor Corporation Parent company Sale US$ 74, days Cost plus markup - US$ 8, Note 3 Philippines Lite-On Semiconductor Corporation Parent company Purchase US$ 7, days - - US$ Note 3 (Note 1) Lite-On Japan Ltd. Investee of Lite-On Technology Corporation Purchase US$ 4,751 JPY 545, days - - US$ 2,673 JPY 36,910 (Note 2) % to Total 18 Note Dyna International Co., Ltd. Lite-On Semiconductor Corporation Parent company Sale US$ 185, days Cost plus markup - US$ 38, Note 3 Lite-On Semiconductor (Wuxi) Co., Ltd. Subsidiary Purchase US$ 86, days Cost plus markup - US$ 18, Note 3 Shanghai Seefull Electronic Co., Ltd. Subsidiary Purchase US$ 51, days Cost plus markup - US$ 3,315 9 Note 3 Lite-On Microelectronics (Wuxi) Co., Ltd. Subsidiary Purchase US$ 47, days Cost plus markup - US$ 17, Note 3 Shanghai Seefull Electronic Dyna International Co., Ltd. Parent company Sale US$ 51, days Cost plus markup - US$ 3, Note 3 Co., Ltd. Lite-On Microelectronics (Wuxi) Co., Ltd. Investee of the parent company Sale US$ 46, days - - US$ 3, Note 3 Lite-On Semiconductor Corporation Parent company Purchase US$ 10, days - - US$ 3, Note 3 (Note 1) Diodes Fabtech, Inc. Subsidiary of Diodes, Inc. Purchase US$ 17, days - - US$ 2, Lite-On Microelectronics (Wuxi) Co., Ltd. Investee of the parent company Purchase US$ 5, days Cost plus markup - US$ 1, Note 3 Lite-On Semiconductor (Wuxi) Co., Ltd. Dyna International Co., Ltd. Parent company Sale US$ 86, days Cost plus markup - US$ 18, Note 3 Lite-On Japan Ltd. Investee of Lite-On Technology Corporation Purchase JPY 2,053, days - - JPY 366, Lite-On Microelectronics Dyna International Co., Ltd. Parent company Sale US$ 47, days Cost plus markup - US$ 17, Note 3 (Wuxi) Co., Ltd. Shanghai Seeful Electronic Co., Ltd. Investee of the parent company Sale US$ 5, days Cost plus markup - US$ 1,804 9 Note 3 Shanghai Seeful Electronic Co., Ltd. Investee of the parent company Purchase US$ 46, days - - US$ 3, Note 3 Note 1: The Corporation recognized the difference between sales and cost as nonoperating income or expenses. Note 2: This payment is through the parent. Note 3: Eliminated from the consolidation -210-

214 / ( ) USD 8, $ - USD 8,697 $ - DYNA INTERNATIONAL CO., LTD. USD 38, ,206 USD 16,963 - ( ) ( ) DYNA INTERNATIONAL CO., LTD. USD 3, USD 3,315 - USD 3, USD 3,227 - ( ) DYNA INTERNATIONAL CO., LTD. USD 18, ,896 USD 9,446 - ( ) DYNA INTERNATIONAL CO., LTD. USD 17, ,206 24% USD 4,200 - LITE-ON SEMICONDUCTOR CORPORATION AND SUBSIDIARIES RECEIVABLES FROM RELATED PARTIES AMOUNTING TO AT LEAST NT$100 MILLION OR 20% OF THE PAID-IN CAPITAL DECEMBER 31, 2008 Table 8 /(In Thousands of US Dollars, Unless Stated Otherwise) Company Name Related Party Nature of Relationship Dyna Image Corporation Philippine (Note) Ending Balance of Accounts Receivable Ending Balance of Other Receivable Turnover Overdue Rate Amount Action Taken Amounts Received in Subsequent Period Allowance for Bad Debts Lite-On Semiconductor Corporation Parent company US$ 8, US$ 8,697 - Dyna International Co., Ltd. (Note) Shanghai Seefull Electronic Co., Ltd. (Note) Lite-On Semiconductor (Wuxi) Co., Ltd. (Note) Lite-On Microelectronics (Wuxi) Co., Ltd. (Note) Lite-On Semiconductor Corporation Parent company US$ 38, ,206 Receipt after December 31, 2008 Dyna International Co., Ltd. Lite-On Microelectronics (Wuxi) Co., Ltd. Parent company Investee of the parent company US$ 3,315 US$ 3,983 Dyna International Co., Ltd. Parent company US$ 18, ,896 Receipt after December 31, 2008 Dyna International Co., Ltd. Parent company US$ 17, ,206 Receipt 24%, receivables after December 31, 2008 US$ 16,963 - US$ 3,315 US$ 3,227 US$ 9,446 - US$ 4, Note : Eliminated from the consolidation -211-

215 / 2 1 $ 804,046 $ $ - $ 804, % $ 17,769 1 $ 908,163 ( 7) ( 7) ( 7) ( 7) USD26,000 USD33,000 USD4,390 USD30, ,101, ,101, % 7, , , , % 118, , , , % 26, $ 804,046 USD 26,000 $4,302,281 1,101,510 USD 33, ,256 USD 4, ,636 USD 30, , ,170,469 60%=4,302,

216 LITE-ON SEMICONDUCTOR CORPORATION AND SUBSIDIARIES INVESTMENT IN MAINLAND CHINA YEAR ENDED DECEMBER 31, 2008 Table 9 /(In Thousands of New Taiwan Dollars and Other Currencies) Investee Company Name Main Businesses and Products Total Amount of Paid-in Capital Investment Type (e.g., Direct or Indirect) Accumulated Outflow of Investment from Taiwan as of Jan. 1, 2008 Investment Flows Outflow Inflow Accumulated Outflow of Investment from Taiwan as of Dec. 31, 2008 % Ownership of Direct or Indirect Investment Investment Gain (Loss) (Note 2) Carrying Value as of Dec. 31, 2008 Accumulated Inward Remittance of Earnings as of Dec. 31, 2008 Shanghai Seefull Electronic Co., Ltd(note 4). Manufacture of diodes and bridge rectifiers US$ 26,000 Note 1 $ 804,046 $ - $ - $ 804, % $ 17,769 Note 3 $ 908,163 Lite-On Semiconductor (Wuxi) Co., Ltd.(note 4) Manufacture and sale of optoelectronic devices, rectifiers and power semiconductors US$ 33,000 Note 1 1,101, ,101, % 7,826 Note 3 655,084 On Bright Electronics (Shanghai) Co., Ltd.(note4) Design, manufacture and sale of Diode chip and wafer US$ 4,390 Note 1 145, , % 118,808 Note 3 - Lite-On Microelectronics (Wuxi) Co., Ltd.(note4) Development of mos semiconductor technology and bipolar process technology for rectifier production US$ 30,000 Note 1 387, , , % 26,263 Note 3 - Accumulated Investment in Mainland China as of Dec. 31, 2008 Investment Amounts Authorized by Investment Commission, MOEA Upper Limit on Investment $ 804,046 US$ 26,000 $4,302,281 1,101,510 US$ 33,000 (Note 3) 145,256 US$ 4, ,636 US$ 30,000 Note 1: Investment in China through incorporating an overseas company. Note 2: Financial statements audited by the parent company s auditors. Note 3: As investment in China through incorporating an overseas company, the Corporation does not have any carrying value of these indirect subsidiaries. Note 4: Eliminated from the consolidation -213-

217 / ( ) $ 2,706, T/T $ 604, $ - ( ) 1,500, T/T , ( 2,311 ) ( ) 1,631, T/T , ( ) 14, ,678 ( ) 55, , LITE-ON SEMICONDUCTOR CORPORATION AND SUBSIDIARIES SIGNIFICANT DIRECT OR INDIRECT TRANSACTIONS WITH INVESTEES IN MAINLAND CHINA YEAR ENDED DECEMBER 31, 2008 Table 10 /(In Thousands of New Taiwan Dollars) Company Name Transactions Purchase/Sales Transaction Details Accounts Receivable (Payable) Amount % to Total Price Payment Terms Settlement Period Amount % to Total Unrealized Gain (Loss) Note Lite-On Semiconductor (Wuxi) Co., Ltd.(note) Purchase $ 2,706, Cost plus markup days - $ 604, $ - Lite-On Microelectronics (Wuxi) Co., Ltd.(note) Purchase 1,500, Cost plus markup days - 564, (2,311 ) Shanghai Seefull Electronic Co., Ltd. (note) Purchase 1,631, Cost plus markup days - 108, On Bright Electronics (Shanghai) Co., Ltd.(note) Purchase 14, days ,678 On Bright Electronics (Shanghai) Co., Ltd.(note) Sale 55, days - 31, Note: Eliminated from the consolidation

218 0 1 $ 2,364,977 T/T % 1 285,310 T/T % 1 135,510 T/T % 1 114,585 T/T % DYNA INTERNATIONAL CO., LTD. 1 5,838,267 T/T % DYNA INTERNATIONAL CO., LTD. 1 1,277,078 T/T % 1 55, % 1 2 2,364,319 T/T % T/T ,257 T/T % 2 53 T/T % 2 129,926 T/T % 2 4,221 T/T % 2 1,363 T/T % 3 94,947 T/T % ,075 T/T % T/T DYNA INTERNATIONAL CO., LTD. 3 1,631,623 T/T % DYNA INTERNATIONAL CO., LTD ,717 T/T % 3 88, % 3 59, % 3 130, % , % 3 1,452, % 3 DYNA INTERNATIONAL 2 5,838,267 T/T % CO., LTD. 2 1,277,078 T/T % 3 108,717 T/T % 3 1,631,623 T/T % 3 2,706,256 T/T % 3 604,170 T/T % 3 1,500, % 3 564, % ,947 T/T % 3 88, % DYNA INTERNATIONAL CO., LTD ,170 T/T % DYNA INTERNATIONAL CO., LTD. 3 2,706,256 T/T % , % 6 DYNA INTERNATIONAL CO., LTD. 3 1,500, % DYNA INTERNATIONAL CO., LTD , % 3 1,452, % 3 59, % 3 173, % 3 130, % -215-

219 0 1 $ 2,701,358 T/T % 1 8,068 T/T % 1 335,627 T/T % 1 4 T/T ,449 T/T % 1 16,873 T/T % 1 6,445 T/T % 1 3,356 T/T % 1 3,289 T/T % 1 129,465 T/T % 1 1,242 T/T % 1 26,665 T/T % DYNA INTERNATIONAL CO.,LTD. 1 6,587,455 T/T % DYNA INTERNATIONAL CO.,LTD. 1 1,131,219 T/T % DYNA INTERNATIONAL CO.,LTD. 1 8,005 T/T % 1 1,089 T/T % 1 47 T/T T/T , % 1 28, % 1 4, % 1 13, % T/T LITE-ON SEMICONDUCTOR KOREA CORPORATION 1 12,458 T/T 0.08% LITE-ON SEMICONDUCTOR KOREA CORPORATION 1 50,568 T/T 0.38% 1 2 2,709,401 T/T % 2 25 T/T ,112 T/T % 2 98 T/T ,044 T/T % 2 12,711 T/T % 2 5,373 T/T % 2 16,873 T/T ,219 T/T % 2 1,256 T/T % 2 26,665 T/T % DYNA INTERNATIONAL CO.,LTD. 3 1,682,731 T/T % DYNA INTERNATIONAL CO.,LTD ,506 T/T % DYNA INTERNATIONAL CO.,LTD. 3 2,176 T/T % 3 70, % 3 23, % 3 455, % 3 1,844, % 3 49, % 3 178, % 3 31, % 3 DYNA INTERNATIONAL 2 6,569,397 T/T % CO.,LTD. 2 1,127,873 T/T % 2 11,322 T/T % 3 308,446 T/T % 3 7,976 T/T % 3 1,682,731 T/T % 3 3,055,828 T/T % 3 499,138 T/T % -216-

220 3 3,346 T/T % 3 1,836, % 3 320, % 4 3 1,847 T/T % 3 19 T/T60-3 6,302 T/T % 3 44,972 T/T % 3 71,194 T/T % 3 10,869 T/T % 3 60,720 T/T % 3 70, % 3 23, % DYNA INTERNATIONAL CO.,LTD. 3 3,055,828 T/T % DYNA INTERNATIONAL CO.,LTD ,518 T/T % , % 2 13, % 6 DYNA INTERNATIONAL CO.,LTD. 3 1,836, % DYNA INTERNATIONAL CO.,LTD , % 3 455, % 3 1,844, % 3 49, % 3 178, % 7 LITE-ON SEMICONDUCTOR 2 12,457 T/T 0.08% KOREA CORPORATION 2 50,568 T/T 0.38%

221 (In Thousands of New Taiwan Dollars) LITE-ON SEMICONDUCTOR CORPORATION AND SUBSIDIARIES BUSINESS RELATIONSHIPS AND SIGNIFICANT DETAILS BETWEEN PARENT COMPANY AND SUBSIDIARIES YEARS ENDED DECEMBER 31, 2008 AND Number (Note A) Company Name Related Party Transaction Details Flow of Transaction (Note B) Account Amount Payment Terms Percentage of Operating Income/ Total Assets (Note C) 0 Lite-On Semiconductor Corporation Dyna Image Corporation Philippines 1 Purchase $ 2,364, days 19.85% Dyna Image Corporation Philippines 1 Accounts payable 285, days 1.99% Dyna Image Corporation Philippines 1 Other receivables 135, days 0.94% Shanghai Seefull Electronic Co., Ltd. 1 Other receivables 114, days 0.80% Dyna International Co., Ltd. 1 Purchase 5,838, days 48.99% Dyna International Co., Ltd. 1 Accounts payable 1,277, days 8.89% On Bright Electronics (Shanghai) Co., Ltd. 1 Sales 55, days 0.47% 1 Dyna Image Corporation Philippines Lite-On Semiconductor Corporation 2 Sales 2,364, days 19.84% Lite-On Semiconductor Corporation 2 Other income days - Lite-On Semiconductor Corporation 2 Accounts receivable 285, days 1.98% Lite-On Semiconductor Corporation 2 Other receivable days 0.01% Lite-On Semiconductor Corporation 2 Accounts payable 129, days 0.90% Lite-On Semiconductor Corporation 2 Other payable 4, days 0.03% Lite-On Semiconductor Corporation 2 Accrued expenses 1, days 0.01% Lite-On Semiconductor (Wuxi) Co., Ltd. 3 Sales 94, days 0.80% 2 Shanghai Seefull Electronic Co., Ltd. Lite-On Semiconductor Corporation 2 Accounts payable 114, days 0.80% Lite-On Semiconductor Corporation 2 Accrued expenses days - Dyna International Co., Ltd. 3 Sales 1,631, days 13.69% Dyna International Co., Ltd. 3 Accounts receivable 108, days 0.76% Lite-On Semiconductor (Wuxi) Co., Ltd. 3 Manufactured expenses 88, days 0.74% Lite-On Microelectronics (Wuxi) Co., Ltd. 3 Accounts payable 59, days 0.41% Lite-On Microelectronics (Wuxi) Co., Ltd. 3 Accounts receivable 130, days 0.91% Lite-On Microelectronics (Wuxi) Co., Ltd. 3 Other receivable days - Lite-On Microelectronics (Wuxi) Co., Ltd. 3 Purchase 173, days 1.46% Lite-On Microelectronics (Wuxi) Co., Ltd. 3 Sales 1,452, days 12.19% 3 Dyna International Co., Ltd. Lite-On Semiconductor Corporation 2 Sales 5,838, days 48.99% Lite-On Semiconductor Corporation 2 Accounts receivable 1,277, days 8.89% Shanghai Seefull Electronic Co., Ltd. 3 Accounts payable 108, days 0.76% Shanghai Seefull Electronic Co., Ltd. 3 Purchase 1,631, days 13.69% Lite-On Semiconductor (Wuxi) Co., Ltd. 3 Purchase 2,706, days 22.71% Lite-On Semiconductor (Wuxi) Co., Ltd. 3 Accounts payable 604, days 4.20% Lite-On Microelectronics (Wuxi) Co., Ltd. 3 Purchase 1,500, days 12.59% Lite-On Microelectronics (Wuxi) Co., Ltd. 3 Accounts payable 564, days 3.93% 4 Lite-On Semiconductor (Wuxi) Co., Ltd. Dyna Image Corporation Philippines 3 Purchase 94, days 0.80% Shanghai Seefull Electronic Co., Ltd. 3 Sales 88, days 0.74% Dyna International Co., Ltd. 3 Accounts receivable 604, days 4.20% Dyna International Co., Ltd. 3 Sales 2,706, days 22.71% 5 On Bright Electronics (Shanghai) Co., Ltd. Lite-On Semiconductor Corporation 2 Purchase 55, days 0.47% 6 Lite-On Microelectronics (Wuxi) Co., Ltd. Dyna International Co., Ltd. 3 Sales 1,500, days 12.59% Dyna International Co., Ltd. 3 Accounts receivable 564, days 3.93% Shanghai Seefull Electronic Co., Ltd. 3 Purchase 1,452, days 12.19% Shanghai Seefull Electronic Co., Ltd. 3 Accounts receivable 59, days 0.41% Shanghai Seefull Electronic Co., Ltd. 3 Sales 173, days 1.46% Shanghai Seefull Electronic Co., Ltd. 3 Accounts payable 130, days 0.91% -218-

222 2007 Number (Note A) Company Name Related Party Transaction Details Flow of Transaction (Note B) Account Amount Payment Terms Percentage of Operating Income/ Total Assets (Note C) 0 Lite-On Semiconductor Corporation Dyna Image Corporation Philippines 1 Purchase $ 2,701, days 20.44% Dyna Image Corporation Philippines 1 Operating expenses 8, days 0.06% Dyna Image Corporation Philippines 1 Accounts payable 335, days 2.19% Dyna Image Corporation Philippines 1 Accrued expenses days - Dyna Image Corporation Philippines 1 Other receivables 401, days 2.62% Dyna Image Corporation Philippines 1 Other income 16, days 0.13% Dyna Image Corporation Philippines 1 Properties purchased 6, days 0.05% Shanghai Seefull Electronic Co., Ltd. 1 Purchase 3, days 0.03% Shanghai Seefull Electronic Co., Ltd. 1 Account payable 3, days 0.02% Shanghai Seefull Electronic Co., Ltd. 1 Other receivables 129, days 0.84% Shanghai Seefull Electronic Co., Ltd. 1 Operating expenses 1, days 0.01% Shanghai Seefull Electronic Co., Ltd. 1 Other income 26, days 0.20% Dyna International Co., Ltd. 1 Purchase 6,587, days 49.84% Dyna International Co., Ltd. 1 Accounts payable 1,131, days 7.38% Dyna International Co., Ltd. 1 Other payable 8, days 0.05% Lite-On Semiconductor (Wuxi) Co., Ltd. 1 Other receivable 1, days 0.01% Lite-On Semiconductor (Wuxi) Co., Ltd. 1 Other income days - Lite-On Semiconductor (Wuxi) Co., Ltd. 1 Properties disposal days - On Bright Electronics (Shanghai) Co., Ltd. 1 Accounts payable 8, days 0.05% On Bright Electronics (Shanghai) Co., Ltd. 1 Purchase 28, days 0.22% On Bright Electronics (Shanghai) Co., Ltd. 1 Accounts receivable 4, days 0.03% On Bright Electronics (Shanghai) Co., Ltd. 1 Sales 13, days 0.10% Lite-On Microelectronics (Wuxi) Co., Ltd. 1 Purchase days - Lite-On Semiconductor (Korea) Corporation 1 Accrued expenses 12,458 Immediate 0.08% Lite-On Semiconductor (Korea) Corporation 1 Operating expenses 50,568 Immediate 0.38% 1 Dyna Image Corporation Philippines Lite-On Semiconductor Corporation 2 Sales 2,709, days 20.50% Lite-On Semiconductor Corporation 2 Other income days - Lite-On Semiconductor Corporation 2 Accounts receivable 337, days 2.20% Lite-On Semiconductor Corporation 2 Other receivable days - Lite-On Semiconductor Corporation 2 Accounts payable 385, days 2.51% Lite-On Semiconductor Corporation 2 Other payable 12, days 0.08% Lite-On Semiconductor Corporation 2 Accrued expenses 5, days 0.04% Lite-On Semiconductor Corporation 2 Purchase 16, days - 2 Shanghai Seefull Electronic Co., Ltd. Lite-On Semiconductor Corporation 2 Accounts payable 128, days 0.84% Lite-On Semiconductor Corporation 2 Accrued expenses 1, days 0.01% Lite-On Semiconductor Corporation 2 Purchase 26, days 0.20% Dyna International Co., Ltd. 3 Sales 1,682, days 12.73% Dyna International Co., Ltd. 3 Accounts receivable 309, days 2.02% Dyna International Co., Ltd. 3 Other receivable 2, days 0.01% Lite-On Semiconductor (Wuxi) Co., Ltd. 3 Manufactured expenses 70, days 0.53% Lite-On Semiconductor (Wuxi) Co., Ltd. 3 Accrued expenses 23, days 0.16% Lite-On Microelectronics (Wuxi) Co., Ltd. 3 Accounts receivable 455, days 2.97% Lite-On Microelectronics (Wuxi) Co., Ltd. 3 Sales 1,844, days 13.96% Lite-On Microelectronics (Wuxi) Co., Ltd. 3 Accounts payable 49, days 0.32% Lite-On Microelectronics (Wuxi) Co., Ltd. 3 Purchase 178, days 1.35% Lite-On Microelectronics (Wuxi) Co., Ltd. 3 Properties disposal 31, days 0.24% 3 Dyna International Co., Ltd. Lite-On Semiconductor Corporation 2 Sales 6,569, days 49.71% Lite-On Semiconductor Corporation 2 Accounts receivable 1,127, days 7.36% Lite-On Semiconductor Corporation 2 Other receivable 11, days 0.07% Shanghai Seefull Electronic Co., Ltd. 3 Accounts payable 308, days 2.01% Shanghai Seefull Electronic Co., Ltd. 3 Other payable 7, days 0.05% Shanghai Seefull Electronic Co., Ltd. 3 Purchase 1,682, days 12.73% Lite-On Semiconductor (Wuxi) Co., Ltd. 3 Purchase 3,055, days 23.12% -219-

223 Number (Note A) Company Name Related Party Transaction Details Flow of Transaction (Note B) Account Amount Payment Terms Percentage of Operating Income/ Total Assets (Note C) Lite-On Semiconductor (Wuxi) Co., Ltd. 3 Accounts payable 499, days 3.26% Lite-On Semiconductor (Wuxi) Co., Ltd. 3 Other payable 3, days 0.02% Lite-On Microelectronics (Wuxi) Co., Ltd. 3 Purchase 1,836, days 13.89% Lite-On Microelectronics (Wuxi) Co., Ltd. 3 Accounts payable 320, days 2.09% 4 Lite-On Semiconductor (Wuxi) Co., Ltd. Dyna Image Corporation Philippines 3 Sales 1, days 0.01% Dyna Image Corporation Philippines 3 Other receivable days - Dyna Image Corporation Philippines 3 Other payable 6, days 0.04% Dyna Image Corporation Philippines 3 Accounts payable 44, days 0.29% Dyna Image Corporation Philippines 3 Purchase 71, days 0.54% Dyna Image Corporation Philippines 3 Properties purchased 10, days 0.08% Dyna Image Corporation Philippines 3 Properties disposal 60, days 0.46% Shanghai Seefull Electronic Co., Ltd. 3 Sales 70, days 0.53% Shanghai Seefull Electronic Co., Ltd. 3 Accounts receivable 23, days 0.16% Shanghai Seefull Electronic Co., Ltd. 3 Other receivable days - Dyna International Co., Ltd. 3 Sales 3,055, days 23.22% Dyna International Co., Ltd. 3 Accounts receivable 502, days 3.28% 5 On Bright Electronics (Shanghai) Co., Ltd. Lite-On Semiconductor Corporation 2 Sales 28, days 0.22% Lite-On Semiconductor Corporation 2 Purchase 13, days 0.10% 6 Lite-On Microelectronics (Wuxi) Co., Ltd. Dyna International Co., Ltd. 3 Sales 1,836, days 13.89% Dyna International Co., Ltd. 3 Accounts receivable 320, days 2.09% Shanghai Seefull Electronic Co., Ltd. 3 Accounts payable 455, days 2.97% Shanghai Seefull Electronic Co., Ltd. 3 Purchase 1,844, days 13.96% Shanghai Seefull Electronic Co., Ltd. 3 Accounts receivable 49, days 0.32% Shanghai Seefull Electronic Co., Ltd. 3 Sales 178, days 1.35% 7 Lite-On Semiconductor (Korea) Corporation Lite-On Semiconductor Corporation 2 Accounts receivable 12,457 Immediate 0.08% Lite-On Semiconductor Corporation 2 Sales 50,568 Immediate 0.38% Note A: The parent company and its subsidiaries are numbered as follows: 1. 0 for Lite-On Semiconductor Corporation. 2. Subsidiaries are numbered from 1. Note B: Transaction flows are as follows: 1. From parent company Lite-On Semiconductor Corporation to its subsidiary. 2. From the subsidiary to its parent company, Lite-On Semiconductor Corporation. 3. Between subsidiaries. Note C: For assets, amount is shown as a percentage of consolidated total assets as of December 31, 2008 and Revenues, costs and expenses are shown as a percentage of consolidated total operating revenues in 2008 and

224 陸 公司及其關係企業最近年度及截至年報刊印日止, 如有發生財務週轉困難情事, 應列明對本公司財務狀況之影響 : 無 The effects on our company's financial status when our company and our subsidiaries encounter difficult financial turnover rate(up to the day this annual report goes to press): None -221-

225 財務狀況及經營結果之檢討分析與風險事項 Financial Status, Results of Operations & Risk Factors 一 財務狀況檢討分析 Financial Status Review and Analysis 項目 Item 年度 Year 97 年度 Year 2008 單位 : 新臺幣仟元 Unit: NT$1, 年度差異 Variance Year 2007 金額 Amount % 流動資產 Current Asset 3,294,603 3,911, , 基金及投資 Long-Term Investment 7,925,183 7,752, , 固定資產 Property 2,189,487 2,180,795 8, 無形資產 Intangible assets 其他資產 Other Assets 161, ,132-20, 資產總額 Total Assets 13,570,988 14,027, , 流動負債 Current Liabilities 3,077,174 3,082,778-5, 長期負債 Long Term Liabilities 2,658,360 2,150, , 其他負債 Other Liabilities 664, ,211 17, 負債總額 Total Liabilities 6,400,519 5,880, , 股東權益總額 Total Shareholders Equity 7,170,469 8,146, , ( 一 ) 本公司最近二年度資產 負債及股東權益發生重大變動之主要原因及其影響, 其未來因應計劃 資產項目說明 : 主要係加強流動資產的債權管理, 收回資金, 轉擴展海外生產據點規模, 因此流動資產減少, 投資增加 惟受金融風暴影響, 轉投資價值受到股市低迷等暫時性不利損失, 故總資產較去年減少 負債項目說明 : 因全球受金融風暴影響, 市場資金流動愈行險峻, 為降低營運風險及擴展海外據點, 透過提高長期負債規劃, 使財務結構及償債能力更為穩健, 以期減少金融風暴的衝擊 股東權益說明 : 主要係投資價值受到股市低迷等暫時性不利影響以及獲利較去年減少 綜上分析結果, 本期財務狀況尚稱穩健 (1) The effects and the background of the changes in our Assets, Debts and Shareholders equity for the last two years and our plans to adapt to and cope with them: Total assets : Our major enforcement were to improve our debt management under current assets, reclaim funds, expand our overseas production scale and increase in investment; thereby causing a decrease in our current assets. We were impacted by the financial crisis, the market value of our investments are temporarily below the purchased value due to a low stock market performance, therefore, the total assets declined compared to last year. Liabilities : Impacted by global financial crisis, the importance of liquidity is more intense, LSC raised our long term debt ratio to improve our financial structure and debt payment ability in an effort to lower our operation risk, to help expand our overseas site and to minimize any impact from the financial crisis. Shareholders Equity: The market value of our investments declined on a YoY basis as they were impacted temporarily due to a bearish stock market conditions and other unfavorable factors which caused a decline in profit. Our finance is quite stable from the overall evaluation

226 二 經營結果檢討分析 Review and Analysis of the Results of Operations 單位 : 新臺幣仟元 Unit: NT$1, 年度 Yr 年度 Yr 2007 小計合計小計合計 增 ( 減 ) 金額 Amt Profit or (Loss) 變動比例 Variance Ratio 營業收入總額 Gross Sales $11,301,319 $12,905,853 (1,604,534) (12.4) 減 : 銷貨退回 Less : Sales Returns 162, ,010 (73,243) (31.0) 減 : 銷貨折讓 Less : Sales Allowances 42,564 20,161 22, 營業收入淨額 Net Sales 11,095,988 12,649,682 (1,553,694) (12.3) 營業成本 Cost of Sales 10,271,770 11,507,950 (1,236,180) (10.7) 營業毛利 Gross Profit 824,218 1,141,732 (317,514) (27.8) 已實現毛利 adjusted gross profit 824,683 1,145,789 (321,106) (28.0) 營業費用 Operating Expenses 715, ,444 (112,019) (13.5) 營業利益 Operating Income 109, ,345 (209,087) (65.7) 營業外收入 Non operating income 641,965 1,085,129 (443,164) (40.8) and gains 營業外費用 Non operating expenses 181, ,696 26, and losses 繼續營業部門稅前淨利 Income before income Tax 570,035 1,248,778 (678,743) (54.4) 所得稅 Income tax expense 107, ,602 (88,560) (45.3) 繼續營業部門稅後淨利 Net income 462,993 1,053,176 (590,183) (56.0) 本公司最近二年度營業收入 營業純益及稅前純益重大變化之主要原因及預期銷售數量與其依據, 對公司未來財務業務 之可能影響及因應計劃 1. 營業收入淨額減少 : 主要係受到金融風暴衝擊, 消費市場需求下滑, 尤以第四季更為顯著, 致整體營收較 96 年度減少 2. 營業利益減少 : 主要係訂單減少, 對採資本密集的晶圓代工獲利影響大, 以及半導體產品及影像產品原物料成本仍高, 減少毛利, 而營業費用則力持節省, 與營收減少比率略同下, 營業利益仍較 96 年度減少 3. 營業外收入及利益減少 : 主要係公司海外投資獲利減少所致 4. 營業外費用及損失增加 : 主要係受到金融風暴衝擊, 投資及存貨損失增加所致 1. Sales decrease: The major impact was the financial crisis which caused a decrease in market demand, especially prominent in the 4 th quarter. Total Sales declined compared to the same period of the previous year. 2.Operating Profit decrease: The drastic orders declined seriously impacted the capital intensive foundry service, the increased in raw material prices also affected the gross profit of our semiconductor related and imaging products. We successfully lowered our operational costs, however, as the ratio of sales drop was larger, operating profit declined compared to Increased in Non Operating income and gains : Major reason was an increased in profit injected by overseas investment

227 3. Non operating income & profit decrease : The major reason was due to the decline of profit in our overseas investment. 4. Non operating expenses and loss increase: Major impact was the financial crisis, causing losses in our investments and our inventory loss increased. 綜上分析結果, 本期營收衰退, 金融海嘯對未來經濟及需求影響仍無法完全掌握, 本公司採取資源整合策略, 降低資本支出及節約開支等作法, 確保足夠現金部位可因應不景氣, 另一方面將資源集中於新產品開發 提昇品質及彈性生產及銷售服務等能力以期推昇各項產品的市佔率 To sum up, we had a declined in our operation. As we still are uncertain about the impact of the financial crisis, we decided to try to integrate our resources and to lower capital expenses and other costs in order to ensure an adequate cash flow in case worst comes to the worst. On the other hand, we still focus in new product development, improve our product quality, production flexibility and sales services in hope to increase our market share. 三 現金流量檢討分析 Review and Analysis of Cash Flow 單位 : 新臺幣仟元 Unit: NT$1,000 期初現金餘額 Cash balance: beginning of period 全年來自營業活動淨現金流量 Net cash flow full year s operations 全年現金流出量 Total cash flow for full year 現金剩餘 ( 不足 ) 數額 Cash balance 現金不足額之補救措施 Cash deficiency 投資計劃 Investment plan 理財計劃 Financial plan 416, , , , 本公司 97 年度現金流量變動情形分析 : (1) 營業活動 : 主要係加強流動資產的債權管理, 收回資金, 致產生正的淨現金流入 827,043 仟元 (2) 投資活動 : 持續擴充海外生產據點及汰舊換新設備, 致產生淨現金流出 877,485 仟元 (3) 融資活動 : 因全球受金融風暴影響, 市場資金流動愈行險峻, 為降低營運風險及擴展海外據點, 透過提高長期負債, 致產生淨現金流入 148,989 仟元 2. 現金流動性不足之改善計劃 : 不適用 3. 未來一年現金流動性分析 : 1. Analysis of changes in company-wide cash flow, calendar year 2008: (1) Operations activities: As a result in our reinforcement in our current assets debt management control, we managed to reclaim funds and brought a net cash flow of 827,043thousands. (2) Investing activities: Due to an overseas production expansion and change of equipments, we had a net cash out of 877,485 thousands. (3) Financing activities: In an effort to minimize our operation risks and overseas expansion from the impact of financial crisis which caused liquidity difficulties, LSC raised its long term debt ratio which caused a net cash in of 148,989 thousands. 2. Plan to improve liquidity of cash holding: There is no such plan. 3. Analysis of liquidity forecast: Cash flow in the coming year. 未來一年現金流量變動情形分析 Analysis of cash flow in a year 單位 : 新臺幣仟元 Unit: NT$1,000 期初現金餘額 Cash balance: beginning of period 全年來自營業活動淨現金流量 Net cash flow full year s operations 全年現金流出量 Total cash flow for full year 現金剩餘 ( 不足 ) 數額 Cash balance 現金不足額之補救措施 Cash deficiency 投資計劃 Investment plan 理財計劃 Financial plan 515, , , ,

228 未來一年現金流量變動情形分析營業活動 : 預計銷售交易所產生之淨收入以及加強債權催收, 現金淨流入 408,666 仟元 投資活動 : 預計購置固定資產, 現金淨流出 99,961 仟元 融資活動 : 預計發放股利等, 致現金淨流出 410,454 仟元 Analysis of cash flow in a year Operation activities : We expect sales and the strengthening of credits payment to bring net income and cash and produce an operation net cash in of NTD408,666 thousands. Investing activities : We expect to purchase fixed assets and therefore a net cash flow out of NTD99,961 thousands. Financing activities : When execute our stocks dividends, we expect a net cash out of NTD410,454 thousands. 四 最近年度重大資本支出對財務業務之影響 : Important Capital expenditure in the Most Recent Calendar Year and Its Effect on the company s Operational and Financial Situation. : 重大資本支出及其資金來源之檢討與分析 : Review and Analysis of Important Capital Expenditures and Their Funding : ( 一 ) 重大資本支出之運用情形及資金來源及未來五年擬投資之資本支出性質 : Table listing details of important capital expenditures, source of funding, and planned spending in the next 5 years. 計劃項目 Planned Item 其他轉投資 Investment 敦南微電子 ( 無錫 ) 有限公司 Liteon Microelectronics (Wuxi) Co., Ltd 廠房擴增 Operation Expansion 實際或預期之資金來源 Estimated or Actual Source of funds 自有資金及貸款 Self Fund & Bank Loans 自有資金及貸款 Self Fund & Bank Loans 實際或預期之完工日期 Estimated End Date of projects 所需資金總額 Total expense 單位 : 新台幣及美金仟元 Units: NT$1000 or USD$1000 實際或預定資金運用情形 Estimated or Actual Capital Expenditure Executions 96 年度 Year 年度 Year 年度 Year 年度 Year 年度 Year 年度 Year USD18,000-18, NTD252,082 3, ,755 42,315 - ( 二 ) 預計可能產生效益 :(Expected Benefits) 增加投資子公司係配合本公司擴大營運規模而擴充海外子公司產能, 並降低單位生產成本, 前述之投資計劃預計能顯著增加本公司之獲利 擴建晶圓廠可增加月產能 2 萬片, 可提昇本公司的製程技術及競爭力, 朝更高技術產品發展, 提高銷售金額及毛利 We had increased investment to expand our subsidiaries overseas production capacity and reduce the unit production cost through economy of scale. We expect the project to help increase the company s profitability. We expect the foundry expansion to increase by 20,000 pieces wafer capacity per month, this will upgrade our process technology and competitive edge, and we will be able to produce higher tech products, raising our sales and profitability. 五 最近年度轉投資政策 其獲利或虧損之主要原因 改善計畫及未來一年投資計畫 Investments in Outside Companies in the Most Recent Calendar Year: Policy Guidelines, Major Reasons behind Profit/Loss of Such Investments, Improvement Plans, and Investment Plans for the Coming Year

229 轉投資政策 : 本公司之轉投資皆經過嚴謹的投資效益評估, 並以敦南核心事業為主,97 年度投資獲利為新台幣 307,589 仟元 轉投資獲利及虧損之主要原因 :97 年度投資獲利為新台幣 307,589 仟元, 本公司以成為業界領導廠商為目標, 透過投資進行上下游整合及策略聯盟有成, 逐年獲利 Investment Policy : LSC will undergo a thorough investment evaluation for each investment, with a focus in our core business. Reasons for profit or loss in outside companies investments :the total investment returns were NTD 307,589 thousands in Our company aims to become leader in our industry and through integration and strategy alliances to generate profit. 未來一年投資計劃 : 處分非核心事業 Plan for the following year : Execute non core business. 六 風險事項應分析評估最近年度及截至年報刊印日止之下列事項 : 1 利率 匯率變動 通貨膨脹情形對公司損益之影響及未來因應措施 Changes in interest and foreign exchange rates and inflation all exert a material effect on profit/loss of the company and call for appropriate measures by the company to protect itself. (1) 對公司損益之影響如下 (Loss/Gain caused by risk factors): 項目 Risk factor 利息收支 Interest, paid/received 兌換損益 Foreign exchange rate change 97 年度 ( 單位 : 新台幣仟元 ) Year 2008 (Unit : NT$1,000) (93,174) 34,711 (2) 未來因應措施如下 (Protective measures to be taken): 利率 通貨膨脹方面 (Interest rate change and inflation) 本公司與銀行保持密切聯繫, 並注意市場之變化, 以向銀行取得較優惠之借款利率 Our company always keeps in touch with banking institutions and also watches the financial market and business cycles very closely, so that we could get favorable rates for our loans. 匯率變動方面 (Foreign exchange rate fluctuation) 隨著本公司外銷金額逐漸攀升, 本公司將加強外匯風險之管理 As our sales to foreign countries climb constantly, we will pay ever closer attention to risks associated with foreign exchange rate fluctuations. 收集匯率資料, 充分掌握匯率走勢, 並請往來銀行提供專業諮詢及建議, 並決定轉換台幣之時點或保留於外匯帳戶之中 Collect information on foreign exchange markets to understand world trends; consult experts in the banks we do business with; make judicious decisions on when and where to change foreign currency into NT dollars and/or to keep funds in foreign currency accounts. 開立外幣存款帳戶, 進行外匯部位的管理, 在資金調度上採行以自有外匯收入支應外匯支出, 以有效降低匯兌風險 Open foreign currency accounts and make timely decisions in their management; and, as a matter of principle, make foreign currency payments with the same foreign currency on hand to minimize foreign exchange risks. 善用外匯避險之衍生性商品, 以規避匯率變動所產生之風險 Make good use of derivative financial instruments to avoid risks associated with foreign exchange rate fluctuations

230 2 從事高風險 高槓桿投資 資金貸與他人 背書保證及衍生性商品交易之政策 獲利或虧損之主要原因及未來因應措施 To measures the Policy on Making High-Risk, High-Leverage Investments, Granting Loans to Outsiders, Doing Endorsement and Guarantees; and on Derivatives Trading. Also, Measures to Protect the Company against Risks Causing Excessive Profits/Losses. 本公司無從事高風險 高槓桿投資 截至目前為止並無資金貸與他人及背書保證之情事 ; 至 97 年 12 月 31 日止無從事衍生性金融商品之交易 本公司之財務避險策略係以達成規避大部分公平價值變動或現金流動風險為目的 茲就交易政策 獲利或虧損之主要原因及未來因應措施等說明如後 : Our company makes no high-risk, high leverage investments. We were not involved in any fund loan or endorsement issues, and up till Dec 31 st 2007, we were not engaged in any derivative financial commodities transactions. Our major financial strategy employed is to protect ourselves against risk: to ensure a safe cash flow and to avoid volatility in fair market value. Our transaction policies, major reasons for profit and loss, and futures management measurements are explained in details as below: change foreign exchange futures contracts, interest rate swap and other derivative products are designed to avoid foreign exchange risks when our net assets/net debts are denominated in foreign currencies or when interest payments we make are calculated at floating rates. This topic will be dealt with in greater detail as below: (1) 交易政策 (Policy on derivatives trading) 本公司從事衍生性商品交易之政策係以規避風險為目的, 交易商品以能規避公司業務經營所產生的風險為主 交易對象為信用良好之銀行, 預期不致產生重大信用風險 The purpose of our derivatives trading is to protect ourselves against risks. The product we choose ought to serve this main purpose. We expect little or no credit risks since we do such trading only with reputable banks of good credit rating. (2) 獲利或虧損之主要原因及未來因應措施 (Main causes behind profit/loss and protective measures against risks) 本公司為規避浮動利率計息負債之利率波動風險而從事之利率交換合約, 於九十七年度產生之淨損失計 NTD1,142 仟元 本公司之避險策略係以能夠達成規避大部份市場價格風險為目的 本公司以與被避險項目公平價值變動呈高度負相關之衍生性金融商品作為避險工具, 並作定期評估 ; 且公司未來衍生性商品之操作亦將以規避風險為目的 As debts at floating interest rates are subject to high risks when interest rates fluctuate vehemently, our company has entered into interest rate swap contracts to minimize exposure to such risks. We produced a net loss of NTD1,142 thousands in Likewise, our company has also engaged in foreign exchange futures trading to avoid being overly exposed to risks of holding or denominating our assets and/or debts in foreign currencies. We have tried to avoid/neutralize most of the risks in the market and to use derivative type of financial products, which move in inverse proportion to the changes of fair value in the market And we always do periodic reviews and assessments. The purpose of our derivatives trading will remain the same in the future. 3 最近年度研發計畫 未完成研發計畫之目前進度 須再投入之研發費用 預計完成量產時間 未來影響研發成功之主要因素 R&D Plans of the Latest Calendar Year; Present Status of On-going R&D Plan; Additionally Needed R&D Funding; Target Date of Mass Production; Major Factors/ Requirements of Successful R&D Work in the Future

231 項次 item 計畫開發之產品 Under Development Products 6000 瓦 SMC 表面黏著封裝突波抑制器 6KW TVS in SMC surface mount package GBJ 橋式整流器自動化封裝製程 Automation process for GBJ bridge rectifier ESD 保護 SOT-523 表面黏著元件 ESD protection device in SOT-523 surface mount package ESD 保護 SOT-143 表面黏著元件 ESD protection device in SOT-143 surface mount package ESD 保護 SOD-883 表面黏著元件 ESD protection device in SOD-883 surface mount package 低容值 ESD 保護 SOD-882 表面黏著元件 Low Cj ESD protection device in SOD-882 surface mount package 低容值 ESD 保護 SOT-23/363/523/563 表面黏著元件 Low Cj ESD protection device in SOT-23/363/523/563 Surface mount package 低容值 ESD 保護 4/6/8/10 pin QFN 方形元件 Low Cj ESD protection device in 4/6/8/10 pin package 2 / 4 安培 GBP 橋式整流器 2/4A bridge rectifier in GBP package 10 1 安培蕭特基二極體 SMA_flat 表面黏著元件 1A Schottky diode in SMA_flat surface mount package 11 3 安培蕭特基二極體 SMA_flat 表面黏著元件 3A Schottky diode in SMA_flat surface mount package 千瓦 R-6 軸向封裝突波抑制器 20KW TVS in R-6 axial plastic diode 13 EMI 濾波 16pin QFN 方形元件 EMI filter in 16 pin QFN package 14 低功率晶閘管表面黏著封裝 low power SIDAC in surface mount package 15 8A-16A 800V 高溫 (Tj=150C) 雙向晶閘管 High Temp TRIAC family from 8A to 16A 16 4A-16A 800V 邏輯雙向晶閘管 800V Logic TRIAC family from 4A to 16A BCD-600V process development V BCD 製程開發 18 BCD040-IV process development BCD040-IV 製程開發 目前開發進度 Progress 驗證階段 Function Testing 驗證階段 Function Testing 技術評估中 In evaluating 技術評估中 In evaluating 驗證階段 Function Testing 技術評估中 In evaluating 技術評估中 In evaluating 設計修改階段 In Re-Design 樣品製作階段 Sample Producing 樣品製作階段 Sample Producing 技術評估中 In evaluating 驗證階段 Function Testing 驗證階段 Function Testing 晶片設計階段 In chip developing 規格制定階段 Spec definition 技術評估階段 evaluating In Design 設計階段 In SPICE Making 電晶體模擬參數製作階段 Unit:NTD 單位 : 元 應再投入之研發費用 R&D Expenditure 預計完成量產時間 MP Date 151,000 2Q, Q, ,500 4Q, ,500 4Q, Q, ,500 4Q, ,000 4Q 09 81,500 3Q ,500 3Q 09 13,500 2Q' 09 9,000 3Q' ,000 2Q' ,000 2Q' 09 1,345,000 4Q09 120,000 1Q10 840,000 2Q10 12,000,000 4Q, 09 2,500,000 2Q,

232 項次 item 計畫開發之產品 Under Development Products BCD-600V process development 600V BCD 製程開發 Enhanced 24V bipolar process development 改善加強 24V 雙極電晶體製程開發 Low cost / High speed mono 200dpi CIS 低成本 / 高速單色 200dpi CIS 接觸式影像感測器 Multi-channel 1200/2400/4800 dpi Color CIS 彩色多通道 1200/2400/4800 DPI 接觸式影像感測器 A3 High Speed CIS Multi-channel Color CIS 23 A3 高速彩色多通道接觸式影像感測器 High Speed Multi-channel Digital Color CIS 24 高速數位信號輸出多通道彩色接觸式影像感測器 Ultra low cost / Low noise color 1200dpi CIS 25 超低成本 / 低雜訊彩色 1200DPI 接觸式影像感測器 SMT Type Fixed Focus VGA SMT VGA 手機用相機模組 Low Cost Fixed Focus VGA/1.3M/2M CCM 低成本定焦式 VGA/1.3M/2M 相機模組 SMT NB Fixed Focus VGA SMT VGA 筆記型電腦用相機模組 5 Mega Pixel AF CCM New Product Development 500 萬畫素自動對焦 CCM 新產品研發 SMT Type Fixed Focus VGA SMT VGA 手機用相機模組 Low Cost Fixed Focus VGA/1.3M/2M CCM 低成本定焦式 VGA/1.3M/2M 相機模組 SMT NB Fixed Focus VGA SMT VGA 筆記型電腦用相機模組 5 Mega Pixel AF CCM New Product Development 500 萬畫素自動對焦 CCM 新產品研發 8 Mega Pixel AF CCM New Product Development 800 萬畫素自動對焦 CCM 新產品研發 目前開發進度 Progress In Design 設計階段 In Development 開發階段 規劃階段 In Plan 樣品製作階段 Sample Producing 規劃階段 In Plan 設計修改階段 In Re-Design 設計修改階段 In Re-Design 完成 Finish developing 完成 Finish developing 完成 Finish developing 完成 Finish developing 完成 Finish developing 完成 Finish developing 完成 Finish developing 完成 Finish developing In-Sample Test 樣品測試階段 10 Mega Pixel Mono Fixed Focus CCM New Product 設計階段 Development on MFP In Design 1000 萬畫素黑白定焦 CCM 新產品研發於多功能事務機 Netbook PC Fixed Focus 1.3 Mega CCM 設計階段 130 萬畫素筆記型電腦用相機模組 In Design Low Cost Fixed Focus 3M CCM 設計階段低成本定焦式 3M CCM In Design 12 Mega Pixel AF CCM New Product Development 1200 萬畫素自動對焦 CCM 新產品研發 規劃階段 In Plan 應再投入之研發費用 R&D Expenditure 預計完成量產時間 MP Date 15,000,000 1Q, 09 3,500,000 1Q, 09 3,000,000 4Q, 09 1,000,000 2Q, 09 3,000,000 4Q, 09 2,000,000 3Q, 09 2,000,000 3Q, 09 3,000,000 2Q 08 2,000,000 3Q 08 3,000,000 4Q 08 3,000,000 1Q 09 3,000,000 2Q 08 2,000,000 3Q 08 3,000,000 4Q 08 3,000,000 1Q 09 5,000,000 2Q 09 5,000,000 3Q 09 3,000,000 3Q 09 3,000,000 3Q 09 6,000,000 4Q

233 未來影響研發成功之主要因素 (Major factors/requirements of successful R&D work in the future.): * 項的成功, 是基於事先製程模擬的準確性, 模組製程的開發及良好控制也非常重要. 開發結束前研發人員也必須驗證製程與元件的可靠度. * Success in developing these processes is based on accurate and correct process simulation beforehand. It s also important that the module processes have to be available and in good control. Before completion of process development, the R&D team has to confirm the reliability of processes and devices. * 項的成功, 是基於事先製程模擬的準確性, 模組製程的開發及良好控制也非常重要. 開發結束前研發人員也必須驗證製程與元件的可靠度. *21-25 Success in developing these processes is based on accurate and correct process simulation beforehand. It s also important that the module processes have to be available and in good control. Before completion of process development, the R&D team has to confirm the reliability of processes and devices. * 項的成功在於 hot bar 製程的導入, 人員的訓練及機台之精確度, PCB, Holder & Lens 設計也要特殊製程調整. * 26-28: Success of implement the Hot bar new process, control the precision of employee operation, and how well we fine tune the PCB, Holder & Lens design. * 項的成功在於鏡片組裝之精確度, VCM 的功能和尺寸強化, 以及測試軟硬體之開發. 尤其是提升人員的高畫素專業技術訓練及導入自動機台之精確度, * 29-38: Success of the precision of the Lens assembly process, VCM Function & Dimension optimization, and also need to develop the hardware and software for the module testing, especially for employee training to grow up the High Mega Pixel technology with accuracy of advanced automation equipment. 4. 最近年度及截至年報刊印日止, 國內外重要政策及法律變動對公司財務業務之影響及因應措施 : Important Changes in Government Policies and Laws/Regulations at Home and Abroad that Could Affect Operations and Finance of Our Company in the Latest Calendar Year and Current Year (up to the day this Annual Report goes to press): 本公司經營係遵循國內及國外轉投資國家之相關現行法令規範, 駐外人員亦不定時將當地重要政策及法律資訊回傳國內, 以供管理階層參考, 故國內外重要政策及法令變動影響, 本公司均能有效回應及掌握 In carrying out all its business operations, our company strictly abides by the laws and regulations of the country it and its foreign branches reside in. Besides paying close attention to the government policies, laws and regulations of our own country, we also ask our staffs posted in foreign countries to keep the company and its management informed on such matters in the countries we operate in. Should there be important changes in this regard at home and abroad, our company is well prepared to, and can cope effectively with them in a timely manner. 5 最近年度及截至年報刊印日止, 科技改變及產業變化對公司財務業務之影響及因應措施 : Important Changes in the Industry and on the Science/Technology Front that Could Affect Operations and Finance of Our Company in the Latest Calendar Year and Current Year (up to the day this Annual Report goes to press): 本公司係所屬產業的領導廠商之一, 對技術研發及創新原為營運不可或缺之計劃, 同時也為本公司主要的競爭利基, 故科技改變對本公司財務業務有正面積極效應, 本公司也將持續維持研發與技術領先之地位 As a leader in the industry, we consider technology and innovation absolutely indispensable elements in our plans on all levels. For they are the foundations on which our progress and profits are built; and they wield the most essential positive influence on our business operations -230-

234 and financial development. Therefore, we are determined and will do our best to keep the company on the leading edge of science/technological development. 6. 最近年度及截至年報刊印日止, 企業形象改變對企業危機管理之影響及因應措施 : Important Changes Affecting Our Corporate Image that Might Call for Crisis Management Measures and Action in the latest calendar year and the current year (up to the day the Annual Report goes to press): 本公司經營宗旨以品質 誠信及創新為原則, 企業形象良好, 且為上市公司以吸引更多優秀人才進入公司服務, 厚植經營團隊實力, 再將經營成果回饋股東大眾, 盡企業應有之社會責任, 因此並無危及企業形象之情事發生, 未來本公司在追求股東權益最大化同時, 亦將善盡企業之社會責任, 讓企業形象更上層樓 Following strictly the three principles of quality, integrity and innovation in our operations, we have built an excellent image and reputation for the company. This way, we can attract more and better qualified staff, enhance the performance of our team, and bring handsome returns to all our shareholders. Furthermore, in addition to maximizing our shareholders equity, we will also take seriously our social responsibilities, and bring benefits and care to the society as a whole. 7. 進行併購之預期效益 可能風險及因應措施 : 目前並無併購之計畫 Expected Benefits and Risks Associated with Acquisition and Merger in the Latest Calendar Year and Current Year (up to the day this Annual Report goes to press): None 8. 擴充廠房之預期效益 可能風險及因應措施 : Expected benefits and risks associated with production expansion and our plans to cope with it. 預計可因製程提昇及產能擴大而得以生產毛利較高的高階產品並增加公司獲利, 但因金融風暴之影響可能會持續影響景氣及市場需要, 公司採階段性擴增設備及產能 We expect the process upgrade and production capacity expansion to bring in more profit due to the ability to produce higher end products. However, the benefits might be deferred as the financial crisis might still impact market demand. 9. 進貨或銷貨集中所面臨之風險及因應措施 Risks of Procurement concentration and Over-Reliance on a Few Large Customers in the latest calendar year and the current year (up to the Day this Annual Report goes to press). (1) 進貨集中風險評估 (Risks of Procurement Concentration) 本公司主要進貨對象為本公司之海外子公司,97 年度前二大進貨供應商之比重達 87%, 惟考量交易模式係採母公司接單, 子公司從事生產並由子公司直接出貨之三角貿易型態下, 尚不致對本公司產生重大風險 -231-

235 We rely mainly on our subsidiaries overseas for supplies. In Calendar Year 2008 the top two of them shipped to us 87 percent of all the supplies. In spite of this, the risk of concentration of procurement is not unduly heavy, when we consider that things are arranged in the following triangular trade pattern: (1) orders taken by the parent company, (2) production by the subsidiary and (3) shipment dispatched directly from the subsidiary. (2) 銷貨集中風險評估 (Risks from Over-reliance on too Few Large Customers) 本公司近二年主要之銷貨對象 ( 佔銷貨總額 10% 以上者 ) 佔本公司銷貨總額約二成, 其餘銷貨總額比例均不及 10%, 客源尚屬分散, 應無銷貨集中之風險 In the recent two years our largest customers (each of them taking up 10 percent or more of our total sales) order volume was approximately 20 percent of our company s total sales. No other customer had a proportion of 10 percent or more. Our customers and their order volume are considered fairly evenly distributed. Risks of overly heavy reliance on too few customers are relatively low. 10. 董事 監察人或持股超過百分之十之大股東, 股權之大量移轉或更換對公司之影響 風險及因應措施 : 無 Risks and Other Effects Associated with Massive Transfer of Shares by Holders of More than 10 percent of Company Shares, including Company Board Directors and Supervisors, in the Latest Calendar Year and Current Year (up to the day this Annual Report goes to press): None 11. 經營權之改變對公司之影響 風險及因應措施 : 無 Impact from changes of management and our plans to cope with it : None 12. 訴訟或非訟事件,(Risks Involving Lawsuits and Other disputes): 最近年度及截至年報刊印日止, 公司及公司董事 監察人 總經理 實質負責人 持股比例超過百分之十之大股東及從屬公司之重大訴訟或非訟事件已判決確定或尚在繫屬中, 其結果可能對股東權益或證券價格有重大影響者 : 無 Court Conviction/Sentencing and/or Imprisonment of Board Directors, Supervisors, President or Major Holders of More than 10 percent of Company or Affiliated Companies Shares as a Result of Law Suits. Their Impact on Shareholders Equity or Share Price of the Company in the Latest Calendar Year and Current Year (up to the day this Annual Report goes to press): None has been reported. 七 其他重要事項 : 無 Other Important Matters:No other important matters have been reported

236 特別記載事項 Special Reports 一 關係企業合併營業報告書 Merger and Acquisition of Affiliated Companies ( 一 ) 關係企業概況 (Overview of affiliated enterprises) 敦南科技股份有限公司 Liteon Semiconductor Corp. (TWN) 100% Smart Power Holdings Group Co., Ltd. (BVI) 100% Dyna International Holding Co., Ltd. (BVI) 100% Dyna Image Corp., the Philippines (PHI) 100% DYNA International Co., Ltd. (BVI) 100% Lite-on Semiconductor (HK) Limited 100% On-Bright Electronics (Hongkong) Co., Limited 昂寶電子 ( 上海 ) 有限公司 On Bright Electronics(Shanghai) Co.Ltd 100% 100% 100% 敦南微電子 ( 無錫 ) 有限公司 (Wuxi CHINA)Liteon Microelectronics Co. Ltd 上海旭福電子有限公司 Shanghai Seefull Electronics Co.Ltd 敦南科技 ( 無錫 ) 有限公司 Liteon Semiconductor (Wuxi)Co. Ltd ( 二 ) 各關係企業基本資料 (Basic Information and data of affiliated companies) 企業名稱 Name of enterprise 上海旭福電子有限公司 Shanghai Seefull Electronics Co. Ltd 設立日期 Founding date 地址 Address 中國上海松江縣洞涇工業區振興路 6 號 No.6 Zhenye Rd., Dongjing Industrial Area Songjiang County,Shanghai. China 單位 : 新臺幣 / 美金千元 Unit: NT$/USD1,000 實收資本額 Paid-in capital USD 26,000 主要營業或生產項目 Main business/ product 穩壓開關整流二極體及橋式整流器 Rectifiers Diodes and Bridge Rectifiers -233-

237 企業名稱 Name of enterprise DYNA IMAGE CORPORATION HILIPPINES DYNA INTERNATIONAL HOLDING CO., LTD. DYNA INTERNATIONAL CO., LTD. 敦南科技 ( 香港 ) 有限公司 Liteon Semiconductor (HK) Co. Ltd 敦南科技 ( 無錫 ) 有限公司 Liteon Semiconductor (Wuxi) Co., Ltd 昂寶電子 ( 上海 ) 有限公司 On Bright Electronics (Shanghai) Co., Ltd 敦南微電子 ( 無錫 ) 有限公司 Liteon Microelectronics (Wuxi) Co., Ltd SMART POWER HOLDINGS GROUP CO., LTD. LITE-ON SEMICONDUCTOR (KOREA) CORPORATION 設立日期 Founding date 地址 Address LOT 1&2, BLOCK 24, PHASE 4, PEZA ECOZONE, ROSARIO, CAVITE 4106, PHILIPPINES 實收資本額 Paid-in capital NTD 742, BRITISH VIRGIN ISLANDS NTD 3,117, BRITISH VIRGIN ISLANDS USD 90, Rooms C C Wu Building, Hennessy Road, Wanchai,HK 江蘇省無錫新區珠江路 45 號 No.45,Zhu Jiang Rd. New District, Wuxi City, Jiangsu, PRC Postal: 上海張江高科技園區碧波路 690 號 2 號 101 室 Room 101, Building 2, 690 Bi Bo Road Zhangjiang Hi-Tec Park Shanghai, China, 江蘇省無錫出口加工區 J7-J8 地塊 Land J7-J8, Export Processing Zone, Wuxi City, Jiangsu, PRC USD 93,448 USD 33,000 USD 4,390 USD30, BRITISH VIRGIN ISLANDS NTD 78, ( 註 3) 1 F, West Wing, 485-1, Daeheungdong,Mapogu, Seoul, Korea RM CC WU BLDG Hennessy Rd Wanchai HK USD 1,500 主要營業或生產項目 Main business/ product 影像感測器 Contact Image Sensor Investment & Trading Activities Investment & Trading Activities Investment & Trading Activities 生產和銷售光電元件 整流器及功率半導體 Manufacture & sell Opto-electronics components, Rectifiers and Power Transistors 二極體晶粒及晶圓之設計 製造及銷售 Design, manufacture and sellf Diode chip and wafer 金屬氧化物半導體技術 雙極體技術製得之電路等 Metal oxide semiconductors, bipolar processed circuit etc Investment & Trading Activities Develop Power Discrete Devices On-Bright electronics USD 7,401 Investment Activities (Hong Kong) Co., Limited 註 1: 包含所有關係企業 Notes 1: List all affiliated companies regardless of size 註 2: 包含關係企業工廠產品之銷售值超過控制公司營業收入百分之十者 Notes 2: If an affiliated company has set up a plant whose products generate revenue which exceeds 10 percent of that of the mother company, the plant should be listed in the above itemized fashion. 註 3:Liteon Semiconductor (korea) Corp 已於 97 年 7 月清算解散 Notes 3Lite-On Semiconductor (Korea) Corporation was liquidated in July 2008 註 4: 報表日之兌換率如下 : Notes 4: Exchange rate on the date of Balance sheet USD $1=NT$ RMB $1=NT$ ( 三 ) 推定為有控制與從屬關係者其相同股東資料 (Shareholders in Control of Several Companies): 無 :none ( 四 ) 整體關係企業經營業務所涵蓋之行業 : 影像感測器, 二極體,IC 設計及進出口貿易. (Major Lines of Business the Affiliated Companies Are Pursuing: Image sensors, diodes, IC design, export-import business.) -234-

238 (1) 本公司對 DYNA IMAGE CORPORATION PHILIPPINES 敦南科技 ( 無錫 ) 有限公司 上海旭福電子有限公司及敦南微電子 ( 無錫 ) 有限公司經營業務之關係 : 委託加工 Our company orders OEM/ODM products from DYNA IMAGE CORPORATION PHILIPPINES, Liteon Semiconductor (Wuxi) Co. Ltd, Shanghai Seefull Electronics Co. Ltd and Liteon Microelectronics (Wuxi) Co. Ltd. (2) 本公司對 LITE-ON SEMICONDUCTOR (KOREA) CORPORATION 經營業務之關係 : 委託研發 We entrust LITE-ON SEMICONDUCTOR (KOREA) CORPORATION with R&D work. ( 五 ) 各關係企業董事 監察人及總經理資料 (Directors, Supervisors and President of Affiliated Companies): 單位 : 仟股 ;% Unit: thousand shares; % 持有股份 ( 註 2)( 註 3) 職稱 ( 註 1) Shares held 2, 3 Title 1 企業名稱 Name of enterprise DYNA IMAGE CORPORATION PHILIPPINES DYNA INTERNATIONAL HOLDING CO., LTD. DYNA INTERNATIONAL CO., LTD. 董事長 chairperson 董事長 chairperson 董事長 chairperson 敦南科技 ( 香港 ) 有限公司董事長 Liteon Semiconductor (HK) Co. Ltd chairperson 敦南科技 ( 無錫 ) 有限公司 Liteon Semiconductor (Wuxi) Co. Ltd 上海旭福電子有限公司 Shanghai Seefull Electronics Co., Ltd 昂寶電子 ( 上海 ) 有限公司 On Bright Electronics (Shanghai) Co., Ltd 敦南微電子 ( 無錫 ) 有限公司 Liteon Microelectronics (Wuxi) Co., Ltd 董事長 chairperson 董事長 chairperson 董事長 chairperson 董事長 chairperson 姓名或代表人 Name: shareholder or representative 敦南科技股份有限公司法人代表陳忠雄 Liteon Semiconductor Corp., Investor Rep : C.H Chen 敦南科技股份有限公司法人代表宋恭源 Liteon Semiconductor Corp., Investor Rep : Raymond Soong DYNA INTERNATIONAL HOLDING CO., LTD. 法人代表宋恭源 Liteon Semiconductor Corp., Investor Rep : Raymond Soong DYNA INTERNATIONAL CO., LTD. 法人代表宋恭源 Liteon Semiconductor Corp., Investor Rep : Raymond Soong DYNA INTERNATIONAL CO., LTD. 法人代表宋恭源 Liteon Semiconductor Corp., Investor Rep : Raymond Soong 敦南科技股份有限公司法人代表宋恭源 Liteon Semiconductor Corp., Investor Rep : Raymond Soong DYNA INTERNATIONAL CO., LTD. 法人代表陳忠雄 Liteon Semiconductor Corp., Investor Rep : C.H Chen DYNA INTERNATIONAL CO., LTD. 法人代表宋恭源 Liteon Semiconductor Corp., Investor Rep : Raymond Soong 股數 Shares held 持股比例 % 104, % 33, % 33, % 100, % RMB 268,670 RMB 213,380 RMB 35,862 RMB 223, % 100% 100% 100% -235-

239 企業名稱 Name of enterprise SMART POWER HOLDINGS GROUP CO., LTD. On-Bright electronics (Hong Kong) Co., Limited 職稱 ( 註 1) Title 1 董事長 chairperson 董事長 chairperson 姓名或代表人 Name: shareholder or representative 敦南科技股份有限公司法人代表陳忠雄 C. H Chen Liteon Semiconductor Corp., Investor Rep : C.H Chen 敦南科技股份有限公司法人代表陳忠雄 C. H Chen Liteon Semiconductor Corp., Investor Rep : C.H Chen 持有股份 ( 註 2)( 註 3) Shares held 2, 3 股數持股 Shares held 比例 % % 8, % 註 1: 關係企業如為外國公司, 列其職位相當者 Notes:1: In the case of an affiliated foreign company where titles are different, please list an appropriate and equivalent title. ( 六 ) 各關係企業營運概況 (Operational Status of Affiliated Companies) 單位 : 新臺幣千元 Unit: NT$1,000 企業名稱 Name of company Dyna Image Corporation Philippines DYNA INTERNATIONAL HOLDING CO., LTD. DYNA INTERNATIONAL CO., LTD. Liteon Semiconductor (HK) Co. Ltd Liteon Semiconductor (Wuxi) Co. Ltd Liteon Microelectronics (Wuxi) Co. Ltd Shanghai Seefull Electronics Co.,Ltd On-Bright electronics (Hong Kong) Co., Limited On-Bright Electronics (Shanghai) Co., Ltd SMARTPOWER HOLDINGS GROUP CO., LTD. LITE-ON SEMICONDUCTOR 資本額 Capitalization 資產總值 Total asses 負債總額 Total debt 淨值 Net worth 營業收入 Revenue 營業利益 ( 損 ) Operational income 本期 ( 損 ) 益 ( 稅後 ) Profit/loss after tax 每股盈餘 ( 元 )( 稅後 ) Per share surplus in NT$ (after tax) 742,174 1,336, , ,658 2,456,868 40,278 (92,584) (0.88) 3,117,841 3,896,037 3,896, ,975 N/A 2,960,614 4,903,486 1,277,635 3,625,851 5,859,334 (83) 125,380 N/A 3,065,102 3,625,775 3,625,775 (65) 62,925 N/A 1,101,510 2,541,552 1,159,328 1,382,224 2,814,150 23,625 7,132 N/A 934,636 1,309, ,320 1,086,378 1,687,557 11,502 26,261 N/A 804,046 1,976, ,643 1,157,376 3,381,846 (12,516) 8,836 N/A 242, , ,186 3,595 N/A 142, ,811 87, , , , ,232 N/A 78,366 (1,577) N/A 註 3 5,158 (499) (1,577) N/A -236-

240 企業名稱 Name of company (KOREA) ORPORATION 資本額 Capitalization (Note 3) 資產總值 Total asses 負債總額 Total debt 淨值 Net worth 營業收入 Revenue 營業利益 ( 損 ) Operational income 註 1: 包含所有關係企業 註 2: 關係企業如為外國公司, 相關數字應以報告日之兌換率換算為新台幣列示 註 3:Liteon Semiconductor (korea) Corp 已於 97 年 7 月清算解散 本期 ( 損 ) 益 ( 稅後 ) Profit/loss after tax 每股盈餘 ( 元 )( 稅後 ) Per share surplus in NT$ (after tax) Notes: 1: All affiliated companies, regardless of size, should be included in this table. 2: In the case of an affiliated foreign company, foreign currency data should be reported after being converted into NT$ at the exchange rate prevailing on the reporting date 3: Lite-On Semiconductor (Korea) Corporation was liquidated in July

241 二 關係企業合併財務報表 關係企業合併財務報表聲明書 本公司民國九十七年度依 關係企業合併營業報告書關係企業合併財務報表及關係報告書編製準則 應納入編製關係企業合併財務報表之公司與依財務會計準則公報第七號應納入編製母子公司合併財務報表之公司均相同, 且關係企業合併財務報表所應揭露相關資訊於前揭母子公司合併財務報表中均已揭露, 爰不再另行編製關係企業合併財務報表 特此聲明 敦南科技股份有限公司 負責人 : 宋恭源 中華民國九十八年三月三日 ( II ) Consolidated Financial Report of All Affiliated Companies Remarks on Consolidated Financial Report The Liteon Semiconductor Corporation has filed its Consolidated Annual Financial Report of Parent and Subsidiary Companies in accordance with the Guidelines for Financial and Accounting Reports (7th version). The companies covered therein are identical with those that should be included in the Consolidated Financial Report of Affiliated Companies of 2008 to be filed in accordance with the Guidelines for Filing Consolidated Business Report, Consolidated Financial Report and Affiliation Report of Affiliated Companies. Since they are the same companies that we should report on and the same information on them that should be reported has already appeared in the above-mention Parent-Subsidiary Companies Report, we decided not to file the other consolidated report of affiliated companies to avoid unnecessary repetition. Person In charge of Liteon Semiconductor Corp. March 3,

242 三 關係企業報告書 : 不適用 Reports of Affiliated Companies: Not applicable 四 最近年度及截至年報刊印日止, 私募有價證券辦理情形 : 不適用 Up to the day this Annual report goes to press, Private Placement of Company Securities : Not Applicable 五 最近年度及截至年報刊印日止子公司持有或處分本公司股票情形 : 無 Subsidiary Companies holding or executing LSC shares (Up to the day this report goes to press) : None 六 其他必要補充說明事項 : 無 Other Essential Supplementary Information: None 最近年度及截至年報刊印日止, 如發生本法第三十六條第二項第二款所定對股東權益或證券價格有重大影響之事項, 亦應遂項載明 : 無 Other mandatory disclosure items which will affect Shareholders equity or share price according to article 36, clause 2, item 2 of the Security Exchange Law (up to the date this report goes to press) : None -239-

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