2005year.pdf - Liteon Semi
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Transcript of 2005year.pdf - Liteon Semi
目 錄
致股東報告書 公司概況
公司簡介 公司組織 資本及股份 公司債辦理情形 特別股辦理情形 海外存託憑證辦理情形 員工認股權憑證辦理情形 併購(包括合併、收購及分割) 之辦理情形
營運概況 業務內容 市場及產銷概況 最近二年度及截至年報刊印日止從業員工資料 最近年度及截至年報刊印日止環保支出資訊 勞資關係 截至年報刊印日仍有效存續及最近年度到期之重要契約
資金運用計劃執行情形 截至年報刊印日之前一季止,前各次發行或私募有價證券尚未完成 或最近三年內已完成且計畫效益尚未顯現之計畫內容 截至年報刊印日之前一季止前款之各次計畫之執行情形
財務概況 最近五年度簡明資產負債表、損益表及會計師查核意見 最近五年度財務分析 最近年度財務報告之監察人審查報告 最近年度財務報表 最近年度合併財務報表 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
財務狀況及經營結果之檢討分析與風險管理 財務狀況檢討分析 經營結果檢討分析 現金流量檢討分析 最近年度重大資本支出對財務業務之影響 最近年度轉投資概況 風險管理之檢討分析
公司治理運作情形 上市上櫃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形及原因 會計師資訊
特別記載事項 關係企業概況 公司內部控制制度執行狀況 董事或監察人對董事會通過重要決議有不同意見且有記錄或書面聲明者 私募有價證券辦理情形 子公司持有或處分本公司股票情形 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 最近年度及截至年報刊印日止,公司對其內部人員違反內部控制情形 其他必要補充說明事項
依證券交易法第三十六條第二項第二款規定應揭露事項
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Contents
Letter to Shareholders Company Background
Company overview Organization Capital & shares Bonds issue Issue of preferred stock Issue of overseas depositary receipts Issue of warrants to employees Merger and Acquisition proceedings
Report on Business Operations Overview of business Market & business of our major product groups Human Resources information Report on environmental protection and related expenditures Labor relations Major contracts in force
Implementation of Capitalization Program The capitalization program of Liteon Semiconductor Corporation, such as equity issue or private placement, remains not yet implemented or unfinished The details of implementation of the above-mentioned programs
Financial Position Brief Balance Sheet, Income Statement and CPA’s audited opinion for the latest 5 years Financial analysis for the latest 5 years Supervisor’s report Financial report for the latest few calendar years Consolidated financial report The effects of financial turnover rate to our company’s financial situation
Financial Status, Results of Operations & Risk Factors Financial status review and analysis Review and analysis of the results of operation Review and Analysis of Cash Flow Important Capital expenditure & its effect on company’s operational and financial situation Investments in outside companies Risk control review and analysis
Operations and Management of the Company Management & operations of Listed and Over-the-Counter companies: Difference between theoretical models and real world conditions How & Why CPA information
Special Reports Report on affiliated companies Internal control system Dissenting or other reports filed by Directors/Supervisors in connection with important resolutions passed by the Board of Directors Private placement of Company Securities Company shares held and/or traded by its subsidiaries Important resolutions passed at the Shareholders conference and Board Meetings Lawful punishment inflicted on the company or its personnel against employees for violating internal regulations Other essential supplementary information
Other mandatory disclosure items (according to article 36, clause 2, item 2 of the Security Exchange Law)
2 4 9 29 36 36 36 36 37 39 49 60 60 63 65 66 66 67 70 73 75 155 164 165 166 168 169 170 171 181 184 185 192 193 193 193 193 194 194 194
致股東報告書 各位股東女士/先生們 :
回顧民國 94 年,本公司在海內外全體員工的努力下,營收再度締造新高紀錄, 影像事業繼續在全球影像
感測器市場維持領先的地位,分離式元件事業在去年產業下降的情況下,仍能維持成長,繼續保有台灣第二大
分離式元件廠的地位!而本公司於去年 6 月正式併入的立生半導體,也在敦南經營團隊的努力下,於第四季大
幅將虧損降低,為敦南邁向 IDM 廠成功之路奠定了良好的基礎。茲將 94 年度公司之營業狀況向諸位股東報告。
(一) 94 年度營業報告
敦南的營收於 94 年度創下了新高紀錄,全年營收達新台幣 97 億 7 千 7 百萬元,年增率 13.5%。在獲利
方面,稅前淨利為新台幣 13 億 3 仟 4 佰萬元,年增率 12.4%,稅後淨利為新台幣 11 億 7 仟 6 佰萬元,年增率
為 19.7%,每股盈餘為 3.13 元,較上一年度成長近 11%。而敦南科技的表現也受到各方的肯定,在 94 年度首
度入圍 e 天下台灣科技 100 強第 76 名及 Taiwan Info Tech 第 81 名。 營收比重佔全公司 56%的影像事業,其營收較前一年度成長了 9%,其中的手機用照相機模組營收則較上
一個年度足足成長了 350%,由於此為敦南的新產品,仍處於高成長期,因此遠高於產業 38%的成長!而敦南
採用的 COB 製程憑著更佳的透光率及較短的交貨時間,成功的滲透這已經相當成熟的市場,未來營收將可繼續
成長。另外,在彩色影像感測器方面,其營收則持續成長,單色影像感測器營收雖然較前一年度微幅衰退,卻
仍然穩居全球絕對第一大的寶座,擁有超過 75%的市佔率。 分離式元件產業在 94 年下滑了 2.6%,而敦南的分離式元件事業在平均單價下降及原物料上漲的雙重壓力
下,仍致力推出更多高單價之產品,且自 94 年 10 月起,因晶圓漲價短缺問題,造成三線廠的出局,訂單回流
台灣二線廠,因而在第四季淡季不淡,全年營收得以上揚 2.3%,整體而言,表現優於產業。 為了追求更多的營收及獲利的成長,敦南科技於 94 年 6 月正式合併立生半導體,其新竹 6 吋晶圓廠之營
收也正式併入本公司,希望藉由此廠生產較高毛利的 MOSFET 及價格穩定、市場成長性高、產品生命週期長的
類比 IC 產品。原立生半導體過去有 9 年的虧損歷史,於敦南接手後,致力於產品組合的改變並進一步透過產品、
客戶聚焦策略,讓第四季虧損較第二、三季大幅下降了 32%。 本公司一直以來都稟持著「技術創新」的經營理念,於 94 年度持續投入 307,848 仟元的研發費用,達全
年營收的 3%,以作為投入新產品之研究發展,也由於公司對於研發的注重,因此每年必會有新產品的推出,
這也是過去幾年敦南營收每三年能成長 1 倍的主要推手。 另外,公司更落實研究發展成果─智慧財產權之申
請與保護,獎勵同仁以研發成果申請專利,充分利用智慧財產權做為爭取市場的重要競爭工具,截至 94 年底,
已通過之累計專利包括台灣、大陸、美國、日本、韓國等國家共 130 件,而申請中之專利亦有 90 件之多,成
效卓著。
(二) 95 年度營業展望
依據各家研究機構報告顯示,半導體產業在 95 年起逐年回溫,整體預計有 5%~8%的成長空間,彩色 CIS市場則有超過 15%的成長空間。而敦南科技的彩色 CIS 在 95 年除了可隨產業成長外,預計還可因新客戶的加
入而有超越產業成長的機會,毛利率則可望因製程的改善、成本下降及自製感應器出貨比例的提昇而有改善的
空間。至於 CCM 產業,於 95 年預計將有超過 30%以上的成長,再加上國際客戶的加入及敦南仍處於高成長期,
因此預計 95 年敦南 CCM 的成長仍將高於產業的成長,並可望因達經濟規模及高畫素產品出貨比例的提高等因
素,提昇產品之毛利率。 敦南的分離式元件事業,因延續去年全球缺貨的因素,訂單回流、價格可望回溫、及下半年新產品推出的
多重挹注下,營收可望大幅超越今年分離式產業的 2%成長,尤其 MOSFET 及電源管理產業預計都有近 10%的
產業成長,再加上高毛利產能陸續開出後,分離式元件的毛利率亦將更上一層樓!由於 95 年全球半導體預計有
5%~8%之成長,而台灣晶圓代工的成長向來都優於產業成長,敦南的 6 吋晶圓廠在 95 年除了可隨全球半導體
成長外,也將因新產品的投入,大幅提昇產能利用率,預計可在 95 年順利達到損益兩平。 展望未來,敦南科技仍將致力於追求營收及獲利的雙成長,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;另一方面則持續提高營運績效,努力提升產品品質、降低成本,以拓展現有產品之市
場佔有率,並獲取更高的利潤,讓支持我們的股東、員工和公司一起分享成果,達到三嬴的局面! 最後,再次感謝各位股東女士先生們對敦南科技一直以來的支持與鼓勵。在此謹祝各位身體健康,萬事如
意!
董事長
1
To Our Shareholders Looking back to the year of 2005, we at Lite-On Semi are proud to inform you that because of the
dedicated endeavors of all its workforce at home and abroad, our operating income again surged to a new
record; our image department continued to lead in the global image sensor market; and our ever-growing
discrete components production, even in a declining world market, kept its second place in Taiwan. In June of
2005, we officially and completely acquired the Antek Semiconductor Corporation. By the fourth quarter of the
same year, we substantially reduced its persistent loss, thanks to the hard work of the new Liteon-Semi team.
This was a big step forward in our march toward the leadership position in the IDM (integrated design
manufacture) industry. We are presenting to you, our esteemed shareholders, a comprehensive report of the
company’s operations in the year of 2005.
1) Operating Report of 2005
In 2005 Liteon-Semi’s revenue growing at 13.5% in the year, set a new record of NT$9 billion 777 million.
Our pretax net profit, growing at 12.4% annually, reached NT$1 billion 334 million, while after-tax profit,
growing at 19.7%, came to NT$1 billion 176 million. Earnings per share climbed to NT$3.13, nearly 11% above
the year-ago level. With such good performance, Liteon-Semi earned much kudos from all quarters. In recent
business surveys, Liteon-Semi joined the ranks of the top 100. In the e-Commonwealth survey, Liteon-Semi,
for the first time, joined the list of Taiwan’s first hundred science-high tech firms at the 76th place. And on the
list of Taiwan’s first 100 companies compiled by Taiwan Info Tech, Liteon-Semi came in at the 81st place.
Image departments contributed 56% of Liteon-Semi’s operating income. That was a 9% annual increase.
The best performer of all image products, the camera module for handsets, saw its operating income increase
by a whopping 350%. This far exceeded the average 38% rise for the industry as a whole, most likely because
this newly introduced product of Liteon-Semi was still in its high growth stage of development. In addition, the
COB (chip-on-board) manufacturing process adopted -- characterized by excellent light sensitivity and shorter
delivery time -- facilitated our entrance into a relatively mature market. We expect operating income to
continue its climb in the foreseeable future. Meanwhile, in the color image sensor market our income
continued to expand. In monochrome camera sensor modules, though income fell slightly in 2005, our global
market share remained above 75% to lead all competitors by a wide margin.
Liteon-Semi officially acquired Antek Semiconductor Corporation in June 2005 for the purpose of
increasing company operating income and profit. We took over Antek’s Hsinchu plant that produces 6-in chips
in the hope of using it to make two product groups, namely, (a) MOSFET (metal oxide semiconductor field
effect transistor) products which are of higher profit margins, and (b) analogous IC products whose prices are
stable, market prospects good, and product lifetime cycle long. We also changed Antek’s product mix and
focused on improvement of product quality and customer relations in order to turn this nine-year loser around.
By the fourth quarter of 2005, Antek’s loss indeed was reduced by a good 32% in comparison to that of its
second and third quarters.
Liteon Semi has always been guided by the principle of “technological innovation.” In the year of 2005. we
spent NT$307,848,000 (3% of our total operating income of the year) in R&D work to introduce new products.
Emphasis in R&D indeed has brought us new products every year and a 100% growth in company operations
every three years. Liteon-Semi also put much weight on intellectual property protection to make sure that
results of our R&D work will be put into good use. We encourage staff members to register and apply for
patents so that we may use intellectual property rights as an important lever to compete successfully in the
marketplace. Up to the end of 2005 Liteon-Semi has a total of 130 patents granted by authorities in Taiwan,
2
mainland China, the United States, Japan, Korea and other countries. To boot, in some 90 cases, patents are
pending and/or applications are in process at that time.
2) Prospects for 2006 Operations.
According to various research institutions, global semiconductor market will become more robust from
2006 on and a 5~8% growth is predicted. Color CIS (contact image sensor) market may even expand by 15%.
In addition, Liteon-Semi expects to welcome new customer groups which will boost our growth to a level
considerably above the industry average. Furthermore, our profit margins could very well be raised because of
improved manufacturing process, lower cost and increased portion of sensor component supplies that will be
made in-house.
With regard to CCM industries, 2005 is expected to see a growth rate higher than 30%. On top of the good
global climate, we also enjoy such special advantages as new international customers, and the fact that in the
field of CCM, Liteon-Semi still remains in a high growth stage. Hence we expect higher-than-average gains.
Furthermore, profit margins of Liteon-Semi will be boosted by economy of scale and greater emphasis on
quality pixel products.
With regard to discrete components, since the shortage of last year is expected to continue, and the
volume of orders is likely to increase, there will be some price hikes. Moreover, we will introduce new products
in this line. Adding these factors together, our revenue is expected to go much higher than the 2% increase for
discrete components this year -- especially in MOSFET and power supply management products, both of which
are expected to experience nearly 10% increase rates at the industry level. As high profit- margin items hit the
market one after the other, for discrete components profit margins will go up further.
The global semiconductor market is expected to expand by 5~8% in 2006, and Taiwan chip foundries
which have always led the world in growth rates, are likely to do so again. In view of this situation, the
operations of Liteon-Semi’s 6-in chip plant, which will also introduce new product lines, can be counted on to
reach or exceed the break-even point in 2006.
In the years to come, Liteon-Semi will still endeavor to increase both its revenue and profitability; will
continue to improve its core technologies; strive to advance innovative R&D work; and expedite the
introduction of new products. At the same time, it will keep on raising operating efficiencies, improve product
quality, and lower costs to increase world market share and secure greater profit. Our shareholders, the
company and its employees will all enjoy the fruits of these efforts. It will be not only a win-win, but a
triple-win or all-win outcome.
Finally, dear ladies and gentlemen, I wish to again express my appreciation for all the support and
encouragement you have constantly bestowed on us. Allow me to wish you the best of health and all the luck
in everything you pursue. Chairman of the Board
3
公司概況 Company Background
壹、 公司簡介 Company Overview
敦南科技股份有限公司創立於 1990 年,為光寶科技關係企業之一。目前分為兩大事業群,影像事業群(Image
Business Group)及分離式元件及類比事業群(Discrete & Analog Business Group)。 影像事業群以生產接觸式影像感測器(CIS)為主,單色 CIS 主要是應用在傳真機上,彩色 CIS 則主要用於
掃瞄器及多功能事務機上,目前是全球最大的專業影像感測器製造商。 影像事業群於 2003 年時開始推出手機
用照相模組,展望 2006 年,全球手機用照相模組產業仍將大幅成長、且全球一線手機廠紛紛轉向支持敦南所
專注的 COB 製程,2006 年銷售量將持續增溫。 分離式元件及類比事業群以生產各種整流二極體、橋式整流器及表面黏著二極體為主,其產品主要供通
訊、監視器及交換式電源供應器、汽車等電子元件類產品使用。 2005 年合併的 6 吋晶圓廠主要是以晶圓代工
為主,未來希望能夠走入 IDM 模式,供應本公司自行設計開發的類比 IC 產品。 在過去的兩年,敦南分離式
元件不但呈現穩定的成長且更能超越產業成長幅度,除了技術品質深受肯定之外,更是敦南每年都能推出新產
品迎合市場之需求。 全面提高敦南分離式元件全球市佔率為本公司 2006 目標。 Founded in 1990, Liteon Semiconductor Corporation is an affiliated enterprise of the Lite-On Technology
Group. It has, among others, two major business groups, namely, the Image Business Group and the Discrete & Analog Business Group.
Contact image sensor (CIS) is the major and most important product of the Image Biz Group. One of the two types of this product, the monochrome CIS, is mainly used in fax machines. The other type, color CIS, can be used in scanners and multifunctional peripherals. Liteon Semiconductor is presently global number one CIS maker. In 2003, our Image Biz Group introduced its handset camera module. In 2006, world-wide handset camera module market is expected to increase by leaps and bounds. And most of the first tier handset manufacturers are turning to the COB production process on which Liteon Semiconductor has always banked, we predict business to continue to grow in 2006.
Major products of the Discrete & Analog Biz Group consist of several types of diode rectifiers, including bridge rectifiers, and SMD diodes, which are used in telecomm equipment, monitors, power supply devices and automobile parts. The 6 inch fab acquired in 2005 majored in Foundry OEM, in the future, we hope to be operating in an IDM model for our analog products. In the past two years, discrete components made by Liteon Semiconductor enjoyed stable growth at rates above industry average. As our technology and product quality win kudos from the users, Liteon semiconductor works even harder to bring out new products to meet their needs. Our major goal in 2006 is to gain a higher global market share for our discrete component products.
1.本公司之主要沿革如下: Milestones in the History of Liteon Semiconductor Corporation: 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。
4
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 1990 – Lite-on Semiconductor Corporation was founded. Capitalization: NT$198,820,000 inclusive of
NT$29,820,000 of technology capital. 1992 ~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 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: 8th and 9th 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$1,094,370,000. 2000 ~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$3,143,280,000.
2004 – 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.
2005 – 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$4,068,640,000.
5
2、各主要部門所營業務(Major Divisions and Their Function)
總經理 President
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之措施是否適當。 檢查會計及業務資訊是否可靠及完整。 檢查各項資源之運用是否有效率。 檢查內部控制是否持續有效運作,並提出改善之建議。
Auditors examine if the security measures are adequate and properly carried out. They check to see if accounting and operational information and data are accurate and complete. To see if all the resources utilization is efficient. To see if internal auditing and control is effective and continuously in force; to make correction
suggestions and to achieve improvement.
財務處 Finance Department
擬定短、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。
The Finance Department makes plans to acquire short- medium- and long-term funds, and
control their use. It compiles, analyze, follow up and audit financial reports and tables. It acquires, installs all IT software and hardware and takes charge of their maintenance It plans and manage the internet communications. It implements the plan to computerize and digitalize operations of the company world-wide.
管理處 Administrative Department
綜理有關人事、總務、股務及法務之一切相關事宜。
The Administrative Department is in charge of administration, human resources, legal matters
and matters related to stock equity.
事業部(營運方面) Production Operations Divisions
業務 Sales
達成經營者所訂定之銷售目標,創造公司利潤。
6
提供高品質之產品與服務,以滿足客戶之需求,並在客戶與公司內部相關部門間建立良好之溝通
管道。 開發新客戶與市場以擴大公司的業務基礎,使公司持續成長。
The Division tries to achieve the sale target set by the company in order to gain good profit. It tries to improve the quality of our products and services to maximize customer satisfaction,
and to set up good communication channels between customers and company divisions concerned.
It tries to win over new customers and open new markets so that our company will keep on growing and its operational base, further enlarged.
生產 Production
依序計劃執行經營者所指示之營運目標,並協調有關部門及改進所屬單位之運作。 依生產規格及成經營者所訂定之銷售目標,創造公司利潤。 依生產規格及標準作業程序按時製造合乎客戶滿意之產品,並持續生產力及品質改善。
The Production Division follows production/operation plans in proper sequence to achieve the
output goals set by the company. It also coordinates other divisions and tries to improve the performance of subordinate groups.
The Division brings out products of specifications set out by the company in order that sales targets to be achieved and profits created.
The Division brings out products according to specifications and schedules set out by the company and according to standard operational procedures so that customers could be satisfied and productivity and product quality, improved.
生產力及品質之改善 Production Capacity & Quality Improvement
生產機器及工廠設施之保養、維護、及規劃以達成公司營運須求。 督導及教育工廠全體員工品質意識並培育公司發展所須人才。
It formulates plans for acquiring and installing production machinery and plant facilities, and
takes charge of maintaining and servicing them to meet the needs of production operations. It instills quality consciousness in the mind of all company personnel and cultivates talents for
quality control work.
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)
採購符合品質規格之材料及組件。 依訂單安排,做生產及出貨日程的管制。 物料、成品、進、出、存之管理。 不良品、廢料之處理。 海關保稅業務之執行。 機器設備、原物料之進口與成品出貨報關之執行。
This Division purchases materials, supplies and needed components of appropriate quality and
proper specifications. It manages production and shipment scheduling in line with the volume and pace of orders
received.
7
It manages procurement, shipment and storage of supplies, materials and finished goods. It disposes of substandard materials and products as well as waste. It handles customs bonds. It handles customs clearance for importation of machines, equipment, installations, and raw
materials and finished/semi-finished products and for exportation of our products abroad. 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。 新產品規格審訂、設計及製作。 材料/組件規格製定及開發。
The Division designs manufacturing processes and keeps on improving them. It designs and makes tools for the manufacturing process It designs and makes prototypes of new products and set specifications for them. It 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。
The division integrates the manufacturing processes of semi-conductor IC. It designs semi-conductor IC wafers It designs and plans prototypes of new products. It helps the Quality Assurance Division deal with customer complaints by analyze the cause of
these complaints.
8
1、組織結構 (Organization chart)
貳.公司組織 ORGANIZATION
一、組織系統 Organization System
股東大會Shareholders
董事會BOD
總 裁Chairman
執行長CEO
監察人Supervisor
稽核室Auditor
總經理President
海外子公司Overseas
Subsidiaries
影像事業群Image Biz Group
中國上海廠China Shanghai
Site
中國無錫廠China Wuxi
菲律賓廠Dyna Image Corp.
Philippines
中國昂寶電子On Bright
Electronics Co., Ltd
韓國LSKC
影像感測器事業部 CIS BU
手機用照相模組事業部
CCM BU
分離式元件事業部
RECTIFIER BU
功率電晶體事業部
POWER MOSFET BU
類比IC 事業部
ANALOG BU
財務處Finance
管理處Admin Dept
晶圓代工事業部 Foundry
Division BU
總經理室President's Office
分離式元件及類比事業群
Discrete & AnalogBiz Group
9
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
Info
rmat
ion
on D
irect
ors,
Sup
ervi
sors
, Pre
side
nt, V
ice
Pres
iden
ts, S
enio
r Ex
ecut
ives
of
Div
isio
ns a
nd D
epar
tmen
ts
(一)董
事及監察人資料 (
1) D
irect
ors
and
Supe
rvis
ors
95年
04月
16日
Ap
ril 1
6th,
200
6
選任時持有股份
Shar
es h
eld
on
elec
tion
day
現在持有股數
Sh
ares
hel
d no
w
配偶、未成年子
女現在持有股份
Shar
es h
eld
by
spou
se, y
oung
ch
ildre
n
利用他人名義
持有股份
Sh
ares
hel
d un
der
nam
e of
ano
ther
具配偶或二親等以內關
係之其他主管、董事或監
察人
D
irect
ors/
supe
rvis
ors,
se
nior
exe
cutiv
es, w
ho
are
spou
se o
r co
nsan
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ineo
us t
o 2nd
deg
ree
職稱
(註
一)
Ttitl
e1
姓 名
N
ame
初次選任
日期
(註二
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ate
of 1
st
Term
2
選任
日期
D
ate
elec
ted
任期
Term
股數
Sh
ares
持股
比率 %
股數
Sh
ares
持股
比率 %
股數
Sh
ares
持股
比率 %
股數
Shar
es
持股
比率 %
主要經
(學)
歷(註
三)
Expe
rienc
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Ed
ucat
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l ba
ckgr
ound
3
目前兼任其
他公司之職
務
Con-
cur
rent
jo
bs w
ith
othe
r co
. 職稱
Post
姓名
N
ame
關係
Re
la-
tions
hip
董事長
(註
11)
源泰投資
(股)公
司代表人:宋恭源
90.0
4.24
79
.04.
12
93.0
4.02
3年
7,45
2,53
0
2.37
% 8,
475,
568
3,23
7,26
92.
14%
0.82
% -
-
-
-台北工專
電子工程科
註1
董事
宋明峰
父子
副董事長
/執行長
陳忠雄
79
.04.
12
93.0
4.02
3年
3,48
3,65
01.
11%
4,50
3,28
41.
14%
61,4
16
0.02
%-
-
台灣大學
機械系
註
2 董事
賴達雄
二親等
姻親
董事
源泰投資
(股)公
司代表人:林行憲
90.0
4.24
90
.04.
24
93.0
4.02
3年
7,45
2,53
0
2.37
% 8,
475,
568
-
2.14
%-
-
-
-
-杜蘭大學
M
BA
註3
董事
源泰投資
(股)公
司代表人
::金用周
(註四
) 90
.04.
24
93.0
4.02
93
.04.
023年
7,45
2,53
0
2.37
% 8,
475,
568
43,5
04
2.14
%-
-
-
-
-
中原理工學院
工業工程系
光寶科技
(股)
公司副總經理
暨董事長特別
助理
董事
源泰投資
(股)公
司代表人:徐善可
(註四
) 90
.04.
24
94.0
7.01
93
.04.
023年
7,45
2,53
02.
37%
8,47
5,56
8-
2.
14%
-
-
-
-
-
政治大學
M
BA
註4
董事
中興電工機械
(股)
公司
代表人:江義福
79.0
4.12
88.0
2.08
93
.04.
023年
8,58
6,45
32.
73%
9,76
5,14
9 -
2.46
% -
-
-
-
-
政治大學
外文系
註
5
10
選任時持有股份
Shar
es h
eld
on
elec
tion
day
現在持有股數
Sh
ares
hel
d no
w
配偶、未成年子
女現在持有股份
Shar
es h
eld
by
spou
se, y
oung
ch
ildre
n
利用他人名義
持有股份
Sh
ares
hel
d un
der
nam
e of
ano
ther
具配偶或二親等以內關
係之其他主管、董事或監
察人
D
irect
ors/
supe
rvis
ors,
se
nior
exe
cutiv
es, w
ho
are
spou
se o
r co
nsan
- gu
ineo
us t
o 2nd
deg
ree
職稱
(註
一)
Ttitl
e1
姓 名
N
ame
初次選任
日期
(註二
) D
ate
of 1
st
Term
2
選任
日期
D
ate
elec
ted
任期
Term
股數
Sh
ares
持股
比率 %
股數
Sh
ares
持股
比率 %
股數
Sh
ares
持股
比率 %
股數
Shar
es
持股
比率 %
主要經
(學)
歷(註
三)
Expe
rienc
e &
Ed
ucat
iona
l ba
ckgr
ound
3
目前兼任其
他公司之職
務
Con-
cur
rent
jo
bs w
ith
othe
r co
. 職稱
Post
姓名
N
ame
關係
Re
la-
tions
hip
董事
賴
達雄
82
.04.
29
93.0
4.02
3年
963,
356
0.31
%1,
095,
599
0.28
%25
8,26
0 0.
07%
-
-台北醫學院
賴牙科醫院
院長
副董事
長
陳忠雄
二親等
姻親
董事
宋
明峰
93
.04.
02
93.0
4.02
3年
8,48
2,86
02.
70%
9,64
7,33
52.
43%
-
-
-
-南加州大學
註6
董事長
宋恭源
父子
董事
黃
顯雄
93
.04.
02
93.0
4.02
3年
-
-
-
-
-
-
-
-交通大學
電子物理系
註7
董事
王
金培
93
.04.
02
93.0
4.02
3年
22,0
00
0.01
%22
,745
0.
01%
-
-
-
-東吳大學
會計系
註
8
監察人
明興投資
(股)公
司代表人:吳基弘
93.0
4.02
93
.04.
02
93.0
4.02
3年
4,38
8,60
71.
40%
4,99
1,04
826
,506
1.
26%
0.01
%
11,0
66
-
-
-
淡江大學
商學系
註
9
監察人
薛
康
93.0
4.02
93
.04.
023年
-
-
-
-
-
-
-
-交通大學
管研所
註
10
監察人
徐
桂英
93
.04.
02
93.0
4.02
3年
728
-
827
-
907
-
-
-東吳大學
會計系
勤誠興業
(股)
公司獨立董事
11
註一:屬法人股東代表者,應註明法人股東名稱並應填列下表一。
註二: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。
註三: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。
註四:94.07.01 改派徐善可先生為法人代表人,原法人代表人辭任。
註五:本公司已發行股數為 406,864,091 股。(上述持股比率之計算,不含庫藏股 10,256,000 股)
註 1:兼任 Lite-On Technology International Inc. (USA)、Lite-On Technology (Europe)B.V.、源泰投資(股)公司、LTC Group
Ltd. (BVI)、China Bridge (BVI) Ltd.、傑群科技股份有限公司、G-Tech (BVI) Corp. Ltd.、Titanic Capital Services Ltd.、
LTC International Ltd.、Great Adelphi International Ltd.、源興電腦科技(東莞)有限公司、東莞旭福電腦有限公司、
LET (HK) Ltd.、High Yield Group Co., Ltd.、Lite-On Information Technology Gmbh、建興光電科技(廣州)有限公司、
Zhong Bao Holdings (China) Ltd.、中寶科技(中國)有限公司、中寶運通(無錫)有限公司、光寶電子(天津)有限公司、
Funbo Enterprises Ltd. (HK)、Lite-On Electronics Co., Ltd. (HK)、光寶電子(廣州)有限公司、光寶電子(東莞)有限公
司、Loe-Nel Ltd. (BVI)、東莞致力電腦有限公司、光寶科信息技術(北京)有限公司、光寶科技股份有限公司、閎暉實
業股份有限公司、建興電子科技股份有限公司、上海旭福電子有限公司、DIODES,INC.、DYNA International Holding
Co.,Ltd.、旭興科技(香港)(股)公司、良敏有限公司、DYNA International Co.,Ltd. 、敦南科技(無錫)有限公司、敦南
微電子(無錫)有限公司董事長; Lite-On Electronics (Thailand) Co.,、Ltd. Lite-On, Inc. (USA)、Lite-On Electronics
(Europe) Ltd.、Lite-On Electronics (HK) Ltd.、Silitek Corporation (Malaysia) Sdn. Bhd.、Maxi Switch Inc.、Lite-On
Peripherals (HK) Ltd.、Lite-On Peripherals Pte. Ltd. (Singapore)、 Silitek Netherlands B.V.、Lite-On International
Holding Co., Ltd.(BVI)、G-Com(BVI) Technology Ltd.、G-Prime Computer Co., Ltd. (BVI)、Lite-On Enclosure USA
Inc.、Lite-On China Holding Co. Ltd.(BVI)、Lite-On Enclosure Netherlands B.V.、Lite-On Mexico S.A. De C.V.、Elite-On
Corp.、Lite-On (USA) International Inc.、Lite-On Sales & Distribution Inc.、Lite-On Americas Inc.、Lite-On
Information Technology B.V.、建興電子科技(東莞)有限公司、Lite-On Technology (China) Inc.、無錫光寶光電公司、
Lite-On Ltd. (UK)、Natsteel Electronic Systems S.A. de C.V.、光寶科技(廣州)有限公司、Investnet.com Ltd. (BVI)、
Lite-On ECO Corp. (BVI)、光寶(廣州)計算機科技有限公司、光寶(上海)信息科技有限公司、Maxi Switch S. A. DE
C.V.、旭麗電子(東莞)有限公司、旭麗電子(廣州)有限公司、旭基公司、I-Solutions Ltd.、Silitech (BVI) Holding Ltd.、
Silitech (Bermuda) Holding Ltd.、Silitech Technology Corp. Ltd.、Silitech Technology Corp. Sdn. Bhd.、Silitech
Technology (Europe) 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、東莞致通電腦有限公司、全福通訊電子(東莞)有限公司、G-Tech USA, Inc.、光寶通信(廣州)有限公司、光寶
電通(廣州)有限公司、Lite-On USA Holding Co., Ltd.(BVI)、LTC International (L) Bhd.、Digihome Ltd、ColorBox (L)
Bhd.、Lite-On Technology USA Inc.、Lite-On Trading USA, Inc.、Lite-On Service USA, Inc.、Lite-On S&D, Inc.、弘
威科技股份有限公司、朋程科技股份有限公司董事代表人;光寶匯才資訊服務(股)公司監察人代表人;大榮投資(股)公
司、源寶開發投資(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
註 2:光寶科技股份有限公司監察代表人;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)公司董事長;新東亞微電子(股)公司、朋程科技股份有限公司董事代表人;董上海旭福電子有限
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(Korea)Corp 董事; DIODES,INC.董事兼副董事長
註 3:兼任 Lite-On Technology International Inc. (USA)、源泰投資(股)公司、LTC Group Ltd. (BVI)、Lite-On Electronics
(Thailand) Co., Ltd.、Lite-On, Inc. (USA)、Lite-On Electronics (Europe) Ltd.、Lite-On Electronics (HK) Ltd. Silitek
Corporation (Malaysia) Sdn. Bhd.、China Bridge (BVI) Ltd.、Silitek Corporation (Malaysia) Sdn. Bhd.、Maxi Switch
Inc.、 Lite-On Peripherals (HK) Ltd.、Lite-On Peripherals Pte. Ltd. (Singapore)、Silitek Netherlands B.V.、Lite-On
International Holding Co., Ltd.(BVI)、傑群科技股份有限公司、G-Com(BVI) Technology Ltd.、G-Prime Computer Co.,
Ltd. (BVI)、GVC Subic Corp.、Lite-On Enclosure USA Inc.、G-Tech (BVI) Corp. Ltd.、Lite-On China Holding Co.
Ltd.(BVI)、寶竑精密工業股份有限公司、Maxtech Holding Inc.、Lite-On Mexico S.A. De C.V.、Lite-On Technology
Mexico S.A.De C.V. 、Titanic Capital Services Ltd.、LTC International Ltd.、Great Adelphi International Ltd.、Elite-On
12
Corp.、東莞旭福電腦有限公司、LET (HK) Ltd.、High Yield Group Co., Ltd.、Lite-On (USA) International Inc.、Lite-On
Sales & Distribution Inc.、Lite-On Americas Inc.、Lite-On Information Technology B.V.、Lite-On Information
Technology Gmbh、建興光電科技(廣州)有限公司、建興電子科技(東莞)有限公司、Zhong Bao Holdings (China) Ltd.、
Lite-On Technology (China) Inc.、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、Lite-On
Ltd. (UK)、光寶電子(天津)有限公司、Funbo Enterprises Ltd. (HK)、 Lite-On Electronics Co., Ltd. (HK)、Loe-Nel Ltd.
(BVI)、Natsteel Electronic Systems S.A. de C.V.、光寶科技(廣州)有限公司、東莞致力電腦有限公司、B.H. Precision
Industrial Co., Ltd. (BVI)、松宏塑膠模具製品(東莞)有限公司、Investnet.com Ltd. (BVI)、Maxi Switch S. A. DE C.V.、
旭麗電子(東莞)有限公司、旭麗電子(廣州)有限公司、光寶科信息技術(北京)有限公司、旭基公司、I-Solutions Ltd.、
Silitech (BVI) Holding Ltd.、Silitech (Bermuda) Holding Ltd.、Silitech Technology Corp. Ltd.、Silitech Technology
Corp. Sdn. Bhd.、 Silitech Technology (Europe) 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、東莞致通電腦有限公司、全福通訊電子(東莞)有限公司、光寶通信(廣州)有限公
司、光寶電通(廣州)有限公司、Lite-On USA Holding Co., Ltd.(BVI)、LTC International (L) Bhd.、ColorBox (L) Bhd.、
Lite-On Technology USA Inc.、Lite-On Trading USA, Inc.、Lite-On Service USA, Inc.、弘威科技股份有限公司、光寶
科技股份有限公司、閎暉實業股份有限公司、建興電子科技股份有限公司董事代表人;上海旭福電子有限公司、DYNA
International Holding Co.,Ltd.、旭興科技(香港)(股)公司、良敏有限公司、DYNA International Co.,Ltd.、 敦南科技(無
錫)有限公司、敦南微電子(無錫)有限公司董事;光寶不動產管理(股)公司、光寶匯才資訊服務(股)公司、Lite-On ECO
Corp. (BVI)、光寶(廣州)計算機科技有限公司、光寶(上海)信息科技有限公司董事長。
註 4:兼任裕隆企業集團總管理處副執行長;世紀民生科技股份有限公司、新揚管理顧問股份有限公司、華晶科技股份有限
公司、台灣光罩股份有限公司、翔韋投資股份有限公司、常憶科技股份有限公司、新彥科技股份有限公司、環晶科技
股份有限公司、生揚創業投資股份有限公司董事長
註 5:兼任正興機電工程股份有限公司、日日興投資股份有限公司、新聚興環保工程股份有限公司、壹傳科技股份有限公司、
技興機電(上海)國際貿易有限公司、研興軟件技術(上海)有限公司、中興龍源電氣公司、中興愛爾思精密機械公司、
CHEM D-T、CHEM N-T、CHEM Corp.、CHEM Power Corp.、CHEM L-S Corp.、CHEM International Corp.、CHEM-TECH
Corp.、ChemWood systems Corp. 之董事長;及 CHEMUSA(美國子公司)、香港太普科技股份有限公司、香港展嘉發
展有限公司、敦南科技股份有限公司、正宜興業股份有限公司、高聯興科技股份有限公司、華力興工程股份有限公司、
台灣汽電共生股份有限公司、中華電子投資公司、詮優科技股份有限公司等董事。
註 6: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董事;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 7:兼任勝華科技(股)公司、勝園科技(股)公司、中國聯建(股)公司、United Win(China) Technology Limited、Dongguan
Masstop Liquid Crystal Display Co., Ltd.、聯建投資股份有限公司董事長 ;矽創電子(股)公司、Wintek
Technology(Cayman) Corp、United Win Technology(Cayman) Corp.、United Win (H.K.) Technology Limited、Wintek
(B.V.I.) Corp.、Wintek Technology H.K. Limited、Wintek Electro-Optics Corp.、Wintek Europe、Wintek (Central
Europe) GmbH、Wintek Display (Singapore) Pte Ltd.、Masstop Asia Pacific Ltd. 董事;Masstop LLC 經理。
註 8:兼任敦揚科技股份有限公司獨立監察人、金居開發銅箔股份有限公司財務長。
註 9:兼任源泰投資(股)公司、建興電子科技股份有限公司監察人代表人;傑群科技股份有限公司監察人代表人;光寶不動產管理(股)公司、
光寶科技股份有限公司董事代表人;敦揚科技股份有限公司監察人。
註 10:世群科技顧問(股)公司 董事長/總經理;世功創業投資股份有限公司 總經理;金居開發銅箔(股)公司監察人;福葆電子(股)
公司、精材科技股份有限公司、華群管理顧問股份有限公司 董事。
註 11:董事長宋恭源先生自 94 年 8 月 11 日辭去總裁職務。
13
表一:法人股東之主要股東 Ta b l e 1: M a j o r L e g a l E n t i t y S h a r e h o l d e r s
95 年 04 月 16 日 April 16th, 2006
法 人 股 東 名 稱(註一) Shareholder1
法 人 股 東 之 主 要 股 東(註二) Major legal entity shareholder2
源泰投資股份有限公司 光寶科技股份有限公司
中興電工機械股份有限公司 無持股 10%以上股東
明興投資股份有限公司 宋恭源、阮豊瑛、宋明峰
註一:董事監察人屬法人股東代表者,應填寫該法人股東名稱。 註二:填寫該法人股東之主要股東名稱 (其股權比例超過百分之十或股權比例占前十名)。若其主
要股東為法人者,應再填列下表二。
表二:表一主要股東為法人者其主要股東 Ta b l e 2: M a j o r S h a r e h o l d e r s o f L e g a l E n t i t y S h a r e h o l d e r o f O u r C o m p a n y
95 年 04 月 16 日 April 16th, 2006
法 人 名 稱(註一) Shareholder1
法 人 之 主 要 股 東(註二) Major legal entity shareholder2
光寶科技股份有限公司 無持股 10%以上股東
註一:如上表一主要股東屬法人者,應填寫該法人名稱。 註二:填寫該法人之主要股東名稱 (其股權比例超過百分之十或股權比例占前十名)。
14
(二 )董事及監察人資料 (2) Important Basic Info of Directors/Supervisors
符合獨立性情形(註 2) Independence (2)
條件 Qualification
姓名(註 1) Name1
是否具有五年以上商務、法
律、財務或公司業務所須之
工作經驗 5-year experience in legal,
finance/business work 1 2 3 4 5 6 7
備註(註 3)Remarks(3)
源泰投資(股)公司 代表人:宋恭源 是 V
源泰投資(股)公司 代表人:林行憲
是 V V V
源泰投資(股)公司 代表人:徐善可
是 V V V V V V
中興電工機械(股)公司 代表人:江義福 是 V V V V V V
陳忠雄 是 V V V
賴達雄 是 V V V V V V
宋明峰 是 V V V
黃顯雄 是 V V V V V V V
王金培 是 V V V V V V V 兼任敦揚科技(股)
公司獨立監察人
明興投資(股)公司 代表人:吳基弘
是 V V V V
薛康 是 V V V V V V V
徐桂英 是 V V V V V V V 兼任勤誠興業(股)
公司獨立董事
註 1:欄位多寡視實際數調整。 註 2:各董事、監察人符合下述各條件者,請於各條件代號下方空格中打“V”。
(1) 非為公司之受僱人或其關係企業之董事、監察人或受僱人,但其兼任母公司或子公司之獨立董事、
獨立監察人者,不在此限。 (2) 非直接或間接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。 (3) 非前二項人員之配偶或其二親等以內直系親屬。 (4) 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、受僱人或持股前五名法人
股東之董事、監察人、受僱人。 (5) 非與公司有財務、業務往來之特定公司或機構之董事、監察人、經理人或持股百分之五以上股東。 (6) 非為最近一年內提供公司或關係企業財務、商務、法律等服務、諮詢之專業人士、獨資、合夥、公
司或機構團體之企業主、合夥人、董事(理事)、監察人(監事)、經理人及其配偶。 (7) 非為公司法第二十七條所訂之法人或代表人。
註 3:擔任公司獨立董事或獨立監察人者,如有兼任其他公司獨立董事或獨立監察人情事,應備註說明兼任家
數。
15
(三) 總經理、副總經理、協理、各部門及分支機構主管資料
(3
) I
nfor
mat
ion
on P
resi
dent
, Vic
e Pr
esid
ent
and
Seni
or E
xecu
tives
of
Div
isio
ns a
nd D
epar
tmen
ts
95
年4月
16日
Ap
ril 1
6th,
200
6
持有
股份
Sh
ares
hel
d
配偶
、未
成年
子女
持
有股
份
Shar
es h
eld
by
spou
se, y
oung
ch
ildre
n
利用
他人
名義
持
有股
份
Shar
es h
eld
unde
r na
me
of a
noth
er
pers
on
具配
偶或
二親
等
以內
關係
之經
理人
Sp
ouse
/ re
lativ
es
cons
angu
ineo
us t
o 2nd
degr
ee
serv
ing
as s
enio
r m
anag
er
職 稱
(註
1)
Title
1
姓 名
N
ame
就任
日期
D
ate
assu
min
g po
st
股數
Sh
ares
hel
d
持股
比率 %
股數
Sh
ares
hel
d
持股
比率 %
股數
Sh
ares
hel
d
持股
比率 %
主要
經(學
)歷(註
2)
Expe
rienc
e &
Educ
atio
nal
back
grou
nd2
目前
兼任
其他
公司
之職
務
conc
urre
nt
jobs
, oth
er c
o.職
稱
Title
姓
名
Nam
e關
係
Rel
atio
nshi
p
副董
事長
/執
行長
陳
忠雄
79年
4月
4,
503,
284
1.14
%61
,416
0.
02%
-
-台
灣大
學
機械
系
(註一
) -
-
-
總經
理
盧明
光89
年10
月
3,61
5,53
5 (含
信託
股數
2,00
0,00
0股
)0.
91%
1,28
0,84
6 (含
信託
股數
850,
000股
) 0.
32%
-
-大
同工
學院
電機
系
(註二
) -
-
-
事業
群
總經
理
洪榮
政79
年7月
38
8,19
2 0.
10%
401
--
-
逢甲
大學
工
業工
程系
(註三
) -
-
-
事業
群
總經
理
陳健
志94
年8月
-
-
-
--
-
SMU
EE
博士
-
-
-
-
事業
部
總經
理
黃世
淞79
年04
月
174,
667
0.04
%28
,265
0.
01%
-
-東
南工
專
電子
科
-
-
-
-
事業
部
總經
理
鄭文
明79
年07
月
164,
612
0.04
%13
-
-
-中
原大
學
電機
系
-
-
-
-
事業
部
總經
理
陳志
樑93
年7月
58
3,00
0 0.
15%
-
--
-
佛羅
里達
大學
EE 博
士
-
-
-
-
事業
部
總經
理
胡明
偉95
年2月
-
-
-
--
-
淡江
大學
應
用化
學系
-
-
-
-
執行
副
總經
理
許耀
煌92
年3月
26
2,11
3 0.
07%
-
--
-
台灣
科技
大學
企研
所
-
-
-
-
16
持有
股份
Sh
ares
hel
d
配偶
、未
成年
子女
持
有股
份
Shar
es h
eld
by
spou
se, y
oung
ch
ildre
n
利用
他人
名義
持
有股
份
Shar
es h
eld
unde
r na
me
of a
noth
er
pers
on
具配
偶或
二親
等
以內
關係
之經
理人
Sp
ouse
/ re
lativ
es
cons
angu
ineo
us t
o 2nd
degr
ee
serv
ing
as s
enio
r m
anag
er
職 稱
(註
1)
Title
1
姓 名
N
ame
就任
日期
D
ate
assu
min
g po
st
股數
Sh
ares
hel
d
持股
比率 %
股數
Sh
ares
hel
d
持股
比率 %
股數
Sh
ares
hel
d
持股
比率 %
主要
經(學
)歷(註
2)
Expe
rienc
e &
Educ
atio
nal
back
grou
nd2
目前
兼任
其他
公司
之職
務
conc
urre
nt
jobs
, oth
er c
o.職
稱
Title
姓
名
Nam
e關
係
Rel
atio
nshi
p
資深
副
總經
理
李朝
福83
年9月
79
1,53
8 0.
20%
-
--
-
政治
大學
會
研所
(註
四)
-
-
-
資深
副
總經
理
鄧錦
相89
年11
月
275,
283
0.07
%-
-
-
-台
灣大
學
電機
工程
系-
-
-
-
副總
經理
陳
美玲
83年
3月
26
2,54
8 0.
07%
-
--
-
逢甲
大學
經
濟系
-
-
-
-
副總
經理
梅
雪芳
86年
10月
17
5,74
7 0.
04%
68,4
09
0.02
%-
-
清華
大學
材料
科學
工程
系-
-
-
-
副總
經理
鄭
鴻龍
89年
4月
14
8,41
2 0.
04%
-
--
-
交通
大學
電
子物
理系
-
-
-
-
副總
經理
韓
學杰
94年
3月
-
-
-
--
-
杜蘭
大學
M
BA
-
-
-
-
副總
經理
闞
迺堯
95年
2月
-
-
4,00
0 -
-
-哥
倫比
亞大
學
電機
工程
所-
-
-
-
協理
許
銘豐
75年
7月
16
6,82
7 0.
04%
-
--
-
明新
工專
機
械科
-
-
-
-
協理
邱
文虎
76年
4月
40
,545
0.
01%
-
--
-
台北
工專
化
工科
-
-
-
-
協理
鄭
家駒
89年
4月
13
,200
-
-
--
-
大同
工學
院
電機
工程
所-
-
-
-
協理
鄧
翔雲
90年
7月
77
,724
0.
02%
-
--
-
文化
大學
觀
光事
業系
-
-
-
-
17
持有
股份
Sh
ares
hel
d
配偶
、未
成年
子女
持
有股
份
Shar
es h
eld
by
spou
se, y
oung
ch
ildre
n
利用
他人
名義
持
有股
份
Shar
es h
eld
unde
r na
me
of a
noth
er
pers
on
具配
偶或
二親
等
以內
關係
之經
理人
Sp
ouse
/ re
lativ
es
cons
angu
ineo
us t
o 2nd
degr
ee
serv
ing
as s
enio
r m
anag
er
職 稱
(註
1)
Title
1
姓 名
N
ame
就任
日期
D
ate
assu
min
g po
st
股數
Sh
ares
hel
d
持股
比率 %
股數
Sh
ares
hel
d
持股
比率 %
股數
Sh
ares
hel
d
持股
比率 %
主要
經(學
)歷(註
2)
Expe
rienc
e &
Educ
atio
nal
back
grou
nd2
目前
兼任
其他
公司
之職
務
conc
urre
nt
jobs
, oth
er c
o.職
稱
Title
姓
名
Nam
e關
係
Rel
atio
nshi
p
協理
謝
慶勳
91年
8月
80
,367
0.
02%
-
--
-
中央
大學
機
械系
-
-
-
-
協理
江
協龍
94年
12月
-
-
-
--
-
諾丁
漢大
學
電子
工程
所-
-
-
-
協理
馬
英超
94年
12月
-
-
-
--
-
華夏
工專
電
機工
程科
-
-
-
-
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:本公司已發行
股數為
406,
864,
091股。
(上述
持股比率之計算,不含庫藏股
10,2
56,0
00股
) 1:
Ti
tles
are
reco
rded
as
long
as
they
are
equ
ival
ent t
o pr
esid
ent,
vice
pre
siden
t or A
ssoc
iate
vice
pre
siden
t
2:
Hist
ory
of o
ther
jobs
hel
d th
at a
re c
lose
ly re
late
d to
the
curr
ent p
ositi
on w
ith th
is co
mpa
ny, s
uch
as jo
bs w
ith a
uditi
ng/a
ccou
ntin
g fir
ms,
sho
uld
be re
porte
d an
d tit
le a
nd d
utie
s sh
ould
be
give
n.
3:
The
tota
l num
ber o
f sha
res
issue
d 40
6,86
4,09
1 (T
he a
bove
exc
lude
10,
256,
000
of b
uy b
ack
shar
es)
註一
:兼
任情
形同
(一)董
事及
監察
人資
料(1
)之註
2說
明。
註
二:
朋程
科技
股份
有限
公司
董事
長;昂
寶電
子(上
海)有
限公
司、
DIO
DES
,IN
C.、
敦南
科技
(無錫
)有限
公司
、敦
南微
電子
(無錫
)有限
公司
、Li
te-O
n Se
mic
ondu
ctor
(Kor
ea)C
orp、
Smar
t Po
wer
Hol
ding
Gro
up C
o.Lt
d董
事;上
海旭
福電
子有
限公
司、
DYN
A In
tern
atio
nal H
oldi
ng C
o.,L
td. 、
旭興
科技
(香港
)(股
)公司、
良敏
有限
公司
、D
YNA
Inte
rnat
iona
l Co.
,Ltd
. 董
事兼
總經
理;中
美矽
晶製
品(股
)公司
董事
註三
:菲
律賓
敦南
科技
(股)公
司董
事兼
總經
理。
註四:陸
竹開
發(股
)公司
董事
代表
人;新
東亞
微電
子(股
)公司、
DYN
A In
tern
atio
nal H
oldi
ng C
o.,L
td. 、
DYN
A In
tern
atio
nal C
o.,L
td. 、
Smar
t Po
wer
Hol
ding
Gro
up C
o.Lt
d.董
事;光
寶科
技股
份有
限公
司、
Lite
-On
Sem
icon
duct
or(K
orea
)Cor
p監
察人
。
18
(四)最
近年
度支
付董
事、
監察
人、
總經
理及
副總
經理
之報
酬
(4)
Ren
umer
atio
n to
BO
D, S
uper
viso
rs, P
resi
dent
, Vic
e Pr
esid
ent
and
Seni
or E
xecu
tives
of
Div
isio
ns a
nd D
epar
tmen
ts in
rec
ent
year
(1) 董
事及
監察
人之
酬金
Ren
umer
atio
n to
BO
D &
Sup
ervi
sors
單位:新
台幣
仟元;仟
股(U
nit
NTD
1,00
0; 1
,000
sha
res)
車馬
費
Tran
spor
t at
ion
(註2)
報酬
Allo
wan
ce
(註2)
盈餘
分配
之
董監
事酬
勞
Ren
umer
atio
n (註
3)
盈餘
分配
之員
工紅
利金
額 (註
3)
Empl
oyee
Bon
us
前四
項總
額
Tota
l
總額
占稅
後純
益之
比例(
%)
(註3)
To
tal :
Net
In
com
e
取得員工認股權
憑證數額
Empl
oyee
W
arra
nts
(註
4)
其他
報酬
Oth
ers
(註5)
本公
司
合併
報表
內所
有公
司
股票
股利
Stoc
k D
ivid
ens
股票
股利
Stoc
k D
ivid
ens
ares
職稱
Ti
tle
姓名
N
ames
(註
1)
本
公司
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)
本
公司
合併
報
表內
所
有公
司
(註6)
現金
股利
Cash
D
iv
股數
Shar
es
市價
Mar
ket
Pric
e
金額
Amt
現金
股利
Cash
D
iv
股數
Shar
es
市價
Mar
ket
Pric
e
金額
Amt
本
公司
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)
本
公司
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)
董事
長/
總裁
源泰投資
(股)公
司代表人宋恭源
董
事
源泰投資
(股)公
司代表人林行憲
董
事
(註一
) 源泰投資
(股)公
司代表人徐善可
董
事
中興電工機械
(股)
公司代表人江義福
副董事長
/執行長
陳
忠雄
23
7 0
00
22,6
630
00
00
00
00
22,9
000
1.95
%0
00
0 0
董
事
賴達
雄
董
事
宋明
峰
董
事
黃顯
雄
董
事
王金
培
監察
人
明興投資
(股)公
司代表人吳基弘
監察
人
薛
康
監察
人
徐桂
英
註一
: 源
泰投
資(股
)公司
原董
事代
表人
金用
周先
生,
自94
年7月
1日
起改
派徐
善可
先生
擔任
。
19
董事及監察人人數
No. of BOD & Supervisors 94 年度
Year 2005 給付本公司各個董事酬金級距
Sizes of Renumeration to BOD 本公司
LSC 合併報表內所有公司
All companies consolidated
< NTD2,000,000 元 4 ─
NTD2,000,000(含 inclusive)~NTD5,000,000 8 ─
NTD5,000,000(含 inclusive)~NTD 10,000,000 ─ ─
NTD10,000,000(含 inclusive)~NTD50,000,000 ─ ─
NTD50,000,000 以上(and above) ─ ─
總計(Total) 12 ─
註 1:董事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。若董事兼任總經理或副總經理者,其酬金應分別按其身分揭露。屬董事酬金部分揭露於本表;
屬總經理及副總經理之酬金部分揭露於下表。 註 2:係填列最近年度董事監察人支領車馬費及報酬金額。 註 3:係填列最近年度盈餘分配擬議配發之董監事酬勞金額。若董事兼任員工(指兼任總經理及副總經理以
外之經理人或員工)取得員工紅利(含股票紅利及現金紅利)者,尚應揭露最近年度盈餘分配董事會
通過擬議配發員工紅利金額,並另應填列附表二之二。其股票紅利之「市價」,上市上櫃公司係最近
年度會計期間最末一個月之平均收盤價計算之;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 4:若董事兼任員工(指兼任總經理及副總經理以外之經理人或員工)領取員工認股權憑證者,應填列本
表及附表十五。 註 5:如提供汽車、房屋及其他專屬個人之支出時,應揭露所提供資產之性質及成本、實際或按公平市價設
算之租金及其他給付。 註 6:應揭露合併報表內所有公司給付本公司董監事各項酬金之總額。 註 7:本公司給付各個董監事酬金(包括車馬費、報酬、酬勞及員工紅利)於各級距之人數。 註 8:合併報表內所有公司給付本公司各個董監事酬金(包括車馬費、報酬、酬勞及員工紅利)於各級距之人
數。
20
(
2) 總
經理
及副
總經
理之
酬金
Ren
umer
atio
n of
Pre
side
nts
and
Vice
Pre
side
nts
單位
:新
台幣
仟元
;仟
股(U
nit
NTD
1,00
0; 1
,000
sha
res)
薪資
Sala
ry
(註2)
獎金及特支
Bonu
s(註
2)盈餘分配之員工紅利金額
(註
3)
Empl
oyee
Bon
us
前三項總額
To
tal
總額占稅後純益
之比例(%)
Tota
l : N
et
Inco
me(註
3)
取得員工認股權
憑證數額
Em
ploy
ee
War
rant
(註4)
其他報酬
O
ther
s (註
5)
本公司
合併報表內所有公司
股票股利
股票股利
職稱
Ti
tle
姓名
N
ame
(註1)
本
公司
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)
現金股
利
Cash
D
iv
股數
Shar
es
市價
Mar
ket
Pric
e
金額
Amt
現金
股利
Cash
D
iv
股數
Shar
es
市價
M
arke
t Pr
ice
金額
Amt
本
公司
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)
本
公司
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)
總裁
宋恭源
執行長
陳忠雄
總經理
盧明光
事業群總經理
洪榮政
事業群總經理
陳健志
汽車
事業部總經理
許耀煌
成本
事業部總經理
蔡裕賢
9,22
4
副總經理
李朝
福
副總經理
鄧錦
相39
,002
0 9,
433
0 23
,500
669
29.8
219
,950
0 0
0 0
91,8
850
7.81
%0
0 0
房屋
及汽
0
副總經理
梅雪
芳
車
租金
副總經理
徐禹
銘
70
6
副總經理
陳志
樑
副總經理
鄭文
明
副總經理
黃世
淞
副總經理
李志
川
副總經理
鄭鴻
龍
副總經理
韓學
杰
21
總經理及副總經理人數
No. of President & Vice President 94 年度
Year 2005
給付本公司各個總經理及副總經理酬金級距
Sizes of Renumeration to President & Vice
President 本公司 LSC
本公司 LSC
< NTD2,000,000 元 2 ─
NTD2,000,000(含 inclusive)~NTD5,000,000 8 ─
NTD5,000,000(含 inclusive)~NTD 10,000,000 5 ─
NTD10,000,000(含 inclusive)~NTD50,000,000 2 ─
NTD50,000,000 以上(and above) 0 ─
總計(Total) 17 ─
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支領薪資、獎金及特支費金額。
註 3:係填列最近年度盈餘分配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),並另應填列附表二之二。其股票紅利之「市價」,上市上櫃公司係最近年度會計期間最末一個月
之平均收盤價計算之;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 4:若總經理及副總經理領取員工認股權憑證者,應填列本表及附表十五。
註 5:如提供汽車、房屋及其他專屬個人之支出時,應揭露所提供資產之性質及成本、實際或按公平市價設算
之租金及其他給付。
註 6:應揭露合併報表內所有公司給付本司總經理及副總經理各項酬金之總額。
註 7:本公司給付各個總經理及副總經理酬金(包括薪資、獎金、特支費及員工紅利)於各級距之人數。
註 8:合併報表內所有公司給付本公司各個總經理及副總經理酬金(包括薪資、獎金、特支費及員工紅利)於各
級距之人數。
22
(3) 配
發員
工紅
利之
經理
人姓
名及
配發
情形
Em
ploy
ees
Bonu
s fo
r M
anag
ers
單位
:新
台幣
仟元
;仟
股(U
nit
NTD
1,00
0; 1
,000
sha
res)
股票
紅利
Stoc
k D
ivid
end
現金
紅利
Ca
sh D
iv
職
稱Ti
tle
(註1)
姓名
Nam
es
(註1)
股
數Sh
ares
市
價(註
2)
Mar
ket
Pric
e (2
)金
額Am
ount
金
額Am
ount
總
計To
tal
總額
占稅
後純
益之
比例
(%)
Tota
l to
Net
In
com
e 執
行長
陳
忠雄
總經
理
盧明
光
事業
群總
經理
洪
榮政
事業
部總
經理
許
耀煌
副總
經理
李
朝福
副總
經理
鄧
錦相
副總
經理
梅
雪芳
副總
經理
徐
禹銘
副總
經理
黃
世淞
副總
經理
鄭
文明
副總
經理
李
志川
副總
經理
鄭
鴻龍
協理
陳
美玲
協理
鄭
家駒
協理
許
銘豐
協理
蘇
子川
協理
鄧
翔雲
協理
謝
慶勳
經 理 人
協理
邱
文虎
808
29.8
2 24
,095
28
,080
52
,175
4.
43%
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:
依「
市價
」計
算,
上市
上櫃
公司
係採
用公
司會
計期
間最
末一
個月
之平
均收
盤價
計算
之;
若非
屬上
市上
櫃公
司則
以會
計期
間結
束日
之淨
值計
算之
。
註3:
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
註
4:若
董事
、總
經理
及副
總經
理有
領取
員工
紅利
(含
股票
紅利
及現
金紅
利)
者,
除填
列附
表二
之一
外,
另應
再填
列本
表。
23
(4) 分別比較說明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並說明給付酬金之政策、標準與組合、訂定酬金之程序及
與經營績效之關聯性。 We try to present here a comparison, exposition and analysis of the ratios formed by (a) over (b) in the last two calendar years: (a) total compensation our company and all subsidiaries which file a combined financial statement with our company paid to the directors, supervisors, general managers and deputy general managers ,and (b) the after-tax net profit. The policy, principle, criteria, combination arrangements and the procedure of determining the amount of such compensation are given. And the relationship between such compensation and the results of company operations is explained.
1. 本公司及合併報表所有公司於最近二年度支付本公司董事、監察人、總經理及副總經理酬金總額占稅
後純益比例之分析
1. Analysis of the ratios of total compensation our company and all subsidiaries which file a combined financial statement with our company paid to the directors, supervisors, general managers and deputy general managers over the after-tax net profit in the last two calendar years.
93 年度
2004 calendar year 94 年度
2005 calendar year 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, general managers and deputy general managers over the after-tax net profit
8.70% 9.76%
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
2. 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 are given below.
3. 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。
3. The company pays 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 general managers and deputy general managers 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.
24
三、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 Transfer & Pledge of Stock Equity by Directors, Supervisors, Senior Managers and Holders of 10% or More of Company Shares in the Latest C alendar 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
單位:股數 Unit:Share
九十四年度 Year 2005
當年度截至 4 月 16 日止 Up to market close time on April
16th, 2006 職稱 (註 1)
Title1
姓 名 Name 持有股數
增(減)數 Shares increase
(diminish)
質押股數 增(減)數 More (less)
shares pledged
持有股數 增(減)數
Shares increase (diminish)
質押股數 增(減)數 More (less)
shares pledged
董事長 源泰投資(股)公司 代表人:宋恭源 479,749 - - -
副董事長 /執行長
陳忠雄 615,676 - - -
董事 源泰投資(股)公司 代表人:林行憲 479,749 - - -
董事 源泰投資(股)公司 代表人:徐善可 479,749 - - -
董事 中興電工機械(股)公司
代表人:江義福 552,744 - - -
董事 賴達雄 62,015 - - -
董事 宋明峰 546,075 - - -
董事 黃顯雄 - - - -
董事 王金培 1,287 - - -
監察人 明興投資(股)公司 代表人:吳基弘 282,512 - - -
監察人 薛康 - - - -
監察人 徐桂英 46 - - -
大股東 光寶科技股份有限公司 4,231,113 - - -
總經理 盧明光 514,407(註 4) (1,485,593)
- 250,000 -
事業群 總經理
洪榮政 (131,990) - - -
事業群 總經理
陳健志 - - - -
事業部 總經理
黃世淞 3,207 - - -
事業部 總經理
鄭文明 3,147 - - -
25
九十四年度 Year 2005
當年度截至 4 月 16 日止 Up to market close time on April
16th, 2006 職稱 (註 1)
Title1
姓 名 Name 持有股數
增(減)數 Shares increase
(diminish)
質押股數 增(減)數 More (less)
shares pledged
持有股數 增(減)數
Shares increase (diminish)
質押股數 增(減)數 More (less)
shares pledged
事業部 總經理
陳志樑 33,000 - - -
事業部 總經理
胡明偉 - - - -
執行 副總經理
許耀煌 36,459 - (45,000) -
資深 副總經理
李朝福 190,087 - - -
資深 副總經理
鄧錦相 50,487 - - -
副總經理 陳美玲 (41,554) - - -
副總經理 梅雪芳 15,551 - (49,000) -
副總經理 鄭鴻龍 27,268 - - -
副總經理 韓學杰 - - - -
副總經理 闞迺堯 - - - -
協理 許銘豐 (31,916) - (18,000) -
協理 邱文虎 14,125 - (9,000) -
協理 鄭家駒 (6,800) - - -
協理 鄧翔雲 (3,224) - - -
協理 謝慶勳 42,764 - (8,000) -
協理 江協龍 - - - -
協理 馬英超 - - - -
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:經理人之持股係以開始申報月份計算。
註 4:係包含信託股數。
26
股權移轉資訊
Information on transfer of shares
單位:股數;比率 Unit:shares;percentage
姓名(註 1) Name1
股權移轉原因
(註 2) Reasons for
transfer2
交易日期 Trading
day
交易相對人 Transfer 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 and shareholders holding
above 10%
股 數 Shares
交易價格
Trading Price
盧明光 信託贈與 94.10.03 盧怡君 子女 40,800 0
盧明光 信託贈與 94.10.03 盧建良 子女 39,600 0
盧明光 信託贈與 94.10.03 盧建志 子女 39,600 0
楊素梅 信託贈與 94.10.03 盧建良 子女 17,340 0
楊素梅 信託贈與 94.10.03 盧怡君 子女 16,830 0
楊素梅 信託贈與 94.10.03 盧建志 子女 16,830 0
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。
股權質押資訊 Information on mortgaged or pledged shares
單位:股數;比率 Unit:shares;percentage
姓 名 (註 1)Name1
質押變動原因(註 2) Reasons for mortgage or pledge2
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 and shareholders holding above 10%
股 數Shares
持股 比率
Shares holding
%
質押 比率
Shares MortgagedPledged %
質借 (贖回)
金額 MortgagedPledged amount
無 Nil
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。
27
四、本公司、公司董事監察人與經理人暨本公司直間接控制之事業對同一轉投
資事業之持股數、合併持股比例 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 shareholding percentage
綜合持股比例 Combined Shareholding; Percentage of all Shares
單位:仟股;% Unit: 1,000 shares; percentage
本 公 司 投 資Investment by Liteon
Semi
董事、監察人、經理人 及直接或間接控制事業之
投資 Investment by directors. supervisors, companies
controlled by us
綜 合 投 資Investments combined 轉 投 資 事 業
(註)Investees
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 60,570 100 - - 60,570 100
Dynacard Co., Ltd 16,538 25 - - 16,538 25
Shanghai Seefull Electronics Co., - 100 - - - 100
DIODES, INC. 5,777 23 49 - 5,826 23
Lite-On Power Semi.(HK)Co., Ltd 10 100 - - 10 100
DYNA INTERNATIONAL HOLDING CO., LTD. 33,000 100 - - 33,000 100
DYNA FUND INTERNATIONAL L.P. - 3 - - - 3
DYNA FUND II, L.P. - 1 - - - 1
Prosperity Venture Capital Corporation 800 - - - 800 -
SINGLE CHIP SYSTEMS CORP. 342 1 - - 342 1
KALLIX CORPORATION 467 10 - - 467 10
SMART POWER HOLDINGS GROUP CO., LTD.. 50 100 - - 50 100
Wk Technology Fund I.V. 5,000 6 - - 5,000 6
VENGLOBAL INTERNATIONAL FUND 1 6 1 9 2 15
Actron Technology Corporation 3,328 9 3,494 9 6,822 18
GEM SERVICES, INC. 1,000 4 - - 1,000 4
ADVANCED ANALOGIC TECHNOLOGIES, INC.
383 2 - - 383 2
GLOBAL STRATEGIC INVESTMENT, INC. 600 1 - - 600 1
ANACHIP CORPORATION 31,027 62 - - 31,027 62
CO-TECH COPPER FOIL CORP. 5,600 3 18,619 9 24,219 12
Myson Century, Inc. 1,798 2 - - 1,798 2
LU-CHU DEVELOPMENT CORP. 12,650 5 - - 12,650 5
ABBA TEk PRECISION TECHNOLOGY, INC 8,361 18 - - 8,361 18
CERAMATE TECHNICAL Co., 796 3 - - 796 3
註:係本公司之長期投資。
28
參.資本及股份 Capital and Shares
一、股本來源(Source of Equity Capital)
單位:新台幣仟元;仟股 Unit: NT$1,000; 1,000 shares
核 定 股 本 Authorized Capital
實 收 股 本 Outstanding Capital
備 註 Remarks
年月 Date
發行價
格 (元)
Price at issue (NT$)
股 數 Shares
金 額 Amount (kNT$)
股 數 Shares
金 額 Amount (kNT$)
股 本 來 源 Source of equity capital(kNT$)
以現金以外之
財產抵充 股款者
Shares paid with non-cash
其他
Other
2005/ 06
每股面
額 10 元 Par
value NT$10
500,000 5,000,000 406,864 4,068,640
合併發行新股 Totel share issuecl
444,444 盈餘轉增資
Surplus plowed back
148,237 資本公積轉增資 Capital surplus
74,118 及員工紅利轉增資
Bonus plowed back
16,942
─ 註一
Note 1
註一:業已於 94 年 4 月 29 日經金管證一字第 0940113256 號及 94 年 7 月 22 日經金管證一字第 0940129922 號
核准。 Note 1: Approved by Securities and Futures Bureau with cert. number (1) 0940113256 on April 29, 2005.and
cert. number (1) 0940129922 on Jul 22, 2005.
股份種類(Type of stocks)
單位:股 Unit:shares
核 定 股 本 Approved equity capital
股份種類 Type of stocks 流通在外股份
(已上市股票) Circulating Capital
未發行股份 Not yet issued
合 計 Total
備註 Remarks
普通股 common stocks
406,864,091 93,135,909 500,000,000 註
Note
註 1: 流通在外股份含庫藏股 10,256,000 股。(截至 2006/3/31 止) 註 2: 核定股本含認股權憑證可認購股份數額。 Note1: the circulating capital included treasury stock of $10,256,000 shares (up till Mar, 31 2006) Note2: the authorized capital included reserved for the future conversion of convertible bonds and stock warrants.
29
二、股東結構(Different Shareholders)
95 年 4 月 16 日 April 16th, 2006 股東結構
Shareholder type
數量 Quantity
政府機構 Government
金融機構 Financial
institutions
其他法人 Other legal
entities
個人 Individual
外國機構及外
國人 Individual/
legal entity of foreign
countries
合計 Total
人數 Number of
shareholders ─ 5 86 21,556 23 21,670
持有股數 Shares held
─ 2,868,000 194,035,015 169,906,619 29,798,457 396,608,091
持股比例 % of total
number of shares ─ 0.72% 48.93% 42.84% 7.51% 100%
三、股權分散情形(Distribution by Size of Share Holding)
每股面額十元 Share face value: NT$10 95年 4月 16日 April. 16, 2006 持 股 分 級
Size of holding(shares) 股 東 人 數
Number of Shareholders持 有 股 數
Quantity of shares held持 股 比 例 % of total
1 to 999 12,760 3,568,330 0.90%
1,000 to 5,000 6,145 13,928,821 3.51%
5,001 to 10,000 1,221 9,136,028 2.30%
10,001 to 15,000 454 5,626,671 1.42%
15,001 to 20,000 264 4,675,029 1.18%
20,001 to 30,000 282 7,113,102 1.79%
30,001 to 50,000 176 6,742,210 1.70%
50,001 to 100,000 153 11,009,684 2.78%
100,001 to 200,000 88 12,481,609 3.15%
200,001 to 400,000 49 13,597,554 3.43%
400,001 to 600,000 24 11,974,608 3.02%
600,001 to 800,000 6 4,263,063 1.07%
800,001 to 1,000,000 3 2,504,033 0.63%
1,000,001 & more 45 289,987,349 73.12%
Total 21,670 396,608,091 100.00%
註:本公司已發行股數為 406,864,091 股。(上述持股比率之計算,不含庫藏股 10,256,000 股) Note: LSC issued 406,864,091 shares (10,256,000 buy back shares excluded).
30
四、股權比例達百分之五以上或股權比例占前十名之股東名單 (Holders of 5% or More of Equity and Top Ten Shareholders)
95 年 4 月 16 日 April 16, 2006 股 份 Share holding
主 要 股 東 名 稱 Major shareholders
持 有 股 數 Shares held
持 股 比 例 % of total held
光寶科技(股)公司 74,749,669 18.85%
旭寶投資(股)公司 24,819,039 6.26%
花旗銀行託管群益託管有限公司投資專戶 13,374,772 3.37%
新揚投資(股)公司 13,103,103 3.30%
大榮投資(股)公司 10,703,450 2.70%
陳惠秀 10,670,000 2.69%
中興電工機械(股)公司 9,765,149 2.46%
宋明峰 9,647,335 2.43%
宋妍儀 8,850,464 2.23%
宋慧玲 8,596,634 2.17%
註:本公司已發行股數為 406,864,091 股。(上述持股比率之計算,不含庫藏股 10,256,000 股) Note: LSC issued 406,864,091 shares (10,256,000 buy back shares excluded).
31
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)
年度 Year 項目 Items
93 年 2004
94 年 2005
當年度截至 95 年 3 月 31 日 核閱數(註 8)
up to Mar. 31, 2005 (8)追溯前 original 33.30 35.80 39.00 最 高
high 追溯後(註*) Adjusted(*) 28.99 35.80 註 9 (Note 9) 追溯前 original 20.90 23.20 31.30 最 低
low 追溯後(註*) adjusted(*) 19.59 21.75 註 9 (Note 9) 追溯前 original 26.50 27.21 36.26
每股市價 (註 1) Market
price/share(1) 平 均 average 追溯後(註*) Adjusted(*) 24.85 27.21 註 9 (Note 9)
分 配 前 pre-distribution
13.97 16.19 17.42 每股淨值
(註 2) Net worth of
each share( 2) 分 配 後
post-distribution 11.31
註 9 (Note 9)
-
加權平均股數 Weighted average shares
326,854,674 376,136,485 395,449,758
每 股 盈 餘 Earnings per share
3.01 3.13 0.97 每股盈餘
Earnings per share 追溯調整後之每股盈餘 (註 3)
Adjusted Earnings Per share (3)
2.82 3.13 0.97
追溯前 original 1.40 註 9 (Note 9) - 現 金 股 利 Cash dividend 追溯後(*) adjusted 1.31 註 9 (Note 9) -
盈餘配股 from profit
surplus 0.40
註 9 (Note 9)
- 無償配股
Dividend stocks with no
compensation 資本公積配股
from capital surplus
0.20 註 9
(Note 9)
-
每股股利 (註 9)
Dividend per share(9)
累積未付股利(註 4) Dividends in arrears (4)
- - -
本益比 (註 5) P/E ratio (5)
8.80 8.69 -
本利比 (註 6) P/D ratio (6)
18.93 註 9
(Note 9) - 投資報酬分析
Investment return analysis
現金股利殖利率 (註 7) Cash dividend yield (7)
0.05 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。 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 9:94 年度盈餘分配案尚未經股東常會決議。
32
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: Distribution of the surplus of 2005 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
本公司之企業生命週期正值成長階段,為公司未來之穩定發展及財務規劃,並滿足股東對現金流入之需
求;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及
依法提列特別盈餘公積。若尚有盈餘時,得提存部分為保留盈餘外,餘額分配比例如下: 1. 股東紅利百分之八十七.五。 2. 員工紅利百分之十。 3. 董事、監察人酬勞百分之二.五。 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。 本公司股利分配由董事會擬定,將根據公司盈餘狀況,考量未來資金需求及稅制對公司股東造成之影響,
維持公司永續之經營發展及每股盈餘之穩定成長,其分配比率原則上為股票股利不低於百分之三十,但每股
股利若低於 0.5 元時,得以全額現金股利發放,並提報股東會承認。 Our company is in the growing stage of its enterprise life cycle. To make a better financial plan to
maintain steady long-term development and to satisfy the cash needs of the enterprise as seen by most of the shareholders, it has been decided that out of a year’s profits, minus all tax payments and deficits/loss incurred in previous years, 10% of the annual net income (less deficit, if any) should be appropriated as legal reserve and a special reserve should be provided in accordance with relevant regulations. The appropriations of the remainder should be resolved by the board of directors and then submitted in the shareholders’ conference for approval. The final remainder will be distributed according to the following proportion:
1. 87.5% as bonus for shareholders. 2. 10% as bonus for employees. 3. 2.5% as compensation for directors and supervisors. 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.
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The procedures of distributing the company bonus is formulated by the Board of Directors in consideration of a variety of factors such as the status of the surplus, future capital needs, the impact of tax burdens on the shareholders, long-term prospects of operation and development of the enterprise, as well as the steady growth of per share surplus in the future. In principle, share bonus should not be less than 30 percent of the total. But if per share bonus comes to NT$0.50 or less, all may be distributed as cash and cleared at the shareholders conference
(二) 股利執行狀況 Distribution of dividends
本公司可分配盈餘 1,255,855,250 元,經董事會擬訂九十四年度盈餘分配情形如下:股東股票股利(每
股 0.6 元)237,964,850 元,股東現金股利(每股 1.4 元)555,251,332 元,員工股票紅利 27,195,980 元,
員工現金紅利 63,457,298 元,董事及監察人酬勞 22,663,319 元;共轉增資發行新股 26,516,083 股;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。 前述盈餘及員工紅利轉增資案俟股東常會通過,報請主管機關核准後,另訂除權除息基準日及現金股利
發放日期,按除權除息基準日股東名簿記載之股東及其持股比例分配之,不足一股之畸零股部份配發現金,
畸零股由職工福利委員會認購;本公司如嗣後因可轉換公司債或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。
Distributable surplus of the company comes to NT$1,255,855,250. The Board of Directors has drawn up a plan to distribute 2005 surpluses as follows: shareholders dividend shares (at NT$0.6 per share), NT$237,964,850; cash dividend for shareholders, (at NT$1.4 per share) NT$555,251,332; employee share bonus, NT$27,195,980; employee cash bonus, NT$63,457,298; compensation for directors and supervisors, NT$22,663,319. Capital increase comes to 26,516,083 shares
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 changes caused by the conversion of company bonds, 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)
八、員工分紅及董事、監察人酬勞相關資訊 (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. 股東紅利百分之八十七.五。 2. 員工紅利百分之十。 3. 董事、監察人酬勞百分之二.五。 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。
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1. 87.5% as bonus for shareholders. 2. 10% as bonus for employees. 3. 2.5% as compensation for directors and supervisors. 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 94 年度員工分紅等資訊: Distribution of employee bonus year 2005 as decided by the Board of Directors:
1. 擬議配發員工現金紅利 63,457,298 元、員工股票紅利 27,195,980 元及董監酬勞 22,663,319 元。 2. 擬議配發員工股票紅利 2,719,598 股,占盈餘轉增資之比例 10.26%。 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 2.83 元。
1. Employee cash bonus, NT$63,457,298; employee share bonus, NT$27,195,980; and
compensation for directors and supervisors, NT$22,663,319. 2. Employee share bonus of 2,719,598 shares or 10.26% 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$2.83. 本公司股東會決議實際配發之九十三年度員工紅利及董監事酬勞與原董事會通過擬議配發數相同,其有
關資訊如下: Employee bonus and directors/supervisors compensation of 2004 distributed according to a resolution
passed at the Shareholders Conference agree in magnitude with that of the plan worked out in the Board of Directors. The information and data are as follows:
股東會決議配發數
Distribution decided atshareholders conference
一、配發情形: ( Distribution) 1.員工紅利.( Employee bonus) (1)股票紅利 (Share bonus)
股 數(Number of shares) 1,694 仟股(1,694,000 shares)
金 額 (Value in NT$) 16,942 仟元(NT$ 16,942,000)
占當年底流通在外股數之比例 (As % of shares circulating outside the company)
0.52%
(2)現金紅利 ( Cash dividend) 59,294 仟元(NT$ 59,294,000)
2.董監事酬勞 (Renumeration for directors/supervisors)
19,059 仟元(NT$ 19,059,000)
二、每股盈餘相關資訊:(Surplus per Share)
1. 每股盈餘-追溯調整後(EPS –Adjusted) 2.82 元 (NT$2.82)
2. 設算每股盈餘 (EPS -- after deductions) 2.56 元 (NT$2.56)
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九、公司買回本公司股份情形(Buy-Back of Company Shares)
95 年 4 月 30 日 Apr 30, 2006
買回期次 (註) Treasury stocks in Batches
第二次(期) First Batch
第三次(期) Second Batch
買回目的 Purpose of Buy-back
鼓勵員工及提昇員工向心力 To encourage employees and to
raise their morale
鼓勵員工及提昇員工向心力 To encourage employees and to
raise their morale
買回期間 Timeframe of Buy-back
90.10.03~90.12.02 Oct. 3. 01 to Dec. 2, 01
93.03.24~93.05.23 Mar. 24, 04 to May 23, 04
買回區間價格 Price range
6.23~16.97 元 NT$6.23 to 16.97
18.20~46.00 元 NT$18.20 to 46.00
已買回股份種類及數量 Class, quantity of shares bought
back
普通股 5,500 仟股 5,500,000 common shares
普通股 12,341 仟股 12,341,000 common shares
已買回股份金額 Value in NT$ of bought-back
shares
56,479,228 元 NT$56,479,228.
332,943,579 元 NT$332,943,579.
已辦理銷除及轉讓之股份數量 Shares sold/transferred
5,500 仟股 5,500,000 shares
2,085 仟股/shares
累積持有本公司股份數量 Accumulated number of company shares held
0 仟股/shares 10,256 仟股 10,256,000shares
累積持有本公司股份數量占 已發行股份總數比率(%) Percentage of total company
shares held (%)
0% 2.52%
肆.公司債辦理情形:無。 Bonds Issued:None
伍.特別股辦理情形:無。
Issue of Preferred stock:None 陸.海外存託憑證辦理情形:無。
Issue of Overseas Depositary Receipts:None 柒.員工認股權憑證辦理情形:請參閱年報第 105 頁。
Issue of Warrants to Employees:Please refer to page 105。
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捌.併購辦理情形: Merger and Acquisition Proceedings:
(一)最近年度及截至年報刊印日止已完成併購或受讓他公司股份發行新股者: ( I ) Completed M&A and/or issue of new company shares to replace shares of the
acquired company in the latest full fiscal year and up to the day this annual report went to press in the current fiscal year.
1.執行情形 : 敦南科技股份有限公司(以下簡稱敦南公司或該公司)合併立生半導體股份
有限公司(以下簡稱立生公司)一案,並辦理增資發行新股 44,444,444 股,總計
444,444,440 元,合併基準日為 94 年 6 月 1 日,並已於 94 年 7 月 8 日完成變更登
記。 (1) M&A completed: Lite-On Semiconductor Corporation (LiteOn-Semi or the
Company) acquired Antek Semiconductor Corporation (Antek Corp.) and issued 44,444,444 new shares bearing a total nominal value of NT$ 444,444,440. The date of the merger was June 1, 2005 and registration of the merger was completed on July 8, 2005.
2.主辦證券承銷商評估意見: (2) Evaluation and comments by the leading underwriter.
(1)合併後對公司業務之影響 1. How does the merger affect the
Company’s business?
該公司合併完成後有效整合資源運用、降低營運成本及促進
合理化經營,並擴增經營規模,強化市場競爭力。 After successfully completing the merger the Company would be able to integrate the use of combined resources efficiently, bring down operating costs, promote rational management, enhance economy of scale, and strengthen competitiveness.
(2)合併後對公司財務之影響 2. How does the merger affect the
Company’s financial position?
該公司於 94 年度合併立生公司,其 95 年第一季自結之營業
收入為 2,689,531 仟元,較 94 年同期營業收入 1,897,254仟元,成長 41.76 %。顯示該公司藉由合併結合雙方公司資
源,整合相關技術,降低營運成本,提昇公司經營績效之效
益已逐漸顯現。 After the Company acquired Antek Corp in fiscal year 2005, its operating income of the first quarter of 2006 reached NT$2,689.531,000 up 41.76% from the same quarter of 2005 which was NT$1,897.254,000. The increase shows that benefits flowing from consolidation of resources of both companies, integration of technological advantages, reduction of operating costs, and upgrading of management efficiencies, are gradually becoming manifest.
(3)合併後對公司股東權益之影響 3. How does the merger affect
shareholders’ interest?
該公司合併後因完整研發技術之整合及有效之人力資源運
用所帶來之效益,在營收及獲利部分皆有正面之幫助,同時
對股東權益亦有正面之影響。 After the merger, the Company, aided by the benefits of integrated technological R&D work and effective utilization of human resources, increased revenues and profit in the interest of shareholders.
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(4)合併之預計效益是否顯現 4. Have expected benefits from the
merger been realized?
該公司合併後藉由研發團隊之整合,使雙方之研發技術得以
發揮互補,並提升技術層次及市場競爭力。對財務及業務方
面已有顯著的成長,並對股東權益亦有正面的效益,其合併
預計之效益已逐漸顯現。 After the merger, the Company, through integration of the R&D teams, gained benefit and synergies of technological complementarity, upgraded technological achievement level and enhanced competitiveness in the market. These gains were reflected in improved shareholder interests. Benefits expected of the merger have clearly shown themselves.
Merger Completed and/or Issue of New Stocks to Replace Stocks Acquired from Other Companies in the Latest Calendar Year and This Year (up to the day this Annual Report goes to press): None 最近年度及截至年報刊印日止已經董事會決議通過併購或受讓他公司股份發行新股
者:無 Merger Completed and/or Issue of New Stocks to Replace Stocks Acquired from Other Companies which were approved at the Board of Directors in the Latest Calendar Year and This Year (up to the day this Annual Report goes to press): None 辦理中之併購或受讓他公司股份發行新股執行情形及對股東權益之影響:無 What kind of impact will an on-going merger and/or issue of new stocks (to replace stocks acquired from another company) have on our shareholders?: None
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營 運 概 況 Report on Business Operations
壹.業務內容(Overview of Business) 一、 業務範圍 Scope of Business (一)、 主要業務內容(Main areas of business operations)
光電元件及分離式半導體元件之設計、製造與銷售, 以及晶圓代工。 Design, manufacture, sell and distribute opto-electronic device/components, discrete semiconductor components, and wafer foundry business
(二)、 營業比重(Revenue Distribution): 單位:新台幣仟元 Unit : NT$1,000
主要部門 Major group (Divisions)
94 年度營業額 Total Sales in Year 2005
營業比重(%) (%) of total Sales
影像事業群 Image Biz group
5,512,009 56.38
分離元件事業群 Discrete & Analog Biz group
3,591,310 36.73
晶圓代工事業部 Foundry Division 673,746 6.89
TOTAL 9,777,065 100.00
(三)、 主要產品(Main products)
1.影像事業群 Image Biz group 黑白接觸式影像感測器
彩色接觸式影像感測器
名片型讀取器
筆式掃瞄器
CMOS 相機模組
USB 2.0 介面 CMOS 相機模組
線性指紋影像感測器
2.分離元件及類比事業群 Discrete & Analog Biz group
分離元件封裝測試
各式整流元件
各式保護元件
閘流體
Mono CIS (Contact Image Sensor)
Color CIS
Business Card Reader
Pen Scanner
CMOS Camera Module (CCM)
USB 2.0 Interface CCM
Linear fingerprint ID
Discrete Packaging & Testing
Rectifiers
Power Schottky
Bridge Rectifier
Ultra Fast / Fast / Standard Rectifier
Protection Device - TVS / TSPD
Thyristor (TRAIC / SCR / SIDAC)
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3.晶圓代工事業部 Foundry Division 電源管理
(12伏特 ~ 40伏特双極技術)
顯示器驅動
(5伏特 ~ 40伏特高壓互補金屬氧化半導體技術)
消費性微控制器
(5伏特 ~ 1.5伏特互補金屬氧化半導體技術)
功率半導體
(60伏特 ~ 600伏特離散金屬氧化半導體技術)
(四)、 計劃開發之新產品(Planned new products development)
1. 影像事業群 Image Biz Group 低雜訊 3.3V 彩色 600DPI CIS 低成本 3.3V 彩色 1200DPI CIS 高速 3.3V 彩色三通道 1200DPI CIS 手機用線性指紋影像感測器 雷射滑鼠感測器 USB2.0 1.3M 畫素 定焦式 2M 手機用相機模組 手動對焦式 2M 手機用相機模組 自動對焦式 1.3M/2M/3M 手機用相機模組 光學變焦式 2M/3M 手機用相機模組
2.分離元件及類比 IC 事業群 Discrete & Analog Biz group
6A 閘流體晶片研發 高電流快速回復整流器晶片研發 6A 非絕緣封裝閘流體 3KP/5KP/15KP 雙向 TVS 突波電壓吸收器
800V 閘流體晶片研發 低電容過電壓保護器件晶片開發 低電壓過電壓保護器件晶片開發
3. 晶圓代工事業部(新技術) Foundry Division (New technology)
0.6um 5V CMOS – RFID, Analog 1.0um 40V BiCMOS(BCDI) - AC/DC, power switch 0.6um 40V BiCMOS(BCDII) – DC/DC, Class D Amp.
Low noise 3.3V/600 dpi Color CIS Lost Cost 3.3V/1200 dpi Color CIS Ultra Fast 3-channel 3.3V/1200 dpi Color CIS Linear fingerprint image sensor for mobile phone Laser mouse image sensor USB 2.0/1.3M pixel Camera Module Fixed Focus 2M Phone Cam Module Macro Focus 2M Phone Cam Module Auto Focus 1.3/2/3 M Phone Cam Module Optical Zoom 2/3M Phone Cam Module
6A Triac wafer High current SF wafer 6A Triac TO-220 Thyristor Package Bi-directional Transient Voltage Suppressor (3KP/5KP/15KP) 800V Thyristor wafer Low capacitance TSPD wafer Low voltage TSPD wafer
Power management
(12 V ~ 40V Bipolar Technology)
Display driver
(5V~40V HV CMOS Technology)
RFID, MCU
(5V ~1.5 V CMOS Technology)
Power MOSFET
(60V~600V DMOS Technology)
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二、產業概況 Overview of Industry 現況與發展(Present status and future prospects)
1、光電產業 Opto Electronic Industry 光電科技是世界各先進國家,繼發展電子、資訊工業之後,傾全力開發的工業,它不但具有應用廣、
潛力大及高預期利潤等特色,並可提升相關科技及眾多傳統工業的技術水準。近年來,由於光電科技的
發展,已將資訊工業帶到一個新的紀元,資訊的處理範圍已從原來的數字處理、文字處理進步至以往只
有大型電腦才能作到的影像處理,其間最大的差異便是影像資料之輸入,因為傳統輸入文字及數字之鍵
盤不具輸入影像之能力,也因此影像輸入之技術已成為現階段影像處理之主要關鍵。而接觸式線型影像
感測器(CIS)即是此光電產業中所不可或缺的關鍵光電組件。
After their success in electronics and information industries, most technologically advanced countries are sparing no effort in developing opto-electronic industries and technologies. They foresee that these industries of immense potential would bring in high profits, augment the development of science and technologies, and elevate, in particular, the technologies of many traditional industries. In recent years, they have already opened new vistas for the information technology. Information processing has progressed from numerals and written words to image processing, which, just a short time ago, was the exclusive arena of mainframe or even super computers. The greatest difference between the two processing modes is the way images are handled. For keyboards used for numerals cannot input images. As input feasibility is the key to the processing of images, the contact image sensor (CIS) has become the indispensable element in the opto-electronic 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
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
中游產業 Middle Stream
測試、製造、組裝 Testing, Manufacturing, Module Assembly
下游產業 Down Stream
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
近年來手機逐漸走向彩色化,附相機及上網等功能,尤以彩色照相手機從日本,韓國風行到全世界,
銷售量也呈現急劇成長的走勢。 2005 年規模達 8.2 億支的全球手機市場當中,約有 42%搭載照相功
能,預估 2006 年 8.7 億支市場中,照相手機將成長至約 60%,是一個高度成長的產業。 相機模組之
畫素也由 CIF(10 萬畫素) ,VGA(35 萬畫素) 進展到 130 萬/200 萬畫素,更進一步朝自動對焦、光學
變焦之高品質相機模組演進, 並且朝向手機數位相機化的趨勢發展,使其成為不可或缺之關鍵性光電
零組件。除此之外,筆記型電腦用相機模組將會是另一波新興應用的主力。 In recent years, mobile phones have become more versatile. They have a color screen, function
as a camera and can access the internet. Mobile phones functioning as color cameras have been sold from Japan and South Korea to all corners of the world. Sales of this new device increased by leaps and bounds. Of the 820 million mobile phones sold throughout the world in 2005, about 42%
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percent were embedded with cameras. Of the 870 million expected to be sold in 2006, camera phones are going to take a 60% percent share. It certainly has been and will continue to be a high growth industry. At the same time, the 100,000-pixel CIF and 350,000-pixel VGA devices will be replaced by 1.3 – 2 million pixel ones. And auto-focusing and opto-electronic focusing functions will be introduced and perfected on an ever larger scale. Besides, digital camera functions will become indispensable key elements of modern handsets, and their incorporation in notebook computers will become a new application of this technology.
產業上、中、下游之關聯性 (Upper, middle and down-stream CCM industries)
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
晶片、光學鏡頭、外殼、PC 板、軟板等產業 Chip, Optical Lens, Case, PCB Board, FPC Board, etc.
中游產業 Middle Stream
模組設計、製造、組裝、測試 Module Design, Manufacturing, Module Assembly, Testing
下游產業 Down Stream
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
產品之各種發展趨勢及競爭情形 Development trends and competition of various products
由於接觸式線型影像感測器(CIS)是以完整光電模組來感測文件的明暗,其感測比例為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於電荷耦合元件(CCD)之上的CCD,更
能做成結構簡單、裝配容易、特性穩定符合產品走向輕、薄、短、小之時代需求,使用CIS之比例
仍將繼續成長,市場成長空間仍大。影像感測器的應用領域非常廣泛,包括傳真機、掃描器、電
子白板、多功能事務機及各種客戶特殊要求之產品等,而拜多功能事務機市場的高成長之賜,及
彩色CIS的解析度、低耗電量技術之提升並具成本價格之優勢下,全球多功能事務機搭配需求彩色
CIS之比例亦將同步快速成長。 附相機手機在全球市場已蔚為風潮,相機元件半導體採用 CMOS 或 CCD。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;主要應用在相機手機、視訊會議攝影機、
筆記型電腦、監視系統。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。 Contact image sensors react to the brightness of a document through an intact
optical-electronic module in a scanning ratio of 1:1. Compared with 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, thin, slim and compact devices of uncluttered structure that is easy to set up, and easy to use. CIS devices, much in demand at the present, have unlimited market potential in the foreseeable future. For CIS is used in a wide range of products, including fax machines, scanners, electronic white boards and other special products ordered by clients. Meanwhile, as growth rates in the Multi Functions Peripherals (MFP) market maintain their present high level and color CIS technology is improving rapidly with regard to resolution, power consumption and cost, more and more MFP throughout the world employ color CIS solution.
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Camera-phone handsets, using either CMOS or CCD semiconductors, are in vogue throughout the world today. Those with CMOS semiconductors excel for their low production cost and minimal power consumption. Both characteristics suit the basic needs of mobile devices, mainly camera-phones, visual conference camcorders, notebook computers and monitor systems. 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.
3、整流二極體產業(Diode rectifier industry)
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,除了部分產品的技術,例如:
(1) 使用在交換式電源供應器 (Switching Power Supply;簡稱 SPS)及數位相機 (Digital Still
Camera;簡稱 DSC)之高壓型矽高功率整流二極體的玻璃覆蓋(Glass Passivation)及終止結構
(Termination) 技術、標準型矽高功率整流二極體的終止結構技術。 (2) 使用在 SPS 的蕭特基型矽高功率整流二極體之蕭特基接觸(Schottky Contacts)技術。 (3) 使用在液晶顯示器(Liquid Crystal Display;簡稱 LCD)模組之標準型矽高功率整流二極體的終止
結構技術、快速恢復型矽高功率整流二極體的載子壽命控制(Lifetime Control)技術、蕭特基型
矽高功率整流二極體之蕭特基接觸技術。 (4) 使用在手機電池充電器(Charger)之標準型矽高功率整流二極體的終止結構技術、快速恢復型
矽高功率整流二極體的載子壽命控制(Lifetime Control)技術等進入障礙較高外,大部分的技術
成熟度都已經很高,且無專利侵權的問題存在,加上近幾年國際高功率整流二極體大廠逐漸釋
出代工訂單,故吸引我國眾多的廠商的投入。
然近年來能源議題受到廣泛討論,太陽能需求量每年維持 30%成長,Solar cell 需求持續擴張致
半導體用多晶矽材料產生排擠效應而使原晶片購料成本持續上升,另銅材及黃金等價格亦同步上
揚,整流二極體整市場產值有機會隨之上升以反映成本上揚。因此整流二極體供應商須確保其穩定
原物料供應及價格以穩定其既有市場地位。 Diodes manufacture is rated as a capital and labor intensive industry. High-efficiency diode
that is still using silicon (Si) semi conductors as wafers and epitaxial wafers has been matured at the current stage of development. Since intellectual property right has no longer been an issue, increasing OEM orders of high-efficiency diodes from W/W leading firms has encouraged many Taiwan suppliers to get into this field.
However, exceptions still exist in general. For example, following technologies are not yet matured, nor easy for new comers to use, to develop and to take advantage in gaining more competition:
(1) Glass passivation and termination technologies for high-voltage, high-efficiency silicon
diodes used for switching power supply (SPS) and digital still camera (DSC); and termination technology for standard high-efficiency silicon diodes.
(2) Schottky contact technology for Schottky high-efficiency silicon diodes used for SPS. (3) Termination technology for standard silicon diodes used on liquid crystal display (LCD);
lifetime control technology for rapid- recovering high-efficiency diode, Schottky contact
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technology for Schottky high-efficiency silicon diodes used on LCD. (4) Termination technology for standard high-efficiency silicon diodes used on battery chargers
of handsets; lifetime control technology for rapid-recovering high-efficiency silicon diode.
Recently, topics related to power and energy were discussed broadly. The demand of solar energy grew 30% annually for the past few years. Due to the high demand of Solar cell world wide, the requisition cost of raw wafer material, copper and gold had raised. It is very likely that the discrete total market revenue will grow as a reflection to the increased material cost. Therefore, it is very important for discrete suppliers to be able to secure its raw wafer supply in order to provide stable shipment to customers. 產業上、中、下游之關聯性 (Upper, middle and down-stream discrete industries)
整流二極體產業的上、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
封裝測試 Packaging & Testing
下游產業 Down Stream
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, 唯此些訂
單及市場都是產品技術成熟度高之標準型低階產品居多, 若未能有效降低生產成本將無法獲得好的
毛利, 為保有價格競爭優勢, 我國廠商持續將較倚重人工的後段製程及低階高功率整流二極體產能外
移到中國大陸, 台灣廠定位為營業總部, 以研發設計及前段、中段製程為主要營運項目。 展望未來, 隨著我國政府針對尺寸小於 8吋的上游矽晶圓產業登陸政策日益鬆綁, 而中國大陸高功率整流二極體
本土廠商又緊跟在後追趕、逐漸茁壯之際, 我國高功率整流二極體業對於中段及後段製程, 除了考慮
增加自動化生產設備投資外, 是否亦將前段及中段製程產能考慮跟隨上游矽晶圓業者移往中國大陸, 以便與中國大陸本土廠商取得同樣的低成本等之立足點。
在未來產品競爭力方面, 國內整流二極體廠商將朝更廣泛產品線研發,高效率,高效能及更高品
質發展以擴大其銷售領域如 consumer 及 communication 等大量成長市場發展。另外因應中國大陸快
速經濟成長, 國內廠商亦將運用其既有語言及文化優勢加速人員佈局及上下游產業整合及合作以利
未來有利之發展基礎。 High-efficiency diodes makers in Taiwan are taking substantial amount of OEM and ODM orders
released by global firms and keep increasing a respectable market share, world wide. However, majority of the standard products are low profit margins unless cost could be effectively reduced. To take greater cost reduction advantage, Taiwan suppliers must keep putting big effort and emphasis on the back-end manufacturing process that are labor intensive. Furthermore, transferring low-grade, high-efficiency diodes manufacturing to mainland China and maintained the operational management, front and middle end manufacturing as well as R&D and design function in Taiwan were some of the strategies employed.
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Looking into the future, we are wondering if Taiwan’s high-efficiency diode makers, in addition to strengthening automation, should also move their middle and down stream manufacturing to mainland China as the upper stream manufacturers have already done. What make this question more acute than ever are the following points. First, Taiwan government has gradually released controls over the transition of manufacturing of upper-stream chips smaller than 8 inches to China. Second, high-efficiency diodes manufacturers in Mainland China have been catching up rapidly toward Taiwanese competitors. Therefore, Taiwan manufacturers might take similar cost advantages in the cut-throat market only by moving middle and down stream production to China.
In an effort to increase competitive edge, the Taiwanese suppliers should develop high
efficiency, high power and high quality products. At the same time, penetrate into high growth consumer and communication markets. Taiwanese suppliers should be able to integrate the resources of upper to down streams due to their cultural and language advantages and grow with the rapid growing China economy.
4、晶圓代工事業部(Wafer foundry Division)
現況與發展 Current conditions and future prospects. 敦南科技的晶圓代工事業部專注於六寸晶圓的製造,其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。應用在平面顯示器產業與消費性電子之終端產品也相當廣泛,例如: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。這些都是六寸與八寸晶圓代
工廠會嘗試投資的市場。相較於最尖端的市場,半導體製造業在上述領域所面臨的成本與價格壓力較
高。在電源管理、閘極驅動 IC、與馬達驅動 IC 等市場,品質與技術是主要進入障礙。 晶圓代工產業的競爭可區分成三部份: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)。在尖端技術部份,祇有少數的
產品能貢獻量產如:圖形、晶片組、與記憶體。敦南科技不著眼在此領域。 中間階段(八寸,介於 0.35 微米至 0.13 微米)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。主要競爭來自於所有擁有產能的八寸晶圓代工廠。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。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,但這兩家公司的生產線總是滿載。漢磊科技(Episil)集中在五
寸 bipolar 與 CMOS;世界先進(Vanguard)與中緯(SinoMOS)專注於液晶顯示器驅動 IC,並成為
敦南科技在驅動 IC 之競爭對手。別的競爭對手包括:美國的捷智半導體公司(Jazz Semiconductor)與 X-Fab,日本的羅沐半導體公司(Rohm)與三洋(Sanyo),韓國的 Megnachip,中國的上華半導
體公司(CSMC),這些對手集中在六寸與八寸 CMOS 邏輯 IC。在成熟技術部份的應用產品與涵蓋客
戶是相當不同並區隔明顯的。但如何在終端產品的價格壓力下仍能獲利,是除了面對競爭廠商之外的
另一挑戰。 Wafer Foundry SBU of Lite-On Semiconductor focus on manufacturing of 6-inch wafers for
analog applications including power management, motor driver IC and LCD driver IC. There is a wide spectrum of end products that spread on FPD industry and consumer electronics, such as LCD TV & monitor, DVD recorder and player, digital still camera and printer cartridges. Those are the marketplaces that both 6-inch and 8-inch fabs would try to capitalize. Cost and price pressures in this segment of semiconductor manufacturing are higher than that in leading edge market. Quality and technology would be the barrier to power management, gate driver and motor driver markets.
The competition of wafer foundry could be categorized into 3 segments, mature technology (6’’, >0.5um), mid end (8”, 0.35-0.13um) and leading edge (12”, <0.13um). In leading edge segment (12-inch, <0.13um), there are only few products with high volumes, such as graphic, chipset, and memory. Lite-On is not the player in this field.
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設計服務Design Services
設計工具供應商Design Tool Vendors
IP供應商IP Vendors
物料供應商Materials Vendors(Silicon and Consumables)
設備商Equipment Vendors
晶圓代工Foundries
Fabless供應商Fabless SemiconductorVendors
經銷商Distributors
製造商與設計服務
Manufacturing and DesignServices (EMS, ODM)
測試與封裝服務Test and Packaging Services
次零件OEMSubcomponent OEMs
OEMs
設備經銷管道
Equipment DistributionChannel (Retail, VAR, Direct)
服務供應商Service Providers
軟體與內容供應商Software and content Providers
終端使用者End Users
IDM供應商SemiconductorVendors (IDMs)
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於非常上游
,前端有物料與設備供應商支援,後端則可支援IDM與Fabless。智慧財產權供應商與提供設計服務與工
具將是敦南科技未來步入進階技術非常重要的夥伴。
In mid end (8-inch, 0.35um-0.13um), main products are logic, LCD controller/driver,
communication and micro-controller. The main competition is from all the companies with excessive
capacity in 8" fabs.
In the mature technology segment(6-inch, >0.5um), the main products are LCD driver, PWM IC,
logic, speech, and MCU. Competitors in Taiwan include TSMC and UMC's 6-inch CMOS logic and
HVCMOS, but capacity are almost always fully utilized. Episil focusing on 5-inch Bipolar and CMOS
processes, Vanguard and SinoMOS, which concentrate in LCD drivers, are Lite-On's competitor in the
driver IC business. Competitors elsewhere include Jazz Semiconductor and X-Fab in the US, Rohm and
Sanyo in Japan, Megnachip in Korea, and Central Semiconductor Manufacturing Co(CSMC) in China
focusing on 6-inch and 8-inch CMOS logic. Most of the target product segments and customer
portfolios by this category of mature-technologies are quite different and fragmented. But to be
profitable under price pressure driven from end products is a challenge other than competitors.
The figure attached is typical value chains for semiconductor industries cited from Gartner. Wafer
foundry of Lite-On is positioned at the very upstream, to be supported from materials and equipment
vendors, and to support to IDM and fabless. Vendors of IP and design service & tool will become
important as Lite-On steps into advanced technologies such as BCD with small feature sizes.
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三、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
94 年度 Year 2005
307,848 3.15%
95 年 4 月 up to the end of April 2006
108,276 2.97%
(二)最近年度及本年度截至年報刊印日止之研究發展成果
Fruits of R&D work in last calendar year and this year (before annual report goes to press)
開發完成低成本高速彩色 600dpi CIS
開發完成彩色2400dpi CIS 開發完成彩色4800dpi CIS 開發完成電腦用線性指紋影像感測器
開發完成1.3M/2.0M手機用影像模組 開發完成USB2.0 筆記型電腦用 1.3M相機模組
開發影像截取模組 2D Barcode Reader
開發完成高壓過電壓保護元件
開發完成高功率突波抑制器
開發完成高壓蕭特基整流器
開發完成SIL GBL橋式整流器 開發完成ITO-220絕緣型封裝功率整流器
開發完成TO-220閘流體封裝 開發完成TO-92閘流體封裝 開發完成小尺寸表面黏著整流器
L-DIP橋式整流器 DPAK/IPAK 中功率整流器
四、長短期業務發展計畫 Long and Short-Term Business Development Plan
敦南在接觸式影像感測器之短期發展計畫,因應全世界多功能事務機需求日益成長,敦南將加速
擴充彩色 CIS 之產能,以充份提供客戶對彩色 CIS 之需求,並持續降低成本及提昇品質,以擴大敦南
對彩色 CIS 之市場佔有率。 而對接觸式影像感測器長期發展計畫則持續開發高速及高解析度之彩色 CIS 以因應未來多功能事
務機市場之需求,結合現有產品,以提供客戶更完整之 CIS 產品系列,並將研發之觸角延伸至客戶端,
結合客戶對最終產品應用部分之開發,與客戶密切合作,以擴大產品之應用並縮短新產品研發之時間。 於 CMOS 相機模組方面,因應手機相機模組之需求持續增加,敦南將積極配合 Sensor 供應商,
Low cost high speed color 600 dpi CIS completely developed
Color 2400 dpi CIS completely developed Color 4800 dpi CIS completely developed Linear fingerprint image sensor for PC completely developed
1.3M/2.0M handset camera module developed USB2.0 I/F VGA camera module for notebook computer developed
2D Barcode Reader 2D barcode reader developed
High voltage thyristor surge protective device (50A/80A/100A TSPD)completely developed
High power transient voltage suppressor (3KW,5KW,15KW TVS) completely developed
High voltage Shottky rectifier (125V/150V/200V Schottky) completely developed
SIL GBL bridge rectifier completely developed ITO-220 high power rectifier completely developed
TO-220 thyristor completely developed TO-92 thyristor completely developed Small dimension SMD rectifier completely developed
L-DIP bridge rectifier DPAK/IPAK power rectifier
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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。
For contact image sensor (CIS), Liteon Semiconductor has drawn up a short-term business
development plan. Responding to the steady increase in global demand for MFP, this plan calls for expeditious expansion of our color CIS output to satisfy customers’ demand. And it also calls for continued reduction of cost as well as improvement in product quality to raise our share in the global color CIS market.
Our long-term plan calls for continued research and development work on high-speed, high-resolution color CIS so that we would not be caught short when demand for advanced and futuristic MFP arises in the months and years ahead. Combined with the CIS we produce today, these advanced devices under development will offer users a complete array of CIS products. We will also extend our R&D effort to cover clients’ needs, likes and dislikes. That would help our development efforts, broaden the products’ utility and may even shorten the lead time between R&D and the debut of new products.
With regard to CMOS camera module, we have seen continued increase in the demand of camera modules for handsets. Liteon Semiconductor will intensify its coordination with sensor 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.
展望 2006 年,根據 SIA 的資料顯示,分離式元件整體產業將呈現現 2 %成長,其中整流器中的閘
流體及突波抑制器則各有 2.6%至 5%之成長,且這兩項產品需求將持續成長至 2008 年並分別達到
10.2%及 9.8%成長率。 敦南是目前台灣獨家擁有閘流體技術的供應商,將利用現有產品之基礎,擴大產能,並積極推廣
此產品在控制器家電及電動工具市場的領域,除新市場的開發外並寄望在整體營業額上能有長足的成
長。另在電源供應器使用的整流二極體產品發展上將持續朝大電流/電壓蕭特基產品開發及橋式整流器
效能提升以符合市場發展需求並取得更高市場佔有率。 敦南並計劃進入電源管理這塊毛利較高的領域,並將於 2006 年下半年起開始推出 MOSFET 產品,
及類比 IC 之產品開發,以加速本公司成為「完整電源管理解決方案」供應商的速度! 敦南科技未來著重於高壓 CMOS 與雙極技術之擴充應用,為電源管理與平面顯示器部份奠定利基市
場,同時保持閘極驅動 IC 與馬達驅動 IC 的業務以平衡內外需求。我們長程的願景將朝下列三方面努
力:第一:變成高壓與高電流市場領域的頂尖廠商。第二:加快技術發展週期。第三:客戶集中服務。 The annual growth rate of discrete market will be around by 2 percent in the year of 2006,
according to the SIA report. Thyristor and TVS are expected to have 2.6% to 5% growth rate in 2006, and continuously grow up to 10.2% and 9.8% in 2008.
Currently, Liteon Semiconductor is the only supplier in providing Thyristor-making technology in Taiwan. To generate more revenue and market share, LSC will keep expanding production and promoting the usage in household appliances as well as power tool market. The market will not be only limited in great China but also expand to overseas, such as Japan and Europe. In addition, Liteon Semi has plan its new product development onto high power schottky devices and performance improvement on bridge rectifier to better fit into market requirement.
LSC plans to move on into the power management field which carries high gross profit. MOSFET products plan to deliver to the market in the second half of 2006 and the development of analog IC products will expedite the delivery of the “Full-fledged supplier of total power management solutions”.
Lite-On Semiconductor will concentrate on extension of applications by high voltage CMOS & bipolar for niche markets in power management and FPD segments, in the mean time, keeping focus on the business of gate drivers and motor drivers for balance of internal and external demands. In the long-term, our vision is to become a top player in high voltage and high current fields, with faster technology development cycle and customer focus service.
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貳.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
影像事業群 Image Biz Group 2.67 91.86 1.54 0.02 3.91 100
分離元件及 類比 IC 事業部 Discrete & Analog Biz Group
21.73 60.89 1.63 15.75 - 100
晶圓代工事業部 Foundry Division 68.26 14.63 - 17.11 - 100
(二) 市場狀況(Market conditions)
根據 IDC 資料顯示,多功能事務機(MFP)市場從 2005 年至 2008 年之間將會有 2 位數的複合成長,全
球出貨量將由 2004 年的 4,000 萬台增加至 2008 年的 7,000 萬台。其中敦南主要供應 CIS 的噴墨式 MFP在 2004 年佔全 MFP 近九成的市場,且在未來的 3 年仍會有超過 2 位數的成長。敦南已於 2003 年成功進
入此市場,並取得領先地位,在未來市場持續擴大下,預期將再為彩色 CIS 帶來另一高峰。 受到傳真機市場成長趨緩之影響,敦南在全球市佔率達 75%之黑白 CIS 亦受到影響,但仍將在此領域
保有之龍頭地位。 敦南自 2003 年將觸角延伸至另一熱門影像產品—CMOS 相機模組(CCM)也已進入量產
階段, 目前已有多家手機大廠與本公司接觸並陸續進入量產,冀望能藉由共同合作開發迅速擴大量產規模
與市場佔有率。 根據 SIA 所公佈的歷史資料及對未來展望預估資料顯示,分離式元件產業大約是四年為一個景氣循
環,2000 年及 2004 年皆為該產業的高峰,因此下一個高峰預計將落在 2008 年。 分離式元件及類比事業群在 2004- 2005年之營業狀況, 由 04年 3,557百萬元, 到 05 年 3,721 百萬元,
業績有 0.5%成長, 符合整體市場成長需求。展望 2006 年敦南科技將持續其既有之市場優勢並加強新市
場開發,如 LCD Display 並集中資源於選定最具競爭力產品進而極大化市佔率於選定市場。 另外我們將同
時增加自動化設備投資以對現有 OEM 客戶及自有品牌客戶提供更佳服務。分離式元件及類比事業群預計
在 2006 年達到至少 15%年營業額成長率優於整體市場 2%成長預估。 Research of IDC indicates that world market for MFP will grow by a double digit compound growth
rate from 2004 to 2008. A worldwide total of 40 million units were produced in 2004; and 70 million units, in 2008. Liteon Semiconductor Corp. was already supplying Color CIS to ink-jet MFP market which took up nearly 90% of the total MFP market in 2004, and looks forward to two-digit growth rates in the coming three years. We entered this market successfully in 2003, moved rapidly to a leading position and are expecting further progress toward new highs in an environment that promises steady future expansion.
On the other hand, the fax machine market has been soft in the recent past. Liteon
Semiconductors, which has 75 percent share of the mono CIS market, has thus been adversely affected, though its pre-eminence was not affected by lower sales figures. Fortunately, Liteon Semiconductor delved into another hot product, the CMOS camera module (CCM), in 2003 and rapidly progressed to the stage of serial production. Now, a number of large handsets producers have approached us and one after another started us on the road of mass producing the device. It is hoped that such cooperation will further step up our output and increase our market share in the years ahead.
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The business cycle of discrete components market is approximately every four years, according to SIA’s study of historical data and future prospects of this industry branch. Since 2000 and 2004 were both peak years, the next incoming high peak is predicted to fall on 2008. As to Discrete & Analog BG, the sales grew from NT$3,557 million in 2004 to NT$3,721million in 2005, appox. 0.5% increased year-to-year, which is matching the market average demand. In 2006, LSC will keep utilizing current technology and product mix advantage, at same time, focusing on new application/market development, such as LCD Display. By fully utilizing resources and promoting most competitive products, LSC is able to achieve the goal of maximizing the share in selected market. Also, to provide better service and deliverable to existing OEM and brand name customers, LSC plans to increase the investment of automation equipment. LSC Discrete & Analog BG forecasts 15% annual growth rate in sales revenue in 2006, which is higher than overall market index 2% in average.
液晶顯示器驅動 IC 可區分成大、中、小三種尺寸。螢幕、桌上型電腦與液晶電視使用大型面板驅動
IC,每月約需 36,000 片至 42,000 片的六寸晶圓。中型與小型之液晶顯示器面板係應用於行動電話、數
位相機、遊戲機與車上電視。行動電話所使用之驅動 IC 屬於整合型,以 0.25 微米之 CMOS 技術製造;
然而中型尺寸的面板仍需以 1.0 微米或 0.5 微米之高壓 CMOS 技術製造。 積體電路在電源管理上是涵蓋電壓調節(線性調節器、LDOs、切換式調節器、與電壓參考)與其它電
源管理的混合體(監視 IC、電池充電與燃料指示、熱插拔、電源控制單元、馬達驅動、MOSEFT 閘極驅
動 IC、與其它特殊應用 IC)。根據 iSuppli 的預測,由於手機、消費性電子產品與通訊基礎建設等持續增
加的需求量,未來四年電壓調節的年營收平均成長率將超過 16%。 The LCD driver ICs can be categorized into large, mid and small sizes. Monitor, lap-top and LCD TV
account for the drivers of large size panel with around 36,000~42,000 6-inch wafers per month. Mid and small size LCD panels are for applications of mobile phones, DSC, games and car TV. Driver ICs of mobile phones are integrated-type and are made by 0.25um node of CMOS technology, while mid size panels still need 1.0um or 0.5um HVCMOS.
The IC space in power management is a complex mix of voltage regulation (linear regulators, LDOs,
Switching regulators, and voltage references) and “other” power management ICs (supervisory, battery Charging and fuel gauging, hot swap, PMU, motor controller, MOSFET gate driver, and other Application-specific ICs ). Paced by continuing solid demand in cell phones, consumer electronics, and communications infrastructure, revenue growth in voltage regulation is forecasted to average over 16% per year for the next 4 years, based on iSuppli’s forecast.
2002 2003 2004 2005F 2006F 2007F 2008F 2009F CAGR 2004-09
歲收 Revenue (百萬美元) ($ millions)
3798 4424 5476 6123 6872 8190 9840 11574 16.1%
單位 Units (百萬millions) 13858 15963 18664 22349 25864 31274 37763 43361 18.4%
ASP (S) 0.274 0.277 0.293 0.274 0.266 0.262 0.261 0.267 -1.9%
來源:iSuppli Corp. 2005年12月 Source:iSuppli Corp. December 2005
如 iSuppli 所預測,電壓調節的市長正在快速轉型當中,切換式調節 IC 在電壓調節市場將從 2005 年
40%之預測值成長至 2009 年之 60%。敦南科技在電源應用上所擁有的技術,為 2005 年之營收貢獻了三
分之一,而切換式調節 IC 在此部份扮演非常重要之角色。 As predict by iSuppli, the voltage regulation space is a rapidly transforming one by which switching
regulators are quickly attaining a dominant place up to 60% at 2009F from 40% at 2005F in the voltage regulation market. Reflected to Lite-On’s technologies in power application that contributed to one third of the revenue in 2005, the switching regulators played an important role for this segment.
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根據 Gartner 的預測(見下表),使用在消費性電子商品的半導體,其年複合成長率至 2010 年將
達 7%;其中液晶電視佔 30%、DVD 燒錄器佔 10%、但 CD 播放機與 DVD 播放機分別祇佔 1%與-3%。 就實際需求面,2005 年與液晶電視相關元件的總產值分別為 17 億 8 千 5 百萬美元,而 DVD 播放
機與 CD 播放機分別為 22 億 3 千萬美元與 11 億 4 千 7 百萬美元。這些數據提供一個良好的指標,可
用來判別終端產品所處之階段為成長期、成熟期或衰退期。上述分析也多少反應敦南科技 2005 年的營
收分布。
Based on Gartner’s forecast (as shown in table), the CAGR of semiconductors in consumer electronics will be 7% up to 2010, which includes 30% in LCD TV, 10% in DVD recorder, but 1% and –3% in CD player and DVD player respectively.
By the aspects of actual demands, LCD TV related components account for 1,785 million USD in
2005, while DVD and CD player accounts for 2,230 and 1,147 million USD, which give good indications for these end products at different stages of growth, maturity and decline. The analysis above also somewhat reflects to the distribution of Lite-On’s wafer foundry revenue in 2005.
應用 Applications 2004 2005 2010 CAGR
數位聲音撥放器-Flash (Digital Audio Players-Flash)
1,213 2,520 5,671 29%
數位相機 (Digital Still Camera) 3,697 4,621 5,194 6%
其它消費性產品 (Other Consumer) 3,480 3,316 5,182 7%
液晶電視 (TV, LCD) 934 1,785 4,565 30%
其它影像產品 (Other Video) 1,878 2,281 3,805 12%
後投影式電視機 (TV, Rear Projection) 1,088 1,461 3,144 19%
影像遊戲控制操作器 (Video Game Consoles)
2,936 3,099 2,800 -1%
數位錄影機 (Digital Camcorder) 1,963 2,107 2,750 6%
電器 (Appliances) 2,244 2,152 2,717 3%
其它聲音產品-HDD (Other Audio) 1,808 1,689 2,389 5%
影像遊戲握桿 (Video Game Handhelds) 1,323 2,027 2,160 9%
DVD 撥放器 (DVD Players) 2,498 2,230 2,130 -3%
數位 CRT 電視 (TV, Digital CRT) 940 1,123 1,909 13%
數位聲音撥放器-HDD (Digital Audio Players-HDD)
599 1,003 1,872 21%
DVD 燒錄器 (DVD Recorders) 906 961 1,634 10%
CD 撥放器 (CD Player) 1,199 1,147 1,238 1%
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應用 Applications 2004 2005 2010 CAGR
電漿電視 (TV, Plasma) 273 360 1,021 25%
類此 CRT 電視 (TV, Analog CRT) 2,578 2,177 943 -15%
數位機上盒-衛星 (Digital Set-Top Box) 1,569 1,369 923 -8%
數位機上盒-電纜 (Digital Set-Top Box-Cable)
914 913 694 -4%
數位機上盒-地上的 (Digital Set-Top Box-Terrestrial)
243 350 510 13%
數位機上盒-IP/其它 (Digital Set-Top Box-IP/Other)
71 133 259 24%
迷你碟片撥放器(Mini-Disc Player) 282 261 155 -10%
VCR 864 653 115 -29%
類此錄影機 (Analog Camcorder) 186 137 31 -26%
類此機上盒 (Analog Set Top Box) 35 26 7 -23%
消費性電子商品總計 (Total Consumer Electronics)
35,720 39,901 53,817 7%
全世界半導體與記憶體預測 2005 年 9 月 2005 Gartner. Inc. Forecast
(三) 發展遠景之有利與不利因素
(Favorable and unfavorable factors in the long-range future.) 敦南在接觸式影像感測器的領域一直是領導廠商,擁有領先同業的競爭力,自 MFP 市場的興起後,彩
色 CIS 的出貨量大幅地成長。但由於經濟景氣持續復甦之影響,使得未來在部分原料價格及供應上面臨
挑戰,惟在敦南持續擴大市場佔有率之情況下,相對提高承受風險的能力。 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, 整流二極體產品應用層面廣及各種家電產品、資訊通訊產品、消費性電子產品、汽車等,隨著全球電
子工業持續蓬勃發展,下游電子產品逐漸朝商品化發展趨勢,勢必將帶動上游整流二極體使用量之提昇。 另國際知名分離式元件大廠紛紛放棄低附加價值產品的製造,使得訂單產生轉移的現象;基於敦南之長
久經營於 OEM 客戶,在品質與服務早已建立長期合作之客戶關係,在此加速釋出訂單之際,對 2006 年
之業績勢必是一大助益, 另外新產品將於 2006 年陸續開發完成並銷售預計將對整體業績提供相當助益。 然而原物料成本不斷攀升及來自大陸廠商低階產品的價格競爭將是對分離式元件部整體獲利的不利因
素。 Liteon Semiconductor has been the leading supplier in the CIS market whose superior competitive
capabilities are unquestioned. And the rise of the MFP market has brought along large-scale increases in color CIS production. However, continued economic recovery in the recent past constitutes a potential threat of price increases and supply shortages of essential raw materials. We can strengthen Liteon Semiconductor’s position vis-à-vis such risks only by keeping on expanding our global market share.
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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 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 this race, one has to launch new products, shorten lead time to mass production and take full advantage of the economy of scale.
Diode rectifiers are used in many fields such as household appliances, information technology, telecommunications, consumer electronics, and automotive industries. As electronics industries grow globally in all directions, down stream electronic products are gradually becoming commoditized. This trend brings greater demand of upper stream diode products. Low value-added products has been abandoning by major international discrete makers, which result in massive shifting of purchase orders to Asian countries. Liteon Semiconductor Corp. who has been long cooperating with its clients through superior product quality and good service, such switching of orders will be very well salutary and beneficial. Also, new products to the market in 2006 will be another positive factor in increasing sales revenue in general.
On the other hand, raise-up requisition cost of raw material and price competition from Mainland China manufacturers of lower grade products could be an unfavorable factor or even a threat to the Discrete & Analog B G of our company.
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。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仍然集中在 0.5 微米
至 2.0 微米;應用在類比、電源、與大宗 IC 商品等範疇,0.35 微米則被視為或先進規格。另一方面,特
別是應用在電源的類比產品,其壽命相當長。這也支撐大於 0.5 微米技術之使用達未來 5 至 10 年之久。
並且,新的工業應用裝置(例如:電源裝置)也將會與此類型 0.5 微米左右的技術整合。 下列商業上的理由將帶動應用在電源 IC 製造之成長: 第一:全球經濟的繁榮發展。供應商期待零組件件市場將會有明顯成長,因全球平面顯示器與消費性市
場之蓬勃發展。 第二:OEM 更進一步之需求。OEM 建立需要使用電流與電源的系統。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。 第三:區域性的成長。新興國家特別是中國,對消費性電子產品的強烈需求將帶動成長與發展。在過去
的數年,中國已成為全球最快速成長的市場。 第四:持續的價格壓力。消費性電子產品的販售價格持續降低,並刺激需求,特別是製造商面對來自傳
統競爭對手、亞洲低成本製造商、與對價格敏感的 OEM 的降價壓力。 另一方面,有來自晶圓代工廠持續釋出產能的壓力。例如:台灣積體電路公司(TSMC)、聯華電子公
司(UMC)、Megnachip、與世界先進(Vanguard)等,不僅增加六寸產能,也在八寸上造成威脅。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。 為確保敦南科技在激烈的價格戰中能夠永續經營的,最好方式就是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。 The truth behind Moore’s Law has driven leading-edge players in the semiconductor industry to push
wafer geometries toward physical limits. But this does not mean mature technologies are out of date. Indeed, many product applications do not need fine geometries. As such, wafer geometries applied in logic processes shrunk to 65 nanometer (nm) will have been gradually replacing 90 nm as mainstream technology. But most analog processes still focus on 0.5µm-2.0µm for analog, power and commodity IC fields, with 0.35µm considered a fine ( or advanced ) geometry. On the other hand, the lifetime of analog products especially on power application is quit long. This may sustain the technology above 0.5um geometry for 5 to 10 more years. However, new devices (such as power devices) to fit to the industrial requirement may be integrated into the technology.
The following commercial factors will drive the growth of the silicon manufacturing for power ICs and
commodities: First, booming of global economy. Suppliers expect the component market will grow significantly as it tracks the global booming especially the FPD and consumer markets. Second, OEM advancing needs. OEMs are building systems that require more current and power. Component makers must supply to the changing requirements of OEMs through advances in technology while at the same time competing fiercely on price. Third, regional growth. Emerging countries, especial as China, grow
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and develop with strong demands on consumer electronics. China has been the fastest-growing market in the world over the past few years. Forth, continued price pressure. Average selling prices of consumer electronics continue to decline and stimulate demands as manufacturers face pressure from traditional competitors, low-cost manufacturers in Asia, and ever cost-sensitive OEMs.
On the other hand, there is also pressure from continuous release of production capacity by the
foundry players such as TSMC, UMC, Megnachip and Vanguard, not only on increase of 6-inch capacity, but also on the threat from 8-inch. As most of 8-inch fabs have depreciated, 8-inch fabs will step into the applications by mature technologies to get higher chip counts per wafer. To keep Lite-On Semi’s longevity from the bloody price war, the best way is keeping technology development for niche markets of high voltage and high current, in parallel with long-term business plan to absorb both internal and external demands.
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.影像事業群 Image Biz Group
多功能事務機器 手機用照像機 傳真機 / 掃描器 手攜式掃描器 / 輸入裝置 筆式翻譯機 電子白板 視訊會議攝影機 二維條碼閱讀器 指紋辨識系統
2.分離元件及類比事業群 Discrete & Analog Biz Group
電源供應器 監視器 數據機/通信設備 筆記型電腦 主機板 行動電話 上網機/視訊轉換盒 個人數位助理 汽車 工業儀器設備 家電產業 電動工具 燈光控制
3. 晶圓代工事業部 Foundry Division
切換式電源供應積體電路 電壓調節器積體電路 液晶顯示器面板電源管理積體電路 TFT/STN/CSTN 驅動器積體電路 DVD/VCD/CD 馬達驅動器積體電路 LED 顯示器驅動器積體電路 微處理器,RFID 風扇、馬達、Hall 積體電路 印表機墨水卡匣
Multi Functions Peripheral (MFP) Mobile phone camera module Fax machine and scanner Portable scanner/Input device Pen interpreter Digital Electronic white board Video conference camcorder 2D barcode reader Fingerprint ID
Switching power supply IC Voltage regulator IC Power management IC for LCD panel TFT/STN/CSTN driver IC DVD/VCD/CD motor driver IC LED display driver IC MCU, RFID Fan, motor, Hall IC Printer Cartridges
Switching power supply Monitor Modem/Communications equipment Notebook computer Mother board Mobile phone Set top box/Visual switching box PDA Automobile Industrial equipment Home appliance Hand held power tools
Lighting controller
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(二)主要產品之產製過程(Major Products and their production processes)
1.影像事業部 Image Biz Group
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
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.分離元件及類比事業群 Discrete & Analog Biz Group
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
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生產製造流程Process of Manufacturing
晶片投入Wafer Start
刻號Mark
清洗Clean
氮化矽/氧化膜SiN Film
氧化膜Oxide Film
複晶矽沉積Poly Film
TEOS 沉積TEOS Dep
硼磷氧化膜BPSG
金屬膜Metal Film
保護層沉積Passivation
光阻P/R
光罩Masking
曝光Expose
顯影Develop
化學蝕刻Plasma Etch
離子植入Ion imp
晶片產出Wafer Out
檢驗OQC
光阻去除P/R Remove
電漿蝕刻Plasma Etch
金屬層熱處理/電性測試Alloy/WAT
3.晶圓代工事業部 Foundry Division
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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
晶粒 Chip
韓國、日本 Korea、Japan
柱狀透鏡 Rod Lens
日本 Japan
外殼 Case
台灣、菲律賓、中國大陸 Taiwan、The Philippines、China
光源 Light Source
台灣、日本、菲律賓、中國大陸 Taiwan、Japan、The Philippines、China
影像感測器 CIS
PCB
台灣、中國大陸 Taiwan、China
正常 Normal
感測器 Sensor
美國、韓國 USA、Korea
光學鏡頭 Optical Lens
韓國、日本、台灣 Korea、Japan、Taiwan
外殼 Case
台灣 Taiwan
手機用照像模組 CCM
PCB
台灣、中國大陸 Taiwan、China
正常 Normal
晶片 Wafer
美國、台灣、日本、德國 USA、Taiwan、Japan、Germany
黑膠 Molding Compound
台灣 Taiwan
整流二極體 Discrete
支架/引線 Lead Frame/Wire
日本、台灣 Japan、Taiwan
正常 Normal
生產用矽晶片 Substrate
MEMC, LG, 台灣信越 正常 Normal
光阻 Photo Resistor
富士 正常 Normal
晶圓製造 Foundry
化學原料 Chemical
艾耳波達,倫昇 正常 Normal
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四、 最近二年度任一年度佔進銷貨總額百分之十客戶資料
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
93 年度 Calendar Year 2004 94 年度 Calendar Year 2005 項目 Item 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 2,831,416 36.07% DYNA International Co., Ltd 3,606,216 37.84%
2 上海旭福電子有限公司.
Shanghai Seefull Electronics Co. Ltd.
2,797,610 35.63%上海旭福電子有限公司.
Shanghai Seefull Electronics Co. Ltd.
2,944,931 30.90%
3 菲律賓敦南科技(股)公司
Dyna Image Corp., Philippines
1,383,269 17.62%菲律賓敦南科技(股)公司
Dyna Image Corp., Philippines
1,471,786 15.44%
其他
Others 838,546 10.68%
其他
Others 1,507,582 15.82%
進貨淨額
Net Total supplies 7,850,841 100.00%
進貨淨額
Net Total supplies 9,530,515 100.00%
增減變動原因:由於生產線外移及景氣回升,銷售金額增加,且併購立生半導體增加產品線,致整體進貨金額提高。 Reasons for change:Due to a transfer to overseas operations and a better economy, sales thereby has
increased. The acquisition of Antek Semiconductor Corp. has also increased production lines. All the above contributed to an increased in the procurement amount.
(二)、 主要銷貨客戶名單(Major clients) 單位:新台幣仟元 Unit:NTD1,000
93 年度 2004 94 年度 2005 項目 Item 名稱 Name 金額 Amount 比率% 名稱 Name 金額 Amount 比率%
1 FLEX-IND(M)SDN BHD 1,299,229 15.08% FLEX-IND(M)SDN BHD 999,959 10.23%
2 LITE-ON JAPAN 1,216,113 14.12% LITE-ON JAPAN 977,962 10.00%
其他 Others 6,098,452 70.80% 其他 Others 7,799,144 79.77%
銷貨淨額 Net Sales 8,613,794 100.00% 銷貨淨額 Net Sales 9,777,065 100.00%
增減變動原因: FLEX-IND(M)SDN BHD 係國際大廠代工據點之一,本公司 94 年度銷售予該國際大廠各代工據點之總金額
較 93 年度並未有大幅變動,而銷售予 LITE-ON JAPAN 減少係產品汰換過渡期所致,回顧 94 年度受惠景氣
持續回升,相機模組(CCM)銷售提高且併購立生半導體公司增加產品線,致整體銷售金額較 93 年度增加。 Reasons for change: Our total sales in 2005 to FLEX-IND(M)SDN BHD, a large world class company of
OEM/ODM product outlets, did not change significantly from previous year levels; sales to Lite-On Japan decreased as we entered a transition period in phasing out old products. Looking back at 2005, we found consistent improvement in the global market (which increased our camera modules, CCM sales) and the acquisition of Antek Semiconductor Corporation, together, pushed our total sales above year 2004 levels.
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五、 最近二年度生產量值表(Output in the Last Two Calendar Years) 單位:仟個、新台幣仟元 Units : NTD1,000
93 年度 2004 94 年度 2005 年度 Year
主要部門 Division
產能 Production Capacity
產量 Output
產值 Value
產能 Production Capacity
產量 Output
產值 Value
影像事業群 Image Biz Group
127 106 79,869 0 0 0
分離式元件及 類比 IC事業部 Discrete Analog
Biz Group
794,400 597,486 534,667 720,000 347,702 496,341
晶圓代工事業部 Foundry Division
- - - 210 139 741,448
TOTAL 794,527 597,592 614,536 720,210 347,841 1,237,789
註:影像事業群已將生產線移往海外,故無產值。 Note: Our Image Biz Group has moved its production lines abroad and consequently, has no
contribution to our sales. 六、 最近二年度銷售量值表(Sales in the Last two Calendar Years)
單位:仟個、新台幣仟元Unit: NT$1,000
93 年度 2004 94 年度 2005
內銷 Domestic 外銷 Export 內銷 Domestic 外銷 Export
年度 Year
主要部門
Division 量 Qty 值 Value 量 Qty 值 Value 量 Qty 值 Value 量 Qty 值 Value
影像事業群 Image Biz Group
582 150,137 18,900 4,906,400 908 147,082 23,328 5,364,927
分離式元件及 類比 IC事業部 Discrete Analog
Biz Group
586,868 889,948 2,600,167 2,667,309 564,049 780,228 2,861,188 2,811,082
晶圓代工事業部 Foundry Division
- - - - 88 459,878 56 213,868
TOTAL 587,450 1,040,085 2,619,067 7,573,709 565,045 1,387,188 2,884,572 8,389,877
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參.最近二年度及截至年報刊印日止從業員工資料 Human Resources Information: Last Two Years and This Year (up to the time the annual report goes to press)
年度 Year
93 年度 2004
94 年度 2005
當年度截至 95 年 2 月 28 日
Up to 2006 Feb 28 管理人員 Administrators 189 299 301
工程人員 R&D 138 320 322
技術人員 Operators 213 366 363
員工人數 No. of Employees
合計 Total 540 985 986
平均年齡 Average Age 36.0 33.82 34.15
平均服務年資
Average Years of employment 6.1 5.02 5.03
博士 Doctorial Degree 0.5 0.1 0.1
碩士 Master Degree 8.2 11.4 12.4
大專 Colleges 53 52.2 52.6
高中 Senior High 29.8 29.4 29
學歷分佈比率
(%) Education (%)
高中以下
Below Senior High 8.5 6.9 5.9
肆.最近年度及截至年報刊印日止之環保支出資訊
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;位於新店廠之影像事業群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。 位於基隆市大武崙工業區的分離元件及類比事業群,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。 另位於新竹科學園區的晶圓代工事業部,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 驗證通過及榮獲為 92~95 年安全衛生自護單位,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。
The Hsintien plant of our Image Biz group is devoted mostly to research and development work on CIS. In its production process, no pollutants is released. The plant has never been charged or fined for polluting the environment.
The plant run by our Discrete & Analog Biz Group, located in Tawulun Industrial Park, Keelung, 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 rules of environment protection statues.
About the wafer foundry S.B.U., located in Hsinchu Science-Based Industrial Park, it’s mainly process including CMOS、Bipolar and BCD and 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 a self-evaluation system for safety、health and environment to keep any noxious products from our production. Furthermore, It earned a great honor to be “SONY Green Partner” last year.
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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,故最近二年度未曾因環境污染事件遭受相關單位之處分而有所損失;亦未發生
任何污染糾紛事件。 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. As a result, in the past two calendar years, we have neither been charged for being responsible for environment-polluting incidents--thus suffering no loss inflicted by punishment or disciplinary action by the authorities–nor involved in any dispute over environment pollution matters.
九十四年度 Yr 2005 九十三年度 Yr 2004 污染狀況(種類、程度) Polluting incidents(type, degree of damage)
無
None
無 None
賠償對象或處分單位 Name of : office in charge/victim to receive compensation
無
None
無 None
賠償金額或處分單位 Amount of compensation/name of office in charge
無
None
無 None
其他損失 Other Losses 無 None 無 None
截至 95 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 2006 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.
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.
項目 進度 Item Quantity
清查中 Being evaluated and
assessed to determine needed changes
改善中 changes being made to ensure compliance
to RoHS directive
已完成 Compliance
ensured
產品 101 項 Devices produced 101
2 2 97
零組件 680 件 Components 680
7 7 666
供應商 146 家 Suppliers 146
3 3 140
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3.本公司因應歐盟環保指令(RoHS)進度為 96% 3) We have done 96% 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: 影像事業群產品取得 SAMSUNG Eco-Parter ,取得比率為 10%; 分離元件及類比事業群產品具有 SGS test report. 4) Our products have been certified as environment-friendly by the following institutions: (% of our products so certified) * Our Image Biz Group products certified by Samsung Eco-Partner–10% * All products of Discrete and Analog Biz Group are certified by SGS (Societe Generale de Surveillance) test reports 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. 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 Being evaluated and
assessed to determine needed changes
改善中 Changes being made to ensure compliance
to RoHS directive
已完成 Compliance ensured
產品 80 項 Devices produced 80
4 4 72
零組件 160 件 Components 160
8 8 144
供應商 100 家 Suppliers 100
5 5 90
3.子公司因應歐盟環保指令(RoHS)進度為 90% 3) Our subsidiary company has done 90% of the planned work of ensuring compliance to the RoHS Directive of the European Union. 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: 取得 SAMSUNG Eco-Parter ,取得比率為 10%; 4) Products of our subsidiary company have been certified as environment- friendly by the following institution(s): (% of our products so certified) * Products of our subsidiary company certified by Samsung Eco-Partner – 10%
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伍.勞資關係 Labor Relations
一、 公司現行各項員工福利措施、進修、訓練、退休制度與其實施情形,
以及勞資間之協議與各項員工權益維護措施情形。 Labor Relations Policies and Practices. (welfare and fringe benefits, training and tuition support, retirement benefits, labor-management accords, employee rights, etc.)
(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
正當之休閒活動,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。
10. 社團活動:由公司不定期舉辦外語、電腦、羽球社..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, computer course offerings. badminton teams, 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 83000644 號,統一編號 98045071 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
63
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 98045071). 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, 2005. 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 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, 2005. 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):
本公司自成立以來未曾發生過勞資糾紛,在良好之工作環境及完善的員工福利措施下,勞資
關係一向和諧,並無因勞資糾紛而使公司遭受損失之情事發生。 Since its founding, Liteon Semiconductor Corp. has not experienced any labor-management
disputes. In the climate characterized by a good working environment and a well designed and managed welfare program, our labor- management relations have always been harmonious, never marred by disputes and attendant financial and other loss and damages for the company.
二、 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: 無。
No Labor Dispute, Hence No Loss or Damages. In the last calendar year and
the current year (up to the day this Annual Report goes to press) there has been no labor dispute in our company. Neither do we expect any in the foreseeable future. Therefore we do not need to budget or allocate funds, nor take precautious measures in this direction.
64
陸.截至年報刊印日仍有效存續及最近年度到期之重要契約 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
當 事 人 Other Party
契約起訖日期 Dates
主 要 內 容 Nature of Contract
限制條款 Restrictives
專利權使用合約 Patent license
Seiko Instruments Inc.
自八十三年八月起至各項
專利有效期限止。 From Aug.1994 to expiration of patents
合法取得生產影像感測器上
SEIKO 專利之權利。 License to make CIS
無特殊限制條款
No
長期借款合約 Long-term loan
花旗銀行主辦之聯貸 Syndicate Loan led by Citibank
92.10.31~97.10.31 From Oct. 31, 2003 to Oct. 31, 2008
總授信金額為美金 3000 萬及新
台幣 10億元(95.4.25變更為美金
2,100 萬及新台幣 13 億元),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 US$30 million & NT$ one billion for operational cash needs, overseas investment & restructuring company finance. (On April 25, 2005, the changes stood at US$21,000,000 and NT$1,300,000,000.)
無特殊限制條款
No
委託研究設計合約 R&D outsourcing
Lite-on Semiconductor (Korea)
93.04.23~本合約權利義
務完成之日止。 From Apr 23, 2004 to expiration of contract
委託設計 Thyristor , Mosfet, Power TR 等產品 Designing thyristor, Mosfet, Power TR, etc.
無特殊限制條款
No
土地租賃合約 Lease Agreement
新竹科學園區管理
局 Hsinchu Science Park Administration
自94年6月1日起至113年12月31日止。 From Jun. 1, 2005 to Dec. 31, 2024
合法使用園區土地 leaglly to build and use the land of Science Park Administration at Hsinchu
無特殊限制條
款 No
易亨股權出售合約 Contract to Sell Anachip shares
美台二極體股份有限
公司 DII Taiwan Co., Ltd.,
94.12.20~95.12.31 From Dec. 1, 2005 to Dec. 31, 2006
雙方交易易亨股數為 31,027 仟
股,每股價格 20 元,本公司須提
供各項易亨相關資訊以完成交易
並提供總價款 10%做為擔保,於
交易完成日後一年無息返還 The transaction involved 31,027,000 shares at NT$20 per share. Our company has to provide all relevant information and data of Anachip plus 10% of the total selling price as a deposit. This deposit is to be returned to us, interest free, in one year after completion of the transaction.
無特殊限制條款
No
65
資金運用計畫執行情形 Implementation of Capitalization Program
壹. 截至年報刊印日之前一季止,前各次發行或私募有價證券尚未完
成或最近三年內已完成且計畫效益尚未顯現之計畫內容:
無。 Up to the end of the quarter prior to the printing of this Annual Report, no part of the capitalization program of Liteon Semiconductor Corporation, such as equity issue or private placement, remains not yet implemented or unfinished. And of all the programs that were fully implemented in the recent three years none remains unproductive or lagging behind in yielding their benefits.
貳. 截至年報刊印日之前一季止前款之各次計畫之執行情形:
無。
There is no report on the details of implementation of the above-mentioned programs up to the end of the quarter prior to the printing of this Annual Report.
66
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)
單位:新台幣仟元 Unit : NTD1,000
最 近 五 年 度 財 務 資 料
Financial Statement for the lastest 5 years
年度
Year 項目
Item
94 年
2005
93 年
2004
92 年
2003
91 年
2002
90 年
2001
當年度截至 95 年 3
月 31 日財務資料
1Q-06
流動資產
Current Assets 3,934,028 3,551,282 2,506,861 2,063,829 1,842,357 3,553,513
基金及投資
Long-Term Investment 5,540,615 3,986,629 3,104,136 2,705,076 2,183,671 5,934,786
固定資產
Properties 2,420,174 725,502 706,925 823,285 984,906 2,364,205
無形資產
Intangible Assets - 3,194 - - - -
其他資產
Other Assets 172,247 25,952 22,019 10,830 3,913 179,819
資產總額
Total Assets 12,067,064 8,292,559 6,339,941 5,603,020 5,014,847 12,032,323
分配前
Before 3,798,342 2,114,965 1,332,002 1,435,958 1,228,143 3,130,772
流動負債
Current Liabilities 分配後
After (Note 3)
註 4
Note 4 2,712,149 1,586,009 1,606,131 1,231,338 -
長期負債
Long-Term Liabilities 1,378,316 1,073,215 371,824 50,000 34,934 1,373,730
其他負債
Other Liabilities 502,467 549,197 369,188 304,929 285,842 618,612
分配前
Before 5,679,125 3,737,377 2,073,014 1,790,887 1,548,919 5,123,114
負債總額
Total Liabilities 分配後
After(note 3)
註 4
Note 4 4,334,561 2,327,021 1,961,060 1,552,114 -
股 本
Common Stock 4,068,640 3,384,899 3,143,283 3,013,151 2,888,571 4,068,640
資本公積
Capital Surplus 918,183 403,532 357,433 344,135 333,942 923,399
67
最 近 五 年 度 財 務 資 料
Financial Statement for the lastest 5 years
年度
Year 項目
Item
94 年
2005
93 年
2004
92 年
2003
91 年
2002
90 年
2001
當年度截至 95 年 3
月 31 日財務資料
1Q-06
分配前
Before 1,659,050 1,244,932 790,043 475,744 257,742 2,040,872
保留盈餘
Retained Earnings 分配後
After (Note 3)
註 4
Note 4 482,569 294,420 175,439 129,967 -
金融商品未實現損益
Unrealized gain/loss from Financial
Instruments
- - - - - 89,096
累積換算調整數
Cumulative translation adjustment 31,099 (169,412) 39,158 108,151 114,721 27,404
未認列為退休金成本之淨損失
Net loss not recognized as
pension costs
- (19,736) - - - -
分配前
Before 6,387,939 4,555,182 4,266,927 3,812,133 3,465,928 6,909,209股東權益總額
Total Shareholders’
Equity 分配後
After(Note 3)
註 4
Note 4 3,957,998 4,012,920 3,641,960 3,462,733 -
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 4:94 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 ’06 1Q have been reviewed by CPA.
Note 3:It’s base on shareholder’s conference’s distributed earnings next year.
Note 4:The statement of 2005 income appropriation have not been decided by Shareholder’s Conference。
二、簡明損益表 (Brief Income Statement)
單位:新台幣仟元 Unit : NTD1,000
最 近 五 年 度 財 務 資 料
Financial Statement for the recent 5 years
年度
Year 項目
Item
94 年
2005
93 年
2004
92 年
2003
91 年
2002
90 年
2001
當年度截至
95 年 3 月 31 日
財務資料
1Q-06
營業收入
Net Sales 9,777,065 8,613,794 6,406,905 4,606,079 3,494,032 2,689,531
營業毛利
Gross Profit 601,949 1,073,205 860,950 698,736 434,242 276,308
營業損益
Operating Income (170,906) 500,152 378,951 206,431 57,101 61,133
營業外收入及利益
Non-operating Income 1,674,448 833,316 434,665 229,600 330,198 399,437
最 近 五 年 度 財 務 資 料
Financial Statement for the recent 5 years
年度
Year 項目
Item
94 年
2005
93 年
2004
92 年
2003
91 年
2002
90 年
2001
當年度截至
95 年 3 月 31 日
財務資料
1Q-06
營業外費用及損失
Non-operating Expense & Losses 169,115 146,660 69,904 31,208 238,675 39,053
繼續營業部門稅前損益
Net income from continuing operation 1,334,427 982,636 614,604 340,617 128,422 421,517
會計原則變動之累積影響數
Cumulative effect of changes in
accounting principle
- - - - - 1,462
本期淨利
Net income 1,176,481 982,636 614,604 340,617 128,422 381,822
每股盈餘(元)
EPS (NTD) 3.13 3.01 2.01 1.17 0.45 0.97
追溯調整後每股盈餘(元)
EPS after adjustment(note3) 3.13 2.82 1.75 0.98 0.36 0.97
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 ’ 06 1Q 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
會計師姓名
CPA
會計師查核意見
Audited Opinion 90 年度
2001
吳金順 James Wu
許順雄 David Hsu
修正式無保留意見
Modified unqualified report 91 年度
2002
吳金順 James Wu
張清福 Tony Chang
修正式無保留意見
Modified unqualified report 92 年度
2003
吳金順 James Wu
張清福 Tony Chang
修正式無保留意見
Modified unqualified report 93 年度
2004
張清福 Tony Chang
陳清祥 Clark Chen
修正式無保留意見
Modified unqualified report 94 年度
2005
張清福 Tony Chang
陳清祥 Clark Chen
修正式無保留意見
Modified unqualified report
貳、最近五年度財務分析 Financial analysis for the recent 5 years
最 近 五 年 度 財 務 分 析
Financial Statement for the recent 5 years 年度(註 1) Year (Note 1)
分析項目(註 2) Analyzed Items (Note 2)
94 年 2005
93 年 2004
92 年 2003
91 年 2002
90 年 2001
負債占資產比率 (%)Debt Ratio 47.06 45.07 32.70 31.96 30.89 財務結構
Financial Structure
長期資金占固定資產比率 (%)Long Term funds to Fixed Asset 320.9 775.79 656.19 469.11 355.45
流動比率 (%) Current Ratio 103.57 167.91 188.20 143.72 150.01
速動比率 (%) Acid Test Ratio 91.80 156.95 168.66 123.64 132.61
償債能力 Solvency
利息保障倍數(倍) Number of times of interest assurances
17.93 30.32 42.79 39.47 5.76
應收款項週轉率(次) Turnover rate of A/R (times)
4.8 5.68 5.73 5.55 4.92
平均收現日數 Average cashing days of receivables
76 64 64 66 74
存貨週轉率(次) TurnOver Rate of Inventory (times)
28.65 35.05 24.27 18.13 9.82
平均售貨日數 Number of average sales days
13 10 15 20 37
固定資產週轉率(次) Turnover of Fixed Asset Rate(Times)
6.22 12.03 8.37 5.09 3.42
經營能力 Operation
Ability
總資產週轉率(次) Turnover rate of Total Asset (times)
0.96 1.18 1.07 0.87 0.68
資產報酬率 (%)ROA 12.14 13.85 10.52 6.56 2.97
股東權益報酬率 (%)ROE 21.5 22.28 15.21 9.36 3.73
營業利益 OP
(4.20) 14.78 12.06 6.85 1.98 占實收資本比率 (%) Operating
Income to capital stock
稅前純益 PBT
32.80 35.06 23.66 13.44 5.15
純益率 (%)Net profit ratio 12.03 11.41 9.59 7.39 3.68
獲利能力 Profitability
每股盈餘(元) EPS NTD
3.13 2.82 1.75 0.98 0.36
現金流量比率 (%)Cash flow ratio 16.77 35.21 19.49 27.7 41.70
現金流量允當比率 (%)Appropriateness of cash flow 137.58 173.41 136.53 146.44 127.87
現金流量 Cash Flow
現金再投資比率 (%)Ratio of cash reinvestment 1.05 7.72 2.00 8.10 9.43
營運槓桿度 Operation Leverage
(3.17) 1.67 1.87 2.67 6.33 槓桿度 Leverage Degree
財務槓桿度 Financial Leverage
0.68 1.09 1.05 1.05 2.20
70
最 近 五 年 度 財 務 分 析 Financial Statement for the recent 5 years
年度(註 1) Year (Note 1)
分析項目(註 2) Analyzed Items (Note 2)
94 年 2005
93 年 2004
92 年 2003
91 年 2002
90 年 2001
最近二年度各項財務比率變動原因: 1、 本公司於 94 年度合併立生半導體公司,係著利在整合整體資源,加速提供客戶功能更完整的新產品,進
而提升整體營運績效,然晶圓代工係屬資本密集的產業,由於以往經營虧損,財務結構不佳,再加以合併
時間尚短,使各項財務比率較 93 年度不利 2、 影像事業及分離元件事業 94 年度營收雖較 93 年度成長,然受到市場削價競爭及晶圓代工產能利用率低影
響,獲利能力及經營能力較 93 年度不利。
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)平均銷貨日數=365/存貨週轉率。
(5)固定資產週轉率=銷貨淨額/固定資產淨額。
(6)總資產週轉率=銷貨淨額/資產總額。
71
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)Number of average sales days = 365/Turnover rate of Inventories。
(5)Turnover rate of fixed assets (times) = Net sales/Average properties-net。
(6)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=營業活動淨現金流量/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量/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=(營業活動淨現金流量-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)。
72
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 九十四年度決算監察人審查報告書
茲 准
董事會造就九十四年度資產負債表、損益表、股東權益變動表、現金流量表等
財務報表,業經勤業眾信會計師事務所張清福會計師、陳清祥會計師查核出具
報告。經本監察人等查核前項決算書表連同營業報告書及盈餘分配表,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 上
本公司九十五年股東常會
監察人:薛 康 監察人:徐桂英
中 華 民 國 九 十 五 年 四 月 二十四 日
73
監察人:明興投資股份有限公司 代表人:吳基弘
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九十四年及九十三年十二月三十一日之資產負債表,暨
民國九十四年及九十三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。如財務報表附註九所述,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
股權投資之評價係依據其他會計師之查核報告。上述長期股權投資民國九十四年及九
十三年十二月三十一日之帳列金額分別為新台幣 1,951,573 仟元及新台幣 1,610,699仟元,民國九十四及九十三年度依權益法認列之投資收益淨額分別為新台幣 351,032仟元及新台幣 335,919 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民國九十四年及九十三年十二月三十一日
之財務狀況,暨民國九十四年及九十三年一月一日至十二月三十一日之經營成果與現
金流量。 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
國九十四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九十四及九十三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 陳清祥
財政部證券暨期貨管理委員會核准文號 台財證六字第 0920123784 號
財政部證券暨期貨管理委員會核准文號 台財證六字第 0920123784 號
中 華 民 國 九 十 五 年 三 月 十一 日
74
INDEPENDENT AUDITORS’ REPORT
The Board of Directors and Shareholders
Lite-On Semiconductor Corporation:
We have audited the accompanying balance sheets of Lite-On Semiconductor Corporation as of December 31, 2005 and 2004, 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 8 to the financial statements, we did not audit the financial statements as of and for the years ended December 31, 2005 and 2004 of some equity-method investees, in which investments amounted to NT$1,951,573 thousand and NT$1,610,699 thousand as of December 31, 2005 and 2004, respectively. The related investment income was NT$351,032 thousand in 2005 and NT$335,919 thousand in 2004. 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, 2005 and 2004, 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 and accounting principles generally accepted in the Republic of China.
We have also audited the consolidated financial statements of Lite-On Semiconductor Corporation as of
and for the years ended December 31, 2005 and 2004 and have issued a modified unqualified opinion thereon in our report dated March 11, 2006.
March 11, 2006
Notice to Readers
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.
75
流動資
產
流動負
債
11
00
現金(
附註
四)
$ 39
2,72
9
3
$
431,
668
5
2100
短期
借款(附
註十四)
$ 1,
082,
478
9
$ 32
5,87
3
4 11
10
短期投
資(
附註
二及五
)
-
-
655,
000
8
2110
應付
短期票券
(附註十
五)
99
,859
1
-
- 11
20
應收票
據淨
額(
附註二
、六
及二
十三
)
44,7
11
-
6,
306
-
2120
應付
票據(附
註二十三
)
10,2
77
-
18
,799
- 11
40
應收帳
款淨
額(
附註二
及七
)
1,71
0,18
9
14
1,
301,
459
16
21
40
應付
帳款
47
6,70
2
4
181,
198
2
1150
應收帳
款-
關係
人(附
註二
及二
十三
)
603,
881
5
40
7,86
8
5
21
50
應付
帳款-關
係人(附
註二十
三)
1,
269,
134
11
974,
909
12
11
60
其他應
收款
57
,721
1
43,3
42
-
2160
應付
所得稅
51
,794
-
73,9
41
1
1180
其他應
收款
-關
係人(
附註
二十
三)
41
2,88
9
4
461,
051
6
2170
應付
費用(附
註二十三
)
304,
770
3
19
4,32
6
2 12
10
存貨(
附註
二及
八)
42
5,73
7
4
214,
636
3
2190
其他
應付款項
-關係人
(附註
二十三)
5,
471
-
20
,083
- 12
70
待處分
長期
股權
投資(
附註
九及
二十
五)
222,
632
2
-
-
2210
其他
應付款項
64
,430
1
20,2
04
-
1286
遞延所
得稅
資產
-流動
(附
註二
及二
十
22
70
一年
內到期之
長期負債
(附註
十六)
40
3,05
7
3
292,
695
4
一)
33
,974
-
9,79
5
-
22
98
其他
流動負債
30
,370
-
12,9
37
-
1291
受限制
資產
-流動(
附註二十
四)
8,
000
-
3,
000
-
21XX
流動
負債合計
3,
798,
342
32
2,11
4,96
5
25
1298
其他流
動資
產
21,5
65
-
17
,157
-
11
XX
流動資
產合
計
3,93
4,02
8
33
3,
551,
282
43
長期附
息負債
2420
長期
借款(附
註十六)
1,
378,
316
11
1,07
3,21
5
13
長期股
權投
資(
附註
二、九
及二
十三
)
14
2101
採權益
法之
長期
投資
5,
020,
378
42
3,65
8,28
6
44
其他負
債
14
2102
採成本
法之
長期
投資
52
0,23
7
4
328,
343
4
2810
應計
退休金負
債(附註
二及十
七)
50
,677
-
45,2
54
1
14XX
長期股
權投
資合
計
5,54
0,61
5
46
3,
986,
629
48
28
20
存入
保證金
40
-
-
-
28
61
遞延
所得稅負
債-非流
動(附
註二及二
十
固定資
產(
附註
二、
十、二
十三
及二
十四)
一
)
335,
222
3
32
2,44
4
4 15
01
土
地
149,
468
1
14
9,46
8
2
28
81
遞延
貸項-聯
屬公司間
利益(
附註二及
十
1521
房屋及
建築
1,
853,
562
16
225,
524
3
八
)
116,
528
1
18
1,49
9
2 15
31
機器設
備
2,68
2,00
6
22
52
8,57
2
6
28
XX
其他
負債合計
50
2,46
7
4
549,
197
7
1537
模具設
備
72,0
26
1
66
,937
1
15
41
水電設
備
8,52
7
-
9,22
1
-
2X
XX
負債合計
5,
679,
125
47
3,73
7,37
7
45
1544
電腦通
訊設
備
107,
245
1
10
2,76
4
1
15
45
試驗設
備
106,
597
1
69
,419
1
股東權
益(附註
十九)
1546
污染防
治設
備
2,19
1
-
4,04
1
-
31
10
普通
股股本-
每股
10元;額
定-九十
四
15
51
運輸設
備
11,3
99
-
9,
432
-
及
九十三年
500,
000仟股;發行
-九十
15
61
辦公設
備
39,8
34
-
9,
464
-
四
年40
6,86
4仟股;
九十
三年
338,
490
16
81
其他設
備
265,
538
2
20
9,45
0
3
仟
股
4,06
8,64
0
34
3,
384,
899
41
15
X1
成本合
計
5,29
8,39
3
44
1,
384,
292
17
資本
公積
15X9
減:累
計折
舊
(
3,01
9,21
8 )
(
25 )
(
665,
768
) (
8
)
3260
長期
投資
48
1,88
4
4
76,8
78
1
1670
加:未
完工
程及
預付設
備款
14
0,99
9
1
6,97
8
-
32
70
合併
溢額
43
6,29
9
4
326,
654
4
15XX
固定資
產淨
額
2,42
0,17
4
20
72
5,50
2
9
32
XX
資本
公積合計
91
8,18
3
8
403,
532
5
保留
盈餘
無形資
產
33
10
法定
盈餘公積
28
5,54
7
2
187,
283
2
1770
遞延退
休金
成本
(附註
二及
十七
)
-
-
3,19
4
-
33
20
特別
盈餘公積
18
9,14
8
2
-
-
33
50
未分
配盈餘
1,
184,
355
10
1,05
7,64
9
13
其他資
產
33
XX
保留
盈餘合計
1,
659,
050
14
1,24
4,93
2
15
1800
出租資
產(附註
二及十
二)
88
,775
1
-
-
股東
權益其他
項目
1810
閒置資
產(
附註
二及十
三)
-
-
-
-
3420
累積
換算調整
數(附註
二及九)
31
,099
-
(
169,
412
)
(
2 )
1820
存出保
證金
9,
255
-
78
5
-
34
30
未認
列為退休
金成本之
淨損失(
附註
18
30
遞延費
用(
附註
二、十
一及
二十
三)
72
,892
-
25,1
67
-
二及
十七)
-
-
(
19
,736
)
-
1840
長期應
收票
據及
款項(
附註
二及
六)
1,
325
-
-
-
34XX
股東
權益其他
調整項
目合計
31
,099
-
(
189,
148
)
(
2 )
18XX
其他資
產合
計
172,
247
1
25
,952
-
35
10
庫藏
股票-九
十四及九
十三年
12,3
41仟
股
(
28
9,03
3 )
(
3 )
(
289,
033
)
(
4 )
3XXX
股東
權益合計
6,
387,
939
53
4,55
5,18
2
55
1XXX
資
產
總
計
$
12,0
67,0
64
100
$
8,29
2,55
9
10
0
負債及
股東權益
總計
$ 12
,067
,064
10
0
$ 8,
292,
559
10
0
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
五年
三月
十一
日查
核報
告)
負責
人:
經理
人:
主辦
會計
76
敦南
科技
股份
有限
公司
資
產
負
債
表
民
國九
十四
年及
九十
三年
十二
月三
十一
日
單位
:新台
幣仟
元
九十
四年
十二
月三
十一
日九
十三
年十
二月
三十
一日
九
十四
年十
二月
三十
一日
九十
三年
十二
月三
十一
日
代碼
資
產
金
額%
金
額%
代碼
負
債及
股東
權益
金額
%
金
額
%
LITE
-ON
SEM
ICO
ND
UC
TOR
CO
RP
OR
ATI
ON
BALA
NCE
SH
EETS
D
ECEM
BER
31, 2
005
AND
200
4 (I
n Th
ousa
nds
of N
ew T
aiw
an D
olla
rs, E
xcep
t Pa
r Va
lue)
20
05
2004
20
05
20
04
ASS
ETS
A
mou
nt
%A
mou
nt
%
LIA
BIL
ITIE
S A
ND
SH
AR
EHO
LDER
S’ E
QU
ITY
A
mou
nt
%A
mou
nt
%
CU
RREN
T AS
SETS
CURREN
T LI
ABIL
ITIE
S
Ca
sh (
Not
e 4)
$
39
2,72
9
3
$
431,
668
5
Shor
t-te
rm lo
ans
(Not
e 14
) $
1,
082,
478
9 $
32
5,87
3
4 Sh
ort-
term
inve
stm
ents
, ne
t (N
otes
2 a
nd 5
)
-
-
655,
000
8
Shor
t-te
rm b
ills
paya
ble
(Not
e 15
)
99
,859
1
-
- N
otes
rec
eiva
ble,
net
(N
otes
2, 6
and
23)
44,7
11
-
6,30
6
-
N
otes
pay
able
(N
ote
23)
10,2
77
-
18,7
99
- Ac
coun
ts r
ecei
vabl
e, n
et (
Not
es 2
and
7)
1,71
0,18
9
14
1,30
1,45
9
16
Ac
coun
ts p
ayab
le
476,
702
4
181,
198
2 Ac
coun
ts r
ecei
vabl
es f
rom
rel
ated
par
ties
(Not
es 2
and
23)
603,
881
5
40
7,86
8
5
Ac
coun
ts p
ayab
le t
o re
late
d pa
rtie
s (N
ote
23)
1,26
9,13
4 1
1
974,
909
1
2 O
ther
rec
eiva
bles
57,7
21
1
43,3
42
-
In
com
e ta
x pa
yabl
e
51,7
94
-
73,9
41
1 O
ther
rec
eiva
bles
fro
m r
elat
ed p
artie
s (N
ote
23)
412,
889
4
46
1,05
1
6
Ac
crue
d ex
pens
es (
Not
e 23
)
30
4,77
0
3
194,
326
2 In
vent
orie
s (N
otes
2 a
nd 8
)
425,
737
4
21
4,63
6
3
O
ther
pay
able
s fr
om r
elat
ed p
artie
s (N
ote
23)
5,47
1
-
20,0
83
- Lo
ng-t
erm
equ
ity in
vest
men
t fo
r di
spos
al (
Not
es 9
and
25)
222,
632
2
-
-
Oth
er p
ayab
les
64
,430
1
20,2
04
- D
efer
red
inco
me
tax
asse
ts -
cur
rent
(N
otes
2 a
nd 2
1)
33,9
74
-
9,79
5
-
Cu
rren
t po
rtio
n of
long
-ter
m d
ebts
(N
ote
16)
403,
057
3
292,
695
4 Res
tric
ted
curr
ent
asse
ts (
Not
e 24
)
8,00
0
-
3,00
0
-
O
ther
cur
rent
liab
ilitie
s
30
,370
-
12,9
37
- O
ther
cur
rent
ass
ets
21,5
65
-
17,1
57
-
Tota
l cur
rent
liab
ilitie
s
3,
798,
342
3
2
2,11
4,96
5 2
5 To
tal c
urre
nt a
sset
s
3,93
4,02
8
33
3,55
1,28
2
43
LON
G-T
ERM
LIA
BILI
TIES
LO
NG
-TER
M E
QU
ITY
INVE
STM
ENTS
(N
otes
2, 9
and
23)
Long
-ter
m d
ebts
, net
of
curr
ent
port
ion
(Not
e 16
)
1,
378,
316
1
1
1,07
3,21
5 1
3 Eq
uity
met
hod
5,02
0,37
8
42
3,65
8,28
6
44
Cost
met
hod
520,
237
4
32
8,34
3
4
O
THER
LIA
BILI
TIES
Ac
crue
d pe
nsio
n co
st (
Not
es 2
and
17)
50
,677
-
45,2
54
1 To
tal l
ong-
term
equ
ity in
vest
men
ts
5,54
0,61
5
46
3,98
6,62
9
48
G
uara
ntee
dep
osit
rece
ived
40
-
-
-
D
efer
red
inco
me
tax
liabi
litie
s -
nonc
urre
nt (
Not
es 2
and
21)
33
5,22
2
3
322,
444
4
PRO
PERTI
ES (
Not
es 2
, 10,
23
and
24)
D
efer
red
cred
its -
inte
rcom
pany
pro
fits
(Not
es 2
and
18)
11
6,52
8
1
181,
499
2
La
nd
149,
468
1
149,
468
2
Build
ings
and
equ
ipm
ent
1
,853
,562
1622
5,52
43
To
tal o
ther
liab
ilitie
s
50
2,46
7
4
549,
197
7
Mac
hine
ry a
nd e
quip
men
t
2,6
82,0
0622
52
8,57
26
M
oldi
ng e
quip
men
t
72
,026
1
66
,937
1
Tota
l lia
bilit
ies
5,67
9,12
5 4
7
3,73
7,37
7 4
5
Wat
er a
nd e
lect
ric p
ower
equ
ipm
ent
8,52
7-
9,22
1-
Co
mpu
ter
and
com
mun
icat
ions
equ
ipm
ent
107,
245
1 1
02,7
641
SH
AREH
OLD
ERS’
EQ
UIT
Y (N
ote
19)
Te
stin
g eq
uipm
ent
106,
597
1
69
,419
1
Com
mon
sto
ck -
$10
par
val
ue;
auth
oriz
ed -
500
,000
tho
usan
d sh
ares
in
Po
llutio
n-re
sist
ant
equi
pmen
t
2,
191
-
4,
041
-
20
05 a
nd 2
004;
issu
ed -
406
,864
tho
usan
d sh
ares
in 2
005
and
338,
490
Tr
ansp
orta
tion
equi
pmen
t
11
,399
-
9,
432
-
th
ousa
nd s
hare
s in
200
4
4,
068,
640
3
4
3,38
4,89
9 4
1
Furn
iture
and
fix
ture
s
39
,834
-
9,
464
-
Capi
tal s
urpl
us
M
isce
llane
ous
equi
pmen
t
26
5,53
82
209,
450
3
Long
-ter
m in
vest
men
ts
481,
884
4
76,8
78
1 Co
st
5,29
8,39
3
44
1,38
4,29
2
17
M
erge
r
436,
299
4
326,
654
4 Le
ss a
ccum
ulat
ed d
epre
ciat
ion
(
3,01
9,21
8 )
(2
5 )
(665
,768
)
(8
)
Tota
l cap
ital s
urpl
us
918,
183
8
403,
532
5 Pr
epay
men
t fo
r eq
uipm
ent
140,
999
1
6,
978
-
Ret
aine
d ea
rnin
gs
Net
pro
pert
ies
2,42
0,17
4
20
725,
502
9
Lega
l res
erve
28
5,54
7
2
187,
283
2
Sp
ecia
l res
erve
18
9,14
8
2
-
- IN
TAN
GIB
LE A
SSET
S
Una
ppro
pria
ted
reta
ined
ear
ning
s
1,18
4,35
5 1
0
1,05
7,64
9 1
3 D
efer
red
pens
ion
cost
(N
otes
2 a
nd 1
7)
-
-
3,19
4
-
To
tal r
etai
ned
earn
ings
1,
659,
050
1
4
1,24
4,93
2 1
5
O
ther
item
s of
sha
reho
lder
s’ e
quity
O
THER
ASS
ETS
Cu
mul
ativ
e tr
ansl
atio
n ad
just
men
t (N
otes
2 a
nd 9
)
31
,099
-
(1
69,4
12 )
(2 )
Ren
tal a
sset
s, n
et (
Not
es 2
and
12)
88,7
75
1
-
-
N
et lo
ss n
ot r
ecog
nize
d as
pen
sion
cos
t (N
otes
2 a
nd 1
7)
-
-
(1
9,73
6 )
- Id
le a
sset
s, n
et (
Not
es 2
and
13)
-
-
-
-
To
tal o
ther
item
s of
sha
reho
lder
s’ e
quity
31
,099
-
(1
89,1
48 )
(2 )
Ref
unda
ble
depo
sits
9,25
5
-
785
-
Trea
sury
sto
ck -
12,
341
thou
sand
sha
res
in 2
005
and
2004
(2
89,0
33 )
(3 )
(289
,033
)
(4
) D
efer
red
char
ges
(Not
es 2
, 11
and
23)
72,8
92
-
25,1
67
-
Long
-ter
m n
otes
and
acc
ount
s re
ceiv
able
(N
otes
2 a
nd 6
)
1,32
5
-
-
-
To
tal s
hare
hold
ers’
equ
ity
6,38
7,93
9 5
3
4,55
5,18
2 5
5 To
tal o
ther
ass
ets
172,
247
1
25
,952
-
TO
TAL
$ 1
2,06
7,06
4 10
0 $
8,
292,
559
10
0
TOTA
L
$ 1
2,06
7,06
4
100
$
8,29
2,55
9
100
The
acco
mpa
nyin
g no
tes
are
an in
tegr
al p
art
of t
he f
inan
cial
sta
tem
ents
. (W
ith D
eloi
tte
& T
ouch
e au
dit
repo
rt d
ated
Mar
ch 1
1, 2
006)
77
4110 銷貨收入總額 $ 10,035,063 103 $ 8,701,885 101 4170 減:銷貨退回 ( 205,523 ) ( 2 ) ( 74,578 ) ( 1 ) 4190 銷貨折讓 ( 52,475 ) ( 1 ) ( 13,513 ) - 4000 營業收入淨額(附註二及二十三) 9,777,065 100 8,613,794 100 5000 營業成本(附註二十及二十三) ( 9,172,998 ) ( 94 ) ( 7,540,308 ) ( 87 ) 5910 營業毛利 604,067 6 1,073,486 13 5920 聯屬公司間未實現利益 ( 4,654 ) - ( 2,536 ) - 5930 聯屬公司間已實現利益 2,536 - 2,255 - 已實現營業毛利 601,949 6 1,073,205 13 營業費用(附註二十及二十三) 6100 推銷費用 ( 157,823 ) ( 2 ) ( 168,977 ) ( 2 )6200 管理及總務費用 ( 307,184 ) ( 3 ) ( 224,171 ) ( 3 )6300 研究發展費用 ( 307,848 ) ( 3 ) ( 179,905 ) ( 2 )6000 營業費用合計 ( 772,855 ) ( 8 ) ( 573,053 ) ( 7 ) 6900 營業淨利 ( 170,906 ) ( 2 ) 500,152 6 營業外收入及利益 7110 利息收入(附註二十三) 7,448 - 6,671 - 7121 採權益法認列之投資收益淨額(附
註二及九)
805,301 8 782,673 9 7122 股利收入 7,563 - 120 - 7130 處分固定資產利益 4,457 - 4,943 - 7140 處分投資利益淨額(附註九) 711,226 8 8,093 - 7160 兌換利益淨額(附註二) 13,887 - 10,078 - 7480 什項收入(附註二十三) 124,566 1 20,738 1 7100 營業外收入及利益合計 1,674,448 17 833,316 10 營業外費用及損失 7510 利息費用 ( 78,815 ) ( 1 ) ( 40,482 ) ( 1 )7522 其他投資損失 ( 54,834 ) - ( 73,346 ) ( 1 )7530 處分固定資產損失(附註二十三) ( 624 ) - ( 403 ) - 7570 存貨跌價及呆滯損失 ( 24,653 ) - ( 20,197 ) - 7580 財務費用 ( 344 ) - ( 265 ) - 7880 什項支出(附註二十三) ( 9,845 ) - ( 11,967 ) - 7500 營業外費用及損失合計 ( 169,115 ) ( 1 ) ( 146,660 ) ( 2 ) 7900 稅前淨利 1,334,427 14 1,186,808 14 8110 所得稅費用(附註二及二十一) ( 157,946 ) ( 2 ) ( 204,172 ) ( 3 ) 9600 本期淨利 $ 1,176,481 12 $ 982,636 11
代 碼 稅 前 稅 後 稅 前 稅 後 每股盈餘 9750 基本每股盈餘(附註二十二) $ 3.55 $ 3.13 $ 3.41 $ 2.82
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九十五年三月十一日查核報告)
負責人: 經理人: 主辦會計:
78
敦南科技股份有限公司 損 益 表
民國九十四年及九十三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 四 年 度 九 十 三 年 度
代 碼 金 額 % 金 額 %
LITE-ON SEMICONDUCTOR CORPORATION
STATEMENTS OF INCOME YEARS ENDED DECEMBER 31, 2005 AND 2004
(In Thousands of New Taiwan Dollars, Except Earnings Per Share)
2005 2004 Amount % Amount % GROSS SALES $ 10,035,063 103 $ 8,701,885 101 LESS: SALES RETURNS (205,523 ) (2 ) (74,578 ) (1 ) SALES ALLOWANCES (52,475 ) (1 ) (13,513 ) - NET SALES (Notes 2 and 23) 9,777,065 100 8,613,794 100 COST OF SALES (Notes 20 and 23) (9,172,998 ) (94 ) (7,540,308 ) (87 ) GROSS PROFIT 604,067 6 1,073,486 13 UNREALIZED INTERCOMPANY PROFITS (4,654 ) - (2,536 ) - REALIZED PROFITS ON INTERCOMPANY SALES 2,536 - 2,255 - ADJUSTED GROSS PROFIT 601,949 6 1,073,205 13 OPERATING EXPENSES (Notes 20 and 23)
Marketing (157,823 ) (2 ) (168,977 ) (2 )General and administrative (307,184 ) (3 ) (224,171 ) (3 )Research and development (307,848 ) (3 ) (179,905 ) (2 )
Total operating expenses (772,855 ) (8 ) (573,053 ) (7 )
OPERATING INCOME (170,906 ) (2 ) 500,152 6 NONOPERATING INCOME AND GAINS
Interest income (Note 23) 7,448 - 6,671 -Investment income recognized under the equity method, net (Notes 2 and 9) 805,301 8 782,673 9Dividend income 7,563 - 120 -Gain on disposal of properties 4,457 - 4,943 -Gain on disposal of investments, net (Note 9) 711,226 8 8,093 -Foreign exchange gain, net (Note 2) 13,887 - 10,078 -Other income (Note 23) 124,566 1 20,738 1
Total nonoperating income and gains 1,674,448 17 833,316 10
NONOPERATING EXPENSES AND LOSSES
Interest expense $ (78,815 ) (1 ) $ (40,482 ) (1 )Other investment loss (54,834 ) - (73,346 ) (1 )Loss on disposal of properties (Note 23) (624 ) - (403 ) -Loss on market decline of inventories (24,653 ) - (20,197 ) -Financial expenses (344 ) - (265 ) -Other expenses (Note 23) (9,845 ) - (11,967 ) -
Total nonoperating expenses and losses (169,115 ) (1 ) (146,660 ) (2 ) INCOME BEFORE INCOME TAX 1,334,427 14 1,186,808 14 INCOME TAX EXPENSE (Notes 2 and 21) (157,946 ) (2 ) (204,172 ) (3 ) NET INCOME $ 1,176,481 12 $ 982,636 11
Before After Before After Tax Tax Tax Tax EARNINGS PER SHARE (Note 22)
Basic $ 3.55 $ 3.13 $ 3.41 $ 2.82
The accompanying notes are an integral part of the financial statements. (With Deloitte & Touche audit report dated March 11, 2006)
79
九十
三年
一月
一日
餘額
$3
,143
,283
$ 29
,269
$ 1,
510
$
326,
654
$
125,
823
$ -
$
664,
220
$
39,1
58
$
- (
$
62,9
90 )
提列
法定
盈餘
公積
-
-
-
-
61,4
60
-
(
61,4
60 )
-
-
-
發放
員工
紅利
及董
監事酬
勞
-
-
-
-
-
-
(
37,1
72 )
-
-
-
發放
現金
紅利
-
-
-
-
-
- (
21
6,83
5 )
-
-
-
盈餘
轉增
資
21
6,83
5
-
-
-
-
- (
21
6,83
5 )
-
-
-
員工
紅利
轉增
資
24
,781
-
-
-
-
- (
24
,781
)
-
-
-
累積
換算
調整
數
-
-
-
-
-
-
- (
20
8,57
0 )
-
-
買回
庫藏
股票
-
-
-
-
-
-
-
-
-
(
332,
943
)
庫藏
股票
轉讓
予員
工
-
(
29,2
69 )
-
-
-
- (
32
,124
)
-
-
10
6,90
0
依權
益法
認列
被投
資公司
之權
益調整
-
-
75,3
68
-
-
-
-
-
-
-
未認
列為
退休
金成
本之淨
損失
-
-
-
-
-
-
-
- (
19
,736
)
-
九十
三年
度淨
利
-
-
-
-
-
-
982,
636
-
-
-
九十
三年
十二
月三
十一日
餘額
3
,384
,899
-
76,8
78
326,
654
187,
283
-
1
,057
,649
(
16
9,41
2 )
(
19,7
36 )
(
289,
033
)
合併
發行
新股
444,
444
-
-
183,
763
-
-
-
-
-
-
提列
法定
盈餘
公積
-
-
-
-
98,2
64
-
(
98,2
64 )
-
-
-
提列
特別
盈餘
公積
-
-
-
-
-
189,
148
(
189,
148
)
-
-
-
發放
員工
紅利
及董
監事酬
勞
-
-
-
-
-
-
(
78,3
53 )
-
-
-
發放
現金
紅利
-
-
-
-
-
- (
51
8,83
1 )
-
-
-
盈餘
轉增
資
14
8,23
7
-
-
-
-
- (
14
8,23
7 )
-
-
-
資本
公積
轉增
資
74
,118
-
- (
74
,118
)
-
-
-
-
-
-
員工
紅利
轉增
資
16
,942
-
-
-
-
- (
16
,942
)
-
-
-
累積
換算
調整
數
-
-
-
-
-
-
-
20
0,51
1
-
-
依權
益法
認列
被投
資公司
之權
益調整
-
-
405,
006
-
-
-
-
-
-
-
未認
列為
退休
金成
本之淨
損失
-
-
-
-
-
-
-
-
19
,736
-
九十
四年
度淨
利
-
-
-
-
-
-
1
,176
,481
-
-
-
九十
四年
十二
月三
十一日
餘額
$4
,068
,640
$ -
$
481,
884
$
436,
299
$
285,
547
$ 18
9,14
8
$1,1
84,3
55
$
31,0
99
$
- (
$ 2
89,0
33 )
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
五年
三月
十一
日查
核報
告)
負責
人:
經
理人
:
主辦
會計
:
80
敦南
科技
股份
有限
公司
股東
權益
變動
表
民國
九十
四年
及九
十三
年一
月一
日至
十二
月三
十一
日
單位
:新
台幣
仟元
資
本公
積保
留盈
餘累
積換
算未認列為退休金
普
通股
股本
庫
藏股
票交
易長
期投
資合
併溢
額法
定盈
餘公
積
特別
盈餘
公積
未分
配盈
餘調
整數
成本
之淨
損失
庫藏
股票
LITE
-ON
SEM
ICO
ND
UC
TOR
CO
RP
OR
ATI
ON
ST
ATEM
ENTS
OF
CHAN
GES
IN
SH
AREH
OLD
ERS’
EQ
UIT
Y YE
ARS
END
ED D
ECEM
BER 3
1, 2
005
AND
200
4 (I
n Th
ousa
nds
of N
ew T
aiw
an D
olla
rs)
Th
e ac
com
pany
ing
note
s ar
e an
inte
gral
par
t of
the
fin
anci
al s
tate
men
ts.
(With
Del
oitt
e &
Tou
che
audi
t re
port
dat
ed M
arch
11,
200
6)
Cap
ital
Su
rplu
sR
etai
ned
Ear
nin
gsN
et L
oss
not
U
nap
prop
riat
edC
um
ula
tive
R
ecog
niz
ed
Trea
sury
Com
mon
St
ock
Lon
g-te
rm
Le
gal
Spec
ial
Ret
ain
ed
Tran
slat
ion
as
St
ock
-
Stoc
k
Tr
ansa
ctio
ns
Inve
stm
ents
M
erge
r
Res
erve
Res
erve
Ea
rnin
gs
Adj
ust
men
tsP
ensi
on C
ost
Cos
t
BALA
NCE
, JA
NU
ARY
1, 2
004
$
3,14
3,28
3
$
29,2
69
$
1,51
0 $
32
6,65
4 $
12
5,82
3 $
-
$
66
4,22
0
$
39,1
58
$
-
$
(62,
990
)
Appr
opria
tion
of p
rior
year
’s e
arni
ngs
Lega
l res
erve
-
-
-
-
61,4
60
-
(61,
460
)
-
-
-
Cash
div
iden
ds
-
-
-
-
-
-
(216
,835
)
-
-
-
Stoc
k di
vide
nds
216,
835
-
-
-
-
-
(2
16,8
35 )
-
-
- Bo
nus
to e
mpl
oyee
s an
d re
mun
erat
ion
to d
irect
ors
and
supe
rvis
ors
-
-
-
-
-
-
(37,
172
)
-
-
-
Bonu
s to
em
ploy
ees
– st
ock
24,7
81
-
-
-
-
-
(2
4,78
1 )
-
-
- Tr
ansl
atio
n ad
just
men
t on
long
-ter
m
equi
ty in
vest
men
ts
-
-
-
-
-
-
-
(208
,570
)
-
-
Purc
hase
of
trea
sury
sto
ck
-
-
-
-
-
-
-
-
-
(3
32,9
43 )
Tr
easu
ry s
tock
rei
ssue
d to
em
ploy
ees
-
(29,
269
)
-
-
-
-
(32,
124
)
-
-
10
6,90
0 Ad
just
men
t fo
r ca
pita
l sur
plus
fro
m
long
-ter
m e
quity
-met
hod
inve
stm
ents
-
-
75,3
68
-
-
-
-
-
-
- N
et lo
ss n
ot r
ecog
nize
d as
pen
sion
cos
t
-
-
-
-
-
-
-
-
(1
9,73
6 )
- N
et in
com
e in
200
4
-
-
-
-
-
-
98
2,63
6
-
-
-
BA
LAN
CE, D
ECEM
BER 3
1, 2
004
3,38
4,89
9
-
76
,878
326,
654
187,
283
-
1,05
7,64
9
(169
,412
)
(19,
736
)
(2
89,0
33 )
Issu
ance
of
com
mon
sto
ck f
or t
he m
erge
r
44
4,44
4
-
-
183,
763
-
-
-
-
-
- Ap
prop
riatio
n of
prio
r ye
ar’s
ear
ning
s
Le
gal r
eser
ve
-
-
-
-
98
,264
-
(9
8,26
4 )
-
-
- Sp
ecia
l res
erve
-
-
-
-
-
18
9,14
8
(189
,148
)
-
-
-
Cash
div
iden
ds
-
-
-
-
-
-
(518
,831
)
-
-
-
Stoc
k di
vide
nds
148,
237
-
-
-
-
-
(1
48,2
37 )
-
-
- Bo
nus
to e
mpl
oyee
s an
d re
mun
erat
ion
to d
irect
ors
and
supe
rvis
ors
-
-
-
-
-
-
(78,
353
)
-
-
-
Capi
taliz
atio
n of
cap
ital s
urpl
us
74,1
18
-
-
(7
4,11
8 )
-
-
-
-
-
- Bo
nus
to e
mpl
oyee
s -
stoc
k
16
,942
-
-
-
-
-
(16,
942
)
-
-
-
Tran
slat
ion
adju
stm
ent
on lo
ng-t
erm
eq
uity
inve
stm
ents
-
-
-
-
-
-
-
20
0,51
1
-
-
Adju
stm
ent
for
capi
tal s
urpl
us f
rom
lo
ng-t
erm
equ
ity-m
etho
d in
vest
men
ts
-
-
40
5,00
6
-
-
-
-
-
-
- N
et lo
ss n
ot r
ecog
nize
d as
pen
sion
cos
t
-
-
-
-
-
-
-
-
19
,736
-
Net
inco
me
in 2
005
-
-
-
-
-
-
1,17
6,48
1
-
-
-
BA
LAN
CE, D
ECEM
BER 3
1, 2
005
$
4,06
8,64
0
$
- $
48
1,88
4 $
43
6,29
9 $
28
5,54
7 $
18
9,14
8
$
1,18
4,35
5
$
31,0
99
$
-
$
(289
,033
)
81
本期損益 $ 1,176,481 $ 982,636 購置固定資產 ( 88,937 ) ( 185,793 )
調整項目: 出售固定資產價款 52,233 38,914
固定資產折舊 377,419 116,199 受限制資產增加 ( 5,000 ) -
出租資產折舊 868 - 存出保證金增加 ( 103 ) ( 411 )
遞延費用攤提 24,069 13,268 遞延費用增加 ( 29,911 ) ( 16,790 )
權益法現金股利 421,223 194,979 投資活動之淨現金流入(出) 971,306 ( 1,235,010 )
遞延所得稅費用 87,270 135,168
存貨跌價及呆滯損失 24,653 20,197 融資活動之現金流量
處分投資利益淨額 ( 711,226 ) ( 8,093 ) 短期借款增加(減少) ( 175,722 ) 159,667
處分固定資產利益 ( 4,457 ) ( 4,943 ) 應付短期票券減少 ( 500,084 ) -
處分固定資產損失 624 403 應付公司債減少 ( 500,000 ) -
依權益法認列之投資收益淨額 ( 805,301 ) ( 782,673 ) 長期借款減少 ( 4,591,963 ) ( 371,824 )
長期股權投資已實現跌價損失 54,834 73,346 長期借款增加 4,607,756 1,365,910
其他應收款-關係人融資款兌換 損失
1,022 14,856 發放員工紅利及董監事酬勞
( 78,353 ) ( 37,172 )
什項收入 ( 83,433 ) - 發放現金股利 ( 518,831 ) ( 216,835 )
營業資產及負債之淨變動 轉讓庫藏股 - 45,507
應收票據淨額 ( 20,026 ) ( 208 ) 買回庫藏股 - ( 332,943 )
應收帳款淨額 ( 288,668 ) ( 445,793 ) 合併現金流入 110,138 -
應收帳款-關係人 ( 101,015 ) 49,114 融資活動之淨現金流入(出) ( 1,647,059 ) 612,310
其他應收款 ( 5,607 ) 74,283
其他應收款-關係人 ( 42,093 ) ( 57,014 ) 本期現金增加(減少)數 ( 38,939 ) 121,987
存 貨 ( 47,927 ) ( 19,168 )
其他流動資產 5,177 27,500 期初現金餘額 431,668 309,681
長期應收票據及款項 ( 1,325 ) -
應付票據 ( 8,522 ) 8,645 期末現金餘額 $ 392,729 $ 431,668
應付帳款 209,341 ( 5,579 )
應付帳款-關係人 292,053 305,908 現金流量資訊之補充揭露
應付所得稅 ( 22,147 ) 41,985 本期支付利息 $ 84,245 $ 30,636
應付費用 104,800 48,760 減:資本化利息 - -
其他應付款項-關係人 ( 14,707 ) ( 18,744 ) 不含資本化利息之本期支付利息 $ 84,245 $ 30,636
其他應付款項 ( 11,598 ) ( 10,905 ) 本期支付所得稅 $ 92,823 $ 27,019
其他流動負債 16,092 ( 18,738 )
應計退休金負債 9,310 8,834 購置固定資產支付現金
遞延貸項-聯屬公司間利益 ( 370 ) 464 本期增置固定資產 $ 85,128 $ 174,093
營業活動之淨現金流入 636,814 744,687 期初應付款 10,185 21,885
合併轉入應付款 4,368 -
投資活動之現金流量 期末應付款 ( 10,744 ) ( 10,185 )
短期投資(增加)減少 658,532 ( 646,907 ) 增購固定資產支付現金 $ 88,937 $ 185,793
其他應收款-關係人融資款減少 117,891 78,594 不影響現金流量之投資及融資活動
增加長期股權投資 ( 631,388 ) ( 511,674 ) 一年內到期之長期負債 $ 403,057 $ 292,695
出售長期投資價款 881,679 -
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九十五年三月十一日查核報告)
負責人: 經理人: 主辦會計:
82
敦南科技股份有限公司
現 金 流 量 表 民國九十四年及九十三年一月一日至十二月三十一日
單位:新台幣仟元
九 十 四 年 度 九 十 三 年 度 九 十 四 年 度 九 十 三 年 度
營業活動之現金流量 長期股權投資退回股款 16,310 9,057
LITE-ON SEMICONDUCTOR CORPORATION STATEMENTS OF CASH FLOWS
YEARS ENDED DECEMBER 31, 2005 AND 2004 (In Thousands of New Taiwan Dollars)
2005 2004 2005 2004
CASH FLOWS FROM OPERATING ACTIVITIES Return of capital on long-term investments 16,310 9,057
Net income $ 1,176,481 $ 982,636 Acquisition of properties (88,937 ) (185,793 )
Adjustments: Proceeds from disposal of properties 52,233 38,914
Depreciation - properties 377,419 116,199 Increase in restricted current assets (5,000 ) -
Depreciation - rental assets 868 - Increase in refundable deposits (103 ) (411 )
Amortization 24,069 13,268 Increase in deferred charges (29,911 ) (16,790 )
Cash dividends from equity-method investments
421,223
194,979
Net cash provided by (used in) investing activities
971,306
(1,235,010 )
Deferred income tax expense 87,270 135,168
Market decline of inventories 24,653 20,197 CASH FLOWS FROM FINANCING ACTIVITIES
Gain on disposal of investments (711,226 ) (8,093 ) Increase (decrease) in short-term loans (175,722 ) 159,667
Gain on disposal of properties (4,457 ) (4,943 ) Decrease in short-term bills payable (500,084 ) -
Loss on disposal of properties 624 403 Decrease in bonds payable (500,000 ) -
Investment income recognized under the equity method, net
(805,301 )
(782,673 )
Decrease in long-term debts
(4,591,963 )
(371,824 )
Loss on permanent market decline of long-term investments
54,834
73,346
Increase in long-term debts
4,607,756
1,365,910
Foreign exchange loss on other receivables from related parties
1,022
14,856
Bonuses to employees and remuneration to directors and supervisors
(78,353 )
(37,172 )
Other revenue (83,433 ) - Cash dividends (518,831 ) (216,835 )
Net changes in operating assets and liabilities
Proceeds from reissuance of treasury stock to
employees
-
45,507
Notes receivable (20,026 ) (208 ) Purchase of treasury stock - (332,943 )
Accounts receivable (288,668 ) (445,793 ) Cash resulting from a merger 110,138 -
Accounts receivable from related parties
(101,015)
49,114 Net cash provided by (used in) financing
activities
(1,647,059 )
612,310
Other receivables (5,607 ) 74,283
Other receivables from related parties (42,093 ) (57,014 ) NET INCREASE(DECREASE) IN CASH (38,939 ) 121,987
Inventories (47,927 ) (19,168 )
Other current assets 5,177 27,500 CASH, BEGINNING OF YEAR 431,668 309,681
Long-term notes and accounts receivable (1,325 ) -
Notes payable (8,522 ) 8,645 CASH, END OF YEAR $ 392,729 $ 431,668
Accounts payable 209,341 (5,579 )
Accounts payable to related parties
292,053
305,908 SUPPLEMENTAL DISCLOSURE OF CASH FLOW
INFORMATION
Income tax payable (22,147 ) 41,985 Interest paid $ 84,245 $ 30,636
Accrued expenses 104,800 48,760 Less: Interest capitalized - -
Other payables from related parties (14,707 ) (18,744 ) Interest paid (net of amount capitalized) $ 84,245 $ 30,636
Other payables (11,598 ) (10,905 ) Income tax paid $ 92,823 $ 27,019
Other current liabilities 16,092 (18,738 )
Accrued pension cost 9,310 8,834 CASH PAID FOR ACQUISITION OF PROPERTIES
Deferred credits - intercompany profits (370 ) 464 Acquisition of properties $ 85,128 $ 174,093
Net cash provided by operating activities 636,814 744,687 Payable, beginning of year 10,185 21,885
Payable through merger 4,368 -
CASH FLOWS FROM INVESTING ACTIVITIES Payable, end of year (10,744 ) (10,185 )
Increase(Decrease) in short-term investments 658,532 (646,907 ) Cash paid $ 88,937 $ 185,793
Decrease in other receivables from related parties 117,891 78,594
Increase in long-term equity investments (631,388 ) (511,674 ) NONCASH INVESTING AND FINANCING ACTIVITIES
Proceeds from disposal of long-term investments 881,679 - Current portion of long-term debts $ 403,057 $ 292,695
The accompanying notes are an integral part of the financial statements. (With Deloitte & Touche audit report dated March 11, 2006)
83
敦南科技股份有限公司 LITE-ON SEMICONDUCTOR CORPORATION 財務報表附註 NOTES TO FINANCIAL STATEMENTS
民國九十四及九十三年度 (金額除特別註明者外,均以新台幣仟元為單位)
YEARS ENDED DECEMBER 31, 2005 AND 2004 (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,分別於八十九年十
二月一日及九十四年六月一日與旭興科技股份有限公司及立生半導體股份有限公司合併,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)CC01010 發電、輸電、配電機械製造業 (7)CC01080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,合併發行新股之權利義務與本公司原已發行股份相同。該合併
案業經台灣證券交易所及行政院金融監督管理委員會證券期貨局核准,並已完成增資變更登記。 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。 本公司於九十四及九十三年底,員工人數分別為 989 人及 540 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 1995. Later, the Corporation’s shares ceased to be OTC traded and its
stock was listed on the Taiwan Stock Exchange in July 2004. The Corporation merged with Lite-On
Power Semiconductor Corporation in December 2000, 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, 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 the former shareholders of Antek Semiconductor Corporation to effect a share swap at this
ratio: 1 Corporation share for 4.5 shares of Antek Semiconductor Corporation. The holders of the
newly issued shares have the same rights and obligation as the Corporation’s other common
shareholders. The merger was approved by the Ministry of Economic Affairs (MOEA) and relevant
authorities.
Antek Semiconductor Corporation was established in August 1996 and mainly researches,
manufactures and sells integrated circuits.
As of December 31, 2005 and 2004, the Corporation had 989 and 540 employees, respectively.
84
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及一般公認會計原則編製。依照前述準則及原則編製財
務報表時,本公司對於備抵呆帳、存貨跌價損失、固定資產折舊等之提列,必須使用合理估計之金額,因
估計通常係在不確定情況下作成之判斷,因此可能與將來實際結果有所差異。重要會計政策彙總說明如下:
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 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 inventory devaluation, and property depreciation. Actual results could 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 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 financial statements shall prevail.
The Corporation’s significant accounting policies are summarized as follows:
資產與負債區分流動與非流動之標準 流動資產為預期於一年內變現或耗用之資產,資產不屬於流動資產者為非流動資產。流動負債為將於一
年內清償之負債,負債不屬於流動負債者為非流動負債。
Current/Noncurrent Assets and Liabilities
Unrestricted cash and other assets to be realized, sold or consumed within a year are classified as current. Liabilities to be settled within a year are classified as current. All other assets and liabilities are classified as noncurrent.
合併
本公司合併之會計處理係依據財務會計準則公報第二十五號「企業合併-購買法之會計處理」規定處
理。若合併發行之權益證券,其市價不能代表消滅公司淨資產之公平價值時,應評估所取得淨資產之公平
價值。該淨資產之公平價值減除因合併而發行權益證券之面值及其他相關成本後,淨額列為資本公積。
Mergers
Mergers are accounted for under the Statement of Financial Accounting Standards No. 25, “Business Combinations - Accounting Treatment under the Purchase Method.” When the market value of equity securities issued for the merger no longer represents the fair value of the acquired companies’ net assets, the fair value of the acquired net assets should be evaluated. The net amount after deducting the par value of equity securities issued for the merger and related costs from the fair value of net assets is included in capital surplus.
短期投資
主要係投資國內上市(櫃)證券及開放型基金受益憑證。以成本與市價孰低為評價基礎,跌價損失列入
當期損益計算。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。現
金股利係列為當期之投資收益。 成本與市價比較時,按總成本與總市價比較,並設置備抵投資跌價損失之評價科目處理之;市價回升時,
在貸方餘額範圍內沖減評價科目。成本計算採用加權平均法。市價之決定,上市(櫃)證券係會計期間最
末一個月之平均收盤價格,開放型基金受益憑證係期末淨資產價值。
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Short-term Investments
Short-term investments in listed stocks and mutual funds are carried at the lower of aggregate cost or market value. An allowance for decline in value is provided for total cost in excess of market value. The allowance is adjusted when the market value subsequently recovers. Stock dividends received are recorded only as an increase in the number of shares held; cash dividends received are recognized as investment income. Costs of investments sold are determined by the moving average method.
Market values of listed stocks are the average closing price of the last month of the reporting period; market values of the mutual funds are their net assets values on the balance sheet date.
備抵呆帳
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、信用評等及
經濟環境等因素,定期評估應收帳款之收回可能性。
Allowance for doubtful accounts
Allowance for doubtful accounts is provided on the basis of a review of the collectibility and aging of receivables.
存 貨
存貨包括原料、物料、半成品、製成品、在製品及商品,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。市價之決定為重置成本及淨變現價
值。
Inventories
Inventories, including materials and supplies, work in process, finished goods and merchandise, are stated at the lower of weighted-average cost or market value. Market value refers to replacement cost of raw materials and net realizable value of work in process and finished goods and merchandise.
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。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。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,按五年平均攤銷。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;若有證據顯示投資之價值確已減損,
且回復之機會甚小時,則列為當期損失。 持有被投資公司有表決權股份未達百分之二十且不具重大影響力者,採用成本法評價。如被投資公司為
上市(櫃)公司,按成本與市價孰低評價,未實現投資損失列為股東權益之減項。如係投資興櫃公司及未
上市(櫃)公司,按成本評價;若有證據顯示投資之價值確已減損,且回復之機會甚小時,則列為當期損
失,並以承認損失後之該投資帳面價值作為新成本。收到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。被投資公司發放現金股利時,除投資當年度應貸記長期股權投資外,
列為當年度股利收入。出售或移轉時之成本採用加權平均法計價。
Long-term Equity Investments
Stock investments accounted for by the equity method are initially carried at cost and subsequently adjusted for the Corporation’s proportionate share in the investees’ earnings or losses and changes in capital surplus. Cash dividends received are recognized as a reduction of the carrying value of the investments. Investment income (or loss) is recognized whenever the investees recognize income (or loss).
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All profits derived from sales of products by the Corporation to its subsidiaries are wholly deferred but only profit in proportion to the Corporation’s equity interest deferred for other investees that are not majority owned. Profit from the sales of products by investees to the Corporation or by one investee to another is deferred on the basis of the Corporation’s proportionate share in the investee’s equity and is credited to the investment. The deferred profits are included as part of other liabilities. All these profits are realized through the subsequent sale of the related products to third parties.
Other investments are accounted for by the cost method. If the market value of listed stocks declines below carrying value, an allowance is recognized, with the related amount debited to stockholders’ equity. An allowance is recognized to reflect an other than temporary decline in value of stocks with no quoted market prices, with the related provision for losses charged to current income. Cash dividends received within a year from investment acquisition are accounted for as a reduction of the carrying value of the investment, but cash dividends received in subsequent years are recognized as dividend income.
For all stock investments, stock dividends received are recorded only as an increase in the number of shares held but are not recognized as investment income. Cost or carrying value per share is recomputed on the basis of total shares after the stock dividends are received. Costs of investments sold are determined using the weighted-average method.
固定資產、出租資產及閒置資產
固定資產、出租資產及閒置資產以取得成本(包括利息資本化金額)為入帳基礎,能延長耐用年限或增
加產能之重大更新及改良作為資本支出,一般修理及維護則作為當期費用。 折舊係依估計之耐用年數採直線法提列:建築物及附屬設備,三年至五十一年;機器設備,三年至八年;
模具設備,二年至五年;水電設備,三年;電腦通訊設備,二年至八年;試驗設備,三年至五年;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。惟若耐用年限屆滿
仍繼續使用者,則就其殘值繼續提列折舊。資產處分時沖轉有關成本及累計折舊,處分資產損益列為當年
度營業外損益。
Properties, Rental Assets and Idle Assets
Properties, rental assets and idle assets are carried at cost less accumulated depreciation. Major additions, renewals and betterments are capitalized, while maintenance and repairs are expensed currently.
Depreciation is calculated using the straight-line method over service lives estimated as follows: buildings and equipment, 3 to 51 years; machinery and equipment, 3 to 8 years; molding equipment, 2 to 5 years; water and electric power equipment, 3 years; computer and communications equipment, 2 to 8 years; testing equipment, 3 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 being used by the Corporation beyond their service lives are depreciated over their newly estimated service lives.
Upon sale or other disposal of properties, the related cost and accumulated depreciation are removed from the accounts, and the resulting gain or loss is credited or charged to nonoperating income or expense.
遞延費用
係電力線路鋪設費用、電腦軟體等支出及為建新廠而遞延之舊廠成本,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 electric line installation, are amortized using the straight-line method over 3 to 42 years.
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資產減損 倘資產(主要為固定資產、遞延費用、閒置資產、出租資產與依權益法評價之長期投資)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。
Asset Impairment
Long-lived assets, including properties, deferred charges, rental assets and idle assets and long-term equity investments are reviewed for impairment on the balance sheet date. If impairment is identified, the asset carrying value is compared with its recoverable amount. If the carrying value exceeds the recoverable amount, the Corporation should recognize an impairment loss. If the impairment loss is reversed and the recoverable amount increases, this increase is recognized as gain. However, the increased carrying amount of an asset should not exceed the carrying amount that would have been determined (net of depreciation) had no impairment loss been recognized for the asset in prior years.
收入認列
銷貨收入係於貨物所有權及顯著風險移轉予客戶時認列,因其獲利過程大部分已完成,且已實現或可實
現。 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,其公平價值與到期價值差異不大且交易量頻繁,則不按設算利率計算
公平價值。
Revenue Recognition
Sales are recognized when titles to products and risks of ownerships are transferred to customers, primarily upon shipment.
If customers’ payments are due a year after a sales transaction is made, revenue is recognized on the basis of the fair value of the transaction price (which includes commercial and volume discounts negotiated with the buyer by the Corporation) calculated at interest rates for similar transactions. In these transactions, the fair value and maturity value approximate the transaction price.
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,將應提撥之退休基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
The Corporation has two types of pension plans: defined benefit and defined contribution. Under the defined benefit pension plan, net periodic pension costs are recognized on the basis of
actuarial calculations. Under the defined contribution pension plan, net periodic pension costs are recognized as expenses during the employees’ service years.
Prior service costs resulting from the amendment of the defined benefit pension 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.
If the defined benefit pension plan is curtailed or settled, the resulting loss or gain should be recognized as net pension cost for the period.
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所得稅
所得稅作跨期間及同期間之分攤。可減除暫時性差異、虧損扣抵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。
Income Tax
Tax effects of taxable temporary differences are recognized as deferred tax liabilities, and those of deductible temporary differences, loss carryforwards and tax credits are recognized as deferred tax assets. Valuation allowance is provided on the basis of the estimated realizability of deferred tax assets.
Deferred income tax assets and liabilities are classified as current or noncurrent according to the classification of the related assets and liabilities for financial reporting. If deferred tax assets or liabilities cannot be related to any assets or liabilities in the financial statements, they are classified according to the realization or reversal date.
Investment tax credits used are recognized as reduction of income tax expense. Adjustments of prior years’ tax liabilities are added to or deducted from the current year’s tax
expense. If required, the additional 10% income tax on the Corporation’s unappropriated earnings generated
is accrued in the following year when the shareholders resolve in their meeting to retain the earnings.
外幣財務報表換算及以外幣為準之交易事項
非遠期外匯買賣合約之外幣交易,按交易發生時之匯率折算新台幣金額入帳。外幣資產及負債於實際
兌換或結清時,因適用不同匯率所發生之損失或利益,列為兌換或結清年度之損益。外幣資產及負債之資
產負債表日餘額,按該日即期匯率予以換算,若有兌換差額,亦列為當期損益;惟外幣長期投資按成本法
計價者,若換算後之金額低於原始成本,兌換差額作為累積換算調整數並列於股東權益項下,若高於原始
成本,則不予調整。外幣長期投資按權益法計價者,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,兌換差額作為累積換算調整數並列於股東權益項下。
Foreign-currency Transactions
Foreign-currency transactions (except derivative transaction) are recorded in New Taiwan dollars at the rates of exchange in effect when the transactions occur. Gains or losses resulting from the application of prevailing exchange rates when cash in foreign currency is converted into New Taiwan dollars or when foreign-currency receivables or payables are settled, are credited or charged to income in the year of conversion or settlement. At year-end, the balances of foreign-currency assets and liabilities are restated at the prevailing exchange rates, and the resulting differences are recorded as follows:
a. Equity-method investments - as cumulative translation adjustment under stockholders' equity; b. Cost-method investments - same as (a) above if restated balances are lower than costs;
otherwise, no adjustment is made;
c. Other assets and liabilities - as credits or charges to current income.
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衍生性金融商品交易
避險性質之遠期外匯買賣合約,若為規避外幣債權債務者,於訂約日以該日之即期匯率衡量入帳。訂約
日即期匯率與約定遠期匯率間之差額於合約期間攤銷認列為當期損益,資產負債表日按該日即期匯率調整
所產生之兌換差額,以及合約結清日產生之兌換差額,亦列為當期損益。
遠期外匯買賣合約所產生之應收及應付款項餘額互為抵減,其差額列為資產或負債。
非以交易為目的之利率交換合約,於簽約日因無本金之實際移轉,簽約時僅作備忘記錄,於約定結算日
及資產負債表日就結算應收取或給付之利息差額,列為被避險項目利息支出之調整。
Derivative Transactions
Forward exchange contracts, entered into for nontrading purposes, are recorded in New Taiwan
dollars as assets or liabilities, using the spot rates on the staring dates of the contracts. The premium
or discount, computed by multiplying the foreign-currency amount of the contract by the difference
between the contracted forward rate and the spot rate on the contract starting dates, is also recognized.
The premium or discount is amortized over the terms of the forward contract using the straight-line
method, and the amortization is recognized as income.
On the balance sheet date, gains or losses on the contracts are computed by multiplying the
foreign-currency amounts of the contracts by the difference between the spot rates on the contract
starting dates and the balance sheet date rates (or the spot rates last used to measure a gain or loss on
that contract for an earlier period) and are charged to income. In addition, receivables and payables on
open forward contracts are netted out, and the resulting amount is presented as either an asset or
liability.
For interest rate swap agreements, which are used to hedge interest rate fluctuations of certain
obligations, the contract (notional) amounts are not recognized as assets or liabilities since the
agreements do not require the exchange of such amounts. The net interest amounts receivable or
payable under the agreement as of the balance sheet dates and the settlement dates are recognized as
adjustments to the interest expense of hedged obligations.
科目重分類
為配合九十四年度財務報表之表達,九十三年度財務報表部分科目業經重分類。
Reclassifications
Certain accounts in the financial statements as of and for the year ended December 31, 2004 have
been reclassified to be consistent with the presentation of financial statements as of and for the year
ended December 31, 2005.
三、會計變動之理由及其影響:無。
CHANGE IN ACCOUNTING PRINCIPLE:None
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四、現 金(4. CASH)
94 年 12 月 31 日
2005/12/31
93 年 12 月 31 日
2004/12/31 週 轉 金
Cash on hand and petty cash $976 $1,182
活期存款
Demand deposits 161,196 117,267
外幣存款
Foreign-currency deposits 223,759 306,888
支票存款
Checking accounts 6,798 6,331
$392,729 $431,668
五、短期投資( 5.SHORT-TERM INVESTMENTS)
94 年 12 月 31 日
2005/12/31
93 年 12 月 31 日
2004/12/31 基金受益憑證
Mutual funds $ - $655,000
上市(櫃)公司股票
Listed securities 8 8
減:備抵跌價損失
Allowance for market decline (8) (8)
短期投資淨額
Short-term investments-Net $ - $655,000
六、應收票據淨額( 6.NOTES RECEIVABLE)
94 年 12 月 31 日
2005/12/31
93 年 12 月 31 日
2004/12/31 應收票據
Notes receivable 減:未實現利息收入
Less: Unrealized interest income
$58,546
(1,409)
$6,838
-
減:備抵呆帳
Less: Allowance for doubtful accounts(11,101) (532)
應收票據淨額
Notes receivable-Net $46,036 $6,306
一年內到期
Due within one year $44,711 $6,306
一年以上到期
Due after one year 1,325 -
$46,036 $6,306
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七、應收帳款淨額( 7.ACCOUNTS RECEIVABLE)
94 年 12 月 31 日
2005/12/31
93 年 12 月 31 日
2004/12/31 應收帳款
Accounts receivable
$1,734,663 $1,320,091
減:備抵呆帳
Allowance for doubtful accounts
(24,474) (18,632)
應收帳款淨額
Accounts receivable-Net $1,710,189 $1,301,459
八、存 貨( 8.INVENTORIES)
95 年 12 月 31 日
2005/12/31
94 年 12 月 31 日
2004/12/31
原 料 Raw materials $66,912 $23,912
物 料 Supplies 56,489 1,458
半 成 品 partly finished goods 14,431 32,311
在 製 品 Work in process 130,481 26,816
製 成 品 Finished goods 53,427 32,566
商 品 Merchandise inventory 144,649 98,592
在途存貨 Goods in transit 62,979 39,922
樣品存貨 Sample inventory - 172
529,368 255,749 減:備抵存貨跌價損失
Less: Allowance for reduction
of inventory market value
(103,631) (41,113)
淨 額 Inventories-Net $425,737 $214,636
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九、長期股權投資( 9.LONG-TERM EQUITY INVESTMENTS)
94 年 12 月 31 日
2005/12/31
93 年 12 月 31 日
2004/12/31
被投資公司名稱 Investee company 金額
amount
持股%
Share-holding%
金額
amount
持股%
Share-holding%
權益法:Equity method
上市(櫃)公司: Listed
DIODES, INC. $ 1,665,421 23 $ 1,148,880 33
非上市(櫃)公司: Unlisted
上海旭福電子有限公司
Shanghai Seefull Electronic Co., Ltd. 1,014,094 100 913,120 100
菲律賓敦南科技股份有限公司
Dyna Image Corporation Philippines 558,764 100 337,698 100
新東亞微電子股份有限公司
Dynacard Co., Ltd. 195,995 25 171,567 25
敦誠投資股份有限公司
Dun Cheng Investment Corporation - - 15,680 100
DYNA International Holding Co., Ltd. 1,500,668 100 1,189,605 100
Smart Power Holdings Group Co., Ltd. 54,031 100 50,921 100
旭興科技(香港)股份有限公司
Lite-On Power Semiconductor (HK) Co., Ltd. 38 100 30 100
良敏有限公司
Fine Mind Ltd. - - 197 100
易亨電子股份有限公司
Anachip Corporation 222,900 62 - -
匯率換算調整數
Translation adjustment 31,099 (169,412)
轉列待處分長期股權投資
Presented as long-term equity investment for disposal
(222,632) -
5,020,378 3,658,286
成本法:Cost method
上市(櫃)公司普通股: Listed
世紀民生科技股份有限公司
Myson Century, Inc. 14,175 2 - -
ADVANCED ANALOGIC TECHNOLOGIES, INC. 33,087 2 - -
非上市(櫃)公司普通股: Unlisted
GEM SERVICES, INC. 62,161 4 92,161 4
朋程科技股份有限公司
Actron Technology Corporation 47,339 9 66,900 12
宏華創業投資股份有限公司
Wk Technology Fund I.V. 50,000 6 50,000 6
93
94 年 12 月 31 日
2005/12/31
93 年 12 月 31 日
2004/12/31
被投資公司名稱 Investee company 金額
amount
持股%
Share-holding%
金額
amount
持股%
Share-holding%
DYNA FUND II, L. P. 15,152 1 26,028 1
ADVANCED ANALOGIC TECHNOLOGIES, INC. - - 33,087 2
VENGLOBAL INTERNATIONAL FUND 11,690 6 21,707 6
DYNA FUND INTERNATIONAL, L.P. 6,790 3 9,038 3
KALLIX CORPORATION - 10 - 10
GLOBAL STRATEGIC INVESTMENT, INC. 19,422 1 19,422 1
SINGLE CHIP SYSTEMS CORP. - 1 - 1
普實創業投資股份有限公司
Prosperity Venture Capital Corporation 8,000 - 10,000 -
群茂科技股份有限公司
Abba Tek Precision Technology, Inc. 75,296 18 - -
光碁科技股份有限公司
Ceramate Technical Co., Ltd. - 3 - -
陸竹開發股份有限公司
Lu-Chu Development Corporation 126,500 5 - -
金居開發銅箔股份有限公司
Co-Tech Copper Foil Corporation 50,625 3 - -
520,237 328,343
$ 5,540,615 $ 3,986,629
依九十四年及九十三年十二月份股票平均收盤價分別計算市價資訊如下:
The market values of listed stocks based on their average closing prices in December were as follows:
94 年 12 月 31 日
2005/12/31
93 年 12 月 31 日
2004/12/31 權益法之上市(櫃)公司股權投資
Listed stocks - equity method $5,850,935 $2,327,779
成本法之上市(櫃)公司股權投資
Listed stocks - cost method 202,724 -
九十四及九十三年度權益法投資(損)益之內容如下:
Investment gain (loss) recognized under the equity method in 2005 and 2004 was as follows:
被投資公司 94 年 12 月 31 日
2005/12/31
93 年 12 月 31 日
2004/12/31
DIODES, INC. $321,683 $295,814上海旭福電子有限公司
Shanghai Seefull Electronic Co., Ltd. 312,625 246,160
菲律賓敦南科技股份有限公司
Dyna Image Corporation Philippines 10,025 28,183
新東亞微電子股份有限公司
Dynacard Co., Ltd 26,120 9,044
94
被投資公司 94 年 12 月 31 日
2005/12/31
93 年 12 月 31 日
2004/12/31
敦誠投資股份有限公司
Dun Cheng Investment Corporation (1,372) (64)
DYNA INTERNATIONAL HOLDING CO., LTD 170,834 221,546SMART POWER HOLDINGS GROUP CO., LTD (16,693) (19,390)旭興科技(香港)股份有限公司
Lite-On Power Semiconductor (HK) Co., Ltd. 8 662
良敏有限公司
Fine Mind Ltd. (195) 718
易亨電子股份有限公司
Anachip Corporation (17,734) -
$805,301 $782,673
上述採權益法評價之被投資公司財務報表除九十四及九十三年度 DIODES,INC、新東亞微電子股份有限
公司、旭興科技(香港)股份有限公司、良敏有限公司及 SMART POWER HOLDINGS GROUP CO.,LTD 之子公
司 LITE-ON SEMICONDUCTOR (KOREA) CORPORATION,暨九十三年度菲律賓敦南科技股份有限公司係由
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。 採權益法評價之 DIODES, INC 於九十四年度現金增資發行新股,本公司因非按原持有比例承購新股,致
原持有股份之股權淨值增加 420,774 仟元,故同時調整增加長期投資及資本公積。 本公司之子公司敦誠投資股份有限公司於九十四年八月解散清算。 本公司之子公司良敏有限公司於九十四年十二月解散清算。 本公司於九十四年九月二十六日處分轉投資公司-DIODES, INC.之股份計 750 仟股,每股處分價格為美
金 35.75 元,處分利益約為新台幣 5.99 億元。 本公司於九十四年十二月七日董事會決議出售子公司易亨電子股份有限公司,並於九十四年十二月二十
日簽訂股權買賣協議條件備忘錄,因其高度很有可能出售故將易亨電子股份有限公司帳面價值 222,632 仟
元轉列待處分長期股權投資,詳附註二十五(四)之說明。 本公司九十四年度合併財務報表業已將所有子公司列入合併編製主體,九十三年度合併財務報表除敦誠
投資股份有限公司、SMART POWER HOLDINGS GROUP CO., LTD.、旭興科技(香港)股份有限公司及良
敏有限公司之資產總額及營業收入均未達本公司各該項金額 10%,且其合計總資產及營業收入亦未達本公
司各該項金額 30%,故未編入合併報表外,其餘子公司業已列入合併編製主體。
The carrying values of the equity-method investments were based on our audited financial
statements,except DIODES,INC.,Dynacard Co., Ltd., Lite-On Power Semiconductor (HK) Co., Ltd., Fine Mind Ltd. And Lite-On Semiconductor (Korea) Corporation (subsidiary of Smart Power Holdings Group Co., Ltd.) in 2004 and in2005 and Dyna Image Corporation Philippines in 2004 were audited by other auditors.
An equity-method investee, Diodes, Inc., issued additional shares for cash in 2005. However, the Corporation did not acquire these shares at a percentage based on its current equity in the investee. Nevertheless, the Corporation’s equity in its investee’s net assets increased by $420,774 thousand, which was recognized as long-term investments and capital surplus.
Two subsidiaries, Dun Cheng Investment Corporation and Fine Mind Ltd., were liquidated in August 2005 and December 2005, respectively.
The Corporation disposed of 750 thousand shares of an equity-method investee, Diodes, Inc., at US$35.75 per share on September 26, 2005 and recognized a gain of $599,000 thousand.
On December 7, 2005, the Corporation’s board of directors resolved to sell all of the Corporation’s holdings in its subsidiary, Anachip Corporation (“Anachip”), and entered into a memorandum on December 20, 2005 for Diodes, Inc. to buy Anachip’s shares.. Since it is highly possible to sell the shares, the carrying value of Anachip’s shares of $222,632 thousand was represented as long-term investment for
95
disposal. Please refer to Notes 25 and 27 for more information. The Corporation adopted the revised Statement of Financial Accounting Standard (SFAS) No. 7,
"Consolidated Financial Statements," effective January 1, 2005. SFAS No. 7 requires that all non-majority-owned investees over which the Corporrtion can exercise substantive control be included in the Corporation’s consolidated financial statements as of December 31, 2005. However, Dun Cheng Investment Corporation, Smart Power Holdings Group Co., Ltd., Lite-On Power Semiconductor (HK) Co., Ltd. and Fine Mind Ltd. were not included in the Corporation’s consolidated financial statements as of December 31, 2004 because neither their total assets nor total operating revenues individually reached at least 10% or collectively reached at least 30% of those of the Corporation.
十、固定資產( 10.PROPERTIES)
94 年 12 月 31 日
2005/12/31 93 年 12 月 31 日
2004/12/31
成 本 Cost $ 5,298,393 $ 1,384,292
累計折舊 Accumulated depreciation
房屋及建築 Buildings and equipment
760,944 60,507
機器設備 Machinery and equipment
1,809,236 284,567
模具設備 Molding equipment
49,967 54,695
水電設備 Water and electric power equipment
8,527 9,112
電腦通訊設備 Computer and communications equipment
90,242 73,265
試驗設備 Testing equipment
62,943 30,927
污染防治設備 Pollution-resistant equipment
1,935 3,409
運輸設備 Transportation equipment
6,500 5,339
辦公設備 Furniture and fixtures
35,472 8,282
其他設備 Miscellaneous equipment
193,452 135,665
累計折舊合計 Total Accumulated depreciation
3,019,218 665,768
未完工程及預付設備款 Prepayment for equipment
140,999 6,978
固定資產淨額 Net properties
$ 2,420,174 $ 725,502
固定資產已投保保險金額 Insurance
$ 5,347,739 $ 1,092,260
部分固定資產已提供金融機構作為借款之擔保品,請參閱附註二
For assets pledged as collaterals for loans as of December 31, 2005 and 2004, please refer to Note 24.
96
十一、遞延費用( 11.DEFERRED CHARGES)
94 年度
2005
93 年度
2004
期初餘額 Beginning balance $25,167 $21,645
合併轉入 Increase in deferred charges due to merger 41,883 -
本期增加 Increase in deferred charges 29,911 16,790
本期攤銷 Amortization (24,069) (13,268)
期末餘額 Ending balance $72,892 $25,167
十二、出租資產 (12.RENTAL ASSETS)
94 年 12 月 31 日
2005/12/31
93 年 12 月 31 日
2004/12/31 成 本 Cost
土 地 Land $43,137 -房屋及建築 Buildings and equipment 65,422 -
成本合計 108,559 -累計折舊 Accumulated depreciation
房屋及建築 Buildings and equipment 9,865 -累計減損 Accumulated loss on impairment of assets 9,919 -出租資產淨額 $88,775 -
十三、閒置資產淨額 (13.IDLE ASSETS)
94 年 12 月 31 日
2005/12/31
93 年 12 月 31 日
2004/12/31
成 本 Cost $55,061 $-
減:累計折舊
Less:Accumulated depreciation (35,792) -
減:累計減損
Less:Accumulated loss on impairment of assets (19,269) -
閒置資產淨額 $- $-
十四、短期借款( 14.SHORT-TERM DEBTS)
94 年 12 月 31 日
2005/12/31
93 年 12 月 31 日
2004/12/31
進口融資 Usance letters of credit $66,828 $72,193
信用借款 Unsecured loans 915,650 253,680
抵押借款 Secured loans 100,000 -
$1,082,478 $325,873
利率區間 Interest rates 1.6%-5.35% 2.71%-3.48%
97
十五、應付短期票券 (15.SHORT-TERM BILLS PAYABLE)
94 年 12 月 31 日
2005/12/31
93 年 12 月 31 日
2004/12/31 發行總額
Short-term bills payable $100,000
$-
減:應付短期票券折價
Less: Discount on short-term bills payable (141)
-
淨 額
Net short-term bills payable $99,859 $-
利率區間 Interest rates 1.17% -
十六、長期借款( 16.LONG-TERM DEBTS)
94 年 12 月 31 日
2005/12/31
93 年 12 月 31 日
2004/12/31 (1) 向花旗銀行台北分行貸款,額度新台幣 850,000 仟元及美金 25,500 仟
元,截至九十四年十二月三十一日撥動款新台幣 700,000 仟元及美金
21,000 仟元,九十四年及九十三年十二月三十一日借款利率分別為
2.437%-5.3%及 2.11%- 3.1125%,借款期間自九十二年十月三十一日
起至九十七年十月三十一日止,自九十四年十月三十一日起,每半年為
一期,共分七期償還。
(1) Unsecured loans of $700,000 thousand and US$21,000 thousand
from Citibank, repayable in 6 monthly installments from October 31,
2005; annual interest rates of 2.437%-5.300% and
2.1100%-3.1125% as of December 31, 2005 and 2004, respectively
$1,181,373 $1,365,910
(2) 向彰化銀行基隆分行貸款 300,000 仟元,九十四年十二月三十一日借
款利率為 2.446%,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。
(2) 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, 2005
300,000 -
(3 向中國信託銀行城中分行貸款 300,000 仟元,九十四年十二月三十一日
借款利率為 2.3412%,借款期間自九十四年十二月五日起至九十七年十
二月五日止,自九十六年十二月五日起,每半年為一期,共分三期償還。
(3) Unsecured loan of $300,000 thousand from Chinatrust Commercial
Bank,repayable in 6 monthly installments from December 5, 2007;
annual interest rates of 2.3412% as of December 31, 2005
300,000
-
1,781,373 1,365,910
減:一年內到期長期借款
Less: Current portion of long-term debts
(403,057) (292,695)
一年以上到期長期借款
Long-term debts,net of current portion $1,378,316 $1,073,215
98
十七、員工退休金( 17.PENSION PLAN)
「勞工退休金條例」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。本公司九十四年下半年度認列之退休金成
本為 11,497 仟元。
本公司依「勞動基準法」訂定之員工退休辦法,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
中央信託局之專戶。
The Labor Pension Act (the “Act”) took effect on July 1, 2005. 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 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, 2005. 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. The pension costs recognized from July 1, 2005 to December 31, 2005 under the defined contribution plan were $11,497 thousand.
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 the pension fund deposited in the Central Trust of China in the name of an independent pension fund committee.
退休金相關資訊揭露如下: Other information on the defined benefit pension plan is as follows:
(一 )計算退休金給付義務所用之精算假設如下:
Actuar ia l assumptions:
94 年 12 月 31 日
2005/12/31
93 年 12 月 31 日
2004/12/31 折現率
Discount rate 3.25% 3%
未來薪資水準增加率
Rate on increase in compensation 3% 3%
退休基金資產預期長期投資報酬率
Expected long-term rate of return on plan assets 3.25% 3%
99
(二 )淨退休金成本組成項目:
Components of net periodic pension cost:
94 年 12 月 31 日
2005/12/31 93 年 12 月 31 日
2004/12/31 服務成本 Service cost
$11,926 $11,754
利息成本 Interest cost
4,779 3,164
退休基金資產實際報酬 Actual return on plan assets
(1,722) (1,720)
退休基金資產(損)益 Loss on plan assets
(349) -
攤銷數 Amortization
3,363 1,693
淨退休金成本 Net periodic pension cost
$17,997 $14,891
(三 )退休基金提撥狀況與帳載應計退休金負債之調節:
The reconciliation of plan funded status to accrued pension cost:
94 年 12 月 31 日
2005/12/31 93 年 12 月 31 日
2004/12/31 給付義務: Benefit obligation
既得給付義務 Vested benefit obligation
($13,540) ($14,326)
非既得給付義務 Non-vested benefit obligation
(99,855) (81,717)
累積給付義務 Accumulated benefit obligation
(113,395) (96,043)
未來薪資增加之影響數 Additional benefit based on future salaries
(49,937) (41,110)
預計給付義務 Projected benefit obligation
(163,332) (137,153)
退休基金資產公平價值 Fair value of plan assets
87,827 50,789
提撥狀況 Funded status
(75,505) (86,364)
未認列過渡性淨給付義務 Unrecognized net transition obligation
2,961 3,194
未認列退休金損(益) Unrecognized gain or loss
21,867 60,846
補列之應計退休金負債 Additional pension liability
- (22,930)
應計退休金負債 Accrued pension cost
($50,677) ($45,254)
既得給付 Vested benefit
$15,329 $16,191
100
十八、遞延貸項-聯屬公司間利益 ( 18.DEFERRED CREDITS - INTERCOMPANY PROFITS AND GAINS)
94 年 12 月 31 日
2005/12/31
93 年 12 月 31 日
2004/12/31 未實現出售資產盈益
Unrealized gains on disposal of assets
$13,937 $18,377
未實現銷貨毛利
Unrealized profits on sales
6,819 5,138
未實現處分投資利益
Unrealized gains on disposal of investments
92,467 152,629
其 他 Others 3,305 5,355
$116,528 $181,499
十九、股東權益( 19.SHAREHOLDERS’ EQUITY)
(一 )普通股股本 Common stock 本公司九十三年四月二日股東常會決議辦理盈餘轉增資 241,616 仟元(其中 24,781
仟元係員工紅利轉增資),增資後實收資本額達 3,384,899 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,以九十三年六月十八日為配股除權基準日,並已完
成增資變更登記。 本公司九十四年六月二十三日股東常會決議辦理盈餘及資本公積轉增資 239,297 仟元
(其中 16,942 仟元係員工紅利轉增資),增資後實收資本額達 4,068,640 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,以九十四年八月十九日為配股除權
基準日,並已完成增資變更登記。 截至九十四年十二月三十一日,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。 合併消滅公司立生半導體股份有限公司於九十一年十一月八日股東會決議私募普通股
15,500 仟股,每股價格 10 元,合計 155,000 仟元,依合併契約換股比例 4.5 股換發本公
司股票 1 股計算,合併後私募普通股計 3,444 仟股;加計本年度無償配股 207 仟股,九十
四年十二月底私募普通股計 3,651 仟股。
In their annual meeting on April 2, 2004, the shareholders resolved to increase capital by transferring
$216,835 thousand from unappropriated earnings and $24,781 thousand from employees’ bonus to common stock. This capital increase was approved by the government authorities.
In their annual meeting on June 23, 2005, the shareholders resolved to increase capital by transferring $148,237 thousand from unappropriated earnings, $74,118 thousand from capital surplus and $16,942 thousand from employees’ bonus to common stock. This capital increase was approved by the government authorities.
As of December 31, 2005, the authorized capital of $5,000,000 thousand included $200,000 thousand reserved for the future conversion of convertible bonds and stock warrants.
On November 8, 2002, the board of directors of Antek Semiconductor Corporation (“Antek”), resolved to make a nonpublic issue to a corporate stockholder (i.e., the issuance of shares was not through trading in a securities exchange) of 15,500 thousand common shares ( amounting to $155,000 thousand. ) As of December 31, 2005, the the Corporation had 3,444 thousand common shares; 3,651 thousand common shares for nonpublic issuance; and 207 thousand shares for issuance as stock
101
dividends. In April 2006, the Corporation will make a nonpublic issue — in line with its merger with Antek — of 3,444 thousand common shares to effect a share swap at this ratio: 1 Corporation share for 4.5 shares of Antek.
(二 )資本公積 Capital surplus 依公司法規定,公司非於盈餘公積填補資本虧損仍有不足時,不得以資本公積補充之。 依公司法規定,僅股票溢價發行及受領贈與之資本公積得用以撥充資本,另依證券交
易法施行細則規定,前述資本公積每年撥充資本之合計金額,不得超過規定限額。
Under the Company Law, capital surplus can only be used to offset a deficit. In addition, only
capital surplus from donated capital and paid-in capital in excess of par value can be transferred to capital.
Capitalization is done by issuing new shares to shareholders in proportion to their holdings within a certain limit every year.
(三 )法定盈餘公積 Legal reserve 依公司法規定,法定盈餘公積應提撥至與實收資本額相等為止。除法定盈餘公積已超
過資本總額百分之五十時,得以其超過部分派充股息及紅利外,法定盈餘公積依法僅供彌
補虧損及撥充資本之用。法定盈餘公積撥充資本者,以該項公積已達實收資本百分之五
十,並以撥充其半數為限。
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.
(四 )特別盈餘公積 Special reserve 本公司分配盈餘時,必須依法令規定就股東權益減項(惟庫藏股票除外)餘額提列特
別盈餘公積;因合併所取得長期股權投資,續後評價產生未實現跌價損失,得就合併時所
產生資本公積屬於源自取得長期股權投資範圍內,免提列特別盈餘公積,因被投資公司合
併取得之長期股權投資亦可比照。依前項提列特別盈餘公積後之餘額始得作分配。嗣後股
東權益減項數額有迴轉時,得就迴轉金額分配盈餘。
As prescribed by the Securities and Futures Bureau, a special reserve should be provided to cover the
debit balances under shareholders’ equity (for example, unrealized loss on long-term equity investments, cumulative translation adjustments) as of the balance sheet date. The special reserve will be distributable when the debit balances in the stockholders’ equity are reversed.
(五 )盈餘分配及股利政策 Retained earnings 本公司每屆決算如有盈餘,除依法完納一切稅捐及彌補以往年度虧損外,應先就其餘
額提存百分之十為法定盈餘公積,如尚有餘額,除酌予保留盈餘外,餘額依下列順序分派
之: 1.股東紅利就前述餘額之數提撥 87.5%。 2.員工紅利就前述餘額之數提撥 10%。 3.董事監察人酬勞金就前述餘額之數提撥 2.5%。
本公司之企業生命週期正值成長階段,為公司未來之穩定發展及財務規劃,並滿足股
東對現金流入之需求;年度結算如有盈餘應依前述盈餘分派順序分配,惟股東紅利 87.5%中,股票股利不低於 30%,但每股股利若低於新台幣 0.5 元時,得全額以現金股利發放。
102
上述盈餘分配案,於翌年股東常會承認通過後,列入盈餘分配年度之財務報表。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 87.5% as dividends, 10% as employees’ bonus and 2.5% as remuneration to directors and supervisors.
The procedures for bonus distribution are formulated by the board of directors in consideration of a variety of factors such as the status of the surplus, future capital needs, the impact of tax burdens on the shareholders, long-term prospects of operation and development of the enterprise, as well as the steady growth of per share surplus in the future. In principle, the stock bonus should not be less than 30% of the total. But if per share bonus comes to NT$0.50 or less, all dividends may be distributed as cash upon approval at the shareholders’ meeting.
All appropriations should be resolved by the shareholders in their annual meeting to be held in the following year and given effect to in the financial statements of that year.
Under the Integrated Income Tax System, which took effect on January 1, 1998, ROC resident shareholders are allowed a tax credit for the income tax paid by the Corporation on earnings generated since January 1, 1998. An imputation credit account (ICA) is maintained by the Corporation for such income tax and the tax credit allocated to each shareholder.
本公司股東常會分別於九十四年六月二十三日及九十三年四月二日決議通過董事會擬
議之九十三及九十二年度盈餘分配案如下:
On June 23, 2005 and April 2, 2004, the shareholders resolved the appropriation of earnings and dividend per share in 2004 and 2003, respectively, as follows:
盈餘分配案
Appropriation of Earnings
每股股利(元)
Dividend Per Share
(Dollars)
九十三年度
2004
九十二年度
2003
九十三年度
2004
九十二年度
2003 法定盈餘公積
Legal reserve
$98,264 $61,460
特別盈餘公積
Special reserve
189,148 -
現金股利
Cash dividends
518,831 216,835 $ 1.4 $ 0.73
股票股利
Stock dividends
148,237 216,835 0.4 0.73
員工紅利-現金
Bonus to employees - cash
59,294 24,781
員工紅利-股票
Bonus to employees - stock
16,942 24,781
董監事酬勞-現金
Remuneration to directors and supervisors
19,059 12,391
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另本公司股東常會於九十四年六月二十三日決議以資本公積 74,118 仟元轉增資。 上述配發員工紅利及董監事酬勞若分別於九十三及九十二年度以費用列帳,則九十三
及九十二年度稅後基本每股盈餘(分別依九十三及九十二年度加權流通在外股數計算)將
分別由 2.82 元及 1.86 元減少為 2.56 元及 1.69 元。 九十三及九十二年度盈餘分配員工股票紅利股數分別為 1,694 仟股及 2,478 仟股,佔
各該年底流通在外普通股比例分別為 0.43%及 0.80%。 本公司九十四年度盈餘分配議案,截至會計師查核報告出具日止,尚未經董事會通過,
有關董事會通過擬議及股東會決議分配情形,請至台灣證券交易所「公開資訊觀測站」查
詢。 On June 23, 2005, the shareholders resolved to use a capital surplus of $74,118 thousand arising
from a merger with Lite-On Power Semiconductor Corporation. to issue new common shares. The basic earnings per share would have decreased from NT$2.82 to NT$2.56 in 2004 and from
NT$1.86 to $1.69 in 2003 had all the bonus been distributed to employees, directors and supervisors in cash and recognized as current year’s expenses.
The employees’ stock bonuses consisted of 1,694 thousand and 2,478 thousand shares, which were 0.43% and 0.80%, respectively, of the common stock as of the end of 2004 and 2003, respectively.
As of March 11, 2006, the date of the accompanying auditors’ report, date, the Corporation’s board of directors had not decided the appropriation of the 2005 earnings. Related information may be accessed through the Market Observation Post System on the Web site of the Taiwan Stock Exchange.
(六 )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: 單位:仟股
Unit: In Thousand Shares 收回原因
Reason for Repurchase
期初股數 Shares in
Thousands(Beginning of Year)
本期增加 Increase
本期減少 Decrease
期末股數 Shares in
Thousands(End of Year)
九十四年度:2005 轉讓予員工
Reissuance to employees
12,341 - - 12,341 九十三年度:2004
轉讓予員工 Reissuance to
employees
4,564 12,341 4,564 12,341 依證券交易法規定公司對買回已發行在外股份之數量比例,不得超過公司已發行股份
總數百分之十,收買股份之總金額,不得逾保留盈餘加計發行股份溢價及已實現之資本公
積之金額。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 Law, the maximum number of treasury stock purchased should
not exceed 10% of the Corporation’s total outstanding shares, and the aggregate purchase cost should not exceed the sum of retained earnings, additional paid-in capital in excess of par value and realized capital surplus. In addition, the Corporation cannot pledge the treasury stock or exercise shareholders’ rights on the treasury stock. Treasury stock should be reissued within three years from the reacquisition date. Shares not transferred within the time limit will be deemed unissued, and the Corporation should thus register with the authorities the resulting increase in the number of its shares.
104
(七 )員工認股權證 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。 1、合併消滅公司立生半導體股份有限公司合併消滅前發行非酬勞性員工認股選擇權計
劃之認股選擇權數量及加權平均行使價格之資訊揭露如下表(數量及行使價格均為立生公
司之普通股): 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.
The employee stock options of Antek Semiconductor Corporation (“Antek”) before the merger are
summarized as follows:
九十四年度
2005
認股選擇權 Employee Stock Options
數量(仟股) Number of
Outstanding Employee Stock
Options(in Thousands)
加權平均 行使價格
Weighted- average Exercise Price
(NT$)
期初流通在外 Beginning balance
27,900 10 元
本期給與 Options granted
- -
無償配股增發或調整認股股數 Options adjustment
- -
本期行使 Options exercised
- -
本期沒收 Options canceled
( 11,007 ) -
期末流通在外 Ending balance
16,893 10 元
期末可行使之認股選擇權 Exercisable options as of December 31, 2005
16,893
期末已核准尚未發行之認股選擇權 Approved and unexercised options as of
December 31, 2005
-
2、合併消滅公司立生半導體股份有限公司合併消滅前發行非酬勞性員工認股權計劃流
通在外之資訊如下表:
As of December 31, 2005, outstanding employee stock options were as follows:
105
行使價格之
範圍
Exercise
Price(NT$)
流通在外單位(仟
股)
Number of
Unexercised
Options(In
Thousands)
加權平均預期
剩餘存續期限
Weighted-
average
Remaining
Contractual
Life (Years)
流通在外加
權平均行
使價格
Weighted-
average
Exercise
Price (NT$)
可行使單位(仟
股)
Number of
Unexercised
Options(In
Thousands)
可行使之認股
權加權平均
行使價格
Weighted-
average
Exercise Price
(NT$)
10 元 16,893 6 年 10 元 16,893(註) (Note)
10 元(註)
(Note) (註)依合併換股比例調整後可認購股數為 3,754 仟股,行使價格為 45 元。
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。
Note: The exercise price and number of NT$45.00 that had been adjusted at the share swap rates
used for the merger of the Corporation and Antek were NT$45.00 and 3,754 thousand shares.
On June 1, 2005, the Corporation entered into an agreement with Antek’s option holders to cancel
their employee stock options transfer them to treasury stock.
二十、 用人、折舊及攤銷費用
(20.PERSONNEL, DEPRECIATION AND AMORTIZATION EXPENSES)
九十四年度 2005 九十三年度 2004
營業成本
Operating
Cost
營業費用
Operating
Expense
合計
Total
營業成本
Operating
Cost
營業費用
Operating
Expense
合計
Total
用人費用
Personnel
薪資費用
Payroll
$205,418 $285,757 $491,175 $123,555 $194,931 $318,486
勞健保費用
Insurance
17,529 18,300 35,829 11,099 13,088 24,187
退休金費用
Pension
12,294 17,200 29,494 6,326 8,565 14,891
其他用人費用
Others
21,701 20,236 41,937 16,753 12,947 29,700
256,942 341,493 598,435 157,733 229,531 387,264
折舊費用
Depreciation
323,128 54,291 377,419 76,684 39,515 116,199
攤銷費用
Amortization
198 23,871 24,069 373 12,895 13,268
合計 Total $580,268 $419,655 $999,923 $234,790 $281,941 $516,731
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二十一、 所得稅(21.INCOME TAX)
(一 )截至九十四年十二月三十一日止,本公司九十二年度(含)以前各年度之營利事
業所得稅業經稅捐稽徵機關核定。惟本公司對九十及九十一年度之營利事業所得稅核定內
容尚有不服,已對核定結果提出複查,並業已將該部分核定差異估列入帳。
Income tax returns through 2003 had been examined by the tax authorities. However, the
Corporation is contesting the assessment by the tax authority on the 2001 and 2002 returns and
recognized the assessment as income tax payable.
(二 ) 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, the Corporation assumed the following
investment tax credits of Antek Semiconductor Corporation:
法令依據
Regulatory
Basis of
Tax Credits
抵減項目
Item
可抵減總額
Tax Credit Amount
尚未抵減餘額
Unused Tax Credits
Ending Balance
最後抵減年度
Expiry Year
機器設備 Machinery and equipment $12,602 $12,602 九十五年度 2006
機器設備 Machinery and equipment 3,849 3,849 九十六年度 2007
機器設備 Machinery and equipment 9,005 9,005 九十七年度 2008
機器設備 Machinery and equipment 3,666 3,666 九十八年度 2009
人才培訓 Personnel training 280 280 九十七年度 2008
研究發展 Research and development cost 21,067 21,067 九十五年度 2006
研究發展 Research and development cost 14,192 14,192 九十六年度 2007
研究發展 Research and development cost 27,275 27,275 九十七年度 2008
促進產業升
級條例
Statute for
Upgrading
Industries
研究發展 Research and development cost 70,650 23,028 九十八年度 2009
合計
Total $162,586 $114,964
(三 )本公司與立生公司合併後,按立生公司股東因合併而持有本公司股權比例計算本
公司得繼續承受之虧損扣抵,截至九十四年底止,虧損扣抵相關資訊如下:
Upon merging with Antek Semiconductor Corporation (“Antek”), the Corporation assumed the
following deductible prior year’s losses of Antek at the percentage of Antek’s former shareholders owning
the Corporation’s common stock.
虧 損 年 度
Y e a r
金 額
A m o u n t
最 後 抵 減 年 度
E x p i r y Y e a r 九十四年度 2005 $ 27,975 九十九年度 2010
107
(四 )淨遞延所得稅資產及負債項目如下:
Deferred income tax assets and liabilities consisted of:
94年 12月 31日
2005/12/31
93年 12月 31日
2004/12/31 流 動 Current 遞延所得稅資產
Deferred income tax assets
存貨跌價損失
Loss on inventory decline value
$25,908 $10,278
備抵呆帳超限
Bad debts in excess of the limits
5,245
1,659
遞延費用財稅差異
Variance arising from difference in financial accounting
and tax accounting for deferred charges
3 -
遞延貸項
Deferred credits
1,705 1,285
資本化財稅差異
Variance arising from difference in financial accounting
and tax accounting for interest expense capitalization
553 -
虧損扣抵
Loss carryforwards
6,994 -
投資抵減
Investment tax credits
33,669 2,219
74,077 15,441
備抵評價
Valuation allowance
(33,669) -
40,408 15,441
遞延所得稅負債
Deferred income tax liabilities
兌換損益淨額
Unrealized foreign exchange gain
(6,434 ) (5,646 )
淨遞延所得稅資產(負債)
Deferred income tax assets (liabilities), net $33,974 $9,795
非 流 動
Noncurrent
遞延所得稅資產
Deferred income tax assets
退休金提撥超限
Pension expense in excess of the limits
$11,590 $4,499
長期投資備抵跌價損失
Loss on long-term investment decline value
32,045 18,337
按權益法認列之國外投資淨損
Accumulative equity in the net loss of foreign investees
34,845 30,622
108
94年 12月 31日
2005/12/31
93年 12月 31日
2004/12/31 出租資產減損損失
Loss on rental asset impairment
2,480 -
閒置資產減損損失
Loss on idle asset impairment
3,943 -
遞延費用財稅差異
Deferred charges policy differences
98 -
資本化財稅差異
Capitalization policy differences
2,768 -
遞延貸項
Deferred credits
27,427 44,090
投資抵減
Investment tax credits
81,295 -
196,491 97,548
備抵評價
Valuation allowance
(61,210) -
135,281 97,548遞延所得稅負債 Deferred income tax liabilities
按權益法認列之國外投資淨益
Accumulative equity in the net gain of foreign investees
(470,503 ) (419,992 )
淨遞延所得稅資產(負債)
Deferred income tax assets (liabilities), net ($335,222 ) ($322,444 )
109
(五 )帳列繼續營業部門稅前利益按法定稅率計算之所得稅與當期應負擔所得稅之調節
如下:
Reconciliation between income tax expense - current and income tax expense on income before income tax at statutory rate is as follows:
九十四年度
2005
九十三年度
2004 繼續營業部門稅前利益按法定稅率(25%)計算之稅額
Tax on pretax income at 25% statutory rate $333,597 $296,692
所得稅調整項目之稅額影響數:
Deduct tax effects of: 免稅所得
Tax-exempt income (103,298) (47,051)
其他永久性差異
Other permanent differences 6,438 (45,469)
暫時性差異
Deferred income tax (118,439) (110,858)
投資抵減
Investment tax credits (47,622) (24,310)
當期應負擔所得稅
Currently payable $70,676 $69,004
所得稅費用組成項目如下:
Income tax expense consisted of :
九十四年度
2005
九十三年度
2004 當期所得稅
Current $70,676 $69,004
遞延所得稅
Deferred 87,270 135,168
未分配盈餘加徵稅款
Additional income tax on unappropriated earnings - -
所得稅費用合計
Total Income tax expense $157,946 $204,172
(六 )兩稅合一相關資訊:
Informat ion on shareholders’ tax credits is as fol lows:
94 年 12 月 31 日
2005/12/31
93 年 12 月 31 日
2004/12/31 可扣抵稅額帳戶餘額
Balance of the imputation credit account $4,802 $13,534
預計(實際)盈餘分配之稅額扣抵比率
Estimated or actual shareholders’ creditable tax ratios4.12% 6.84%
110
本公司預計九十四年度盈餘分配之稅額扣抵比率係以包含應付當年度所得稅為基礎所
計算,由於實際分配予股東之可扣抵稅額,應以股利盈餘分配日之股東可扣抵稅額帳戶餘
額為計算基礎,其與將來實際分配予股東時所適用之稅額扣抵比率可能會有所差異。九十
三年度已有實際之稅額扣抵比率,則揭露實際數。
Under the Integrated Income Tax System, certain shareholders may have tax credits for the income
tax paid by the Corporation on earnings generated since January 1, 1998. The Corporation maintains
an imputation credit account (ICA) for the income tax and the tax credit allocated to each eligible
shareholder. The tax credit is based on a creditable tax ratio calculated as of the dividend distribution
date. The maximum credit available for allocation to each shareholder cannot exceed the balance
shown in the ICA on the dividend distribution date.
(七 )未分配盈餘相關資訊:
Informat ion on unappropriated earnings is as fo l lows:
94 年 12 月 31 日
2005/12/31
93 年 12 月 31 日
2004/12/31 86 年度以前
Until 1997 $2,675 $34,799
87 年度以後
From 1998 1,181,680 1,022,850
$1,184,355 $1,057,649
二十二、基本每股盈餘(22.EARNINGS PER SHARE)
九十四年度
2005
九十三年度
2004
稅前淨利(A) Income before income tax $1,334,427 $1,186,808
稅後淨利(B) Net income 1,176,481 $982,636
本期流通在外加權平均股數(仟股)(C)
weighted average of outstanding shares (Thousand shares)
376,136 (註 3)(Note 3)
326,855(註 1)(Note 1)
追溯調整後加權平均股數(仟股)(D)
Diluted on weighted average of outstanding shares (Thousand shares)
376,136 348,160(註 2)(Note 2)
稅前每股盈餘(元)(A)/(C)
Basic EPS-Pretax(dollars)
$3.55 $3.63
稅後每股盈餘(元)(B)/(C)
Basic EPS-Aftertax(dollars)
$3.13 $3.01
追溯調整後稅前每股盈餘(元)(A)/(D)
Diluted EPS-Pretax(dollars)
$3.55 $3.41
追溯調整後稅後每股盈餘(元)(B)/(D)
Diluted EPS-Aftertax(dollars)
$3.13 $2.82
註 1:338,490-庫藏股票 11,635=326,855
註 2:326,855×1.06+1,694=348,160
註 3:362,420+44,444×214/365-庫藏股票 12,341=376,136
111
Note 1: 338,490 issued shares-11,635 treasury shares = 326,855 outstanding shares
Note 2: 326,855 outstanding shares x 1.06 + 1,694 stock bonus shares = 348,160
Note 3: 362,420 + 44,444 shares (issued for a merger with Antek Semiconductor Corporation) x 214 ÷
365 - 12,341 treasury shares = 376,136
二十三、關係人交易(23.RELATED-PARTY TRANSACTIONS)
(一) 關係人名稱及與本公司之關係(Related parties and relationships)
關係人名稱 Related Party 與本公司之關係
Relationship with the Corporation
光寶協同科技股份有限公司
Lite-On eCo Technology Inc.
本公司主要股東轉投資公司, 於九十四年九月與光
寶匯才資訊服務股份有限公司合併後消滅
Investee of the Corporation’s major shareholders;
liquidated after the merger with Lite-On
Integrated Services Inc. in September 2005
光寶旭網數位股份有限公司
Lite-On Eoking, Inc.
本公司主要股東轉投資公司, 於九十四年九月與光
寶匯才資訊服務股份有限公司合併後消滅
Investee of the Corporation’s major shareholders;
liquidated after the merger with Lite-On
Integrated Services Inc. in September 2005 光寶匯才資訊服務股份有限公司
Lite-On Integrated Services Inc
本公司主要股東轉投資公司
Investee of the Corporation’s major shareholders
LITE-ON JAPAN LTD. 本公司主要股東轉投資公司
Investee of the Corporation’s major shareholders
LITE-ON ELECTRONICS (HK) LTD. 本公司主要股東轉投資公司
Investee of the Corporation’s major shareholders
LITE-ON EUROPE INC. 本公司主要股東轉投資公司
Investee of the Corporation’s major shareholders
TITANIC CAPITAL SERVICES LTD. 本公司主要股東轉投資公司
Investee of the Corporation’s major shareholders 光寶不動產管理股份有限公司
Lite-On Real Estate Management Co., Ltd.
本公司主要股東轉投資公司
Investee of the Corporation’s major shareholders
YET FOUNDATE LTD 本公司主要股東轉投資公司
Investee of the Corporation’s major shareholders 菲律賓敦南科技股份有限公司
Dyna Image Corporation Philippines
子公司
Subsidiary 敦誠投資股份有限公司
Dun Cheng Investment Corporation
子公司, 已於九十四年八月解散清算
Subsidiary; liquidated in August 2005 旭興科技(香港)股份有限公司
Lite-On Power Semiconductor (HK) Co., Ltd
子公司
Subsidiary 良敏有限公司
Fine Mind Ltd.
子公司, 已於九十四年十二月解散清算
Subsidiary; liquidated in December 2005
上海旭福電子有限公司 子公司
112
關係人名稱 Related Party 與本公司之關係
Relationship with the Corporation
Shanghai Seefull Electronic Co., Ltd. Subsidiary
DYNA INTERNATIONAL HOLDING CO., LTD. 子公司
Subsidiary
SMART POWER HOLDINGS GROUP CO., LTD. 子公司
Subsidiary 易亨電子股份有限公司
Anachip Corporation
子公司
Subsidiary
DYNA INTERNATIONAL CO., LTD. 孫公司
Indirect subsidiary
LITE-ON SEMICONDUCTOR (KOREA) CORPORATION 孫公司
Indirect subsidiary
EBARN TECHNOLOGY CO., LTD. 孫公司
Indirect subsidiary
ECHIP TECHNOLOGY CO., LTD. 孫公司
Indirect subsidiary
ANACHIP INTERNATIONAL CORP. 孫公司
Indirect subsidiary
REACHES RESOURCES CO., LTD. 曾孫公司
“Great-grandson” subsidiary 國生半導體(深圳)有限公司
Huosheng Semiconductor Shenzhen Co., Ltd.
曾孫公司
“Great-grandson” subsidiary
ANACHIP U.S.A. INC 曾孫公司
“Great-grandson” subsidiary 敦南科技(無錫)有限公司
Lite-On Semiconductor (Wuxi) Co., Ltd.
曾孫公司
“Great-grandson” subsidiary 昂寶電子(上海)有限公司
On Bright Electronics (Shanghai) Co., Ltd.
曾孫公司
“Great-grandson” subsidiary 敦南微電子(無錫)有限公司
Lite-On Microelectronics (Wuxi) Co., Ltd.
曾孫公司
“Great-grandson” subsidiary
DIODES, INC. 採權益法評價之被投資公司
Equity-method investee 光寶文教基金會
Lite-On Cultural Foundation
本公司主要股東為其捐助人
Donee of the Corporation’s major shareholders
FABTECH, INC. DIODES, INC.之子公司
Subsidiary of Diodes, Inc. 美台二極體股份有限公司
DII Taiwan Co., Ltd.
DIODES, INC.之子公司
Subsidiary of Diodes, Inc.
DIODES HONG KONG LTD. DIODES, INC.之子公司
Subsidiary of Diodes, Inc. 光寶科技股份有限公司
Lite-On Technology Corporation
其董事長與本公司相同
Same chairman
113
關係人名稱 Related Party 與本公司之關係
Relationship with the Corporation 朋程科技股份有限公司
Actron Technology Corporation
採成本法評價之被投資公司
Cost-method investee 世紀民生科技股份有限公司
Myson Century, Inc.
採成本法評價之被投資公司
Cost-method investee
LITE-ON JAPAN (S) PTE LTD. LITE-ON JAPAN LTD.之子公司
Subsidiary of Lite-On Japan Ltd.
LITE-ON JAPAN (HK) LTD. LITE-ON JAPAN LTD.之子公司
Subsidiary of Lite-On Japan Ltd.
旭寶旅行社股份有限公司
Silport Travel Service Co., Ltd.
其董事長為本公司董事長之二等親屬
Chairman is a 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
九十四年度 2005 九十三年度 2004
關係人名稱 Related Party 金額 Amount % 金額 Amount %
LITE-ON JAPAN LTD. $977,962 10 $1,216,113 14
DIODES HONG KONG LTD. 240,931 2 232,708 3 光寶科技股份有限公司
Lite-On Technology Corporation 454,636 5 369,460 4
美台二極體股份有限公司
DII Taiwan Co., Ltd. 84,864 1 93,049 1
DIODES, INC. 342,137 3 385,306 4 易亨電子股份有限公司
Anachip Corporation
190,211 2
- -
其 他 Others 57,720 1 67,721 1
$2,348,461 24 $2,364,357 27
銷貨價格及收款條件(國外係 T/T 月結 30~150 天或 L/C,國內係月結 30~145 天收款)與一般客戶並
無顯著不同。
Receivables from foreign clients are payable by telegraphic transfer due within 30 to 150 days of the
transaction or L/C. Receivables from domestic clients are due within 30 to 145 days of the transactions.
There were no significant differences in sales terms between related parties and third parties.
2. 進 貨 Purchase
114
九十四年度 2005 九十三年度 2004
關係人名稱 Related Party 金額 Amount % 金額 Amount %
菲律賓敦南科技股份有限公司
Dyna Image Corporation Philippines
$1,471,786 15 $1,383,269 18
LITE-ON JAPAN LTD. 4,234 - 11,165 - 上海旭福電子有限公司
Shanghai Seefull Electronic Co., Ltd.
2,944,931 31 2,797,610 36
敦南科技(無錫)有限公司
Lite-On Semiconductor (Wuxi) Co., Ltd.
- - 73,291 1
DYNA INTERNATIONAL CO., LTD. 3,606,216 38 2,831,416 36 其 他 Others 19,828 - 6,890 -
$8,046,995 84 $7,103,641 91
向菲律賓敦南科技股份有限公司、上海旭福電子有限公司、DYNA INTERNATIONAL CO., LTD.及敦南科
技(無錫)有限公司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。 Payables to Dyna Image Corporation Philippines, Shanghai Seeful Electronic Co., Ltd., Dyna
International Co., Ltd. and Lite-On Semiconductor (Wuxi) Co., Ltd. are settled through telegraphic transfer within 30 to 60 days of the transactions. Other payables are settled within 150 days of the transactions.
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., Dyna International Co., Ltd. and Lite-On Semiconductor (Wuxi) Co., Ltd., which were based on cost plus certain agreed profits.
3. 各 項費用 Expenses
關係人名稱 Related Party 九十四年度
2005 九十三年度
2004 交易性質 Transacation Type
LITE-ON JAPAN (HK) LTD. $25,726 $39,069佣金支出 Commision
旭寶旅行社股份有限公司 Silport Travel Service Co., Ltd.
5,282 4,767 差旅費 Travel Expense
光寶科技股份有限公司 Lite-On Technology Corporation
3,282 2,505 管理費、服務費 Service charge,etc
旭興科技(香港)股份有限公司 Lite-On Power Semiconductor (HK) Co., Ltd.
7,312 10,488進出口費 Import & Export charge
LITE ON SEMI-CONDUCTOR (KOREA) CORPORATION
41,192 21,386 研究發展費 Research & Develop expense
其 他 Others
8,690 17,543服務費、包裝費、修繕費等 Service charge,etc
$91,484 $95,758
115
4 . 營業外收支 Nonoperating income and expense
關係人名稱 Related Party 九十四年度
2005
九十三年度
2004
交易性質
Transacation Type 營業外收入
Nonoperating income
敦南科技(無錫)有限公司
Lite-On Semiconductor (Wuxi) Co., Ltd.
$19,891 $2,230 出售原物料收入等
Income from selling material,etc 菲律賓敦南科技股份有限公司
Dyna Image Corporation Philippines
2,861 650 出售原物料收入等
Income from selling material,etc
FABTECH, INC. 4,171 6,007利息收入
Interest Income 上海旭福電子有限公司
Shanghai Seefull Electronic Co., Ltd.
-
9,254
出售原物料及代購雜項等
Income from selling material,etc易亨電子股份有限公司
Anachip Corporation
1,400 - 租金收入
Rent Income 其 他
Others
6,784 501 出售雜項及代工收入等
Miscellaneous income,etc
$35,107 $18,642
營業外支出
Nonoperating expense
上海旭福電子有限公司
Shanghai Seefull Electronic Co., Ltd.
$2,056 $14 出售原物料損失等
Loss from selling material,etc
DIODES, INC. 1,888 - 賠償損失 Compensations
$3,944 $14
出租南港辦公室予易亨電子股份有限公司,租期至九十四年十二月,每月租金 200 仟
元。
Rent receivable under an operating lease agreement with Anachip Corporation, which expired on
December 31, 2005, was $200 thousand monthly.
5. 應收款項 Receivables
94 年 12 月 31 日
2005/12/31
93 年 12 月 31 日
2004/12/31
關係人名稱 Related Party 金額 Amount % 金額 Amount %
應收票據 Notes receivable
朋程科技股份有限公司
Actron Technology Corporation
$- - $429 7
應收帳款 Accounts receivable
LITE-ON JAPAN LTD. $129,864 6 $118,046 7
美台二極體股份有限公司
DII Taiwan Co., Ltd.
21,322 1 16,190 1
116
94 年 12 月 31 日
2005/12/31
93 年 12 月 31 日
2004/12/31
關係人名稱 Related Party 金額 Amount % 金額 Amount %
DIODES HONG KONG LTD. 48,488 2 37,917 2
DIODES, INC. 74,090 3 57,687 3
光寶科技股份有限公司
Lite-On Technology Corporation
222,991 10
170,174
10
易亨電子股份有限公司
Anachip Corporation
100,438 4 - -
其 他
Others
12,274 - 12,772 1
609,467 26 412,786 24
減:備抵呆帳
Allowance for doubtful accounts (5,586) - (4,918) -
應收帳款淨額
Account receivable,Net $603,881 26 $407,868 24
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(selling material,etc)
Dyna Image Corporation Philippines
$220,419 47 $70,759 14
FABTECH, INC. -代購設備款及融資款等
(loans,etc)
9,860 2 135,324 27
上海旭福電子有限公司-出售設備款等
(selling equipments,etc)
Shanghai Seefull Electronic Co., Ltd
47,135 10 86,799 17
敦南科技(無錫)有限公司-出售原物料等
(selling material,etc)
Lite-On Semiconductor (Wuxi) Co., Ltd.
135,475 29 168,169 33
$412,889 88 $461,051 91
其中屬資金融通性質列示如下:
Details of loans to related parties are as follows:
關係人名稱
Related Party
最高餘額
Maximum
Balance
期末餘額
Ending
Balance
利率
Interest Rate
利息收入
Interest
Revenue
應收利息
Interest
Receivable 九十四年度
2005 FABTECH, INC.
$118,913
(USD3,750)
$-
USD- 4.14%-6.23% $4,171 $-
九十三年度
2004 FABTECH, INC.
$212,363
(USD6,250)
$118,913
(USD3,750)3.09%-4.14% $6,007 $-
117
6. 應付款項 Payables
94 年 12 月 31 日
2005/12/31
93 年 12 月 31 日
2004/12/31
關係人名稱 Related Party 金額 Amount % 金額 Amount %
應付票據 Notes payable
光寶旭網數位股份有限公司
Lite-On Eoking, Inc.
$- -
$1,085
6
光寶科技股份有限公司
Lite-On Technology Corporation
433 4
- -
其 他 Others 11 - - -
$444 4 $1,085 6
應付帳款 Accounts payable
DYNA INTERNATIONAL CO., LTD. $653,069 38 $594,413 51
菲律賓敦南科技股份有限公司
Dyna Image Corporation Philippines
112,613 7 93,046 8
上海旭福電子有限公司
Shanghai Seefull Electronic Co., Ltd.
495,465 28 279,942 24
其 他 Others 7,987 - 7,508 1
$1,269,134 73 $974,909 84
應付費用 Accrued expenses
LITE-ON JAPAN (HK) LTD. $3,398 1 $3,630 2
DIODES, INC. 34,516 11 11,891 6
LITE-ON SEMICONDUCTOR
(KOREA) CORPORATION
15,499 5 21,386 11
光寶科技股份有限公司
Lite-On Technology Corporation
1,509 1 1,682 1
其 他 Others 1,162 - 755 -
$56,084 18 $39,344 20
其他應付款項 Other payables
LITE-ON JAPAN LTD. $5,471 8 $18,212 45
光寶科技股份有限公司
Lite-On Technology Corporation
- - 1,777 5
其 他 Others - - 94 -
$5,471 8 $20,083 50
7 . 財產交易 Properties transaction
(1) 購置資產 purchased
118
交易價格 Transaction Price 關係人名稱 Related Party
九十四年度 2005 九十三年度 2004 財產種類 Item
光寶協同科技股份有限公司
Lite-On eCo Technology Inc.
$3,305 遞延費用
Deferred charges 敦誠投資股份有限公司
Dun Cheng Investment Corporation
13,725 長期股權投資
Long-term investment
LITE-ON JAPAN LTD. $38,891 機器設備
Machinery and equipment光寶旭網數位股份有限公司
Lite-On Eoking, Inc.
5,452 遞延費用
Deferred charges
$17,030 $44,343
(2)出售資產 Property disposal
九十四年度 2005
關係人名稱
Related Party
售價
Selling Price
出售(損)益
Gain(Loss)
財產種類
Item 菲律賓敦南科技股份有限公司
Dyna Image Corporation Philippines
$51,280 ($449) 機器設備及辦公設備等
Machinery and equipment, etc.敦南科技(無錫)有限公司
Lite-On Semiconductor (Wuxi) Co., Ltd.
527 - 機器設備
Machinery and equipment
$51,807 ($449)
九十三年度 2004
關係人名稱
Related Party
售價
Selling Price
出售(損)益
Gain(Loss)
財產種類
Item 上海旭福電子有限公司
Shanghai Seefull Electronic Co., Ltd.
$139 $- 機器設備
Machinery and equipment 菲律賓敦南科技股份有限公司
Dyna Image Corporation Philippines
38,737 - 機器設備
Machinery and equipment 敦南科技(無錫)有限公司
Lite-On Semiconductor (Wuxi) Co., Ltd.
37 - 機器設備
Machinery and equipment
$38,913 $-
二十四、質抵押之資產(24.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:
119
94 年 12 月 31 日
2005/12/31
93 年 12 月 31 日
2004/12/31 受限制資產-定期存款
Pledged assets-Time deposits
$8,000
$3,000
房屋及建築淨額
Buildings and equipment
538,575
-
$546,575 $3,000
二十五、重大承諾事項及或有事項(25.COMMITMENTS AND CONTINGENCIES)
(一 )截至九十四年十二月三十一日,本公司已開立未使用信用狀金額為美金 1,397 仟元及
日幣 1,152 仟元。
As of December 31, 2005, the Corporation had unused letters of credit amounting to US$1,397 thousand
and JPY1,152 thousand.
(二 )本公司與 KAVIN TRADING LTD.、 LITE-ON JAPAN (HK) LTD. 及 H&J INDUSTRIES
INC.簽訂佣金合約,按銷售價格之 1%~5%支付銷售佣金。
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 a 1% to 5% commission on the
selling price.
(三 )本公司之營業租賃,明細如下:
As of December 31, 2005, the land rentals of the Corporation for the following years are summarized as
follows:
租賃標的物
Type of
Property
出租人
Type of Locat ion
期間
Lease Per iod
月租金
Monthly Rental
Payable 土 地 Land 新竹科學工業園區管理局
in Hsinchu
94.6.1-113.12.31
2005.6.1 -2024.12.31
$ 1,057
(四 )本公司為使轉投資公司間提高業務及資源運用效率,增加產品專業分工,於九十四年
十二月二十日與美台二極體股份有限公司(本公司轉投資公司 DIODES, INC.之子公司)
簽訂股權買賣協議條件備忘錄,預計將本公司持股 62%之易亨電子股份有限公司股權以
每股 20 元價格出售予該公司。
To enhance its operating efficiency, the Corporation entered into a memorandum with DII Taiwan Co.,
Ltd. (DII), a subsidiary of Diodes Inc., an equity-method investee of the Corporation, to sell the
Corporation’s 62.5% equity in Anachip Corporation at NT$20.00 per share on December 20, 2005.
二十六、 重大之災害損失:無。
(26. Loss occurred in natural diasaters : none reported)
二十七、 重大之期後事項:(27. SUBSEQUENT EVENT)
如附註二十五 (四 )所述,該項交易業已於九十五年一月十日完成,交易總價計新台幣
120
620,540 仟元,已實現處分利益約 288,593 仟元,遞延處分利益約 85,571 仟元。
The Corporation’s $620,540-thousand sale of its equity in an equity-method investee, described in
Note 25, has completed on January 10, 2006. The realized gain on this disposal was
$288,593thousand and deferred gain was $85,571 thousand.
二十八、 其 他 (28.OTHERS)
金融商品之公平價值(Fair values of financial instruments):
94 年 12 月 31 日
2005/12/31
93 年 12 月 31 日
2004/12/31
非衍生性金融商品
Nonderivative instruments
帳面價值
Carrying
Amount
公平價值
Fair Value
帳面價值
Carrying
Amount
公平價值
Fair Value
資 產 Assets
現 金
Cash
$392,729 $392,729 $431,668 $431,668
短期投資
Short-term investments
- - 655,000 655,057
應收票據及帳款
Accounts and notes receivable
2,358,781 2,358,781 1,715,633 1,715,633
其他應收款
Other receivables
470,610 470,610
504,393
504,393
待處分長期股權投資
Long-term equity investment
for disposal
222,632 222,632 - -
受限制資產
Restricted assets
8,000 8,000 3,000 3,000
長期股權投資
Long-term investments
5,540,615 9,892,281 3,986,629 5,031,527
存出保證金
Refundable deposits
9,255 9,255 785
785
長期應收票據及帳款
Long-term notes and accounts
receivable
1,325 1,325 - -
負 債 Liabilities
短期借款
Short-term debts
1,082,478 1,082,478 325,873
325,873
應付短期票券
Short-term bills payable
99,859 99,859 - -
應付票據及帳款
Accounts and notes payable
1,756,113 1,756,113 1,174,906 1,174,906
應付費用
Accrued expenses
304,544 304,544 192,354 192,354
121
94 年 12 月 31 日
2005/12/31
93 年 12 月 31 日
2004/12/31 其他應付款項
Other payables
69,901 69,901 40,287 40,287
一年內到期之長期負債
Current portion of long-term debts
403,057 403,057 292,695 292,695
其他流動負債
Other current liabilities
30,370 30,370 12,937 12,937
長期借款
Long-term debts
1,378,316 1,378,316 1,073,215 1,073,215
存入保證金
Guarantee deposits received
40 40 - -
衍生性金融商品
Derivative financial instruments
負 債 Liabilities
利率交換合約
Interest rate swap
226 (1,949) 1,972 8,771
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)
226 (1,949) 1,972 8,771
本公司估計金融商品公平價值所使用之方法及假設如下:
The methods and assumptions used in estimating fair values are as follows: 1.短期金融商品以其在資產負債表上之帳面價值估計其公平價值,因為此類商品到期日
甚近,其帳面價值應屬估計公平價值之合理基礎。此方法應用於現金、應收票據及帳
款、其他應收款、受限制資產、存出保證金、短期借款、應付短期票券、應付票據及
帳款、應付費用、其他應付款項、一年內到期之長期負債、其他流動負債及存入保證
金。
2.有價證券如有市場價格可循時,則以此市場價格為公平價值。若無市場價格參考時,
則依財務或其他資訊估計公平價值。
3.長期應收票據及帳款及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)之長期借款利率為準。
4.衍生性金融商品之公平價值,係假設本公司若依約定在報表日終止合約,所能取得或
必須支付之金額,一般均包括當期未結清合約之未實現損益,本公司所有衍生性金融
商品均有金融機構之報價以供參考。
1) The carrying values of cash, accounts and notes receivable, other receivables, restricted current
assets, refundable deposits, short-term debts, short-term bills payable, accounts and notes
payable, accrued expenses, other payables, current portion of long-term debts, other current
122
liabilities and guarantee deposits received reported in the balance sheet approximate the fair
values of these assets because of the short maturities of these instruments.
2) Fair values of marketable securities are based on quoted or estimated market values.
3) Fair values of long-term notes and accounts and long-term debts are based on the present value
of expected cash inflows or outflows discounted at the Corporation’s current borrowing rates for
similar types of borrowings.
4) Fair value of derivative financial instruments, which generally include the unrealized gain or loss
of unsettled contracts within the reporting period, is based on the values of contracts assumed
to have been settled on the balance sheet date.
(二 )合併相關資訊 Merger information
本公司於九十四年六月一日將立生半導體股份有限公司之資產與負債按其公平價值入
帳,消滅公司之股份由本公司按換股比例發行新股,並將差額列為資本公積-合併溢價:
On June 1, 2005, the Corporation recognized the fair value of assets and liabilities of Antek
Semiconductor Corporation (“Antek”) when the Corporation merged with Antek (Notes 1 and 19). In
addition, common shares were issued by the Corporation for the merger, and the difference between
the issuance and the fair value of the net assets was recognized as capital surplus - merger:
承受之資產 Assets acquired
現 金 Cash $110,138 其他流動資產 Other current assets 468,281 固定資產-淨額 Properties, net 2,039,803 長期股權投資 Long-term stock investments 460,926 其他資產 Other assets 238,464
承受之負債 Liabilities assumed 流動負債 Current liabilities (1,963,320) 長期附息負債 Long-term debts (707,002 ) 其他負債 Other liabilities (19,083 ) 淨 資 產 Net assets – acquired 628,207 合併發行新股
Common shares issued for merger
(444,444) 資本公積-合併溢價
Capital surplus – merger
$183,763
本公司九十四年度之損益係包括本公司九十四年度及消滅公司-立生半導體股份有限
公司九十四年六月一日至十二月三十一日之經營成果。假設本公司於九十三年初即吸收合
併立生半導體股份有限公司,其九十四及九十三年度合併經營結果之擬制性資訊列示如
下:
The net income in 2005 included the Corporation’s net income and that of Antek (from June 1, 2005
to December 31, 2005). Pro forma net sales, net income and earnings per share on the assumption
that the merger with Antek Semiconductor Corporation was completed on January 1, 2004 are as
follows:
123
九 十 四 年 度
2 0 0 5
九 十 三 年 度
2 0 0 4銷貨收入淨額
Net sales
$ 10,190,474 $ 10,137,141 繼續營業部門稅前利益
Net income before tax
$ 970,532 $ 1,000,350 純 益
Net income
$ 790,208 $ 796,178 基本每股盈餘
Basic earnings per share
按加權平均流通在外股數九十
四年度 394,523 仟股及九
十三年 392,604 仟股計算
Based on weighted-average
number of shares outstanding -
394,523 thousand shares in 2005
and 392,604 thousand shares in
2004
$2.00 $2.03
二十九、 附註揭露事項 (29.ADDITIONAL DISCLOSURES)
(一) 本公司重大交易事項相關資訊:
1.資金貸與他人:附表一。
2.為他人背書保證:無。
3.期末持有有價證券情形:附表二。
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:附表三。
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:附表四。
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:附表五。
9.從事衍生性金融商品交易相關資訊:參閱附註二十九之 (四 )。
Following are the additional disclosures required by the Securities and Futures Commission for the
Corporation:
1) Financing provided: Table 1 (attached)
2) Endorsement/guarantee provided: None
3) Marketable securities held: Table 2 (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 3 (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
124
the capital stock: Table 4 (attached)
8) Receivables from related parties amounting to at least NT$100 million or 20% of the capital
stock: Table 5 (attached)
9) Derivative financial transactions: Note 29.
(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:附表六。
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:附表七。
(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:附表八。
(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:附表九。
(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:附表十。
(9)從事衍生性金融商品交易相關資訊:參閱附註二十九之 (四 )。
(2) Following are the additional disclosures required by the Securities and Futures Commission for
the Corporation’s investees:
1.Names, locations, and related information of investees on which the Corporation exercises
significant influence: Table 6 (attached)
2.Significant transactions:
1) Financing provided: None
2) Endorsement/guarantee provided: None
3) Marketable securities held: Table 7 (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 8 (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 9 (attached)
8) Receivables from related parties amounting to at least NT$100 million or 20% of the capital
stock: Table 10 (attached)
9) Derivative financial transactions: Note 29.
(三) 大陸投資資訊之揭露:
1.投資大陸之公司資訊:附表十一。
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:附表十二。
b. Investment in Mainland China
125
1) Investment in Mainland China: Table 11 (attached)
2) Significant direct or indirect transactions with the Corporation’s investees, prices, payment terms,
and unrealized gain or loss: Table 12 (attached)
(四) 衍生性金融商品相關資訊:
本公司及子公司-易亨電子股份有限公司從事遠期外匯合約交易及利率交換合約交
易之目的,主要係為規避以外幣計價之淨資產或淨負債因匯率波動之風險與浮動利率計
息負債之利率波動,均屬非以交易為目的之交易活動。茲將有關資訊揭露如下:
c. Derivative financial instruments
The Corporation and its subsidiary, Anachip Corporation, used forward exchange contracts and
interest rate swap contracts for nontrading purposes, that is, to hedge exchange rate and interest
rate fluctuations of foreign-currency assets and liabilities.
1. 合約金額及信用風險
The contract (notional) amounts and credit risk of open contracts were as follows:
本公司-敦南科技股份有限公司
Lite-On Semiconductor Corporation
94 年 12 月 31 日
2005/12/31
93 年 12 月 31 日
2004/12/31
金融商品
Financial Instruments
幣別
Currency
合約金額
Contract
(Notional) Amount
信用風險
Credit
Risk
合約金額
Contract
(Notional)
Amount
信用風險
Credit
Risk
利率交換合約
Interest rate swap
USD $10,710 仟美元
$10,710 thousand
$-
$12,600 仟美元
$12,600 thousand
$-
NTD $357,000 仟元
$357,000thousand
- $420,000 仟元
$420,000thousand
-
December 31, 2005
交易種類
Financial Instruments
幣別
Currency
名目本金
Nominal Principal
固定利率
Fixed Rate
市場利率
Market Rate
結算日
Settlement
Date
到期日
Due Date
利率交換合約
Interest rate swap
USD $7,140 仟美元
7,140 thousand
3.62% 4.24313% 三個月一次
3 monthly
95.01.27
USD 3,570 仟美元
3,570 thousand
3.82% 4.24313% 三個月一次
3 monthly
95.01.27
NTD 238,000 仟元
238,000 thousand
2.27% 1.429% 三個月一次
3 monthly
95.01.27
NTD 119,000 仟元
119,000 thousand
2.57% 1.429% 三個月一次
3 monthly
95.01.27
126
December 31, 2005
交易種類
Financial Instruments
幣別
Currency
名目本金
Nominal Principal
固定利率
Fixed Rate
市場利率
Market Rate
結算日
Settlement
Date
到期日
Due Date
交易對方所屬地區
Place of transaction
本 國
Taiwan $-
非本國(包括本國
營業之外商機構) USD 10,710 仟元
10,710 thousand
Overseas
(including foreign
Institution
inTaiwan)
NTD 357,000 仟元
357,000thousand
December 31, 2004
交易種類
Financial Instruments
幣別
Currency
名目本金
Nominal Principal
固定利率
Fixed Rate
市場利率
Market Rate
結算日
Settlement
Date
到期日
Due Date
利率交換合約
Interest rate swap
USD $8,400 仟美元
8,400 thousand
3.62% 2.13% 三個月一次
3 monthly
94.01.31
USD 4,200 仟美元
4,200 thousand
3.82% 2.13% 三個月一次
3 monthly
94.01.31
NTD 280,000 仟元
280,000 thousand
2.27% 1.177% 三個月一次
3 monthly
94.01.31
NTD 140,000 仟元
140,000 thousand
2.57% 1.177% 三個月一次
3 monthly
94.01.31
交易對方所屬地區
Place of transaction
本 國
Taiwan $-
非本國(包括本國
營業之外商機構) USD 12,600 仟元
12,600 thousand
Overseas
(including foreign
Institution
inTaiwan)
NTD 420,000 仟元
420,000 thousand
127
子公司-易亨電子股份有限公司:
Anachip Corporation
九十四年十二月三十一日
December 31, 2005 金融商品
Financial Instruments
幣別
Currency
合約金額
Contract(Notional)
Amount
信用風險
Credit Risk
遠期外匯合約
Forward exchange
contracts
USD $ 500 仟美元
500 thousand
$ -
交易對方所屬地區
Place of transaction
本 國 Taiwan USD $ 500 仟美元
500 thousand
非本國(包括本國營業之外
商機構)Overseas
(including foreign
institution in Taiwan)
-
信用風險係交易對象到期無法按約定條件履約之風險。因本公司及子公司之交易對象均
為信用良好之銀行,預期不致產生重大信用風險。
The Corporation and its subsidiary are exposed to credit risk from defaults by counter-parties on
forward exchange contracts and interest rate swap contracts. To manage this risk, the Corporation and
its subsidiary transact only with financial institutions with good credit ratings. Thus, no material losses
on counter-party defaults are anticipated.
2.市場價格風險
本公司從事利率交換合約交易係為規避浮動利率計息負債利率波動之風險,於結算日
就當期應收取或給付之利息差額交割,因是市場價格風險並不重大。另本公司及子公司從
事遠期外匯合約交易目的即在規避外幣淨資產或淨負債之匯率風險,因是匯率變動產生之
損益大致會與被避險項目之損益相抵銷,故市場價格風險並不重大。
2.Market risk.
The Corporation entered into interest rate swap contract to hedge its exposure to market risks due to
potential interest rate fluctuations on its obligations with floating interest rates. The contracts are
settled at net amounts. Therefore, the market risk is not material. To hedge exchange rate risks
resulting from net foreign assets or liabilities, the Corporation and its subsidiary use forward exchange
contracts. Thus, gains or losses on exchange rate changes of contracts will offset those of the hedged
items. Thus, market risk is substantially reduced.
3. 流動性風險、現金流量風險及未來現金需求之不確定性
本公司從事利率交換合約交易係為規避現金流量風險為目的並約定以淨額交割,預期
128
現金需求金額並不重大,本公司之營運資金足以支應。另外,本公司及子公司從事遠期外
匯合約交易即在規避外幣淨資產及負債之匯率變動風險,因到期時有相對之現金流入或流
出,且本公司及子公司之營運資金足以支應,故應無籌資風險,又因遠期外匯合約之匯率
已確定,不致有重大之現金流量風險。
3.L iquidity r isk, cash-f low r isk and future cash demand.
The interest rate swap contracts are settled at net amounts, and the expected cash demand
is not significant. Management believes that the Corporation has sufficient operating capital to meet
cash demand. The cash flow requirements with respect to the Corporation and its subsidiary’s forward
exchange contracts are the net differences between the spot rates and contracted forward rates on
settlement dates. The Corporation and its subsidiary do not expect those requirements to be material
and believes that it has sufficient operating capital to meet those requirements. Thus, there is no
fund-raising risk and no significant demand for extra cash is expected.
4. 持有衍生性金融商品之種類、目的及達成該目的之策略
本公司及子公司之衍生性金融商品均因非交易目的而持有。訂定利率交換合約主要係
為規避浮動利率計息負債利率波動之風險。訂定遠期外匯合約,主要係為規避外幣淨資產
及負債因匯率變動產生之風險。本公司及子公司之避險策略係以能夠達成規避大部分市場
價格風險為目的。本公司及子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。
4.Purpose and strategy.
The forward exchange contracts and interest rate swap contracts are used to reduce the impact of
changes in exchange rates and interest rates and are not entered into for trading or speculative
purposes. The Corporation and its subsidiary’s hedge strategy is to use instruments with fluctuations in
their values that offset the changes in the values of the underlying exposures. In addition, the
effectiveness of the hedging instruments is periodically evaluated.
5. 衍生性金融商品於財務報表之表達
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,九十四及九
十三年度認列損失分別計 5,983 仟元及 7,264 仟元,帳列利息費用。
本公司於九十四及九十三年度因從事遠期外匯合約交易所產生之損失分別計 120 仟元
及 751 仟元,帳列兌換損失。
子公司-易亨電子股份有限公司於九十四年度因從事遠期外匯合約交易所產生之損失
計 2,569 仟元,帳列兌換損失。
5.Financial statement prestation
The Corporation entered into interest rate swap contract to hedge its exposure to market risks due to
potential interest rate fluctuations on its obligations with floating interest rates. The loss on this
contract was $5,983 thousand in 2005 and $7,264 thousand in 2004.
The Corporation recognized losses of $120 thousand in 2005 and $751 thousand in 2004 on forward
exchange contracts.
In 2005, the subsidiary’s loss on forward exchange contracts was $2,569 thousand, included in
foreign exchange loss.
129
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 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: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, 2005. (三)外銷銷貨資訊:
Export sales: Export sales are summarized by geographical area as follows:
地區 Geographical Area 九十四年度 2005 九十三年度 2004
亞 洲 Asia $7,348,398 $6,253,085
美 洲 America 682,360 672,763歐 洲 Europe 143,326 647,666
其 他 Others 215,793 195
$8,389,877 $7,573,709
(四)重要客戶資訊 Major customers
本公司九十四及九十三年度占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 2004 & 2005 :
九十四年度 2005 九十三年度 2004
客戶名稱 Customer 金額 Amount % 金額 Amount %
甲公司 A $999,959 10 $1,299,229 15
乙公司 B 977,962 10 1,216,113 14
130
敦南
科技
股份
有限公
司
資金貸與他人
民國九十四年度
附
表一
/單位
:新
台幣
仟元
擔保品
編
號
(註1)
貸出
資金
之
公司
貸
與對象
往
來科目
(註
2)
本期
最高
餘
額
期末
餘額
利率
區間
資
金貸
與性質
(註3)
業務往
來金額
(註4)
有短期融
通資
金必要之
原因
(註5)
提列備抵
呆帳金額
名稱
價值
對個別對
象資
金貸與限
額
(註6)
資金貸與
最
高限額
0 敦
南科
技股
份有
限公
司
FABT
ECH
, IN
C.
其他
應收
款-
關係人
$1
18,9
13
$
-
4.
14%
-6.2
3%
1 $-
-
$-
-
-
$1
,277
,588
$2
,555
,176
註1:
編號欄之填寫方法如下:
(1)發
行人填
0。
(2
)被投資公司
按公司別由阿拉伯數字
1開
始依序編號。
註
2:帳列之應收關係企業款項、應收關係人款項、股東往來、預付款、暫付款
…等科目,如屬資金貸與性質,均須填入該表。
註
3:資金貸與性質之填寫方法如下:
(1)有
業務往來者請填
1。
(2
)有短期融通資金之必要者請填
2。
註4:
資金貸與性質屬
1者,
應填寫業務往來金額。
註
5:資金貸與性質屬
2者,
應具體說明必要貸與資金之原因及貸與對象之資金用途,例如償還借款、購置設備、營業週轉
…等。
註
6:(1
)個別
貸與對象最高限額
6,38
7,93
9(淨值)
×20
%=
1,27
7,58
8
(2)資
金貸與最高限額
6,38
7,93
9(淨值)
×40
%=
2,55
5,17
6
LI
TE-O
N S
EMIC
ON
DU
CTO
R C
OR
PO
RA
TIO
N
FIN
ANCI
NG
PRO
VID
ED
YEAR
EN
DED
DEC
EMBE
R 3
1, 2
005
Tabl
e1:
(In
Thou
sand
s of
New
Tai
wan
Dol
lars
, Unl
ess
Stat
ed O
ther
wis
e)
Colla
tera
l
NO
Fi
nanc
ing
Nam
e Co
unte
r-
Part
y
Fina
ncia
l St
atem
ent
Acco
unt
Max
imum
Ba
lanc
e fo
r th
e Pe
riod
Endi
ng
Bala
nce
Inte
rest
Ra
te
Nat
ure
of
Fina
ncin
g (N
ote
1)
Fina
ncin
g am
ount
Fi
nanc
ing
reas
ons
Allo
wan
ce for
Ba
d D
ebt
Item
Va
lue
Fina
ncin
g Li
mit
for
Each
Bo
rrow
ing
Com
pany
Fina
ncin
g Co
mpa
ny’s
Fi
nanc
ing
Amou
nt
Lim
its
0 Li
te-O
n Se
mic
ondu
ctor
Co
rpor
atio
n
FABT
ECH
, IN
C.
Oth
er
rece
ivab
les
from
re
late
d pa
rtie
s
$118
,913
$
-
4.14
%-6
.23%
1
$-
-
$-
-
-
$1,2
77,5
88
$2,5
55,1
76
Not
e 1:
Und
er c
erta
in r
egul
atio
ns, i
nter
com
pany
fin
anci
ng m
ay b
e pr
ovid
ed o
nly
unde
r an
y of
the
fol
low
ing
situ
atio
ns:
a. Th
ere
is a
n in
terc
ompa
ny t
rans
actio
n (e
.g.,
purc
hase
or
sale
).
b.
The
coun
ter-
part
y ne
eds
a sh
ort-
term
fin
anci
ng f
acili
ty.
N
ote
2: 20
% o
f th
e sh
areh
olde
rs’ e
quity
of
Lite
-On
Sem
icon
duct
or C
orpo
ratio
n as
of
Dec
embe
r 31
, 200
5.
Not
e 3:
40%
of
the
shar
ehol
ders
’ equ
ity o
f Li
te-O
n Se
mic
ondu
ctor
Cor
pora
tion
as o
f D
ecem
ber
31, 2
005.
131
敦
南科技
股份
有限公
司
期末持有有價證券
民國九十四年十二月三十一日
附
表二
/單位
:新
台幣仟元
期末
持有
之公司
有價
證券種
類及名
稱
與有
價證券
發行人
之關
係
帳列
科目
股
數(
仟股
)帳
面金
額持
股比率
%市
價
備
註
敦南
科技
股份
有
限公
司
股
票
東
雲股份
有限公司
無
短
期投
資
-
$8
- $-
菲律
賓敦
南科技股
份有限
公司
子
公司
長
期股
權投
資
60,5
70$5
58,7
64
100
$477
,379
新東
亞微
電子股份
有限公
司
採權
益法
評價
之被
投資
公司
長
期股
權投
資
16,5
3819
5,99
5 25
19
5,99
5
上
海旭福
電子有限
公司
子
公司
長
期股
權投
資
-1,
014,
094
100
1,06
3,61
4
DIO
DES
, IN
C.
採權
益法
評價
之被
投資
公司
長
期股
權投
資
5,77
71,
665,
421
23
5,85
0,93
5
旭
興科技
(香港)
股份有
限公司
子
公司
長
期股
權投
資
1038
10
0 65
SMAR
T PO
WER
HO
LDIN
GS
GRO
UP
CO.,
LTD
. 子
公司
長
期股
權投
資
5054
,031
10
0 61
,573
DYN
A IN
TERN
ATIO
NAL
HO
LDIN
G C
O.,
LTD
. 子
公司
長
期股
權投
資
33,0
001,
500,
668
100
1,52
7,81
2
易亨
電子
股份有限
公司
子
公司
待
處分
長期
股權
投資
31,0
2722
2,90
0 62
22
2,63
2
DYN
A FU
ND
IN
TERN
ATIO
NAL
., L.
P.
無
長期
股權
投資
-
6,79
0 3
6,79
0
普實
創業
投資股份
有限公
司
無
長期
股權
投資
80
08,
000
- 8,
000
SI
NG
LE C
HIP
SYS
TEM
S CO
RP.
無
長
期股
權投
資
342
- 1
-
KALL
IX C
ORPO
RAT
ION
無
長
期股
權投
資
467
- 10
-
D
YNA
FUN
D I
I L.
P.
無
長期
股權
投資
-
15,1
52
1 15
,152
宏華
創業
投資股份
有限公
司
無
長期
股權
投資
5,
000
50,0
00
6 50
,000
VEN
GLO
BAL
INTE
RN
ATIO
NAL
FU
ND
無
長
期股
權投
資
111
,690
6
11,6
90
朋
程科技
股份有限
公司
本
公司
為該
公司
董事
長
期股
權投
資
3,32
847
,339
9
47,3
39
G
EM S
ERVI
CES,
IN
C.
無
長期
股權
投資
1,
000
62,1
61
4 62
,161
ADVA
NCE
D A
NAL
OG
IC T
ECH
NO
LOG
IES,
IN
C.
無
長期
股權
投資
38
333
,087
2
181,
063
G
OLB
AL S
TRAT
EGIC
IN
VEST
MEN
T, I
NC.
無
長
期股
權投
資
600
19,4
22
1 19
,422
群茂
科技
股份有限
公司
無
長
期股
權投
資
8,36
175
,296
18
75
,296
光碁
科技
股份有限
公司
無
長
期股
權投
資
796
- 3
-
陸竹
開發
股份有限
公司
本
公司
為該
公司
董事
長
期股
權投
資
12,6
5012
6,50
0 5
126,
500
世
紀民生
科技有限
公司
本
公司
為該
公司
董事
長
期股
權投
資
1,79
814
,175
2
21,6
60
金
居開發
銅箔股份
有限公
司
本公
司副
董事
長為
該
公司
董事
長
長期
股權
投資
5,
600
50,6
25
3 50
,625
$5
,732
,148
$10,
075,
703
132
LI
TE-O
N S
EMIC
ON
DU
CTO
R C
OR
PO
RA
TIO
N
MAR
KETA
BLE
SECU
RIT
IES
HEL
D
DEC
EMBE
R 3
1, 2
005
Ta
ble
2 :(
In T
hous
ands
of
New
Tai
wan
Dol
lars
, Unl
ess
Stat
ed O
ther
wis
e)
Dec
embe
r 3
1, 2
00
5
Hol
din
g C
ompa
ny
Nam
e M
arke
tabl
e Se
curi
ties
Typ
e an
d N
ame
Rel
atio
nsh
ip w
ith
th
e H
oldi
ng
Com
pan
y
Fin
anci
al S
tate
men
t A
ccou
nt
Shar
es/U
nit
s(T
hou
san
ds)
Car
ryin
g V
alu
e
Per
cen
tage
of
O
wn
ersh
ip
Mar
ket
Val
ue
or N
et A
sset
V
alu
e
Not
e
Lite
-On
Sem
icon
duct
or
Stoc
k
Co
rpor
atio
n Tu
ntex
Dis
tinct
Cor
pora
tion
- Sh
ort-
term
inve
stm
ents
-
$
8-
$-
(
the
“Cor
pora
tion”
)
D
yna
Imag
e Co
rpor
atio
n Ph
ilipp
ines
Su
bsid
iary
Lo
ng-t
erm
equ
ity
inve
stm
ents
60
,570
$558
,764
100
$477
,379
D
ynac
ard
Co.,
Ltd.
Eq
uity
-met
hod
inve
stee
Lo
ng-t
erm
equ
ity
inve
stm
ents
16
,538
195,
995
25
195,
995
Sh
angh
ai S
eefu
ll El
ectr
onic
Co.
, Ltd
.
Subs
idia
ry
Long
-ter
m e
quity
in
vest
men
ts
-1,
014,
094
100
1,06
3,61
4
D
iode
s, I
nc.
Equi
ty-m
etho
d in
vest
ee
Long
-ter
m e
quity
in
vest
men
ts
5,77
71,
665,
421
23
5,85
0,93
5
Li
te-O
n Po
wer
Sem
icon
duct
or (
HK)
Co.
, Lt
d.
Subs
idia
ry
Long
-ter
m e
quity
in
vest
men
ts
1038
100
65
Sm
art
Pow
er H
oldi
ngs
Gro
up C
o., Lt
d.
Subs
idia
ry
Long
-ter
m e
quity
in
vest
men
ts
5054
,031
100
61,5
73
D
yna
Inte
rnat
iona
l Hol
ding
Co.
, Ltd
. Su
bsid
iary
Lo
ng-t
erm
equ
ity
inve
stm
ents
33
,000
1,50
0,66
810
0 1,
527,
812
An
achi
p Co
rpor
atio
n
Subs
idia
ry
Long
-ter
m e
quity
in
vest
men
t fo
r di
spos
al31
,027
222,
900
62
222,
632
D
yna
Fund
Int
erna
tiona
l, L.
P.
- Lo
ng-t
erm
equ
ity
inve
stm
ents
-
6,79
03
6,79
0
Pr
ospe
rity
Vent
ure
Capi
tal C
orpo
ratio
n -
Long
-ter
m e
quity
in
vest
men
ts
800
8,00
0-
8,00
0
133
Dec
embe
r 3
1, 2
00
5
Hol
din
g C
ompa
ny
Nam
e M
arke
tabl
e Se
curi
ties
Typ
e an
d N
ame
Rel
atio
nsh
ip w
ith
th
e H
oldi
ng
Com
pan
y
Fin
anci
al S
tate
men
t A
ccou
nt
Shar
es/U
nit
s(T
hou
san
ds)
Car
ryin
g V
alu
e
Per
cen
tage
of
O
wn
ersh
ip
Mar
ket
Val
ue
or N
et A
sset
V
alu
e
Not
e
Si
ngle
Chi
p Sy
stem
s Co
rpor
atio
n -
Long
-ter
m e
quity
in
vest
men
ts
342
-1
-
Ka
llix
Corp
orat
ion
- Lo
ng-t
erm
equ
ity
inve
stm
ents
46
7-
10
-
D
yna
Fund
II
L.P.
-
Long
-ter
m e
quity
in
vest
men
ts
-15
,152
1 15
,152
W
K Te
chno
logy
Fun
d IV
-
Long
-ter
m e
quity
in
vest
men
ts
5,00
050
,000
6 50
,000
Ve
nglo
bal I
nter
natio
nal F
und
- Lo
ng-t
erm
equ
ity
inve
stm
ents
1
11,6
906
11,6
90
Ac
tron
Tec
hnol
ogy
Corp
orat
ion
Th
e Co
rpor
atio
n is
a
dire
ctor
Lo
ng-t
erm
equ
ity
inve
stm
ents
3,
328
47,3
399
47,3
39
G
em S
ervi
ces,
Inc
. -
Long
-ter
m e
quity
in
vest
men
ts
1,00
062
,161
4 62
,161
Ad
vanc
ed A
nalo
gic
Tech
nolo
gies
, Inc
. -
Long
-ter
m e
quity
in
vest
men
ts
383
33,0
872
181,
063
G
olba
l Str
ateg
ic I
nves
tmen
t, I
nc.
- Lo
ng-t
erm
equ
ity
inve
stm
ents
60
019
,422
1 19
,422
Ab
ba T
ek P
reci
sion
Tec
hnol
ogy,
Inc
. -
Long
-ter
m e
quity
in
vest
men
ts
8,36
175
,296
18
75,2
96
Ce
ram
ate
Tech
nica
l Co.
, Ltd
.
- Lo
ng-t
erm
equ
ity
inve
stm
ents
79
6-
3 -
Lu
-Chu
Dev
elop
men
t Co
rpor
atio
n Th
e Co
rpor
atio
n is
a
dire
ctor
Lo
ng-t
erm
equ
ity
inve
stm
ents
12
,650
126,
500
5 12
6,50
0
M
yson
Cen
tury
, Inc
.
The
Corp
orat
ion
is a
di
rect
or
Long
-ter
m e
quity
in
vest
men
ts
1,79
814
,175
2 21
,660
Co
-Tec
h Co
pper
Foi
l Cor
pora
tion
Its
chai
rman
is t
he
Corp
orat
ion’
s vi
ce-c
hairm
an
Long
-ter
m e
quity
in
vest
men
ts
5,60
050
,625
3 50
,625
$5,7
32,1
48
$10,
075,
703
134
敦南
科技
股份
有限
公司
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
民國
九十
四年
度
附
表三
/ 單
位:
新台
幣仟
元;
仟股
期初
買入
賣出
期末
買、賣之公司
有價證券種類及名稱
帳列科目
交易對象
關係
股數
金額
股數
金額
股數
售價
帳面成本
處分損益
股數
金額
開放型基金
敦南科技股份
有限
公司
群益安信
短期投資
-
-
23
,680
$ 27
0,00
0 23
,595
$ 27
0,00
047
,275
$ 54
1,58
4$
540,
000
$ 1,
584
- $
-
兆豐國際寶鑽
短期投資
-
-
7,
153
80,0
00
56,1
0363
0,00
063
,256
710,
850
710,
000
850
- -
金鼎債券
短期投資
-
-
7,
249
100,
000
--
7,24
910
0,14
310
0,00
014
3-
-
盛華
1699
債券
短期投資
-
-
11
,167
135,
000
30,5
1837
0,00
041
,685
505,
877
505,
000
877
- -
股 票
D
yna
Inte
rnat
iona
l H
oldi
ng C
o., L
td.
長期股權
投資
現金增資
子公司
28
,500
1,18
9,60
5 4,
500
311,
063
(註一)
--
--
33,0
00
1,50
0,66
8
D
IOD
ES, I
NC.
長期股權
投資
-
採權益法評價之被投資公
司
4,60
11,
148,
880
1,92
674
2,45
7(
註二)
750
809,
279
225,
916
599,
014
(註四)
5,77
7 1,
665,
421
菲律賓敦南科技股份
有限公司
長期股權
投資
現金增資
子公司
24
,800
337,
698
35,7
7022
1,06
6(
註三)
--
--
60,5
70
558,
764
註
一:
本期
增資
34
8,2
26仟
元、
權益
法投
資收
益1
70
,83
4仟
元及
現金
股利
匯回
20
7,9
97仟
元。
註
二:
依權
益法
認列
被投
資公
司之
權益
調整
42
0,7
74仟
元及
權益
法投
資收
益3
21
,68
3仟
元。
註
三:
本期
增資
21
1,0
41仟
元及
權益
法投
資收
益1
0,0
25仟
元。
註
四:
本期
處分
損益
58
3,3
63仟
元及
將長
期投
資產
生之
資本
公積
按出
售比
例轉
列處
分利
益1
5,6
51仟
元。
135
LITE
-ON
SEM
ICO
ND
UC
TOR
CO
RP
OR
ATI
ON
M
ARKE
TABL
E SE
CURIT
IES
ACQ
UIR
ED A
ND
DIS
POSE
D O
F AT
CO
STS
OR P
RIC
ES O
F AT
LEA
ST N
T$10
0 M
ILLI
ON
OR 2
0% O
F TH
E CA
PITA
L ST
OCK
YE
AR E
ND
ED D
ECEM
BER 3
1, 2
005
Ta
ble
3:(I
n Th
ousa
nds
of N
ew T
aiw
an D
olla
rs, U
nles
s St
ated
Oth
erw
ise)
Beg
inn
ing
Bal
ance
A
cqu
isit
ion
D
ispo
sal
Endi
ng
Bal
ance
C
ompa
ny
Nam
e
Mar
keta
ble
Secu
riti
es T
ype
and
Nam
e
Fin
anci
al
Stat
emen
t A
ccou
nt
Cou
nte
r-pa
rty
Nat
ure
of
Rel
atio
nsh
ipSh
ares
/Un
its
(Th
ousa
nds
)A
mou
nt
Shar
es/U
nit
s (T
hou
san
ds)
Am
oun
tSh
ares
/Un
its
(Th
ousa
nds
)A
mou
nt
Car
ryin
g V
alu
e
Gai
n
(Los
s) o
n
Dis
posa
l
Shar
es/
Un
its
(Th
ousa
nds
) A
mou
nt
Lite
-On
Sem
icon
duct
or
Bene
ficia
ry c
ertif
icat
es
Corp
orat
ion
Capi
tal C
ash
Res
erve
s Fu
nd
Shor
t-te
rm
inve
stm
ents
-
-
23
,680
$
270,
000
23,5
95
$27
0,00
0
47
,275
$5
41,5
84$5
40,0
00 $
1,
584
-
-
M
ega
Dia
mon
d Bo
nd
Fund
Sh
ort-
term
in
vest
men
ts
- -
7,15
3 80
,000
56,1
03
63
0,00
0
63
,256
71
0,85
071
0,00
0
850
-
-
TI
IM B
ond
Fund
Sh
ort-
term
in
vest
men
ts
- -
7,24
9 10
0,00
0
-
-
7,24
9 10
0,14
310
0,00
0
143
-
-
Sh
eng
Hua
169
9 Bo
nd
Fund
Sh
ort-
term
in
vest
men
ts
- -
11,1
67
135,
000
30,5
18
37
0,00
0
41
,685
50
5,87
750
5,00
0
877
-
-
St
ock
D
yna
Inte
rnat
iona
l H
oldi
ng C
o., L
td.
Long
-ter
m e
quity
in
vest
men
ts
Issu
ance
of
capi
tal s
tock
Subs
idia
ry
28,5
00
1,18
9,60
5
4,
500
31
1,06
3
(Not
e 1)
- -
-
-
33
,000
1,
500,
668
D
iode
s, I
nc.
Long
-ter
m e
quity
in
vest
men
ts
- Eq
uity
-met
hod
inve
stee
4,
601
1,14
8,88
0
1,
926
74
2,45
7
(Not
e 2)
750
809,
279
225,
916
59
9,01
4
(Not
e 4)
5,77
7 1,
665,
421
D
yna
Imag
e Co
rpor
atio
n Ph
ilipp
ines
Lo
ng-t
erm
equ
ity
inve
stm
ents
Is
suan
ce o
f ca
pita
l sto
ckSu
bsid
iary
24
,800
33
7,69
8
35
,770
221,
066
(N
ote
3)
-
--
-
60,5
70
558,
764
N
ote
1:
Incl
udin
g th
e ad
ditio
nal i
nves
tmen
t of
$34
8,22
6 th
ousa
nd, t
he in
vest
men
t ga
in u
nder
the
equ
ity m
etho
d of
$17
0,83
4 th
ousa
nd a
nd t
he d
ecla
ratio
n of
ca
sh d
ivid
ends
of
$207
,997
tho
usan
d.
Not
e 2:
In
clud
ing
the
adju
stm
ent
of $
420,
774
thou
sand
aris
ing
from
cha
nges
in e
quity
in in
vest
ee a
nd t
he in
vest
men
t ga
in u
nder
the
equ
ity m
etho
d of
$32
1,68
3
thou
sand
. N
ote
3:
Incl
udin
g th
e ad
ditio
nal i
nves
tmen
t of
$21
1,04
1 th
ousa
nd a
nd t
he in
vest
men
t ga
in u
nder
the
equ
ity m
etho
d of
$10
,025
tho
usan
d.
Not
e 4:
In
clud
ing
the
gain
of
$583
,363
tho
usan
d on
dis
posa
l and
the
adj
ustm
ent
of $
15,6
51 t
hous
and
to c
apita
l sur
plus
due
to
the
disp
osal
of
long
-ter
m
inve
stm
ent.
136
敦
南科
技股
份有
限公
司
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
民國
九十
四年
度
附表
四
/ 單
位:
新台
幣仟
元
交易
情形
交
易條件
與一般交
易不同
之情形及
原因
應
收(付
)票據、
帳款
進(
銷)
貨
之公司
交
易對象
關
係
進(
銷)
貨金
額
佔總
進(
銷)
貨之
比率
(%
)授
信期間
單
價
授信期間
餘額
佔總應收
(付
)票
據、
帳款
之
比率(
%)
備 註
敦南科
技股
份有
限公
司LI
TE-O
N J
APAN
LTD
. 本
公司
主要
股東
轉投
資公
司銷
貨
$ 97
7,96
210
T/
T月
結30
-60天
無顯著不
同無
顯著不
同$
129,
864
6
D
IOD
ES H
ON
G K
ON
G L
TD.
DIO
DES
, IN
C.之
子公
司
銷
貨
240,
931
2 月
結60
天
無顯著不
同無
顯著不
同48
,488
2
光
寶科技
股份有限
公司
其
董事
長與
本公
司相
同
銷
貨
454,
636
5 月
結14
5天
無
顯著不
同無
顯著不
同22
2,99
110
D
IOD
ES, I
NC.
採
權益
法評
價之
被投
資公
司銷
貨
342,
137
3 月
結60
天
無顯著不
同無
顯著不
同74
,090
3
易
亨電子
股份有限
公司
子
公司
銷
貨
190,
211
(註)
2 月
結60
天
無顯著不
同無
顯著不
同10
0,43
84
菲
律賓敦
南科技股
份有限
公司
子
公司
進
貨
1,47
1,78
615
T/
T月
結30
-60天
成本加成
無顯著不
同11
2,61
37
上
海旭福
電子有限
公司
子
公司
進
貨
2,94
4,93
131
T/
T月
結30
-60天
成本加成
無顯著不
同49
5,46
528
D
YNA
INTE
RN
ATIO
NAL
CO
., LT
D.
孫公司
進
貨
3,60
6,21
638
T/
T月
結30
-60天
成本加成
無顯著不
同65
3,06
938
註
:係立
生半
導體
股份
有限
公司
(合併
消滅
公司
)之子
公司
,故
交易
金額
僅揭
露合
併基
準日
九十
四年
六月
一日
後之
金額
。
137
LI
TE-O
N S
EMIC
ON
DU
CTO
R C
OR
PO
RA
TIO
N
TOTA
L PU
RCH
ASE
FRO
M O
R S
ALE
TO R
ELAT
ED P
ARTI
ES A
MO
UN
TIN
G T
O A
T LE
AST
NT$
100
MIL
LIO
N O
R 2
0% O
F TH
E CA
PITA
L ST
OCK
TH
E YE
AR E
ND
ED D
ECEM
BER 3
1, 2
005
Tabl
e 4:
(In
Thou
sand
s of
New
Tai
wan
Dol
lars
, Unl
ess
Oth
erw
ise
Spec
ified
)
Tran
sact
ion
Det
ails
A
bnor
mal
Tra
nsa
ctio
nN
ote/
Acc
oun
t P
ayab
le o
r R
ecei
vabl
e C
ompa
ny
Nam
e R
elat
ed P
arty
N
atu
re o
f R
elat
ion
ship
P
urc
has
e/S
ale
Am
oun
t %
to
Tota
l Se
ttle
me
nt
Per
iod
Pay
men
t Te
rms
Per
iod
of
Cre
dit
Endi
ng
Bal
ance
%
to
Tota
l
Not
e
Lite
-On
Sem
icon
duct
or
Corp
orat
ion
Lite
-On
Japa
n Lt
d.
Inve
stee
of
the
Corp
orat
ion’
s m
ajor
sha
reho
lder
s Sa
le
$
977,
962
10
30-6
0 days
-
-
$
12
9,86
4 6
D
iode
s H
ong
Kong
Ltd
. Su
bsid
iary
of
Dio
des,
Inc
. Sa
le
240,
931
2 60
day
s -
-
48,4
88
2
Li
te-O
n Te
chno
logy
Cor
pora
tion
Sam
e ch
airm
an
Sale
45
4,63
6
5
145
days
-
-
22
2,99
1 10
D
iode
s, I
nc.
Equi
ty-m
etho
d in
vest
ee
Sale
34
2,13
7
3
60 d
ays
-
-
74
,090
3
An
achi
p Co
rpor
atio
n Su
bsid
iary
Sa
le
190,
211
(Not
e 1)
2 60
day
s -
-
100,
438
4
D
yna
Imag
e Co
rpor
atio
n Ph
ilipp
ines
Su
bsid
iary
Pu
rcha
se
1,
471,
786
15
30-6
0 days
Pl
us c
ost
mar
kup
-
11
2,61
3 7
Sh
angh
ai S
eefu
ll El
ectr
onic
Co.
, Lt
d.
Subs
idia
ry
Purc
hase
2,94
4,93
1
31
30
-60 days
Pl
us c
ost
mar
kup
-
49
5,46
5 28
D
yna
Inte
rnat
iona
l Co.
, Lt
d.
Indi
rect
sub
sidi
ary
Purc
hase
3,60
6,21
6
38
30
-60 days
Pl
us c
ost
mar
kup
-
65
3,06
9 38
N
ote
1:
Dis
clos
ing
the
inve
stee
s’ t
rans
actio
n am
ount
s fr
om J
une
1, 2
005
to D
ecem
ber
31, 2
005
as t
he s
ubsi
diar
ies
of t
he A
ntek
Sem
icon
duct
or C
orpo
ratio
n te
rmin
ated
aft
er t
he
mer
ger
on J
une
1, 2
005.
138
敦南
科技
股份
有限
公司
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
民
國九
十四
年十
二月
三十
一日
附
表五
/單
位:
新台
幣仟
元
應收關
係人
款項
逾
期應
收關
係人款
項
帳列應
收款
項之公
司
交易對
象
關係
科目
餘
額
週轉率
(%)
金額
處
理方
式
應收關
係人
款項
期後收
回金
額
提列備
抵呆
帳金
額
敦南
科技
股份
有限
公司
LITE
-ON
JAP
AN L
TD.
本公
司主
要股
東轉
投資
公司
應
收帳
款
$129
,864
7.
53$-
-
$
92,0
34
$ 1,
299
光
寶科技
股份有限
公司
其
董事
長與
本公
司相
同
應收
帳款
22
2,99
1 2.
04-
-
58,9
78
2,23
0
易
亨電子
股份有限
公司
子
公司
應
收帳
款
100,
438
3.25
- -
27
,249
-
菲
律賓敦
南科技股
份有限
公司
子
公司
其
他應
收款
220,
419
- -
-
120,
654
-
敦
南科技
(無錫)
有限公
司
曾孫
公司
其
他應
收款
135,
475
- -
-
34,6
46
-
LI
TE-O
N S
EMIC
ON
DU
CTO
R C
OR
PO
RA
TIO
N
REC
EIVA
BLES
FRO
M R
ELAT
ED P
ARTI
ES A
MO
UN
TIN
G T
O A
T LE
AST
NT$
100
MIL
LIO
N O
R 2
0% O
F TH
E CA
PITA
L ST
OCK
D
ECEM
BER 3
1, 2
005
Ta
ble
5:(I
n Th
ousa
nds
of N
ew T
aiw
an D
olla
rs, U
nles
s St
ated
Oth
erw
ise)
Ove
rdu
e C
ompa
ny
Nam
e R
elat
ed P
arty
N
atu
re o
f R
elat
ion
ship
Endi
ng
Bal
ance
of
Acc
oun
ts
Rec
eiva
ble
Endi
ng
Bal
ance
of
O
ther
rec
eiva
ble
Turn
over
R
ate
Am
oun
tA
ctio
n
Take
n
Am
oun
ts R
ecei
ved
in S
ubs
equ
ent
Per
iod
Allo
wan
ce f
or
Bad
Deb
ts
Lite
-On
Sem
icon
duct
or
Corp
orat
ion
Lite
-On
Japa
n Lt
d.
Inve
stee
of
the
Corp
orat
ion’
s m
ajor
shar
ehol
ders
$
12
9,86
4
$
-7.
53
$ -
$
92
,034
$ 1,
299
Li
te-O
n Te
chno
logy
Cor
pora
tion
Sam
e ch
airm
an
22
2,99
1
-2.
04
-
58
,978
2,
230
An
achi
p Co
rpor
atio
n
Subs
idia
ry
10
0,43
8
-3.
25
-
27
,249
-
D
yna
Imag
e Co
rpor
atio
n
Phili
ppin
es
Subs
idia
ry
-
22
0,41
9-
-
120,
654
Li
te-O
n Se
mic
ondu
ctor
(W
uxi)
Co
., Lt
d.
“Gre
at-g
rand
son”
su
bsid
iary
-
135,
475
-
-
34
,646
139
敦南
科技
股份
有限
公司
被
投資
公司
名稱
、所
在地
區等
相關
資訊
民
國九
十四
年度
附
表六
/
單位
:新
台幣
或外
幣 仟
元,
仟股
原始
投資
金額
期
末持股
投
資公
司名
稱
被投資公
司名稱
所
在地
區
主要
營業
項目
本
期期
末上
期期末
股數
比率
(%)
帳面金額
被投資公
司
本期損益
本期認列
之
投資損益
備
註
敦南科技
股份
有限
公
司
菲律
賓敦
南科技股
份有限
公司
LO
T 1&
2, B
LOCK
24,
PH
ASE
4,
PEZA
ECO
ZON
E, R
OSA
RIO
,
CAVI
TE 4
106
PHIL
IPPI
NES
影像
感測
器
$ 44
7,58
0$
236,
539
60,5
7010
0$
558,
764
$ 2,
793
$ 10
,025
子
公司
敦
誠投資
股份有限
公司
台
北市
敦化
南路
一段
25號
12樓
一般
投資
業
-16
,000
--
-(
1,
372)
(
1,37
2)
子公司
新
東亞微
電子股份
有限公
司
台北
市敦
化南
路二
段77
號
7樓
之2
各種
IC卡
代售
研發
技術
移轉
及電
子零
件之
製造
150,
000
150,
000
16,5
3825
195,
995
110,
614
26,1
20
採權益法
評價
之
被投資
公司
上
海旭福
電子有限
公司
中
國上
海松
江縣
生
產銷
售穩
壓開
關整
流
二極
體及
橋式
整流
器
639,
796
639,
796
-10
01,
014,
094
313,
822
312,
625
子公司
D
IOD
ES, I
NC.
30
50 E
AST
HIL
LCRES
T D
RIV
, W
ESTL
AKE
VILL
AGE
CA
9136
2-31
54
生產
銷售
二極
體橋
式
整流
器及
相關
零件
等
86,1
8910
2,97
25,
777
231,
665,
421
1,07
7,66
732
1,68
3 採
權益法
評價
之
被投資
公司
良
敏有限
公司
香
港
進
出口
貿易
-
35-
--
(
195)
(
195)
子
公司
旭
興科技
(香港)
股份有
限公司
香
港
進
出口
貿易
35
3510
100
388
8 子
公司
D
YNA
INTE
RN
ATIO
NAL
HO
LDIN
G
CO.,
LTD
. BR
ITIS
H V
IRG
IN I
SLAN
DS
INVE
STM
ENT
AND
TR
ADIN
G A
CTIV
ITIE
S1,
305,
710
957,
484
33,0
0010
01,
500,
668
172,
102
170,
834
子公司
SM
ART
POW
ER H
OLD
ING
S G
RO
UP
CO
., LT
D.
BRIT
ISH
VIR
GIN
ISL
AND
S IN
VEST
MEN
T AN
D
TRAD
ING
ACT
IVIT
IES
90,1
1470
,311
5010
054
,031
(
16,6
93)
(
16,6
93)
子公司
易
亨電子
股份有限
公司
新
竹科
學工
業園
區新
竹市
工業
東
四路
24號
之2-
2樓
設
計開
發測
試製
造銷
售
馬達
驅動
、電
源管
理及
非揮
發性
記憶
體IC
等
310,
270
-31
,027
6222
2,90
0(
28
,117
)(註
)(
17
,734
) 子
公司
DYN
A
INTE
RN
ATIO
NAL
H
OLD
ING
CO
., LT
D.
DYN
A IN
TERN
ATIO
NAL
CO
., LT
D.
BRIT
ISH
VIR
GIN
ISL
AND
S IN
VEST
MEN
T AN
D
TRAD
ING
ACT
IVIT
IES
USD
38,3
90U
SD27
,500
33,0
0010
0U
SD44
,464
USD
5,34
9
不適用
孫
公司
DYN
A IN
TERN
ATIO
NAL
CO
., LT
D.
敦南
科技
(無錫)
有限公
司
中國
無錫
生
產和
銷售
光電
元件
、
整流
器及
功率
半導
體
USD
22,0
00U
SD22
,000
-10
0U
SD29
,728
USD
6,75
4
不適用
曾
孫公司
(
接次
頁)
140
(
承前
頁)
原始
投資
金額
期
末持股
投
資公
司名
稱
被投資公
司名稱
所
在地
區
主要
營業
項目
本期
期末
上
期期末
股數
比率
(%)
帳面金額
被投資公
司
本期損益
本期認列
之
投資損益
備註
DYN
A IN
TERN
ATIO
NAL
CO
., LT
D.
昂寶電子
(上海)
有限公
司
中國
上海
二
極體
晶粒
及晶
圓之
設
計、
製造
及銷
售
USD
4,39
0U
SD1,
000
-10
0U
SD2,
873
( U
SD1,
293)
不適用
曾
孫公司
DYN
A IN
TERN
ATIO
NAL
CO
., LT
D.
敦南微電
子(無錫
)有限
公司
中
國無
錫
金屬
氧化
物半
導體
技
術、雙
極技
術製
得之
電路
等
USD
12,0
00U
SD4,
500
-10
0U
SD11
,862
( U
SD10
2)不
適用
曾
孫公司
SMAR
T PO
WER
HO
LDIN
GS
GRO
UP
CO.,
LTD
. LI
TE-O
N S
EMIC
ON
DU
CTO
R (
KOREA
)CO
RPO
RAT
ION
韓
國
D
EVEL
OP
POW
ER
DIS
CRET
E D
EVIC
ES
USD
1,50
0U
SD1,
500
343
100
USD
1,65
1U
SD10
6不
適用
孫
公司
易亨電
子股
份有
限公
司
EBAR
N T
ECH
NO
LOG
Y CO
., LT
D.
BRIT
ISH
VIR
GIN
ISLA
ND
S
國際
貿易
11
,576
11,5
762,
650
100
(
10,8
08)
(
1,10
6)不
適用
孫
公司
EC
HIP
TEC
HN
OLO
GY
CO.,
LTD
. BR
ITIS
H V
IRG
INIS
LAN
DS
國際
貿易
17
,515
17,5
1550
010
014
,810
(
142)
不適用
孫
公司
AN
ACH
IP I
NTE
RNAT
ION
AL C
ORP.
BR
ITIS
H V
IRG
INIS
LAN
DS
國際
貿易
42
,780
42,7
801,
264
100
(
1,10
6)(
82
1)不
適用
孫
公司
REA
CHES
RES
OU
RCE
S CO
., LT
D.
香
港
國
際貿
易
--
-1
(
111)
(
1,08
8)不
適用
曾
孫公司
EBAR
N T
ECH
NO
LOG
Y
CO.,
LTD
. REA
CHES
RES
OU
RCE
S CO
., LT
D.
香
港
國
際貿
易
HKD
10H
KD10
1099
(H
KD2,
569)
( H
KD26
3)不
適用
曾
孫公司
ECH
IP T
ECH
NO
LOG
Y
CO.,
LTD
.
國生半導
體(深圳
)有限
公司
中
國深
圳
集成
電路
之維
修服
務
USD
500
USD
500
-10
0U
S421
( U
SD3)
不適用
曾
孫公司
ANAC
HIP
IN
TERN
ATIO
NAL
CO
RP.
ANAC
HIP
U.S
.A I
NC.
U
.S.A
. 國
際貿
易及
積體
電路
設
計、
研發
U
SD10
USD
101,
000
100
( U
SD36
)(
USD
24)
不適用
曾
孫公司
註
:係
立生
半導
體股
份有
限公
司(
合併
消滅
公司
)之
子公
司,
故被
投資
公司
本期
損益
僅揭
露合
併基
準日
九十
四年
六月
一日
後之
金額
。
141
LITE
-ON
SEM
ICO
ND
UC
TOR
CO
RP
OR
ATI
ON
N
AMES
, LO
CATI
ON
S, A
ND
OTH
ER I
NFO
RM
ATIO
N O
F IN
VEST
EES
ON
WH
ICH
TH
E CO
MPA
NY
EXER
CISE
S SI
GN
IFIC
ANT
INFL
UEN
CE
YEAR
EN
DED
DEC
EMBE
R 3
1, 2
005
Tabl
e 6:
(In
Thou
sand
s of
New
Tai
wan
Dol
lars
, U
nles
s St
ated
Oth
erw
ise)
Inve
stm
ent
Am
oun
tB
alan
ce a
s of
D
ecem
ber
31
, 20
05
Inve
stor
Com
pan
y In
vest
ee C
omp
any
Loca
tion
M
ain
Bu
sin
esse
s an
d P
rodu
cts
Dec
. 31
, 2
00
5
Dec
. 31
, 2
00
4
Shar
es
(Th
ous
ands
)
Per
cen
tag
e of
Ow
ner
sh
ip
Car
ryin
g V
alu
e
Net
In
com
e (L
oss)
of
the
Inve
stee
Inve
stm
en
t G
ain
(L
oss)
N
ote
Lite
-On
Se
mic
ondu
ctor
Co
rpor
atio
n
Dyn
a Im
age
Corp
orat
ion
Ph
ilipp
ines
Lo
t 1
and
2, B
lock
24,
Pha
se 4
,Pe
za E
cozo
ne, R
osar
io, C
avite
41
06 P
hilip
pine
s
Imag
e se
nsor
man
ufac
turin
g $4
47,5
80$2
36,5
3960
,570
100
$558
,764
$2,7
93$1
0,02
5 Su
bsid
iary
D
un C
heng
Inv
estm
ent
Co
rpor
atio
n
Taip
ei, Ta
iwan
In
vest
ing
-
16,0
00-
--
(1,3
72)
(1,3
72)
Subs
idia
ry
D
ynac
ard
Co.,
Ltd.
Ta
ipei
, Tai
wan
Sa
le o
f va
rious
IC
card
s, R
&D
te
chno
logy
tra
nsiti
on a
nd
man
ufac
ture
of
elec
tron
ic
com
pone
nts
150,
000
150,
000
16,5
3825
195,
995
110,
614
26,1
20 Eq
uity
-met
ho
d in
vest
ee
Sh
angh
ai S
eefu
ll El
ectr
onic
Co
., Lt
d.
Shan
ghai
, Chi
na
Man
ufac
ture
of
diod
e an
d br
idge
re
ctifi
er
639,
796
639,
796
-10
01,
014,
094
313,
822
312,
625
Subs
idia
ry
D
iode
s, I
nc.
3050
Eas
t H
illcr
est
Driv
, W
estla
ke V
illag
e CA
913
62-3
154
Man
ufac
ture
and
sal
e of
dio
de,
br
idge
rec
tifie
r an
d re
late
d
sem
icon
duct
or d
evic
es
86,1
8910
2,97
25,
777
231,
665,
421
1,07
7,66
732
1,68
3 Eq
uity
-met
ho
d in
vest
ee
Fi
ne M
ind
Ltd.
H
ong
Kong
Tr
adin
g
-35
--
-(1
95)
(195
) Su
bsid
iary
Li
te-O
n Po
wer
Sem
icon
duct
or
(HK)
Co.
, Ltd
. H
ong
Kong
Tr
adin
g
3535
1010
038
88
Subs
idia
ry
D
yna
Inte
rnat
iona
l Hol
ding
Co
., Lt
d.
Briti
sh V
irgin
Isl
ands
In
vest
men
t an
d tr
adin
g
1,30
5,71
095
7,48
433
,000
100
1,50
0,66
817
2,10
217
0,83
4 Su
bsid
iary
Sm
art
Pow
er H
oldi
ngs
Gro
up
Co.,
Ltd.
Br
itish
Virg
in I
slan
ds
Inve
stm
ent
and
trad
ing
90,1
1470
,311
5010
054
,031
(16,
693)
(16,
693)
Sub
sidi
ary
An
achi
p Co
rpor
atio
n H
sinc
hu, T
aiw
an
Man
ufac
ture
and
des
ign
of p
ower
m
anag
emen
t IC
, ha
ll se
nsor
/mot
or
driv
e IC
and
PLD
S 31
0,27
0-
31,0
2762
222,
900
(28,
117)
(Not
e)(1
7,73
4) S
ubsi
diar
y
Dyn
a In
tern
atio
nal
H
oldi
ng C
o., L
td.
Dyn
a In
tern
atio
nal C
o., L
td.
Briti
sh V
irgin
Isl
ands
In
vest
men
t an
d tr
adin
g U
S$38
,390
US$
27,5
0033
,000
100
US$
44,4
64U
S$5,
349
NA
Indi
rect
su
bsid
iary
142
Inve
stm
ent
Am
oun
tB
alan
ce a
s of
D
ecem
ber
31
, 20
05
Inve
stor
Com
pan
y In
vest
ee C
omp
any
Loca
tion
M
ain
Bu
sin
esse
s an
d P
rodu
cts
Dec
. 31
, 2
00
5
Dec
. 31
, 2
00
4
Shar
es
(Th
ous
ands
)
Per
cen
tag
e of
Ow
ner
sh
ip
Car
ryin
g V
alu
e
Net
In
com
e (L
oss)
of
the
Inve
stee
Inve
stm
en
t G
ain
(L
oss)
N
ote
Dyn
a In
tern
atio
nal
Co
., Lt
d.
Lite
-On
Sem
icon
duct
or (
Wux
i)
Co.,
Ltd.
W
uxi,
Chin
a M
anuf
actu
re a
nd s
ale
of
opto
elec
tron
ic d
evic
es, r
ectif
iers
and
pow
er s
emic
ondu
ctor
s U
S$22
,000
US$
22,0
00-
100
US$
29,7
28U
S$6,
754
NA
Indi
rect
su
bsid
iary
D
yna
Inte
rnat
iona
l
Co.,
Ltd.
O
n Br
ight
Ele
ctro
nics
(S
hang
hai)
Co.,
Ltd.
Sh
angh
ai, C
hina
D
esig
n, m
anuf
actu
re a
nd s
ale
of
Dio
de c
hip
and
waf
er
US$
4,39
0U
S$1,
000
-10
0U
S$2,
873
US$
(1,2
93)
NA
Indi
rect
su
bsid
iary
Dyn
a In
tern
atio
nal
Co
., Lt
d.
Lite
-On
Mic
roel
ectr
onic
s (W
uxi)
Co.,
Ltd.
W
uxi,
Chin
a D
evel
opm
ent
of m
os s
emic
ondu
ctor
te
chno
logy
and
bip
olar
pro
cess
te
chno
logy
circ
uite
d U
S$12
,000
US$
4,50
0-
100
US$
11,8
62U
S$(1
02)
NA
Indi
rect
su
bsid
iary
Smar
t Po
wer
H
oldi
ngs
Gro
up
Co.,
Ltd.
Lite
-On
Sem
icon
duct
or (
Kore
a)
Corp
orat
ion
Kore
a D
evel
opm
ent
of d
iscr
ete
pow
er
devi
ces
US$
1,50
0U
S$1,
500
343
100
US$
1,65
1U
S$10
6N
A In
dire
ct
subs
idia
ry
An
achi
p Co
rpor
atio
n Eb
arn
Tech
nolo
gy C
o.,
Ltd.
Br
itish
Virg
in I
slan
ds
Inve
stm
ent
and
trad
ing
11,5
7611
,576
2,65
010
0(1
0,80
8)(1
,106
)N
A In
dire
ct
subs
idia
ry
Ec
hip
Tech
nolo
gy C
o., Lt
d.
Briti
sh V
irgin
Isl
ands
In
vest
men
t an
d tr
adin
g 17
,515
17,5
1550
010
014
,810
(142
)N
A In
dire
ct
subs
idia
ry
An
achi
p In
tern
atio
nal
Co
rpor
atio
n Br
itish
Virg
in I
slan
ds
Inve
stm
ent
and
trad
ing
42,7
8042
,780
1,26
410
0(1
,106
)(8
21)
NA
Indi
rect
su
bsid
iary
Rea
ches
Res
ourc
e Co
., Lt
d.
Hon
g Ko
ng
Trad
ing
--
-1
(111
)(1
,088
)N
A In
dire
ct
subs
idia
ry
Ebar
n Te
chno
logy
Co
., Lt
d.
Rea
ches
Res
ourc
e Co
., Lt
d.
Hon
g Ko
ng
Trad
ing
HK$
10H
K$10
1099
HK$
(2,5
69)
HK$
(263
)N
A In
dire
ct
subs
idia
ry
Ec
hip
Tech
nolo
gy
Co.,
Ltd.
H
uosh
eng
Sem
icon
duct
or
Shen
zhen
Co.
, Ltd
. Sh
enzh
en, C
hina
M
aint
enan
ce
US$
500
US$
500
-10
0U
S$42
1U
S$(3
)N
A In
dire
ct
subs
idia
ry
An
achi
p
Inte
rnat
iona
l
Corp
orat
ion
Anac
hip
U.S
.A. I
nc.
U.S
.A.
Res
earc
h an
d de
velo
pmen
t
US$
10U
S$10
1,00
010
0U
S$(3
6)U
S$(2
4)N
A In
dire
ct
subs
idia
ry
Not
e :
Incl
udin
g th
e in
vest
ees’
net
loss
fro
m J
une
1, 2
005
to D
ecem
ber
31, 20
05 a
s th
e su
bsid
iarie
s of
the
Ant
ek S
emic
ondu
ctor
Cor
pora
tion
term
inat
ed a
fter
the
mer
ger
on J
une
1, 2
005.
143
敦南
科技
股份
有限
公司
子
公司
期末
持有
有價
證券
民
國九
十四
年十
二月
三十
一日
附
表七
\單位
:新
台幣
或外
幣
仟
元;
仟股
期末
持
有之公
司
有價
證券
種類
及名
稱
與有
價證
券發
行人
之關
係
帳列
科目
股
數
帳面金額
持
股比率
%市
價
備註
股
票
DYN
A IN
TERN
ATIO
NAL
HO
LDIN
G C
O.,
LTD
. D
YNA
INTE
RN
ATIO
NAL
CO
., LT
D.
孫公司
長
期股
權投資
33,0
00U
SD 4
4,46
4 10
0 U
SD 4
5,54
8
DYN
A IN
TERN
ATIO
NAL
HO
LDIN
G C
O.,
LTD
. C.
I. S
ENSO
R C
O.,
LTD
. 無
長
期股
權投資
293
USD
1,0
00
12
USD
1,0
00
DYN
A IN
TERN
ATIO
NAL
CO
., LT
D.
敦南科技
(無
錫)
有限
公司
曾
孫公
司
長期
股權
投資
-U
SD 2
9,72
8 10
0 U
SD 3
0,56
2
DYN
A IN
TERN
ATIO
NAL
CO
., LT
D.
昂寶電子
(上
海)
有限
公司
曾
孫公
司
長期
股權
投資
-U
SD 2
,873
10
0 U
SD 2
,902
DYN
A IN
TERN
ATIO
NAL
CO
., LT
D.
敦南微電
子(
無錫
)有
限公
司
曾孫
公司
長
期股
權投資
-U
SD 1
1,86
2 10
0 U
SD 1
2,08
3
SMAR
T PO
WER
HO
LDIN
GS
GRO
UP
CO
., LT
D.
LITE
-ON
SEM
ICO
ND
UCT
OR (
KOREA
)
CORPO
RAT
ION
孫公司
長
期股
權投資
343
USD
1,6
51
100
USD
1,8
74
易亨
電子
股份
有限
公司
EB
ARN
TEC
HN
OLO
GY
CO.,
LTD
. 孫
公司
長
期股
權投資
2,65
0(
10
,808
) 10
0 (
10
,702
)
易亨
電子
股份
有限
公司
EC
HIP
TEC
HN
OLO
GY
CO.,
LTD
. 孫
公司
長
期股
權投資
500
14,8
10
100
14,2
84
易亨
電子
股份
有限
公司
AN
ACH
IP I
NTE
RNAT
ION
AL C
ORP.
孫
公司
長
期股
權投資
1,26
4(
1,
106)
10
0 (
1,
112)
REA
CHES
RES
OU
RCE
S CO
., LT
D.
曾孫
公司
長
期股
權投資
-(
11
1)
1 (
11
6)
EBAR
N T
ECH
NO
LOG
Y CO
., LT
D.
REA
CHES
RES
OU
RCE
S CO
., LT
D.
曾孫
公司
長
期股
權投資
10(
HKD
2,56
9)
99
( H
KD2,
569)
ECH
IP T
ECH
NO
LOG
Y CO
., LT
D.
國生半導
體(
深圳
)有
限公
司
曾孫
公司
長
期股
權投資
-U
SD 4
21
100
USD
431
ANAC
HIP
IN
TERN
ATIO
NAL
CO
RP.
AN
ACH
IP U
.S.A
. IN
C.
曾孫
公司
長
期股
權投資
1,00
0(
USD
36)
100
( U
SD36
)
144
LITE
-ON
SEM
ICO
ND
UC
TOR
CO
RP
OR
ATI
ON
’S I
NV
ESTE
ES
MAR
KETA
BLE
SECU
RIT
IES
HEL
D
DEC
EMBE
R 3
1, 2
005
Ta
ble
7:(I
n Th
ousa
nds
of N
ew T
aiw
an D
olla
rs, U
nles
s St
ated
Oth
erw
ise)
Dec
embe
r 3
1, 2
00
5
Hol
din
g C
ompa
ny
Nam
e M
arke
tabl
e Se
curi
ties
Typ
e an
d N
ame
Rel
atio
nsh
ip w
ith
th
e H
old
ing
Com
pan
y
Fin
anci
al S
tate
men
t A
ccou
nt
Shar
es/
Un
its
(Th
ousa
nds
)
Car
ryin
g V
alu
e
Per
cen
tage
of
O
wn
ersh
ip
Mar
ket
Val
ue
or N
et A
sset
V
alu
e
Not
e
St
ock
Dyn
a In
tern
atio
nal H
oldi
ng
Co.,
Ltd.
D
yna
Inte
rnat
iona
l Co.
, Ltd
. In
dire
ct s
ubsi
diar
yLo
ng-t
erm
equ
ity
inv
estm
ents
33
,000
U
S$44
,464
10
0 U
S$45
,548
C.I.
Sen
sor
Co.,
Ltd.
-
Long
-ter
m e
quity
in
vest
men
ts
293
US$
1,00
0 12
U
S$1,
000
Dyn
a In
tern
atio
nal C
o., L
td.
Lite
-On
Sem
icon
duct
or (
Wux
i) Co
., Lt
d.
Indi
rect
sub
sidi
ary
Long
-ter
m e
quity
in
vest
men
ts
- U
S$29
,728
10
0 U
S$30
,562
O
n Br
ight
Ele
ctro
nics
(Sh
angh
ai)
Co.,
Ltd.
Indi
rect
sub
sidi
ary
Long
-ter
m e
quity
in
vest
men
ts
- U
S$2,
873
100
US$
2,90
2
Li
te-O
n M
icro
elec
tron
ics
(Wux
i) Co
., Lt
d.In
dire
ct s
ubsi
diar
yLo
ng-t
erm
equ
ity
inve
stm
ents
-
US$
11,8
62
100
US$
12,0
83
Smar
t Po
wer
Hol
ding
s G
roup
Co
., Lt
d.
Lite
-On
Sem
icon
duct
or (
Kore
a)
Corp
orat
ion
Indi
rect
sub
sidi
ary
Long
-ter
m e
quity
in
vest
men
ts
343
US$
1,65
1 10
0 U
S$1,
874
Anac
hip
Corp
orat
ion
Eb
arn
Tech
nolo
gy C
o.,
Ltd.
In
dire
ct s
ubsi
diar
yLo
ng-t
erm
equ
ity
inve
stm
ents
2,
650
(10,
808)
10
0 (1
0,70
2)
Ec
hip
Tech
nolo
gy C
o., Lt
d.
Indi
rect
sub
sidi
ary
Long
-ter
m e
quity
in
vest
men
ts
500
14,8
10
100
14,2
84
An
achi
p In
tern
atio
nal C
orpo
ratio
n In
dire
ct s
ubsi
diar
yLo
ng-t
erm
equ
ity
inve
stm
ents
1,
264
(1,1
06)
100
(1,1
12)
Rea
ches
Res
ourc
e Co
., Lt
d.
Indi
rect
sub
sidi
ary
Long
-ter
m e
quity
in
vest
men
ts
- (1
11)
1 (1
16)
Ebar
n Te
chno
logy
Co.
, Lt
d.
Rea
ches
Res
ourc
e Co
., Lt
d.
Indi
rect
sub
sidi
ary
Long
-ter
m e
quity
in
vest
men
ts
10
HK$
(2,5
69)
99
HK$
(2,5
69)
Echi
p Te
chno
logy
Co.
, Lt
d.
Huo
shen
g Se
mic
ondu
ctor
She
nzhe
n Co
., Lt
d.
Indi
rect
sub
sidi
ary
Long
-ter
m e
quity
in
vest
men
ts
- U
S$42
1 10
0 U
S$43
1
Anac
hip
Inte
rnat
iona
l
Corp
orat
ion
Anac
hip
U.S
.A. I
nc.
Indi
rect
sub
sidi
ary
Long
-ter
m e
quity
in
vest
men
ts
1,00
0 U
S$(3
6)
100
US$
(36)
145
敦南
科技
股份
有限
公司
子
公司
累積
買進
、賣
出或
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
民國
九十
四年
度
附
表八
/
單位
:美
金仟
元
期初
買
入
賣出
期
末
買、
賣之
公司
有
價證券
種類
及名稱
帳
列科
目
交易
對象
關係
股
數金
額
股數
金
額
股數
售價
帳面成本
處分損益
股數
金額
股
票
D
YNA
INTE
RN
ATIO
NAL
HO
LDIN
G C
O.,
LTD
. D
YNA
INTE
R N
ATIO
NAL
CO.,
LTD
.
長期
股權
投資
現
金增
資
孫公司
27
,500
$ 34
,405
5,
500
$ 10
,059
(註一)
-$
-$
-$
-33
,000
$ 44
,464
股
票
D
YNA
INTE
RN
ATIO
NAL
CO
.,
LTD
. 敦
南微電
子(無錫
)
有限公司
長期
股權
投資
現
金增
資
曾孫
公司
-
4,46
4 -
7,39
8
(註二)
--
--
-11
,862
昂
寶電子
(上海)
有限公司
長期
股權
投資
現
金增
資
曾孫
公司
-
776
-2,
097
(註三)
--
--
-2,
873
註一
:本
期增
加U
SD
10
,89
0仟
元、
權益
法投
資收
益U
SD
5,3
49仟
元及
股利
匯回
US
D6
,18
0仟
元。
註二
:本
期增
加U
SD
7,5
00仟
元、
權益
法投
資損
失U
SD
10
2仟
元。
註三
:本
期增
加U
SD
3,3
90仟
元、
權益
法投
資損
失U
SD
1,2
93仟
元。
146
LITE
-ON
SEM
ICO
ND
UC
TOR
CO
RP
OR
ATI
ON
’S I
NV
ESTE
ES
MAR
KETA
BLE
SECU
RIT
IES
ACQ
UIR
ED A
ND
DIS
POSE
D O
F AT
CO
STS
OR P
RIC
ES O
F AT
LEA
ST N
T$10
0 M
ILLI
ON
OR 2
0% O
F TH
E CA
PITA
L ST
OCK
YEAR
EN
DED
DEC
EMBE
R 3
1, 2
005
TABL
E 8:
(In
Thou
sand
s of
Sha
res
& U
S D
olla
rs, U
nles
s St
ated
Oth
erw
ise)
Beg
inn
ing
Bal
ance
A
cqu
isit
ion
D
ispo
sal
Endi
ng
Bal
ance
Com
pan
y
Nam
e
Mar
keta
ble
Secu
riti
es T
ype
and
Nam
e
Fin
anci
al
Stat
emen
t
Acc
oun
t
Cou
nte
r-pa
rty
Nat
ure
of
Rel
atio
ns
hip
Sh
ares
/Un
its
(Th
ousa
nds
)A
mou
nt
Shar
es/U
nit
s
(Th
ousa
nds
) A
mou
nt
Shar
es/
Un
its
(Th
ousa
nds
)
Am
ount
Car
ryin
g
Val
ue
Gai
n (
Loss
)
on D
ispo
sal
Shar
es/U
nit
s
(Th
ousa
nds
) A
mou
nt
Stoc
k
Dyn
a
Inte
rnat
iona
l
Hol
ding
Co.,
Ltd.
Dyn
a In
tern
atio
nal
Co.,
Ltd.
Long
-ter
m
equi
ty
inve
stm
ents
Issu
ance
of
capi
tal s
tock
Indi
rect
subs
idia
ry
27 U
S$34
,500
US$
10,0
59
(N
ote
1)
-
-
-
-33
,000
U
S$44
,464
Dyn
a
Inte
rnat
iona
l
Co.,
Ltd.
Stoc
k
Li
te-O
n
Mic
roel
ectr
onic
s
(Wux
i) Co
., Lt
d.
Long
-ter
m
equi
ty
inve
stm
ents
Issu
ance
of
capi
tal s
tock
Indi
rect
subs
idia
ry
U
S$4,
464
US$
7,39
8
(N
ote
2)
-
-
-
- -
U
S$11
,862
O
n Br
ight
Ele
ctro
nics
(Sha
ngha
i) Co
., Lt
d.
Long
-ter
m
equi
ty
inve
stm
ents
Issu
ance
of
capi
tal s
tock
Indi
rect
subs
idia
ry
U
S$77
6
U
S$2,
097
(N
ote
3)
-
-
-
-
- U
S$
2,87
3
Not
e 1:
In
clud
ing
the
addi
tiona
l inv
estm
ent
of U
S$10
,890
tho
usan
d, t
he in
vest
men
t ga
in u
nder
the
equ
ity m
etho
d of
US$
5,34
9 th
ousa
nd;
and
the
decl
arat
ion
of c
ash
divi
dend
s of
US$
6,18
0 th
ousa
nd.
Not
e 2:
In
clud
ing
the
addi
tiona
l inv
estm
ent
of U
S$7,
500
thou
sand
and
the
inve
stm
ent
loss
und
er t
he e
quity
met
hod
of U
S$10
2 th
ousa
nd.
Not
e 3:
In
clud
ing
the
addi
tiona
l inv
estm
ent
of U
S$3,
390
thou
sand
and
the
inve
stm
ent
loss
und
er t
he e
quity
met
hod
of U
S$1,
293
thou
sand
.
147
敦南
科技
股份
有限
公司
子
公司
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
民國
九十
四年
度
附表
九
\ 單
位:
外幣
仟元
交易
情形
交
易條件
與一般交
易不同
之情形及
原因
應
收(付
)票據、
帳款
進
(銷
)貨
之
公司
交
易對象
關
係
進(
銷)
貨金
額
佔總
進(
銷)
貨之
比率
(%
)授
信期間
單
價
授信期間
餘
額
佔總應收(付
)
票據、帳
款之
比
率(%
)
備 註
菲律賓
敦南
科技
股份
有限
公司
敦南科技
股份有限
公司
母
公司
銷
貨
USD
45,5
8390
T/
T月
結30
-60天
成本加成
無
顯著不
同U
SD3,
428
56
菲
律賓
敦南
科技
股份
有限
公司
敦南科技(
無錫)有
限公司
母公
司之
轉投
資公
司
銷
貨
USD
4,81
610
T/
T90天
無
顯著不
同無
顯著不
同U
SD2,
310
44
菲
律賓
敦南
科技
股份
有限
公司
敦南科技
股份有限
公司
母
公司
進
貨U
SD16
,289
(註3)
33
T/T月
結30
-60天
無顯著不
同無
顯著不
同U
SD5,
457
82
菲律賓
敦南
科技
股份
有限
公司
LITE
-ON
JAP
AN L
TD
母公
司主
要股
東轉
投
資公
司
進
貨
USD
8,79
818
T/
T月
結30
-60天
無顯著不
同無
顯著不
同U
SD1,
237
(註
2)18
上海旭
福電
子有
限公
司
敦南科技
股份有限
公司
母
公司
銷
貨U
SD91
,290
96
T/T月
結30
-60天
成本加成
無
顯著不
同U
SD15
,083
90
上
海旭
福電
子有
限公
司
FABT
ECH
,IN
C D
IOD
ES,I
NC之
子公
司進
貨U
SD19
,884
24
T/T月
結60
天
無顯著不
同無
顯著不
同U
SD2,
795
15
上
海旭
福電
子有
限公
司
敦南科技
股份有限
公司
母
公司
進
貨U
SD8,
019
(註3)
10
T/T月
結30
-60天
無顯著不
同無
顯著不
同U
SD1,
435
7
DYN
A IN
TERN
ATIO
NAL
CO
., LT
D.
敦南科技
股份有限
公司
母
公司
銷
貨U
SD11
1,86
910
0 T/
T月
結30
-60天
成本加成
無
顯著不
同U
SD19
,880
100
DYN
A IN
TERN
ATIO
NAL
CO
., LT
D.
敦南科技(
無錫)有
限公司
子公司
進
貨U
SD11
1,87
210
0 T/
T月
結30
-60天
成本加成
無
顯著不
同U
SD19
,883
100
敦南科
技(
無錫
)有
限公
司
DYN
A IN
TERN
ATIO
NAL
CO
., LT
D.
母公司
銷
貨U
SD11
1,87
298
T/
T月
結30
-60天
成本加成
無
顯著不
同U
SD19
,883
97
敦南科
技(
無錫
)有
限公
司
LITE
-ON
JAP
AN L
TD
母公
司主
要股
東轉
投
資公
司
進
貨
JPY2
,528
,297
USD
595
23
T/T月
結30
-60天
無顯著不
同無
顯著不
同JP
Y351
,100
U
SD35
914
敦南科
技(
無錫
)有
限公
司
菲律賓敦
南科技股
份有限
公司
母
公司
之轉
投資
公司
進
貨U
SD4,
816
5 T/
T90天
無
顯著不
同無
顯著不
同U
SD2,
310
10
敦南科
技(
無錫
)有
限公
司
敦南科技
股份有限
公司
母
公司
進
貨U
SD14
,855
(註3)
14
T/T月
結30
-60天
無顯著不
同無
顯著不
同U
SD4,
077
17
易亨電
子股
份有
限公
司
REA
CHES
REA
SOU
RCE
S CO
., LT
D.
子公司
銷
貨U
SD8,
611
(註
1)28
月
結12
0天
無
顯著不
同無
顯著不
同U
SD5,
051
40
易亨電
子股
份有
限公
司
敦南科技
股份有限
公司
母
公司
進
貨19
0,21
1(
註1)
25
月結
60天
無
顯著不
同無
顯著不
同10
0,43
829
REA
CHES
REA
SOU
RCE
S CO
., LT
D.
易亨電子
股份有限
公司
母
公司
進
貨U
SD8,
611
(註
1)10
0 月
結12
0天
無
顯著不
同無
顯著不
同U
SD5,
051
100
註1:
係立
生半
導體
股份
有限
公司
(合
併消
滅公
司)
之子
公司
,故
交易
金額
僅揭
露合
併基
準日
九十
四年
六月
一日
後之
金額
。
註2:
應付
帳款
之支
付係
透過
母公
司代
收代
付。
註
3:
係本
公司
出售
原、
物料
,將
售價
、成
本以
淨額
列示
,帳
列營
業外
收入
或支
出。
148
LITE
-ON
SEM
ICO
ND
UC
TOR
CO
RP
OR
ATI
ON
’S I
NV
ESTE
ES
TOTA
L PU
RCH
ASE
FRO
M O
R S
ALE
TO R
ELAT
ED P
ARTI
ES A
MO
UN
TIN
G T
O A
T LE
AST
NT$
100
MIL
LIO
N O
R 2
0% O
F TH
E CA
PITA
L ST
OCK
TH
E YE
AR E
ND
ED D
ECEM
BER 3
1, 2
005
Tabl
e 9:
(In
Thou
sand
s of
US
Dol
lars
, Unl
ess
Oth
erw
ise
Spec
ified
)
Tran
sact
ion
Det
ails
A
bnor
mal
Tra
nsa
ctio
nN
ote/
Acc
oun
t P
ayab
le o
r R
ecei
vabl
e C
ompa
ny
Nam
e R
elat
ed P
arty
N
atu
re o
f R
elat
ion
ship
P
urc
has
e/S
ale
Am
oun
t %
to
Tota
l Se
ttle
me
nt
Per
iod
Pay
men
t Te
rms
Per
iod
of
Cre
dit
Endi
ng
Bal
ance
%
to
Tota
l
Not
e
Lite
-On
Sem
icon
duct
or C
orpo
ratio
n Pa
rent
com
pany
Sa
le
US$
45,5
8390
30
-60
days
Pl
us c
ost
mar
kup
-
US$
3,42
8 56
Lite
-On
Sem
icon
duct
or (
Wux
i) Co
., Lt
d.
Inve
stee
of
the
pare
nt c
ompa
ny
Sale
U
S$4,
816
10
90 d
ays
-
-
US$
2,31
0 44
Lite
-On
Sem
icon
duct
or C
orpo
ratio
n Pa
rent
com
pany
Pu
rcha
seU
S$16
,289
(Not
e 3)
33
30-6
0 da
ys
-
-
US$
5,45
7 82
Dyn
a Im
age
Corp
orat
ion
Phili
ppin
es
Lite
-On
Japa
n Lt
d.
Inve
stee
of
the
pare
nt c
ompa
ny’s
m
ajor
sha
reho
lder
Pu
rcha
seU
S$8,
798
18
30-6
0 da
ys
-
-
US$
1,23
7 (N
ote
2)
18
Lite
-On
Sem
icon
duct
or C
orpo
ratio
n Pa
rent
com
pany
Sa
le
US$
91,2
9096
30
-60
days
Pl
us c
ost
mar
kup
-
US$
15,0
83
90
Fabt
ech,
Inc
. Su
bsid
iary
of
Dio
des,
Inc
. Pu
rcha
seU
S$19
,884
24
60 d
ays
-
-
US$
2,79
5 15
Shan
ghai
See
full
Elec
tron
ic C
o., L
td.
Lite
-On
Sem
icon
duct
or C
orpo
ratio
n Pa
rch
com
pany
Pu
rcha
seU
S$8,
019
(Not
e 3)
10
30-6
0 da
ys
-
-
US$
1,43
5 7
Lite
-On
Sem
icon
duct
or C
orpo
ratio
n Pa
rent
com
pany
Sa
le
US$
111,
869
100
30-6
0 da
ys
Plus
cos
t m
arku
p -
U
S$19
,880
10
0
Dyn
a In
tern
atio
nal
Co
., Lt
d.
Lite
-On
Sem
icon
duct
or (
Wux
i)
Co.,
Ltd.
Su
bsid
iary
Pu
rcha
seU
S$11
1,87
210
0 30
-60
days
Pl
us c
ost
mar
kup
-
US$
19,8
83
100
Dyn
a In
tern
atio
nal C
o., L
td.
Pare
nt c
ompa
ny
Sale
U
S$11
1,87
298
30
-60
days
Pl
us c
ost
mar
kup
-
US$
19,8
83
97
Lite
-On
Japa
n Lt
d.
Inve
stee
of
the
pare
nt c
ompa
ny’s
m
ajor
sha
reho
lder
s Pu
rcha
seU
S$59
5JP
Y2,5
28,2
9723
30
-60
days
-
-
U
S$35
9 JP
Y351
,100
14
Dyn
a Im
age
Corp
orat
ion
Phili
ppin
es
Inve
stee
of
the
pare
nt c
ompa
ny
Purc
hase
US$
4,81
65
90 d
ays
-
-
US$
2,31
0 10
Lite
-On
Sem
icon
duct
or
(Wux
i) Co
., Lt
d.
Lite
-On
Sem
icon
duct
or C
orpo
ratio
n Pa
rent
com
pany
Pu
rcha
seU
S$14
,855
(Not
e 3)
14
30-6
0 da
ys
-
-
US$
4,07
7 17
Rea
ches
Rea
sour
ce C
o., L
td.
Subs
idia
ry
Sale
s U
S$8,
611
(Not
e 1)
28
120
days
-
-
US$
5,05
1 40
Anac
hip
Corp
orat
ion
Lite
-On
Sem
icon
duct
or C
orpo
ratio
n Pa
rent
com
pany
Pu
rcha
se19
0,21
1(N
ote
1)25
60
day
s-
-
10
0,43
8 29
Rea
ches
Rea
sour
ces
Co.,
Ltd.
An
achi
p Co
rpor
atio
n Pa
rent
com
pany
Pu
rcha
seU
S$8,
611
(Not
e 1)
100
120
days
-
-
US$
5,05
1 10
0
Not
e 1:
Dis
clos
ing
the
inve
stee
s’ t
rans
actio
n am
ount
s fr
om J
une
1, 2
005
to D
ecem
ber
31, 2
005
as t
he s
ubsi
diar
ies
of t
he A
ntek
Sem
icon
duct
or C
orpo
ratio
n te
rmin
ated
aft
er t
he m
erge
r on
Jun
e 1,
200
5.
Not
e 2:
Th
is p
aym
ent
is t
hrou
gh t
he p
aren
t co
mpa
ny.
Not
e 3:
Th
e Co
rpor
atio
n re
cogn
ized
the
diff
eren
ce b
etw
een
sale
s an
d co
st a
s no
nope
ratin
g in
com
e or
exp
ense
s.
149
敦南
科技
股份
有限
公司
子
公司
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
民國
九十
四年
十二
月三
十一
日
附
表十
單
位:
美金
仟元
逾期
應收
關係人款
項
帳列應
收款
項之
公司
交
易對象
關
係
應收
關係
人
款項
餘額
週
轉率
金額
處
理方式
應收關係
人款項
期
後收回
金額
提
列備抵
呆
帳金額
菲律賓敦
南科
技股
份有
限公
司
敦南科技
股份有限
公司
母
公司
USD
3,4
2813
.30
$-
-
USD
956
$
-
上海旭福
電子
有限
公司
敦
南科技
股份有限
公司
母
公司
USD
15,
083
6.06
-
-
USD
10,
660
-
DYN
A IN
TERN
ATIO
NAL
CO
., LT
D.
敦南科技
股份有限
公司
母
公司
USD
19,
880
5.63
-
-
USD
18,
802
-
敦南科技
(無
錫)
有限
公司
D
YNA
INTE
RN
ATIO
NAL
CO
., LT
D.
母公司
USD
19,
883
5.63
-
-
USD
18,
802
-
易亨電子
股份
有限
公司
REA
CHES
RES
OU
RCE
S CO
., LT
D.
子公司
USD
5,0
512.
92
- -
U
SD 2
,356
-
LI
TE-O
N S
EMIC
ON
DU
CTO
R C
OR
PO
RA
TIO
N’S
IN
VES
TEES
REC
EIVA
BLES
FRO
M R
ELAT
ED P
ARTI
ES A
MO
UN
TIN
G T
O A
T LE
AST
NT$
100
MIL
LIO
N O
R 2
0% O
F TH
E CA
PITA
L ST
OCK
D
ECEM
BER 3
1, 2
005
Ta
ble
10:(
In T
hous
ands
of
US
Dol
lars
, U
nles
s St
ated
Oth
erw
ise)
Ove
rdu
e C
ompa
ny
Nam
e R
elat
ed P
arty
N
atu
re o
f R
elat
ion
ship
Endi
ng
Bal
ance
of
Acc
oun
ts
Rec
eiva
ble
Endi
ng
Bal
ance
of
O
ther
rec
eiva
ble
Turn
over
R
ate
Am
oun
t A
ctio
n
Take
n
Am
oun
ts R
ecei
ved
in S
ubs
equ
ent
Per
iod
Allo
wan
ce f
or B
ad
Deb
ts
Dyn
a Im
age
Corp
orat
ion
Phili
ppin
e Li
te-O
n Se
mic
ondu
ctor
Co
rpor
atio
n Pa
rent
com
pany
US$
3,
428
- 13
.30
- -
U
S$
956
-
Shan
ghai
See
full
Elec
tron
ic
Co.,
Ltd.
Li
te-O
n Se
mic
ondu
ctor
Co
rpor
atio
n Pa
rent
com
pany
US$
15
,083
- 6.
06-
-
US$
10
,660
-
Dyn
a In
tern
atio
nal C
o., L
td.
Lite
-On
Sem
icon
duct
or
Corp
orat
ion
Pare
nt c
ompa
ny
U
S$
19,8
80-
5.63
- -
U
S$
18,8
02
-
Lite
-On
Sem
icon
duct
or (
Wux
i) Co
., Lt
d.
Dyn
a In
tern
atio
nal C
o., Lt
d.
Pare
nt c
ompa
ny
U
S$
19,8
83-
5.63
- -
U
S$
18,8
02
-
Anac
hip
Corp
orat
ion
Rea
ches
Res
ourc
e Co
., Lt
d.
Subs
idia
ry
U
S$
5,05
1-
2.92
- -
U
S$
2,35
6
-
150
敦南
科技
股份
有限
公司
大
陸投
資資
訊
民國
九十
四年
度
附表
十一
單
位:
新台
幣或
外幣
仟元
本期
匯出
或收
回
投資
金額
大
陸被
投資
公司
名稱
主
要營業
項目
實
收資
本額
投
資方
式
本期
期初
自台
灣
匯出
累積
投資
金
額
匯出
收
回
本期
期末
自台
灣匯
出累
積投
資金額
本公司直
接
或間接投
資
之
持股比例
本期認列
投
資損益
(註
2)
期末投資
帳面價
值
截至本期
止已匯回
台灣
投資收益
上海旭福
電子
有限
公司
生
產和銷
售穩壓開
關
整流二極
體及橋式
整流器
註
冊及
實收
資本
額
USD
21,0
00
(註
1)$
639,
796
$ -
$ -
$ 63
9,79
610
0%
$ 31
2,62
5 $
1,01
4,09
4 $
433,
391
敦南科技
(無
錫)
有限
公司
生
產和銷
售光電元
件、
整
流器及
功率半導
體
註冊
資本
額
USD
33,0
00
實收
資本
額
USD
22,0
00
(註
4)73
8,36
8 -
- 73
8,36
810
0%
217,
283
(註
4)
277,
544
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
註
冊及
實收
資本
額
USD
4,39
0 (
註5)
34,0
99
111,
157
- 14
5,25
610
0%
(
41,6
03)
(註
5)
-
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
註
冊及
實收
資本
額
USD
12,0
00
(註
6)15
0,78
7 23
7,06
9-
387,
856
100%
(
3,
298)
(
註6)
-
國生半導
體(
深圳
)有
限公
司
集成電路
之維修服
務
實收
資本
額
USD
500
(註
7)17
,515
-
- 17
,515
62%
53
3 (
註7)
-
本
期期末
累計自台
灣匯
出
赴大陸地
區投資金
額
經濟
部投
審會
核
准投
資金
額
依經濟部
投審會規
定
赴大陸地
區投資限
額
$
639
,796
U
SD
21,
000
$2,5
55,1
76
738
,368
U
SD
22,
000
(註
3)
145
,256
U
SD
4,3
90
3
87,8
56
USD
1
2,00
0
註
1:
本
公司
係投
資設
立香
港良
敏有
限公
司,
並委
託其
投資
大陸
設立
上海
旭福
電子
有限
公司
(已於
九十
四年
底改
為直
接投
資)。
上海
旭福
電子
有限
公
司之
股本
總額
為美
金2
1,0
00仟
元,
是項
投資
案業
經9
1年
10月
16日
經濟
部投
審會
二字
第0
91
01
96
73號
函核
准。
註
2:
投
資損
益認
列基
礎係
依台
灣母
公司
簽證
會計
師查
核簽
證之
財務
報表
。
註3:
本
公司
對大
陸投
資累
計金
額上
限6
,38
7,9
39
×4
0%
=2
,55
5,1
76。
註
4:
本
公司
投資
敦南
科技
(無
錫)
有限
公司
之方
式係
透過
第三
地區
投資
設立
公司
再投
資大
陸公
司,
因此
本公
司對
敦南
科技
(無
錫)
有限
公司
並無
帳面
價值
,是
項投
資案
業經
93年
11月
25日
經濟
部投
審會
二字
第0
93
02
81
09號
函核
准。
註
5:
本
公司
投資
昂寶電子(上海)有
限公
司之
方式
係透
過第
三地
區投
資設
立公
司再
投資
大陸
公司
,因
此本
公司
對昂
寶電
子(
上海
)有
限公
司並
無帳
面價
值,
是項
投資
案業
經9
4年
11月
28日
經濟
部投
審會
二字
第0
94
03
27
72號
函核
准。
註
6:
本
公司
投資
敦南
微電
子(
無錫
)有
限公
司之
方式
係透
過第
三地
區投
資設
立公
司再
投資
大陸
公司
,因
此本
公司
對敦
南微
電子
(無
錫)
有限
公司
並無
帳面
價值
,是
項投
資案
業經
94年
6月
2日
經濟
部投
審會
二字
第0
94
01
28
03號
函核
准。
註
7:
子
公司
易亨
電子
股份
有限
公司
投資
國生
半導
體(
深圳
)有
限公
司係
透過
第三
地區
投資
設立
公司
再投
資大
陸公
司,
因此
本公
司對
國生
半導
體(
深
圳)
有限
公司
並無
帳面
價值
。
151
LIT
E-O
N S
EMIC
ON
DU
CTO
R C
OR
PO
RA
TIO
N
INVE
STM
ENT
IN M
AIN
LAN
D C
HIN
A YE
AR E
ND
ED D
ECEM
BER 3
1, 2
005
Tabl
e 11
:(I
n Th
ousa
nds
of N
ew T
aiw
an D
olla
rs a
nd O
ther
Cur
renc
ies)
Inve
stm
ent
Flow
s
Inve
stee
C
ompa
ny
Nam
e M
ain
Bu
sin
esse
s an
d P
rodu
cts
Tota
l A
mou
nt
of
Pai
d-in
C
apit
al
Inve
stm
ent
Type
(e
.g.,
Dir
ect
or
Indi
rect
)
Acc
um
ula
ted
Ou
tflo
w o
f In
vest
men
t fr
om
Taiw
an a
s of
Ja
n. 1
, 20
05
O
utf
low
Infl
ow
Acc
um
ula
ted
Ou
tflo
w o
f In
vest
men
t fr
om
Taiw
an a
s of
D
ec. 3
1, 2
00
5
%
Ow
ner
ship
of
Dir
ect
or
Indi
rect
In
vest
men
t
Inve
stm
ent
Gai
n
(Los
s)
(Not
e 3
)
Car
ryin
g V
alu
e as
of
Dec
. 31
, 2
00
5
Acc
um
ula
ted
Inw
ard
Rem
itta
nce
of
Ear
nin
gs a
s of
D
ec. 3
1, 2
00
5
Shan
ghai
See
full
Elec
tron
ic C
o., L
td.
M
anuf
actu
re o
f di
odes
and
br
idge
rec
tifie
rs
US$
21,0
00N
ote
1 $
63
9,79
6 $
- $
- $
63
9,79
610
0 $
31
2,62
5 $
1,0
14,0
94 $
43
3,39
1
Li
te-O
n Se
mic
ondu
ctor
(W
uxi)
Co.,
Ltd.
M
anuf
actu
re a
nd s
ale
of
opto
-ele
ctro
nic
devi
ces,
rec
tifie
rs
and
pow
er s
emic
ondu
ctor
s
US$
22,0
00N
ote
2
73
8,36
8
-
-
73
8,36
810
0
21
7,28
3
Not
e 4
277,
544
O
n Br
ight
Ele
ctro
nics
(S
hang
hai)
Co.,
Ltd.
D
esig
n, m
anuf
actu
re a
nd s
ale
of
Dio
de c
hip
and
waf
er
US$
4,39
0N
ote
2
34
,099
11
1,15
7
-
14
5,25
610
0
(4
1,60
3 )
N
ote
4
-
Li
te-O
n M
icro
elec
tron
ics
(W
uxi)
Co.,
Ltd.
D
evel
opm
ent
of m
os
sem
icon
duct
or t
echn
olog
y an
d
bipo
lar
proc
ess
tech
nolo
gy f
or
rect
ifier
pro
duct
ion
US$
12,0
00N
ote
2
15
0,78
7
237,
069
-
387,
856
100
(3,2
98 )
N
ote
4
-
H
uosh
eng
Sem
icon
duct
or
Shen
zhen
Co.
, Ltd
. M
aint
enan
ce
US$
500
Not
e 2
17,5
15
-
-
17
,515
62
53
3 N
ote
4
-
Acc
um
ula
ted
Inve
stm
ent
in M
ain
lan
d C
hin
a as
of
Dec
. 3
1, 2
00
5
Inve
stm
ent
Am
oun
ts A
uth
oriz
ed b
y In
vest
men
t C
omm
issi
on, M
OEA
U
pper
Lim
it o
n I
nve
stm
ent
$
639,
796
U
S$
21,0
00
$2,5
55,1
76
738,
368
U
S$
22,0
00
14
5,25
6
US$
4,
390
38
7,85
6
US$
12
,000
N
ote
1:
Indi
rect
inve
stm
ent
in C
hina
.
Not
e 2:
In
vest
men
t in
Chi
na t
hrou
gh in
corp
orat
ing
an o
vers
eas
com
pany
. N
ote
3:
Fina
ncia
l sta
tem
ents
aud
ited
by t
he p
aren
t co
mpa
ny’s
aud
itors
. N
ote
4:
As in
vest
men
t in
Chi
na t
hrou
gh in
corp
orat
ing
an o
vers
eas
com
pany
, the
Cor
pora
tion
does
not
hav
e an
y ca
rryi
ng v
alue
of th
ese
indi
rect
sub
sidi
arie
s.
152
敦南
科技
股份
有限公
司
與大陸被投資公司直接或間接由第三地區所發生下列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
民
國九
十四
年度
附
表十
二單
位:新
台幣仟元
進、銷貨
交易條件
應
收(
付)
票據
、帳
款關
係人
名稱
交
易類
型金額
百分比
價格
付款期間
與一
般交易
之比
較金
額
百分
比未
實現
損益
金額
上海
旭福電
子有
限公
司
進 貨
$2
,944
,931
31成本加成
T/T月結
30-6
0天
無
顯著
不同
$4
95,4
6528
$16,
205
敦南
科技(
無錫
)有
限公
司
進 貨
3,
606,
216
38成本加成
T/T月結
30-6
0天
無
顯著
不同
65
3,06
938
1,28
2
昂寶
電子(
上海
)有
限公
司
進 貨
3,
287
-無顯著不
同
月結
30天
無
顯著
不同
46
0-
-
註:
本公
司與
上海
旭福
電子
有限
公司
及敦
南科
技(
無錫
)有
限公
司之
財產
交易
等相
關資
訊詳
附註
二十
三-(二
)-4、
二十
三-(二
)-5及
二十
三-(二
)-7。
LITE
-ON
SEM
ICO
ND
UC
TOR
CO
RP
OR
ATI
ON
SI
GN
IFIC
ANT
DIR
ECT
OR I
ND
IREC
T TR
ANSA
CTIO
NS
WIT
H T
HE
INVE
STEE
CO
MPA
NY
PRIC
ES, P
AYM
ENT
TERM
S, A
ND
UN
REA
LIZE
D G
AIN
OR L
OSS
YE
AR E
ND
ED D
ECEM
BER 3
1, 2
005
Tabl
e 12
:(I
n Th
ousa
nds
of N
ew T
aiw
an D
olla
rs)
Pu
rch
ase/
Sale
s Tr
ansa
ctio
n D
etai
ls
Acc
oun
ts R
ecei
vabl
e (P
ayab
le)
Un
real
ized
C
ompa
ny
Nam
e Tr
ansa
ctio
ns
Am
oun
t %
to
Tota
lP
rice
P
aym
ent
Term
s Se
ttle
men
t P
erio
dA
mou
nt
% t
o To
tal
Gai
n
Not
e
Shan
ghai
See
full
Elec
tron
ic
Co.,
Ltd.
Pu
rcha
se
$2,9
44,9
3131
Plus
cos
tm
arku
p30
-60
days
N
orm
al$
(495
,465
)28
$16,
205
Lite
-On
Sem
icon
duct
or (
Wux
i)
Co.,
Ltd.
Pu
rcha
se
3,60
6,21
638
Plus
cos
tm
arku
p30
-60
days
N
orm
al(6
53,0
69)
381,
282
On
Brid
ge E
lect
roni
cs (
Shan
ghai
) Co
., Lt
d.
Purc
hase
3,
287
-N
orm
al30
day
s N
orm
al(4
60)
--
N
ote:
Fo
r th
e si
gnifi
cant
tra
nsac
tions
with
Sha
ngha
i See
full
Elec
tron
ic C
o., L
td.,
Lite
-On
Sem
icon
duct
or (
Wux
i) Co
., Lt
d. a
nd O
n Br
idge
Ele
ctro
nics
(Sh
angh
ai)
Co.,
Ltd.
,
plea
se r
efer
Not
e 23
.
153
伍、最近年度合併財務報表
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及其子公司民國九十四年及九十三年十二月三十一日之合併資產
負債表,暨民國九十四年及九十三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
一所述,列入上開合併財務報表之部分子公司民國九十四及九十三年度之財務報表未經本會
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,
有關上述子公司列入合併財務報表之金額係依據其他會計師之查核報告,上述子公司民國九
十四年及九十三年十二月三十一日之資產總額分別占合併資產總額之 0%及 4%,民國九十四
及九十三年度之營業收入淨額均占合併營業收入淨額之 0%。如合併財務報表附註九所述,
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,本會計師對上開合併財務報表所表示之意見中,有關上述長期股權
投資之評價係依據其他會計師之查核報告。上述長期股權投資民國九十四年及九十三年十二
月三十一日之帳列金額分別為新台幣 1,889,935 仟元及 1,382,107 仟元,民國九十四及九十
三年度依權益法認列之投資收益分別為新台幣 347,803 仟元及 307,736 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九十四年及九十三年十二月三十一日之財
務狀況,暨民國九十四年及九十三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一所述,敦南科技股份有限公司及其子公司自民國九十四年一月一日
起,依修正後財務會計準則公報第七號「合併財務報表」規定,將有控制能力之所有被投資
公司列入合併財務報表編製個體。民國九十三年度則僅將直接或間接持有普通股股權達百分
之五十以上之被投資公司,且個別子公司總資產或營業收入達其母公司各該項金額百分之十
者,予以併入編製合併財務報表。
勤業眾信會計師事務所 會 計 師 張 清 福
會 計 師 陳 清 祥
財政部證券暨期貨管理委員會核准文號 台財證六字第 0920123784 號
財政部證券暨期貨管理委員會核准文號 台財證六字第 0920123784 號
中 華 民 國 九 十 五 年 三 月 十 一 日
154
INDEPENDENT AUDITORS’ REPORT
The Board of Directors and Shareholders Lite-On Semiconductor Corporation
We have audited the accompanying consolidated balance sheets of Lite-On Semiconductor Corporation and its subsidiaries as of December 31, 2005 and 2004, 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 Company’s management. Our responsibility is to express an opinion on these financial statements based on our audits. We did not audit the financial statements as of and for the years ended December 31, 2005 and 2004 of Lite-On Power Semiconductor (HK) Co., Ltd., Fine Mine Ltd. and Lite-On Semiconductor (Korea) Corporation. The assets of these subsidiaries 0% and 4% of the consolidated assets as of December 31, 2005 and 2004, respectively. Also, the sales of these subsidiaries 0% of the consolidated sales for the years ended December 31, 2005 and 2004. Also, we did not audit the financial statements as of and for the year ended December 31, 2005 and 2004 of some investees accounted for by the equity method. The carrying values of these investments included in the accompanying balance sheets amounted to NT$1,889,935 thousand and NT$1,382,107 thousand, as of December 31, 2005 and 2004, respectively. Also, the equity in the net earnings of these investees amounted to NT$347,803 thousand and NT$307,736 thousand, for the years ended December 31, 2005 and 2004, respectively. The financial statements of the foregoing consolidated subsidiaries and equity-accounted investee were audited by other auditors whose reports have been furnished to us and our opinion, insofar as it relates to the amounts pertaining to the above 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, 2005 and 2004, 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.
Lite-On Semiconductor Corporation adopted the revised Statement of Financial Accounting Standard (SFAS) No. 7, “Consolidated Financial Statements,” effective January 1, 2005. SFAS No. 7 requires that all investees in which the parent company has controlling influence should be included in the consolidated financial statements. The consolidated financial statements as of and for the year ended December 31, 2004 included only the direct and indirect subsidiaries with total assets or total operating revenues that were individually at least 10%.
March 11, 2006
Notice to Readers 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.
155
流
動資產
流動負債
11
00
現金(
附註四
)
$
943,
288
7
$
829,
992
9
2100
短期借款
(附註
十五)
$ 1,
472,
748
11
$
585,
890
7
1110
短期投
資(附
註二及
五)
-
-
655,
000
7
2110
應付短期
票券(
附註十六
)
99,8
59
1
-
-
1120
應收票
據淨額
(附註
二、六
及二十
四)
44
,711
-
6,30
6
-
21
20
應付票據
(附註
二十四)
42
,086
-
44,2
57
-
1140
應收帳
款淨額
(附註
二及七
)
1,76
3,33
5
13
1,
351,
455
15
2140
應付帳款
1,
557,
732
12
969,
072
11
11
50
應收帳
款-關
係人(
附註二
及二十
四)
50
3,44
3
4
40
7,86
8
5
21
50
應付帳款
-關係
人(附註
二十四
)
208,
405
2
267,
011
3
1160
其他應
收款
68
,246
1
52,3
30
1
21
60
應付所得
稅
67,9
34
-
82
,822
1 11
80
其他應
收款-
關係人
(附註
二十四
)
9,86
0
-
13
5,32
4
1
21
70
應付費用
(附註
二十四)
46
8,70
5
3
29
2,95
2
3 12
10
存貨(
附註二
及八)
1,
223,
323
9
731,
329
8
2190
其他應付
款項-
關係人(
附註二
十四)
5,
555
-
19,9
89
-
1270
待處分
子公司
資產(
附註一
)
878,
855
7
-
-
22
10
其他應付
款項
92
,055
1
54,9
96
1
1286
遞延所
得稅資
產-流
動(附
註二及
二十二
)
34
,193
-
9,79
5
-
22
50
待處分子
公司負
債(附註
一)
42
0,58
4
3
-
-
1291
受限制
資產-
流動(
附註二
十五)
58
,574
-
14,1
04
-
22
70
一年內到
期長期
負債(附
註十七
)
629,
123
5
292,
695
3
1298
其他流
動資產
13
9,90
4
1
14
8,54
2
2
22
98
其他流動
負債
38
,314
-
13,1
58
-
11XX
流動資產
合計
5,
667,
732
42
4,34
2,04
5
48
21
XX
流動負債
合計
5,
103,
100
38
2,62
2,84
2
29
長
期股權
投資(
附註二及
九)
長期附息
負債
14
2101
採權益
法之長
期投資
1,
889,
935
14
1,39
7,78
7
15
24
20
長期借款
(附註
十七)
1,
378,
316
10
1,29
1,68
0
14
1421
02
採成本
法之長
期投資
55
3,08
7
4
36
0,05
3
4
14XX
長期股權
投資合
計
2,44
3,02
2
18
1,
757,
840
19
其他負債
2810
應計退休
金負債
(附註二
及十八
)
55,6
37
-
47
,620
-
固
定資產
(附註
二、十、
二十四
及二十五
)
2820
存入保證
金
40
-
-
-
1501
土
地
14
9,46
8
1
14
9,46
8
2
28
61
遞延所得
稅負債
-非流動(附
註二
及二十二
)
33
3,40
7
3
32
2,44
4
4 15
21
房屋及
建築
2,
421,
921
18
722,
092
8
2881
遞延貸項
-聯屬
公司間利
益(
附註
二及十九
)
97
,126
1
155,
183
2
1531
機器設
備
5,01
7,22
9
37
2,
338,
355
26
28XX
其他負債
合計
48
6,21
0
4
52
5,24
7
6 15
37
模具設
備
72,0
26
-
66
,937
1
15
41
水電設
備
8,52
7
-
9,
221
-
2XXX
負債
合計
6,
967,
626
52
4,43
9,76
9
49
1544
電腦通
訊設備
10
7,24
5
1
10
2,76
4
1
1545
試驗設
備
106,
597
1
69,4
19
1
母公司股
東權益
(附註二
十)
1546
污染防
治設備
2,
191
-
4,04
1
-
31
10
普通股股
本-每
股面額
10元;
額定-九
十四及
1551
運輸設
備
25,5
51
-
21
,929
-
九十三
年50
0,00
0仟股;發
行-九
十四年
1561
辦公設
備
94,0
78
1
34
,621
-
40
6,86
4仟股
;九十三
年33
8,49
0仟股
4,
068,
640
30
3,38
4,89
9
38
1631
租賃改
良
-
-
1,
959
-
資本公積
16
81
其他設
備
793,
356
6
665,
627
8
3260
長期投資
48
1,88
4
4
76
,878
1 15
X1
成本合計
8,
798,
189
65
4,18
6,43
3
47
32
70
合併溢額
43
6,29
9
3
32
6,65
4
3 15
X9
減:累
計折舊
(
4,
177,
339
) (
31
)
(
1,48
7,01
5 )
(
17 )
32
XX
資本公積
合計
91
8,18
3
7
40
3,53
2
4 16
70
加:未
完工程
及預付
設備款
50
6,68
8
4
73
,908
1
保留盈餘
15
XX
固定資產
淨額
5,
127,
538
38
2,77
3,32
6
31
33
10
法定盈餘
公積
28
5,54
7
2
18
7,28
3
2
3320
特別盈餘
公積
18
9,14
8
1
-
-
無
形資產
33
50
未分配盈
餘
1,18
4,35
5
9
1,
057,
649
12
17
70
遞延退
休金成
本(附
註二及
十八)
-
-
3,19
4
-
33
XX
保留盈餘
合計
1,
659,
050
12
1,24
4,93
2
14
1782
土地使
用權(
附註二
、十一
及二十
五)
37
,525
-
48,7
84
1
股東權益
其他項
目
17XX
無形資產
合計
37
,525
-
51,9
78
1
34
20
累積換算
調整數
(附註二
)
31,0
99
-
(
16
9,41
2 )
(
2
)
其
他資產
3430
未認列為
退休金
成本之淨
損失
(
附註二
及十八
)
-
-(
1
9,73
6 )
-
1800
出租資
產(附
註二及
十二)
88
,775
1
-
-
34
XX
股東權益
其他調
整項目合
計
31,0
99
-
(
189,
148
)
(
2 )
1810
閒置資
產(附
註二及
十三)
-
-
-
-
35
10
庫藏股票
-九十
四及九十
三年
12,3
41仟
股
(
28
9,03
3 )
(
2 )
(
28
9,03
3 )
(
3
) 18
20
存出保
證金
20
,103
-
26,0
39
-
母公司股
東權益
合計
6,
387,
939
47
4,55
5,18
2
51
1830
遞延費
用(附
註二、
十四及
二十四
)
105,
684
1
43,7
23
1
1840
長期應
收票據
及款項
(附註
二及六
)
1,32
5
-
-
-
3610
少數股權
13
6,13
9
1
-
-
18XX
其他資產
合計
21
5,88
7
2
69
,762
1
3XXX
股東權益
合計
6,
524,
078
48
4,55
5,18
2
51
1XXX
資
產
總
計
$ 13
,491
,704
100
$ 8,
994,
951
100
負債及股
東權益
總計
$ 13
,491
,704
100
$ 8,
994,
951
10
0 後
附之
附註
係本
合併
財務
報表
之一
部分
。
(參
閱勤
業眾
信會
計師
事務
所民
國九
十五
年三
月十
一日
查核
報告
)
董
事長
:
經理
人:
會
計主
管:
156
敦南
科技
股份
有限
公司
及其
子公
司
合併
資產
負債
表
民國
九十
四年
及九
十三
年十
二月
三十
一日
單
位:
新台
幣仟
元
九十
四年
十二
月三
十一
日九
十三
年十
二月
三十
一日
九十
四年
十二
月三
十一
日九
十三
年十
二月
三十
一日
代碼
資
產
金
額%
金
額%
代碼
負
債及
股東
權益
金額
%
金
額
%
LITE
-ON
SEM
ICO
ND
UC
TOR
CO
RP
OR
ATI
ON
AN
D S
UB
SID
IAR
IES
CO
NSO
LID
ATED
BAL
ANCE
SH
EETS
D
ECEM
BER
31, 2
005
AND
200
4 (I
n Th
ousa
nds
of N
ew T
aiw
an D
olla
rs, E
xcep
t Pa
r Va
lue)
20
05
2
00
4
2
00
5
20
04
AS
SET
S
Am
oun
t %
A
mou
nt
%
LIA
BIL
ITIE
S A
ND
SH
AR
EHO
LDER
S’ E
QU
ITY
A
mou
nt
%
Am
oun
t %
CURR
ENT
ASSE
TS
CUR
REN
T LI
ABIL
ITIE
S
Cash
(N
ote
4)
$
943,
288
7 $
82
9,99
2
9
Shor
t-te
rm lo
ans(
Not
e 15
) $
1,
472,
748
11
$
585,
890
7
Shor
t-te
rm in
vest
men
ts, n
et (
Not
e 2
and
5)
-
-
655,
000
7 Sh
ort-
term
bill
s(N
ote
16)
99,8
59
1
-
-
Not
es r
ecei
vabl
e, n
et (
Not
e 2
, 6
and
24)
44,7
11
-
6,30
6
-
Not
es p
ayab
le(N
ote
24)
42,0
86
-
44
,257
-
Acco
unts
rec
eiva
ble,
net
(N
ote
2 an
d 7)
1,
763,
335
13
1,35
1,45
5
15
Ac
coun
ts p
ayab
le
1,55
7,73
2
12
96
9,07
2
11
Acco
unts
rec
eiva
bles
fro
m r
elat
ed p
artie
s(N
ote
2 an
d 24
)
50
3,44
3
4
407,
868
5 Ac
coun
ts p
ayab
les
to r
elat
ed p
artie
s(N
ote
24)
208,
405
2
26
7,01
1
3
Oth
er r
ecei
vabl
es
68,2
46
1
52,3
30
1
Inco
me
tax
paya
ble
67,9
34
-
82
,822
1
Oth
er r
ecei
vabl
es f
rom
rel
ated
par
ties
(Not
e 24
)
9,
860
-
13
5,32
4
1
Accr
ued
expe
nse(
Not
e 24
)
46
8,70
5
3
292,
952
3
Inve
ntor
ies
(Not
e 2
and
8)
1,22
3,32
3
9
731,
329
8 O
ther
pay
able
s to
rel
ated
par
ties(
Not
e 24
)
5,
555
-
19
,989
-
Asse
ts t
o be
dis
pose
d of
oth
er c
urre
nt a
sset
s (
Not
e 1)
87
8,85
5
7
-
-
Oth
er p
ayab
les
92,0
55
1
54
,996
1
Def
erre
d in
com
e ta
x as
sets
- c
urre
nt(N
ote
2 an
d 22
)
34
,193
-
9,
795
- Li
abili
ties
to b
e di
spos
ed o
f (N
ote
1)
420,
584
3
-
-
Res
tric
ted
asse
ts(N
ote
25)
58,5
74
-
14,1
04
-
Curr
ent
port
ion
of lo
ng-t
erm
deb
ts(N
ote
17)
629,
123
5
29
2,69
5
3
Oth
er c
urre
nt a
sset
s
139,
904
1
14
8,54
2
2
Oth
er c
urre
nt li
abili
ties
38,3
14
-
13
,158
-
Tota
l cur
rent
ass
ets
5,66
7,73
2
42
4,
342,
045
48
To
tal c
urre
nt li
abili
ties
5,10
3,10
0
38
2,
622,
842
29
LON
G-T
ERM
EQ
UIT
Y IN
VEST
MEN
TS(N
ote
2 an
d 9)
Equi
ty m
etho
d
1,
889,
935
14
1,39
7,78
7
15
LO
NG
-TER
M D
EBTS
Cost
met
hod
553,
087
4
36
0,05
3
4
Long
-ter
m d
ebts
, ne
t of
cur
rent
por
tion(
Not
e 17
)
1,
378,
316
10
1,29
1,68
0
14
Tota
l lon
g-te
rm e
quity
inve
stm
ents
2,
443,
022
18
1,75
7,84
0
19
O
THER
LIA
BILI
TIES
PRO
PERT
IES
(Not
e 2
, 10,
24
and
25)
Accr
ued
pens
ion
cost
(Not
e 2
and
18)
55,6
37
-
47
,620
-
La
nd
149,
468
1
149
,468
2
Gua
rant
ee d
epos
it re
ceiv
ed
40
-
-
-
Bu
ildin
gs a
nd e
quip
men
t 2,
421,
921
18
7
22,0
92
8 D
efer
red
inco
me
tax
liabi
litie
s -
non
curr
ent(
Not
e 2
and
22)
333,
407
3
32
2,44
4
4
M
achi
nery
and
equ
ipm
ent
5,01
7,22
937
2,3
38,3
55
26
Def
erre
d cr
edits
- in
terc
ompa
ny p
rofit
s(N
ote
2 an
d 19
)
97
,126
1
155,
183
2
M
oldi
ng e
quip
men
t
72
,026
-
66,
937
1
W
ater
and
ele
ctric
pow
er e
quip
men
t
8,
527
-
9,2
21
- To
tal o
ther
liab
ilitie
s
48
6,21
0
4
525,
247
6
Co
mpu
ter
and
com
mun
icat
ions
equ
ipm
ent
107,
245
1
102
,764
1
Te
stin
g eq
uipm
ent
106,
597
1
69,
419
1
Tota
l lia
bilit
ies
6,96
7,62
6
52
4,
439,
769
49
Po
llutio
n-re
sist
ant
equi
pmen
t
2,
191
-
4,0
41
-
Tr
ansp
orta
tion
equi
pmen
t
25
,551
-
21,
929
-
SHAR
EHO
LDER
S’ E
QU
ITY(
Not
e 20
)
Fu
rnitu
re a
nd f
ixtu
res
94,0
781
3
4,62
1
-
L
ease
hold
in p
rove
men
t -
-
1,9
59
-
M
isce
llane
ous
equi
pmen
t
793,
356
6
665,
627
8
Com
mon
sto
ck -
$10
par
val
ue;
auth
oriz
ed -
500
,000
tho
usan
d sh
ares
in 2
005
and
2004
; is
sued
- 4
06,8
64 t
hous
and
shar
es in
20
05 a
nd 3
38,4
90 t
hous
and
shar
e in
200
4
4,
068,
640
30
3,38
4,89
9
38
Cost
8,
798,
189
65
4,18
6,43
3
47
Ca
pita
l sur
plus
Less
acc
umul
ated
dep
reci
atio
n
(4
,177
,339
)
(31
)
(1
,487
,015
)
(17
) Lo
ng-t
erm
inve
stm
ents
48
1,88
4
4
76,8
78
1
Prep
aym
ent
for
equi
pmen
t
50
6,68
8
4
73,9
08
1
Mer
ger
436,
299
3
32
6,65
4
3
Net
pro
pert
ies
5,12
7,53
8
38
2,
773,
326
31
Tota
l cap
ital s
urpl
us
918,
183
7
40
3,53
2
4
Re
tain
ed e
arni
ngs
INTA
NG
IBLE
ASS
ETS
Le
gal r
eser
ve
285,
547
2
18
7,28
3
2
Def
erre
d pe
nsio
n co
st(N
ote
2 an
d 18
)
-
-
3,
194
- Sp
ecia
l res
erve
18
9,14
8
1
-
-
Land
use
rig
ht(N
ote
2 , 1
1 an
d 25
)
37
,525
-
48
,784
1 U
napp
ropr
iate
d re
tain
ed e
arni
ngs
1,
184,
355
9
1,
057,
649
12
Tota
l int
angi
ble
asse
ts
37,5
25
-
51,9
78
1
Tota
l ret
aine
d ea
rnin
gs
1,65
9,05
0
12
1,
244,
932
14
Cu
mul
ativ
e tr
ansl
atio
n ad
just
men
ts(N
ote
2)
31,0
99
-
(1
69,4
12 )
(2 )
OTH
ER A
SSET
S
N
et lo
ss n
ot r
ecog
nize
d as
pen
sion
cos
t(N
ote
2 an
d 18
)
-
-
(1
9,73
6 )
-
Ren
tal a
sset
s, n
et(N
ote
2 an
d 12
)
88
,775
1
-
- To
tal o
ther
item
s of
sha
reho
lder
s’ e
quity
31
,099
-
(189
,148
)
(2
)
Idle
ass
ets,
net
(Not
e 2
and
13)
-
-
-
-
Trea
sury
sto
ck
(289
,033
)
(2
)
(2
89,0
33 )
(3 )
Ref
unda
ble
depo
sits
20
,103
-
26
,039
- To
tal p
aren
t sh
areh
olde
rs’ e
quity
6,
387,
939
47
4,55
5,18
2
51
Def
erre
d ch
arge
s(N
ote
2 , 1
4 an
d 24
)
10
5,68
4
1
43,7
23
1
Long
-ter
m n
otes
and
acc
ount
s re
ceiv
able
(N
ote
2 an
d 6)
1,
325
-
-
- M
INO
RITY
EQ
UIT
Y
136,
139
1
-
-
Tota
l oth
er a
sset
s
21
5,88
7
2
69,7
62
1
Tota
l sha
reho
lder
s’ e
quity
6,
524,
078
48
4,55
5,18
2
51
TO
TAL
$
13,4
91,7
04
100
$
8,
994,
951
1
00
TOTA
L $
13
,491
,704
100
$
8,
994,
951
1
00
The
acco
mpa
nyin
g no
tes
are
an in
tegr
al p
art
of t
he c
onso
lidat
ed f
inan
cial
sta
tem
ents
. (W
ith D
eloi
tte
& T
ouch
e au
dit
repo
rt d
ated
Mar
ch 1
1, 2
006)
157
4110 銷貨收入總額 $ 11,045,696 103 $ 8,837,645 101 4170 減:銷貨退回 ( 231,787 ) ( 2 ) ( 75,938 ) ( 1 )4190 銷貨折讓 ( 73,948 ) ( 1 ) ( 13,513 ) - 4000 營業收入淨額(附註二及二十四) 10,739,961 100 8,748,194 100 5000 營業成本(附註二十一及二十四) ( 8,970,927 ) ( 83 ) ( 6,857,906 ) ( 79 )5910 營業毛利 1,769,034 17 1,890,288 21 5920 聯屬公司間未實現利益 ( 4,654 ) - ( 2,536 ) - 5930 聯屬公司間已實現利益 2,536 - 2,255 - 已實現營業毛利 1,766,916 17 1,890,007 21 營業費用(附註二十一及二十四) 6100 推銷費用 ( 284,048 ) ( 3 ) ( 233,616 ) ( 3 )6200 管理及總務費用 ( 604,768 ) ( 6 ) ( 384,954 ) ( 4 )6300 研究發展費用 ( 389,071 ) ( 3 ) ( 179,904 ) ( 2 )6000 營業費用合計 ( 1,277,887 ) ( 12 ) ( 798,474 ) ( 9 )6900 營業淨利 489,029 5 1,091,533 12 營業外收入及利益 7110 利息收入(附註二十四) 10,219 - 7,658 - 7121 採權益法認列之投資收益淨額
(附註二及九)
347,803 3 286,784 3 7122 股利收入 7,563 - 120 - 7130 處分固定資產利益 1,221 - 2,795 - 7140 處分投資利益淨額(附註九) 709,951 7 8,093 - 7150 存貨盤盈 36 - - - 7160 兌換利益淨額(附註二) 40,878 - - - 7210 租金收入 155 - - - 7480 什項收入(附註二十四) 78,670 1 34,576 1 7100 營業外收入及利益合計 1,196,496 11 340,026 4 營業外費用及損失 7510 利息費用 ( 110,263 ) ( 1 ) ( 55,048 ) ( 1 )7522 其他投資損失 ( 54,834 ) ( 1 ) ( 73,346 ) ( 1 )7530 處分固定資產損失 ( 7,243 ) - ( 20,760 ) - 7560 兌換損失淨額(附註二) - - ( 9,488 ) - 7570 存貨跌價及呆滯損失 ( 81,854 ) ( 1 ) ( 34,057 ) - 7580 財務費用 ( 1,808 ) - ( 1,790 ) - 7880 什項支出(附註二十四) ( 39,057 ) - ( 13,021 ) - 7500 營業外費用及損失合計 ( 295,059 ) ( 3 ) ( 207,510 ) ( 2 )7900 稅前淨利 1,390,466 13 1,224,049 14 8110 所得稅費用(附註二及二十二) ( 224,367 ) ( 2 ) ( 241,413 ) ( 3 )9600 合併總純益 $ 1,166,099 11 $ 982,636 11 歸屬予: 9601 母公司股東 $ 1,176,481 11 $ 982,636 11 9602 少數股權 ( 10,382 ) - - - $ 1,166,099 11 $ 982,636 11
代 碼 稅 前 稅 後 稅 前 稅 後
每股盈餘 9750 基本每股盈餘(附註二十三) $ 3.72 $ 3.13 $ 3.52 $ 2.82
後 附 之 附註 係本 合 併 財務 報表 之 一 部分 。
( 參 閱 勤業 眾信 會 計 師事 務所 民 國 九十 五年 三 月 十一 日查 核 報 告)
董 事 長 : 經 理 人 : 會 計 主 管:
158
敦南科技股份有限公司及其子公司 合併損益表
民國九十四年及九十三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 四 年 度 九 十 三 年 度
代 碼 金 額 % 金 額 %
LITE-ON SEMICONDUCTOR CORPORATION AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF INCOME YEARS ENDED DECEMBER 31, 2005 AND 2004
(In Thousands of New Taiwan Dollars, Except Earnings Per Share)
2005 2004 Amount % Amount % GROSS SALES $ 11,045,696 103 $ 8,837,645 101 LESS: SALES RETURNS (231,787 ) (2 ) (75,938 ) (1 ) SALES ALLOWANCES (73,948 ) (1 ) (13,513 ) - NET SALES (Note 2 and 24) 10,739,961 100 8,748,194 100 COST OF SALES(Note 2 and 24) (8,970,927 ) (83 ) (6,857,906 ) (79 ) GROSS PROFIT 1,769,034 17 1,890,288 21 UNREALIZED INTERCOMPANY PROFITS (4,654 ) - (2,536 ) - REALIZED PROFITS ON INTERCOMPANY SALES 2,536 - 2,255 - ADJUSTED GROSS PROFIT 1,766,916 17 1,890,007 21 OPERATING EXPENSES(Note 21 and 24)
Marketing (284,048 ) (3 ) (233,616 ) (3 )General and administrative (604,768 ) (6 ) (384,954 ) (4 )Research and development (389,071 ) (3 ) (179,904 ) (2 )
Total operating expenses (1,277,887 ) (12 ) (798,474 ) (9 )
OPERATING INCOME 489,029 5 1,091,533 12 NONOPERATING INCOME AND GAINS
Interest income(Note 24) 10,219 - 7,658 -Investment income recognized under the equity method, net (Note 2 and 9) 347,803 3 286,784 3Dividend income 7,563 - 120 -Gain on disposal of properties 1,221 - 2,795 -Gain on disposal of investments, net(Note 9) 709,951 7 8,093 -Gain on physical inventory 36 - - -Foreign exchange gain, net(Note 2) 40,878 - - -Rental income 155 - - -Other income(Note 24) 78,670 1 34,576 1
Total nonoperating income and gains 1,196,496 11 340,026 4
NONOPERATING EXPENSES AND LOSSES Interest expense (110,263 ) (1 ) (55,048 ) (1 )Other investment loss (54,834 ) (1 ) (73,346 ) (1 )Loss on disposal of properties (7,243 ) - (20,760 ) -Foreign exchange loss, net(Note 2) - - (9,488 ) -Loss on market decline of inventories (81,854 ) (1 ) (34,057 ) -Financial expenses (1,808 ) - (1,790 ) -Other expenses(Note 24) (39,057 ) - (13,021 ) -
Total nonoperating expenses and losses (295,059 ) (3 ) (207,510 ) (2 ) INCOME BEFORE INCOME TAX 1,390,466 13 1,224,049 14 INCOME TAX EXPENSES(Note 2 and 22) (224,367 ) (2 ) (241,413 ) (3 ) CONSOLIDATED NET INCOME $ 1,166,099 11 $ 982,636 11 ATTRIBUTED TO
Parent company $ 1,176,481 11 $ 982,636 11Minority interest (10,382 ) - - - $ 1,166,099 11 $ 982,636 11
2005 2004 Before After Before After Tax Tax Tax Tax EARNINGS PER SHARE(Note 23)
Basic $ 3.72 $ 3.13 $ 3.52 $ 2.82
The accompanying notes are an integral part of the consolidated financial statements. (With Deloitte & Touche audit report dated March 11, 2006)
159
九十三
年一月一日餘額
$ 3,
143,
283
$ 29
,269
$ 1,
510
$
326,
654
$
125,
823
$
-
$ 66
4,22
0
$ 39
,158
$ -
( $
62
,990
)
$ -
提列法
定盈餘公積
-
-
-
-
61,4
60
- (
61
,460
)
-
-
-
-
發放員
工紅利及董監事酬
勞
-
-
-
-
-
- (
37
,172
)
-
-
-
-
發放現
金紅利
-
-
-
-
-
-
(
216,
835
)
-
-
-
-
盈餘轉
增資
21
6,83
5
-
-
-
-
- (
21
6,83
5 )
-
-
-
-
員工紅
利轉增資
24
,781
-
-
-
-
- (
24
,781
)
-
-
-
-
累積換
算調整數
-
-
-
-
-
-
- (
20
8,57
0 )
-
-
-
買回庫
藏股票
-
-
-
-
-
-
-
-
- (
33
2,94
3 )
-
庫藏股
票轉讓予員工
-
(
29
,269
)
-
-
-
- (
32
,124
)
-
-
10
6,90
0
-
依權益
法認列被投資公司
之權益調整
-
-
75,3
68
-
-
-
-
-
-
-
-
未認列
為退休金成本之淨
損失
-
-
-
-
-
-
-
-
(
19,7
36 )
-
-
九十三
年度合併總純益
-
-
-
-
-
-
982,
636
-
-
-
-
九十三
年十二月三十一日
餘額
3,
384,
899
-
76,8
78
326,
654
187,
283
-
1,
057,
649
(
169,
412
) (
19
,736
) (
28
9,03
3 )
-
合併發
行新股
44
4,44
4
-
-
183,
763
-
-
-
-
-
-
-
提列法
定盈餘公積
-
-
-
-
98,2
64
- (
98
,264
)
-
-
-
-
提列特
別盈餘公積
-
-
-
-
-
18
9,14
8 (
18
9,14
8 )
-
-
-
-
發放員
工紅利及董監事酬
勞
-
-
-
-
-
- (
78
,353
)
-
-
-
-
發放現
金紅利
-
-
-
-
-
-
(
518,
831
)
-
-
-
-
盈餘轉
增資
14
8,23
7
-
-
-
-
- (
14
8,23
7 )
-
-
-
-
資本公
積轉增資
74
,118
-
-
(
74,1
18 )
-
-
-
-
-
-
-
員工紅
利轉增資
16
,942
-
-
-
-
- (
16
,942
)
-
-
-
-
累積換
算調整數
-
-
-
-
-
-
-
20
0,51
1
-
-
11
9
依權益
法認列被投資公司
之權益調整
-
-
405,
006
-
-
-
-
-
-
-
-
未認列
為退休金成本之淨
損失
-
-
-
-
-
-
-
-
19,7
36
-
-
合併易
亨公司影響數
-
-
-
-
-
-
-
-
-
-
142,
081
處分子
公司股權
-
-
-
-
-
-
-
-
-
-
4,32
1
九十四
年度合併總純益
-
-
-
-
-
-
1,17
6,48
1
-
-
-
(
10,3
82 )
九十四
年十二月三十一日
餘額
$ 4,
068,
640
$ -
$
481,
884
$
436,
299
$
285,
547
$
189,
148
$
1,18
4,35
5
$ 31
,099
$ -
( $
28
9,03
3 )
$
136,
139
後附
之附
註係
本合
併財
務報
表之
一部
分。
(參
閱勤
業眾
信會
計師
事務
所民
國九
十五
年三
月十
一日
查核
報告
)
董事
長:
經
理人
:
會計
主管
:
160
敦南
科技
股份
有限
公司
及其
子公
司
合併
股東
權益
變動
表
民國
九十
四年
及九
十三
年一
月一
日至
十二
月三
十一
日
單位
:新
台幣
仟元
資
本公
積保
留盈
餘股
東權
益其
他項
目
普
通股
股本
庫
藏股
票交
易長
期投
資合
併溢
額法
定盈
餘公
積特
別盈
餘公
積未
分配
盈餘
累積
換算
調整
數
未認
列為
退休
金
成本
之淨
損失
庫藏
股票
少數
股權
LITE
-ON
SEM
ICO
ND
UC
TOR
CO
RP
OR
ATI
ON
AN
D S
UB
SID
IAR
IES
CO
NSO
LID
ATED
STA
TEM
ENTS
OF
CHAN
GES
IN
SH
AREH
OLD
ERS’
EQ
UIT
Y YE
ARS
END
ED D
ECEM
BER
31,
2005
AN
D 2
004
(In
Thou
sand
s of
New
Tai
wan
Dol
lars
)
C
apit
al S
urp
lus
Ret
ain
ed E
arn
ings
Net
Los
s n
ot
Tr
easu
ry
Un
app
ropr
iate
dC
um
ula
tive
Rec
ogn
ized
Trea
sury
C
omm
on
Stoc
k Lo
ng-
term
Le
gal
Spec
ial
Ret
ain
ed
Tran
slat
ion
as
Stoc
k -
Min
orit
y
Stoc
k
Tran
sact
ion
sIn
vest
men
ts
Mer
ger
Res
erve
R
eser
ve
E
arni
ngs
A
dju
stm
ents
Pen
sion
Cos
t
Cos
t
Eq
uit
y
BALA
NCE
, JAN
UAR
Y 1,
200
4 $
3,
143,
283
$
29
,269
$
1,
510
$
326,
654
$
125,
823
$
-
$
664,
220
$
39,1
58
$
-
$
(62,
990
) $
-
Appr
opria
tion
of p
rior
year
’s e
arni
ngs
Lega
l res
erve
-
-
-
-
61,4
60
-
(6
1,46
0 )
-
-
-
-
Cash
div
iden
ds
-
-
-
-
-
-
(216
,835
)
-
-
-
-
Stoc
k di
vide
nds
216,
835
-
-
-
-
-
(2
16,8
35 )
-
-
-
-
Bonu
s to
em
ploy
ees
and
rem
uner
atio
n to
dire
ctor
s an
d su
perv
isor
s
-
-
-
-
-
-
(3
7,17
2 )
-
-
-
-
Bonu
s to
em
ploy
ees
- st
ock
24,7
81
-
-
-
-
-
(24,
781
)
-
-
-
-
Tran
slat
ion
adju
stm
ent
on lo
ng-t
erm
equ
ity in
vest
men
ts
-
-
-
-
-
-
-
(2
08,5
70 )
-
-
-
Purc
hase
of
trea
sury
sto
ck
-
-
-
-
-
-
-
-
-
(332
,943
)
-
Trea
sury
sto
ck r
eiss
ued
to e
mpl
oyee
s
-
(2
9,26
9 )
-
-
-
-
(3
2,12
4 )
-
-
10
6,90
0
-
Adju
stm
ent
for
capi
tal s
urpl
us f
rom
long
-ter
m e
quity
-met
hod
inve
stm
ents
-
-
75,3
68
-
-
-
-
-
-
-
-
Net
loss
not
rec
ogni
zed
as p
ensi
on c
ost
-
-
-
-
-
-
-
-
(1
9,73
6 )
-
-
Cons
olid
ated
net
inco
me
in 2
004
-
-
-
-
-
-
982,
636
-
-
-
-
BALA
NCE
, DEC
EMBE
R 3
1, 2
004
3,38
4,89
9
-
76
,878
326,
654
187,
283
-
1,05
7,64
9
(1
69,4
12 )
(1
9,73
6 )
(289
,033
)
-
Issu
ance
of
com
mon
sto
ck f
or t
he m
erge
r
44
4,44
4
-
-
183,
763
-
-
-
-
-
-
-
Appr
opria
tion
of p
rior
year
’s e
arni
ngs
Lega
l res
erve
-
-
-
-
98,2
64
-
(9
8,26
4 )
-
-
-
-
Spec
ial r
eser
ve
-
-
-
-
-
189,
148
(1
89,1
48 )
-
-
-
-
Cash
div
iden
ds
-
-
-
-
-
-
(518
,831
)
-
-
-
-
Stoc
k di
vide
nds
148,
237
-
-
-
-
-
(1
48,2
37 )
-
-
-
-
Bonu
s to
em
ploy
ees
and
rem
uner
atio
n to
dire
ctor
s an
d su
perv
isor
s
-
-
-
-
-
-
(7
8,35
3 )
-
-
-
-
Capi
taliz
atio
n of
cap
ital s
urpl
us
74,1
18
-
-
(74,
118
)
-
-
-
-
-
-
-
Bonu
s to
em
ploy
ees
- st
ock
16,9
42
-
-
-
-
-
(16,
942
)
-
-
-
-
Tran
slat
ion
adju
stm
ent
on lo
ng-t
erm
equ
ity in
vest
men
ts
-
-
-
-
-
-
-
20
0,51
1
-
-
119
Adju
stm
ent
for
capi
tal s
urpl
us f
rom
long
-ter
m e
quity
-met
hod
inve
stm
ents
-
-
405,
006
-
-
-
-
-
-
-
-
Net
loss
not
rec
ogni
zed
as p
ensi
on c
ost
-
-
-
-
-
-
-
-
19
,736
-
-
Effe
ct o
f m
erge
Ant
ek S
emic
ondu
ctor
Cor
pora
tion
-
-
-
-
-
-
-
-
-
-
14
2,08
1
Dis
pose
of
subs
idia
ry’s
sha
res
-
-
-
-
-
-
-
-
-
-
4,32
1
Cons
olid
ated
net
inco
me
in 2
005
-
-
-
-
-
-
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合併總純益 $ 1,166,099 $ 982,636 出售固定資產價款 73,049 41,800
調整項目: 受限制資產增加 ( 44,470) ( 11,104)
固定資產折舊費用 684,059 346,447 存出保證金(增加)減少 16,137 ( 25,384)
出租資產折舊 868 - 遞延費用增加 ( 40,542) ( 24,972)
遞延費用攤提 33,617 20,638 土地使用權(增加)減少 12,892 ( 1,655)
無形資產攤提 888 782 投資活動之淨現金流入(出) 731,381 ( 1,578,211)
遞延所得稅費用 85,376 135,168
權益法現金股利 1,575 1,500 融資活動之現金流量
存貨跌價及呆滯損失 81,854 34,057 短期借款增加(減少) ( 45,469) 141,432
處分投資收益淨額 ( 709,951) ( 8,093) 應付短期票券減少 ( 500,084) -
處分固定資產利益 ( 1,221) ( 2,795) 應付公司債減少 ( 500,000) -
處分固定資產損失 7,243 20,760 長期借款減少 ( 4,584,362) ( 371,824)
依權益法認列之投資收益淨額 ( 347,803) ( 286,784) 長期借款增加 4,607,756 1,385,056
長期股權投資已實現跌價損失 54,834 73,346 發放員工紅利及董監事酬勞 ( 78,353) ( 37,172)
其他應收款-關係人融資款兌換 損失
1,022 14,856
發放現金股利
( 518,831) ( 216,835)
其他收入 ( 100) - 轉讓庫藏股 - 45,507
營業資產及負債之淨變動 買回庫藏股 - ( 332,943)
應收票據淨額 ( 20,026) ( 208) 合併現金流入 110,138 -
應收帳款淨額 ( 291,818) ( 344,589) 融資活動之淨現金流入(出) ( 1,509,205) 613,221
應收帳款-關係人 ( 92,499) 49,114
其他應收款 ( 7,065) 87,238 子公司首次併入影響數 16,470 -
其他應收款-關係人 6,551 1,189
存 貨 ( 386,021) ( 171,862) 匯率影響數 52,551 7,402
其他流動資產 18,222 45,722
長期應收票據及款項 ( 1,325) - 本期現金增加數 113,296 357,299
待處分子公司淨資產 ( 38,461) -
應付票據 ( 2,171) 12,708 期初現金餘額 829,992 472,693
應付帳款 502,431 174,607
應付帳款-關係人 ( 60,779) 34,523 期末現金餘額 $ 943,288 $ 829,992
應付所得稅 ( 15,318) 31,275
應付費用 187,405 72,985 現金流量資訊之補充揭露
其他應付款項-關係人 ( 14,529) ( 18,786) 本期支付利息 $ 108,013 $ 45,202
其他應付款項 ( 57,386) 17,972 減:資本化利息 - -
其他流動負債 22,519 ( 18,881) 不含資本化利息之本期支付利息 $ 108,013 $ 45,202
應計退休金負債 11,904 9,129 本期支付所得稅 $ 154,309 $ 74,970
遞延貸項-聯屬公司間利益 2,105 233
營業活動之淨現金流入 822,099 1,314,887 購置固定資產支付現金
本期增置固定資產 $ 942,006 $ 901,147
投資活動之現金流量 期初應付款 10,185 21,885
其他應收款-關係人融資款減少 117,891 78,594 期末應付款 ( 44,997) ( 10,185)
短期投資(增加)減少 658,532 ( 646,907) 增購固定資產支付現金 $ 907,194 $ 912,847
增加長期股權投資 ( 38,593) ( 84,793)
出售長期股權投資價款 881,679 - 不影響現金流量之投資及融資活動
長期股權投資退回股款 2,000 9,057 一年內到期之長期負債 $ 629,123 $ 292,695
後附之附註係本合併報表之一部分。
(參閱勤業眾信會計師事務所民國九十五年三月十一日查核報告)
董事長: 經理人: 會計主管:
162
敦南科技股份有限公司及其子公司
合併現金流量表
民國九十四年及九十三年一月一日至十二月三十一日
單位:新台幣仟元
九 十 四 年 度 九 十 三 年 度 九 十 四 年 度 九 十 三 年 度
營業活動之現金流量 購置固定資產 ( 907,194) ( 912,847)
LITE-ON SEMICONDUCTOR CORPORATION AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF CASH FLOWS YEARS ENDED DECEMBER 31, 2005 AND 2004
(In Thousands of New Taiwan Dollars)
2005 2004 2005 2004
CASH FLOWS FROM OPERATING ACTIVITIES
Decrease (increase) in short-term investments
658,532 (646,907 )
Consolidated net income
$ 1,166,099 $ 982,636
Increase in long-term equity investments
(38,593 ) (84,793 )
Adjustments:
Proceeds from disposal of long-term investments
881,679 -
Depreciation - properties
684,059 346,447
Return of capital on long-term investments
2,000 9,057
Depreciation - rental assets
868 -
Acquisition of properties
(907,194 ) (912,847 )
Amortization - deferred charges
33,617 20,638
Proceeds from disposal of properties
73,049 41,800
Amortization - intangible assets
888 782
Increase in restricted assets
(44,470 ) (11,104 )
Deferred income tax expense
85,376 135,168
Decrease (increase) in refundable deposits
16,137 (25,384 )
Cash dividends from equity-method investments
1,575 1,500
Increase in deferred charges
(40,542 ) (24,972 )
Market decline of inventories
81,854 34,057
Decrease (increase) in land use right
12,892 (1,655 )
Gain on disposal of investments
(709,951 ) (8,093 ) Net cash provided by (used in) investing
activities
731,381 (1,578,211 )
Gain on disposal of properties
(1,221 ) (2,795 )
CASH FLOWS FROM FINANCING ACTIVITIES
Loss on disposal of properties
7,243 20,760
Increase (decrease) in short-term loans
(45,469 ) 141,432
Investment income recognized under the equity method, net
(347,803 ) (286,784 )
Decrease in short-term bills payable
(500,084 ) -
Loss on permanent market decline of long-term investments
54,834 73,346
Decrease in bonds payable
(500,000 ) -
Foreign exchange loss on other receivables from related parties
1,022 14,856
Decrease in long-term debts
(4,584,362 ) (371,824 )
Other revenue
(100 ) -
Increase in long-term debts
4,607,756 1,385,056
Net changes in operating assets and liabilities:
Bonus to employees and remuneration to directors and supervisors
(78,353 ) (37,172 )
Notes receivable
(20,026 ) (208 )
Cash dividends
(518,831 ) (216,835 )
Accounts receivable
(291,818 ) (344,589 ) Proceeds from reissuance of treasury stock to
employees
- 45,507
Accounts receivables from related parties
(92,499 ) 49,114
Purchase of treasury stock
- (332,943 )
Other receivables
(7,065 ) 87,238
Cash resulting from a merger
110,138 -
Other receivables from related parties
6,551 1,189 Net cash provided by (used in) financing
activities
(1,509,205 ) 613,221
Inventories
(386,021 ) (171,862 ) EFFECT OF FIRST-TIME CONSOLIDATION OF SOME
SUBSIDIARIES
16,470 -
Other current assets
18,222 45,722
EFFECTS OF EXCHANGE RATE CHANGES
52,551 7,402
Long-term notes and accounts receivable
(1,325 ) -
NET INCREASE IN CASH
113,296 357,299
Assets to be disposed of, net
(38,461 ) -
CASH, BEGINNING OF YEAR
829,992 472,693
Notes payable
(2,171 ) 12,708
CASH, END OF YEAR
$ 943,288 $ 829,992
Accounts payable
502,431 174,607 SUPPLEMENTAL DISCLOSURE OF CASH FLOW
INFORMATION
Accounts payable to related parties
(60,779 ) 34,523
Interest paid
$ 108,013 $ 45,202
Income tax payable
(15,318 ) 31,275
Less: Interest capitalized
- -
Accrued expense
187,405 72,985
Interest paid (net of amount capitalized)
$ 108,013 $ 45,202
Other payables from related parties
(14,529 ) (18,786 )
Income tax paid
$ 154,309 $ 74,970
Other payables
(57,386 ) 17,972
CASH PAID FOR ACQUISITION OF PROPERTIES
Other current liabilities
22,519 (18,881 )
Acquisition of properties
$ 942,006 $ 901,147
Accrued pension cost
11,904 9,129
Payable, beginning of year
10,185 21,885
Deferred credits - intercompany profits
2,105 233
Payable, end of year
(44,997 ) (10,185 )
Net cash provided by operating activities
822,099 1,314,887
Cash paid
$ 907,194 $ 912,847
CASH FLOWS FROM INVESTING ACTIVITIES
NONCASH INVESTING AND FINANCING
ACTIVITIES
Decrease in other receivables from related parties
117,891 78,594
Current portion of long-term debts
$ 629,123 $ 292,695
The accompanying notes are an integral part of the consolidated financial statements.
(With Deloitte & Touche audit report dated March 11, 2006)
163
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
164
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
壹. 財務狀況檢討分析 Financial Status Review and Analysis
單位:新臺幣仟元 Unit: NT$1,000
差 異 Variance 年度 Year 項目 Item
94 年度 Year 2005
93 年度 Year 2004 金額 Amount %
流動資產 Current Asset 3,934,028 3,551,282 382,746 10.78
長期投資 Long Term Investment 5,540,615 3,986,629 1,553,986 38.98
固定資產 Property 2,420,174 725,502 1,694,672 233.59
無形資產 Intangible assets 0 3,194 -3,194 -
其他資產 Other Assets 172,247 25,952 146,295 563.71
資產總額 Total Assets 12,067,064 8,292,559 3,774,505 45.52
流動負債 Current Liabilities 3,798,342 2,114,965 1,683,377 79.59
長期負債 Long Term Liabilities 1,378,316 1,073,215 305,101 28.43
其他負債 Other Liabilities 502,467 549,197 -46,730 -8.51
負債總額 Total Liabilities 5,679,125 3,737,377 1,941,748 51.95
股東權益總額 Total Shareholders’ Equity 6,387,939 4,555,182 1,832,757 40.23
(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。
資產總額增加:主要係產品銷售情況良好,銷售金額增加致應收款項增加;購併立生半導體公司導致應收款項、存貨、
長期投資增加;因應環境變化增加對海外生產據點及研發等投資。
負債總額增加:主要係本期營運情形良好,進貨增加致應付款項增加;購併立生半導體公司,致增加銀行融資借款。
股東權益增加:主要係本期獲利較 93 年度增加及合併立生半導體公司發行新股。
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:
Increase in total assets: The main reason was the excellent sales increase which boosted our accounts
receivable. The acquisition of Antek had increased our Accounts Receivables and Inventory. Increased in Long Term Investment:To cope with in market shifts and in business climate change, we
have tried to strengthen our overseas production and to step up investing in research and development
work.
Increase in total liabilities: The main reason behind such changes was that good business necessitated
more company procurement which further enlarged our accounts payable. Furthermore, the acquisition
of Antek has increased our financial loans from the banks.
Increased in Share holders equity: The main reason was due to the Operating Profit increased and the
acquisition of Antek increased our shares issued.
All the above indicate that financial condition of the company is good and stable.
165
(二) 本公司最近二年度流動負債及一年內到期之長期負債發生變動的主要原因及其影響與未來因應計劃。
本公司 94 年度購併立生半導體公司,承擔其原有長短期融資借款,致流動負債及一年內到期之長期負債增加,為挹注
長期性營運資金,保持良好之短期流動性並提高償債能力,已完成處分投資達成改善財務結構目的,未來將以營運獲利
資金償還借款。
(2) The effects and reasons for the change in current liabilities for the last two years and the long term debt to be due
within a year and our plans to cope with them :
LSC acquired Antek Semiconductor corp., and absorbed their long and short term debt, which caused our current
liabilities and long term debt within a year to increase. To inject long term operation cash flow and to maintain a
good current ratio and our ability to clear debts, had improved our financial structure through execution of our
investments. In the future, we plan to use our profit to clear debts.
貳. 經營結果檢討分析 Review and Analysis of the Results of Operations
(一)經營結果比較分析
Breakdown of the Results of Operations and Comparative Analysis
單位:新臺幣仟元 Unit: NT$1,000
94 年度 2005 93 年度 2004
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
$10,035,063 $8,701,885 1,333,178 15.32
減:銷貨退回 Less : Sales Returns
205,523 74,578 130,945 175.58
銷貨折讓 Sales Allowances
52,475 13,513 38,962 288.33
營業收入淨額 Net Sales
9,777,065 8,613,794 1,163,271 13.50
營業成本 Cost of Sales
9,172,998 7,540,308 1,632,690 21.65
營業毛利 Gross Profit
604,067 1,073,486 (469,419) (43.73)
已實現毛利 adjusted gross profit
601,949 1,073,205 (471,256) (43.91)
營業費用 Operating Expenses
772,855 573,053 199,802 34.87
營業利益(損失) Operating Income (loss)
(170,906) 500,152 (671,058) (134.17)
營業外收入 Non operating income and gains
1,674,448 833,316 841,132 100.94
營業外費用 Non operating expenses and losses
169,115 146,660 22,455 15.31
繼續營業部門稅前淨利 Income before income Tax
1,334,427 1,186,808 147,619 12.44
所得稅 Income tax expense
157,946 204,172 (46,226) (22.64)
繼續營業部門稅後淨利 Net income
1,176,481 982,636 193,845 19.73
166
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. 營業收入淨額增加:主要係景氣回升,銷售量增加,另本年度購併立生半導體公司擴充產品線,致營收大幅成長。
2. 營業毛利增加詳下說明。
3. 營業利益減少:主要係因購併立生半導體公司後,短期晶圓代工產能利用率尚低,影響獲利所致。
4. 營業外收入及利益增加:主要係因海外投資獲利及處分投資收益增加所致。
5. 營業外費用及損失增加:主要係因購併立生半導體公司,概括承受其長短期融資貸款,致利息費用增加所致。
6. 綜上所述,繼續營業部門稅前淨利由於本年度海外投資持續成長獲利,故較上年度增加。
1. Sales increased : Sales increase due to an improvement in global economy, the acquisition of Antek had expanded
Our product lines and increased our revenue
2. Gross Profit Improvement as explained below :
3. Operating Profit decreased : The major reason being a low utilization of the 6 inch fab acquired.
4. Increased in Non Operating income and gains : Due to an execution of long term investment and profit injected by
overseas investment
5. Non operating expenses and loss increased : LSC acquired all the long and short term loans of Antek which also
caused increased in interests.
6. To conclude, our overseas investment continued to inject to our Profit before tax.
綜上分析結果,本期經營結果較上期具長足成長,然市場競爭激烈,未來業務以朝向產業垂直整合、投入高附加價產品之研
發及持續有效控制成本等,以為因應。
This two-year period saw very handsome expansion of our business activities, although competition in the market was
extremely keen. To cope with such difficulties, we will move toward vertical integration of our operations; more
investment in R&D work on products of high added value; and continued and effective control of cost. (二)營業毛利變動分析 An Analysis in changes in Gross Profit
單位:新臺幣仟元 Unit: NT$1,000
差 異 原 因 Variance
前後期增 減變動數 Changes
售價差異 Sales price variance
成本價格差異
Cost price variance
數量差異 Quantity variance
銷售組合差異
Sales Mix variance
營業毛利 Gross Profit
(469,419) (994,320) 567,438 89,505 (132,042)
說 明 Remarks
營業毛利減少主要係影像感測器、表面黏著及二極體削價競爭及晶圓代工產能利用率低
所致。 Decrease in gross profit was due largely to an ASP drop in CIS, SMD and bridge rectifiers and to the low capacity utilization of the foundry.
167
參. 現金流量檢討分析 Review and Analysis of Cash Flow
現金流量之檢討與分析表(Cash Flow: Review and Analysis)
單位:新臺幣仟元 Unit: NT$1,000 現金不足額之補救措施
Cash deficiency 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
投資計劃 Investment plan
理財計劃 Financial plan
431,668 636,814 675,753 392,729 - -
1.本公司 94 年度現金流量變動情形分析:
(1) 營業活動:本業雖因短期晶圓代工產能利用率低致獲利減少,惟透過營運資金有效運用,且轉投資獲利匯入,
致產生正的淨現金流入636,814仟元。 (2) 投資活動:對處分債券基金及海外投資,致產生淨現金流入971,306仟元。 (3) 融資活動:發放93年現金股利及償還借款,致產生淨現金流出1,647,059仟元。
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 2005:
(1). Operations activities: Operating profit decreased due to a low foundry capacity utilization, but due to an efficient operation cash operation, and an injection of investment proceeds, brought a net cash flow of 636,814thousands.
(2). Investing activities: Execution of bonds & overseas investment brought a net cash in of 971,30 6 thousands.
(3). Financing activities: Distribution of cash dividends of 2004 and returned of loans, caused a net cash out of 1,647,059 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.
單位:新臺幣仟元 Unit: NT$1,000 現金不足額之補救措施
Cash deficiency 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
投資計劃 Investment plan
理財計劃 Financial plan
392,729 1,114,996 1,144,231 363,494 - -
未來一年現金流量變動情形分析 營業活動:預計影像事業及分離元件事業營收持續成長,晶圓代工事業產能利用率提升,致營運活動淨現金流入。 投資活動:預計處分投資獲利,擴充晶圓代工生產線及海外生產據點,現金淨流入 41,556仟元。 融資活動:預計清償聯貸案借款及發放股利,致現金流出1,185,787仟元。
Analysis of cash flow in a year
Operation activities : Image and Discrete business will continue to grow, together with increase in capacity utilization of foundry business, will cause operation net cash in. Investing activities : Expect to execute investment, expand foundry capacity and overseas production sites, net cash in of 41,556 thousands. Financing activities : Expect to return syndicate loans and execute cash dividends, causing a net cash out of 1,185,787 thousands.
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肆. 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.
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計 劃 項 目
Planned Item
實際或預期之資
金來源
Estimated or Actual Source of funds
實際或
預期之
完工日期
Estimated End Date of projects
所需資金
總額
Total expense
93 年
度
Year 2004
94 年
度
Year 2005
95 年
度
Year 2006
96 年
度
Year 2007
97 年
度
Year 2008
98 年
度
Year 2009
99 年
度
Year 2010
其他轉投資 Investment
教南科技(無錫)有限公司
Liteon Semiconductor (Wuxi) Co. Ltd
自有資金及貸款
Self Fund & Bank Loans
98 USD18,000
7,000 - 3,000 3,000 3,000 2,000 -
菲律賓敦南股份有限公司 Dyna Image Corp., Philippines
自有資金及貸款
Self Fund & Bank Loans
95 USD8,000 500 6,500 1,000 - - - -
上海旭福電子有限公司 Shanghai Seefull Electronic Co.,
Ltd
自有資金及貸款
Self Fund & Bank Loans
95 USD5,000 - - 5,000 - - - -
敦南微電子(無錫)有限公司 Liteon Microelectronics (Wuxi)
Co., Ltd
自有資金及貸款
Self Fund & Bank Loans
94 USD12,000 4,500 7,500 - - - - -
購置設備 Purchase of equipment
金屬後氧化層蝕刻機 Metal Etcher
營運資金 Operating cash
95 NTD70,000 - - 70,000 - - - -
金屬濺鍍機 Sputter
營運資金 Operating cash
95 NTD59,040 - - 59,040 - - - -
高電流離子植入機 High Current Ion Implanter
營運資金 Operating cash
95 NTD18,645 - - 18,645 - - - -
其他機器設備 Other machinery
營運資金 Operating cash
95 NTD166,453 - - 166,453 - - - -
(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。 To better meet our plan to expand our operat ion scale, we increased our
subsidiar ies overseas product ion capacity and reduce the unit product ion cost through economy of scale. We expect the project to help increase the company’s prof i tabi l i ty.
(三 )預計可增加之產銷量、值及毛利
(Expected increase in production, sales & gross profit) 現有機台經擴充後預計於九十五年第二季完工,估計可增加之產銷量、值及毛利
如下:
169
Capacity expansion is expected to be completed in the second quarter of 2006. The following table shows the estimated increase of production, sales and gross profit margin after expansions :
單位:新台幣仟元 Units: NT$1,000
年度 Year
生產量(片)
Production volume (in units)
銷售量(片)Sales volume (in units)
銷售值 Sales volume (in dollars)
毛利 Gross profit
2006 15,000 14,160 127,242 36,648
2007 30,000 28,320 254,484 73,296
2008 30,000 28,320 254,484 73,296
2009 30,000 28,320 254,484 73,296
2010 30,000 28,320 254,484 73,296
伍.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.
(一) 轉投資分析表(Analysis of Investment in Outside Companies)
單位:新臺幣仟元 Unit: NT$1,000 說明
Description
項目 Item
金額(註) Amount(*)
政策 Policy
獲利之主要原因
Major reasons for profitability
改善計畫 Improvement
Plans
未來一年投資計畫
Investment plan within a year
菲律賓敦南股份有
限公司 Dyna Image Corp.,
Philippines
94 年度投資 Investment in
2005 USD6,500 累積投資
Accumulated Investment USD14,819
生產基地 Production Site
生產順利運轉達
到規模經濟 Improved
production and reached
economies of scale
- -
敦南微電子(無錫)
有限公司 Liteon
Microelectronics (Wuxi) Co., Ltd
94 年度投資 Investment in
2005 USD7,500 累積投資
Accumulated Investment USD12,000
生產基地 Production Site
尚在建廠中 Production
Facilities under construction
- -
註:本年度投資金額超過實收資本額百分之五者。 * :Included are only such cases in which total invested capital exceeds paid-in capital by 5%.
170
(二) 未來一年投資計劃(Investment Plans for the Coming Year)
單位:仟元 Unit: $1,000
投資標的 Investment
資金來源 Sources of Fund
預計投資金
額 Estimated investment
投 資 目 的 Investment Target
敦南科技(無錫)有限公司 Liteon Semiconductor
(Wuxi) Co. Ltd
自有資金及貸款
Self Fund & Bank Loans
USD 3,000擴大生產線達到生產規模,有效控制成本
Expand Production lines to reach economies of scale, effective cost control
上海旭福電子有限公司 Shanghai Seefull Electronic
Co., Ltd
自有資金及貸款
Self Fund & Bank Loans
USD 5,000擴大生產線達到生產規模,有效控制成本
Expand Production lines to reach economies of scale, effective cost control
購置設備 Equipment Purchase
自有資金及貸款
Self Fund & Bank Loans
NTD 314,138擴大生產線達到生產規模,有效控制成本
Expand Production lines to reach economies of scale, effective cost control
陸.風險管理之檢討分析 Risk Control: Review and Analysis
(一) 、風險因素(Risk Factors)
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
94 年度(仟元) Year 2005 (in NT$1,000)
利息收支 Interest, paid/received
(71,367)
兌換損益 Foreign exchange rate change
13,887
(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。
171
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. 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。針對資金貸與他人部份,截至 94.12.31 資金貸與 FabTech 餘額
為美金 0 元,截至目前為止並無資金貸與之情事;然本公司從事遠期外匯合約交易及利率交換合約交易
等衍生性商品交易之目的,主要係為規避以外幣計價之淨資產或淨負債因匯率波動之風險與浮動利率計
息負債之利率波動,均屬規避風險為目的之交易活動,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. Our loan to FabTech stood at
US$0.00 on December 31, 2005. Up to this day, the company extended no loans to outsiders. Our 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) 截至 94.12.31 衍生性商品交易合約金額(Derivatives contracts up to December 31, 2005)
單位:新臺幣百萬元 Unit: In Million dollar
交易種類 Type
幣別 Currency
名目本金 Principal
固定利率 Fixed
interest
市場利率 Market rate
結算日 Settlement
date
到期日 due date
USD $7.14 $3.57 total $10.71
3.62% 3.82%
4.24313% 4.24313%
三個月/ 次 3 months
95.01.2701/27/06
利率交換合
約 Interest
rate swap NTD $238 $119 total $357
2.27% 2.57%
1.429% 1.429%
三個月/ 次 3 months
95.01.2701/27/06
(2) 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.
(3) 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)
172
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及為規避外幣計價之淨資產
或淨負債之匯率波動風險而從事之遠期外匯合約交易,九十四年度認列損失計NTD5,983仟元及NTD120仟元,分別帳列利息費用及兌換損失。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. 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. In fiscal year 2005, losses due to such risks amounting to NTD5,983,000 and NTD120,000 were charged to interest payments and foreign exchange losses respectively.
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.
項次 item
計畫開發之產品 Under Development Products
目前開發進度 Progress
應再投入之
研發費用 R&D
Expenditure
預計完成量
產時間 MP Date
1 Ultra low cost mono 200dpi CIS 超低成本單色 200dpi CIS
設計修改階段 In Re-Design
2,000,000 3Q, 06
2 Low noise 3.3V 4Mhz color 600dpi CIS 低雜訊 3.3V 彩色 600DPI CIS
設計階段 In Design
3,000,000 4Q, 06
3 Low cost 3.3V 2Mhz color 1200dpi CIS 低成本 3.3V 彩色 1200DPI CIS
設計階段 In Design
6,000,000 1Q, 07
4 High speed 3.3V 3-channel color 1200dpi CIS 高速 3.3V 彩色三通道 1200DPI CIS
設計修改階段 In Re-Design
3,000,000 4Q, 06
5 Linear fingerprint image sensor for mobile phone 手機用線性指紋影像感測器
設計階段 In Design
6,000,000 2Q, 07
6 Laser mouse image sensor 雷射滑鼠感測器
設計修改階段 In Re-Design
5,000,000 4Q, 06
7 CCM Auto focus Development CCM 自動焦距研發 Function Testing 驗證 1,000,000 3Q’ 06
8 2 Mega Pixel CCM New Product Development 200 萬畫素 CCM 新產品研發
Resolution Testing 畫質驗證中 2,000,000 2Q’ 06
9 3 Mega Pixel CCM New Product Development 300 萬畫素 CCM 新產品研發
Resolution Testing 畫質驗證中 4,000,000 3Q’ 06
10 Automatic 生產測試計畫 系統研發中 System Development
3,000,000 4Q’ 06
173
項次 item
計畫開發之產品 Under Development Products
目前開發進度 Progress
應再投入之
研發費用 R&D
Expenditure
預計完成量
產時間 MP Date
11 6A Triac wafer develop 6A 閘流體晶片研發
Function Testing 驗證 2,500,000 1Q'06
12 High current SF wafer develop 高電流快速回復整流器晶片研發
Function Testing 驗證 2,000,000 2Q'06
13 6A TRIAC TO-220 Thyristor Package 6A 非絕緣封裝閘流體
Sample Testing 試樣品階段 500,000 2Q'06
Research & develop 3KP/5KP bi-directional TVS
14 開發 3KP/5KP 雙向 TVS 突波電壓吸收器
Sample Testing 試樣品階段 300,000 2Q'06
Research & develop 15KP bi-directional TVS
15 開發 15KP 雙向 TVS 突波電壓吸收器
Sample Production 樣品製作階段 500,000 3Q'06
16 800 V Thyristor wafer develop 800V 閘流體晶片研發 In Design 設計中 5,000,000 3Q'06
17 TO-126 Thyristor package 非絕緣封裝閘流體
In evaluating 技術評估中 26,000,000 4Q'06
18 Low capacitance TSPD wafers 低電容過電壓保護器件晶片開發 Function Testing 驗證 2,000,000 4Q'06
19 Flat SMD Rectifier 超薄平腳式表面黏著整流器
In evaluating 技術評估中 1,000,000 4Q'06
20 Low voltage TSPD wafers 低電壓過電壓保護器件晶片開發 In Design 設計中 3,000,000 4Q'06
21 BCD 製程穩定度測試階段 Process Stability
1,500,000 2006/12/9
22 0.6um CMOS DPDM 製程穩定度測試階段 Process Stability
1,000,000 2006/12/9
23 Custom Process I 樣品驗證階段 Qualification
1,000,000 2006/5/30
24 Custom Process II 起始階段 Initial 2,000,000 2006/9/30
未來影響研發成功之主要因素(Major factors/requirements of successful R&D work in the future.):
* 1-6 項的成功,牽涉到設計準則的準確性,尤其事先的摹擬及事後驗證的詳細程度都是重點,另外人員的經驗
及晶圓製程可靠性也不可忽視. * 1-6 Success in developing these products is predicated on accurate and correct design guidelines; even
more, on meticulous simulation and checking before and after completion of R&D work; and also on the experience of staff and workers; and on the reliability of the chip-making process.
* 7-10項: Hot bar new process 的成功在於人員的訓練及機台之精確度, PCB 設計也要一此特殊製程調整. * 7-10, Success of the Hot bar new process depends on the precision of employee operation, and how well we fine tune the PCB design.
174
*11-20 產品封裝的成功,牽涉到設計準則的準確性,尤其是事先的模擬及事後驗證,此外,製程的可靠性與設
備的穩定性也不容忽視. *11-20 Success in packaging these products depends on accurate and correct design guidelines, even
more, on meticulous simulation and checking before and after completion of R&D work; and also on the reliability of the manufacturing process as well as the stability of equipment and installation.
*21-22 項的製程開發是否成功,在於事前的規格訂定、製程模擬、人員經驗,目前重點在於 Poly 製程的準
確性與穩定度,及可靠性驗證. *21-22, The success on item 1 and 2 are strong dependent on device spec, process simulation, and the
experience on the processes and devices as well. We have been through those stages. The further expense would be used on controlling the stability of high precision poly resistor, and building the reliability of the technology.
*23-24 為技轉製程,重點在於精確的製程複製能力、人員經驗、溝通能力,目前重點在 BPSG defect 與 CP yield
enhance. *23-24, Item 3 and 4 are basically transferred from customer. The success on item 3 and 4 are strong
dependent on the ability of process copy, engineer experience and communication between both sides. We would expect to put the expense on some critical process, such as BPSG defect and yield enhancement activity. 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 and financial development. Therefore, we are determined and will do our best to keep the company on the leading edge of science/technological development.
175
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,且規劃進入資本市場,成為上市櫃公
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. And we have been carrying out plans to enter the capital market, to publicly float our parent company and subsidiaries either as listed or as “over the counter” companies. 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、最近年度及截至年報刊印日止,進行併購之預期效益及可能風險:
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):
1. 進行併購之預期效益 Expected Benefits of M&A Action
本公司與立生公司之結合,將有助於整合整體資源,加速提供客戶功能更完整的新產品,進而提
升整體營運績效,茲將合併後對本公司預期產生之效益分述於下: Our merger/acquisition with the Antek Semiconductor Corporation will help the integration of all
our resources. That leads to a more extensive array of new products for our clients, and more efficient operations for our company. The expected benefits are:
(1) 研發、技術方面 (In R&D and technological development)
立生公司之 6 吋晶圓廠兼具高壓 CMOS 製程,5V CMOS 製程,Bipolar 製程及 DMOS 製程,5V CMOS製程技術能力涵蓋 0.5 微米、0.6 微米、0.8 微米、1.0 微米的 Single Poly、Double Poly、Single Metal與多層 Metal;Bipolar 技術已將 2 微米製程大幅縮小至 1 微米製程以提高客戶競爭力;CMOS 高壓技
術包括 12V、18V、40V 等;DMOS 有 60V 至 600V 製程,最後將會針對客戶個別需求開發 BiCMOS、CDMOS 或 BCD 製程,以達到客戶產品最佳化為未來發展目標。
合併後,運用立生公司多年在類比 IC領域之晶圓代工製程技術與經驗,將可協助本公司開發 Linear Sensor 及 CMOS Sensor 產品,將可大幅提升本公司未來在 Sensor 之市場佔有率,並開發 Power Transistor(功率電晶體)含 Power MOS、IGBT(絕緣閘阻隔型雙極性電晶體)及 Power IC 等產品,完整
進入分離式半導體市場。 The 6-in Wafer Plant of the Antek Semiconductor Corporation has the Technological and
physical capability of using the following manufacturing processes: high pressure CMOS, 5V CMOS, Bipolar and DMOS processes. The 5V CMOS technology can handle single poly, double poly, single metal and multi-layer metal processes of 0.5 micrometer, 0.6 micrometer, 0.8 micrometer and 1.0 micrometer chips. In Bipolar technology Antek has phased out most of its 2 micrometer work and replaced that with 1 micrometer processing in order to help clients raise their competitive advantages in the market. Its high- power CMOS technology includes 12V, 18V, and 40V processes and its DMOS technology included 60V to 600V processes. Finally, to meet individual needs of various customers, Antek has worked out, as its final goals, BiCMOS, CDMOS, or BCD manufacturing processes to optimize products of its customers.
After the merger, the technology and experiences in analog IC manufacturing processes which Antek developed as an OEM/ODM supplier, will ensure us a head start in developing linear sensor and CMOS sensor products. They would eventually and substantially raise our share in the global sensor market. These technology and experiences will also help us develop and produce power
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transistors, including power CMOS, IGBT, power IC and other products so that we could extend our reach into the discrete semi-conductor products market.
(2) 銷售獲利能力 (In marketing and profit margin expansion)
本公司與立生公司合併後,本公司的 High Voltage MOSFET 及電源管理 IC 產品可望在既有晶圓加
工外,發展自有的低功率 MOSFET 及混合訊號 IC 等產品,提升內部製造機會,一舉提升立生 6 吋晶
圓廠的產能利用率和製程能力;再加上本公司原已擁有 3 吋、4 吋及 5 吋晶圓廠,因此合併後在分離
式元件及電源管理 IC 晶片上之生產成本更具競爭優勢。 本公司之分離式元件及類比事業群過去一直以較低階之二極體整流器為主,合併立生公司後,將
跨入佔分離式半導體 50%以上的 Power MOSFET領域,以及開發類比 IC中的電源管理晶片(PWM IC)的研發和行銷工作。合併後產品線更加完整,藉由整流器、電源元件及 PWM IC,提供既有 3C 客戶
群完整的功率整合解決方案。 故合併後,因營運規模擴大,商品多元化,可強化本公司的接單能力;同時透過生產的整合及技
術經驗分享,達成產品品質與成本的穩定改善,提升產品市場競爭力。 On the other hand, the high-voltage MOSFET and power management IC products Liteon
Semiconductor (the parent company) is developing are expected to move beyond the wafer processing stage into low-consumption MOSFET and mix-signal IC products that we would have a good chance of manufacturing in our own plants. These development and capabilities on our part will greatly lift the utility rate and production capacity of Antek’s 6-in Wafer Plant. In addition, the increase in Antek’s production, plus the capacity in our own 3-in, 4-in and 5-in wafer plants will greatly enhance the economy of scale and expand the superior competitive advantage (in the production of discrete components and power management IC wafers) we already enjoy.
The Discrete & Analog Biz Group of our company used to produce mainly diode rectifiers of a low degree of sophistication. Now, after our merger with Antek, the Biz Group is going to move into: 1/ power MOSFET production which commands more than 50 percent of the discrete semi-conductor market, and 2/ R&D work on analog PWM IC and its marketing and promotion campaigns. All these mean that after the merger, our products offerings will be even more complete, ranging from rectifiers, power supply components to PWM ICs. Our existing 3-C customers can benefit from our offer of an all-embracing solution to their functions integration problems.
In conclusion, we can say that the merger will strengthen our hand in handling greater volumes of orders. It expands our operational base and increases categories of products we offer. Meanwhile, through integration of production activities and sharing of technology and experiences, the merger steadily improves the quality and cost of our products and beefs up their competitive advantage in the market.
1. 進行併購之可能風險 ( Risks/Possible Pitfalls of M&A)
本次合併的主要目的乃在於追求雙方公司股東價值的增加,而如何有效控管併購所可能產生的風
險則是影響本次併購成敗的重要關鍵之一,茲將本次購併可能之風險說明如下: The purpose of this merger is to enhance the net worth of the shareholders of both companies.
The key to achieving this purpose is an effective control of the risks attending the merger. These risks include:
(1) 財務風險 ( Financial risks )
雙方公司合併進行的過程中必需對彼此資產及財務營運狀況有確實的瞭解;在解讀標的公司之相
關財務資料,包括公開說明書、營運計劃或是財務報告等,存在有標的公司是否隱瞞損失或誇大收益
之情形、資產是否高估、負債未入帳部分的影響數是多少、是否有任何財務議題會導致交易破局等風
險。惟立生公司之財務報告已經專業的會計師查核簽證,故財務風險應可降至最低。 Throughout the M&A process, each party should understand clearly and thoroughly the status
of the operations and finances of the other party, including that recorded in statements to the public, operational plans and financial reports such as:
Instances of concealing losses, exaggerating income or over-estimating assets. How much are debts unrecorded? How does that affect a company’s financial condition? Are there financial issues
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that could scuttle the merger negotiations? In this case involving our two companies, financial reports of Antek have been thoroughly
examined and checked by our auditors. Therefore, financial risks are considered extremely low.
(2) 整合風險 (Risks in post-merger integration) 合併後,如何整合雙方企業,是最艱巨的一項課題,甚至將直接影響到併購的成敗;內部人事政
策之協調、ERP 系統的整合、經營權的安排及企業文化差異之消弭等,皆需縝密的規劃與有效的執行
力。 After the merger, the task of integrating the two companies is an extremely difficult but also
most important test that could directly “make or break” the merger. Thorough going plans and effective implementation are both imperative over such vital questions as:
How to coordinate and harmonize personnel and job assignment matters? How to integrate ERP programs? How to organize the management and allocate powers and resources? How to eliminate cultural clashes and disharmony between the two companies?
(3) 經營風險 (Risks in operating the business)
合併的風險之一即是無法達到原先雙方公司合併之目的,進而發揮合併綜效; 甚者,因無法準確
預期合併綜效,將導致無限的經營風險,如高估營收綜效與規模經濟,或者產業及市場變化過快、原
有客戶群流失與管理階層改變等,皆有可能使原先之合併目的無法達成,產生經營上之風險。 本公司為了減少上述可能產生之風險與損失,以確保併購案成功並達成合併綜效,最終創造股東
價值,已委託專業的財務顧問、律師及會計師等進行專業諮詢,對本合併案提供深入之協助,以有效
控管所有於併購時可能發生之風險。 There is always the risk that a merged company cannot achieve the goal set for it and the
synergy expected fails to realize. Unfulfilled expectations may disappoint, and may even lead to worse failures. Setting unreasonably high and unreachable goals, over-estimating the benefits from favorable general business climate, unexpected market fluctuations, unexplainable loss of loyal customers and change in management are some of the factors that make it impossible for the merger to live up to its original expectations. These are indeed the risks in operating the merged business.
To eliminate or minimize these risks and loss, to make the merger a success and to fully develop the synergies expected, our company has entrusted expert financial counselors, lawyers and accountants to conduct a comprehensive in-depth study of possible risks of the merger so that we can control them effectively and in time.
8、最近年度及截至年報刊印日止,擴充廠房之預期效益及可能風險:無 Expected Benefits and Risks Associated with Expansion of Plants in the Latest Calendar Year and Current Year (up to the day this Annual Report goes to press): None
9、最近年度及截至年報刊印日止,進貨或銷貨集中所面臨之風險:
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,94 年度前三大進貨供應商之比重達 84%,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。 We rely mainly on our subsidiaries overseas for supplies. In Calendar Year 2005 the top three
of them shipped to us 84 percent of all the supplies we needed. In spite of this, the risk of concentration of procurement is not unduly heavy, when we consider that things are arranged in
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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)為 LITE-ON JAPAN 及 FLEX-IND(M) SDN BHD,合計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) were Lite-On Japan and Flex-Ind (M) SDN BHD. Together their 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、最近年度及截至年報刊印日止,董事、監察人或持投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及風險: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、最近年度及截至年報刊印日止,經營權之改變對公司之影響及風險:無
Risks and Other Effects Associated with Change of Management in the Latest Calendar Year and Current Year (up to the day this Annual Report goes to press): None
12、其他重要風險 : 無
Other Grave Risks in the Latest Calendar Year and Current Year (up to the day this Annual Report goes to press): None
(二) 、訴訟或非訟事件風險 (Risks Involving Lawsuits and Other disputes):
1、 公司最近二年度及截至公開說明書刊印日止已判決確定或目前尚在繫屬中之訴訟、非訟或行政爭訟事
件,其結果可能對股東權益或證券價格有重大影響者,應揭露其系爭事實、標的金額、訴訟開始日期、
主要涉訟當事人及目前處理情形:無。
Are there any lawsuits, administrative court cases or other disputes in which sentences have already been handed down, or persons involved are still imprisoned; which will have grave effect on our shareholders equity or our company’s stock prices; and details of which (including disputed dates, offered prices of tenders, the date lawsuit is filed, names of involved parties and actions the company have taken) should be made available to the authorized? None
2、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,最近二年度及
截至公開說明書刊印日止已判決確定或目前尚在繫屬中之訴訟、非訟或行政爭訟事件,其結果可能對公
司股東權益或證券價格有重大影響者:
In the latest two calendar years and the current year (up to the day this public statement goes to press) is there a company director, supervisor or holder of 10 percent or more of company shares who has been involved in lawsuits, administrative court cases or other disputes, and sentenced by the court, or is still imprisoned, and the case(s) greatly and adversely affect our shareholders equity and/or our stock prices?
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本公司董事、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,最近二
年度及截至公開說明書刊印日止,並無對本公司股東權益或證券價格有重大影響之訴訟、非訟或行政爭
訟事件。
In the latest two calendar years and the current year (up to the day this public statement goes to press), none of our directors, supervisors, senior executives in control of operations or holders of 10 percent or more of company shares is involved in lawsuits, administrative court cases or other disputes whose outcome could exert grave and adverse effect on our shareholders equity and our stock prices.
3、公司董事、監察人、經理人及持股比例超過百分之十之大股東,最近二年度及截至公開說明書刊印日止
發生證券交易法第一百五十七條規定情事及公司目前辦理情形:無。
In the latest two calendar years and the current year (up to the day this public statement goes to press), is there any company director, supervisor or holder of 10 percent or more of company shares who has committed or experienced actions or happenings specified in Article 157 of the Securities Trading Laws? What actions have been taken by the company in response to it? : No such case has been reported.
(三)、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.
(四)、其他重要事項:無。 Other Important Matters:No other important matters have been reported.
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公司治理運作情形 Operations and Management of the Company
壹、 上市上櫃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形
及原因: Management & Operations of Listed and Over-the-Counter Companies: Difference between Theoretical Models and Real World Conditions How & Why:
項目 Item 運作情形
Operations: theoretical model
與上市上櫃公司治理實務守則
差異情形及原因 Difference from real world
conditions: Why? 一、公司股權結構及股東權益
Composition of company equity and stockholder rights.
1. 公司處理股東建議或糾紛等問
題之方式 Ways to handle stockholders’
suggestions and disputes 2. 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 Safekeeping of name lists of
major stockholders who control the company and of those in ultimate control of them
3. 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 and fire- wall system with affiliates
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. 已訂定子公司營運管理辦法並執
行之。 We have worked out business
operation plans for affiliates and have put these plans into practice.
尚符合「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.”
尚符合「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.”
尚符合「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.”
二、董事會之組成及職責
Composition of Board: its duties and competencies
公司設置獨立董事之情形 Installing independent directors 定期評估簽證會計師獨立性之
情形 Periodic assessment of
independence of accountants.
設有二席獨立董事。 Two independent directors
have been installed. 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
尚符合「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.”
尚符合「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.”
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項目 Item 運作情形
Operations: theoretical model
與上市上櫃公司治理實務守則
差異情形及原因 Difference from real world
conditions: Why? 三、監察人之組成及職責
Composition of Supervisor Group: Its duties & competencies
公司設置獨立監察人之情形 Installing independent
supervisors 監察人與公司之員工及股東溝
通之情形 How a supervisor
communicates with employees & shareholders
設有一席獨立監察人。
One independent supervisor has been installed.
本公司監察人參加股東會,有需
要隨時可藉電話、E-MAIL 連絡。
Supervisor takes part in share- holders conference. Phone & E-mail exchanges any time
尚符合「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.”
無 Nil
四、建立與利害關係人溝通管道之情
形 How are communication links
with persons concerned set up?
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
尚符合「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.”
五、資訊公開 Free info flow and financial
transparency 公司架設網站,揭露財務業務及
公司治理資訊之情形 Our web site makes financial &
other info fully available to the public.
公司採行其他資訊揭露之方式
(如架設英文網站、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, putting digest of minutes of corp. conference put on website, etc.)
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.
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.
尚符合「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.”
尚符合「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.”
六、 公司設置審計委員會等功能委
員會之運作情形 Audit Committee: Its compe-
tencies and operations
本公司尚未設置審計委員會。
We have not yet set up Audit Committee
公司將視實際需要研議辦理。
We will study the need and decide on next steps
In this direction.
七、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。 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.
182
項目 Item 運作情形
Operations: theoretical model
與上市上櫃公司治理實務守則
差異情形及原因 Difference from real world
conditions: Why? 八、請敘明公司對社會責任(如人權、員工權益、環保、社區參與、供應商關係及利害關係人之權利等)所採
行之制度與措施及履行社會責任情形: Please give below a comprehensive account of the policies, institutions, plans and concrete measures of the company to discharge its social responsibilities and report on the status of implementation of these policies and plans. These responsibilities include such matters as human rights, rights of employees and all stakeholders, environmental protection, community welfare, relations with suppliers, etc. (一) 成立職工福利委員會、實施退休金制度外,鼓勵員工參與各項訓練課程與技術研討、規劃員工團體保
險,重視勞工關係,提供平等就業機會。 (二) 與客戶溝通管道暢通,執行情形良好。 (三) 本公司依法令規定誠實公開公司資訊,以保障投資人之基本權益,善盡企業對股東之責任。 (1). Setting up a welfare committee for employees; setting up a retirement fund; encouraging employees
to participate in training courses and skills and technical workshops; helping and planning group insurance for employees; improving labor/management relations; carrying out equal opportunity and non-discrimination practices, etc.
(2) Opening up communication channels with customers and carrying out customer- first policies. (3) Promoting transparency in management, opening up all non-classified information to safeguard the
rights of investors and protect the interests of shareholders.
九、其他有助於瞭解公司治理運作情形之重要資訊(如董事及監察人進修之情形、董事出席及監察人列席董事
會狀況、風險管理政策及風險衡量標準之執行情形、保護消費者或客戶政策之執行情形、董事對利害關係
議案迴避之執行情形、公司為董事及監察人購買責任保險之情形及社會責任等):
Other important information that sheds light on company operations (such as advanced courses director(s) and/or supervisor(s) take; their attendance at Board meetings, risk control policy: assessment and implementation, implementation of customer/consumer policies, avoidance of conflict of interest cases, liability insurance for directors and supervisors and social responsibility).
董事及監察人進修之情形:本公司獨立董事及獨立監察人已參與證基會所開辦之相關課程,並將每年參
與課程予以申報。
Advanced courses directors/supervisors take: Independent directors and supervisors of the company have been attending courses offered by the Securities Exchange Foundation. They will join such course in the coming years and register their attendance. 董事出席及監察人列席董事會的狀況: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 of directors and supervisors at Board Meetings: Attendance records for directors are good. Supervisors join as observers and supervisors to understand business operations of the company and may state their views at the meetings. 公司為董事及監察人購買責任保險之情形:敦南每年定期為本公司之董事購買責任保險。 風險管理政策及風險衡量標準之執行情形:係依本公司相關辦法執行。
Liability insurance for directors and supervisors: Liteon Semiconductor Corp. paid liability insurance premium for its directors and supervisors. Risk control policy, its assessment and implementation: Implementation according to the risk control plan of our company
183
項目 Item 運作情形
Operations: theoretical model
與上市上櫃公司治理實務守則
差異情形及原因 Difference from real world
conditions: Why? 保護消費者或客戶政策之執行情形:敦南已建立客戶服務管理程序、客戶滿意度調查程序及客戶抱怨處
理程序等針對客戶抱怨事件,妥善判別問題所在及責任歸屬,並定期評估客戶滿意度,確保對客戶有最
佳的服務。
Implementation of customer/consumer protection policy: We have instituted our customer service procedure, customer satisfaction poll and procedure for handling customer complaints. Pinpointing the trouble spots and determining where to assign the blame, we aim to ensure the best possible service to the customer through periodic assessment of customer satisfaction. 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、投信投顧及期貨商者,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。
Notes: 1: The advanced courses our directors and supervisors take: Our directors and supervisors take these
courses according to the “Examples of how the directors and supervisors of listed and over-the-counter companies take advanced courses” published by the Taiwan Securities Exchange, Ltd.
2: Traders/brokers of securities firms, representatives of finance companies, investment advisors & futures traders/brokers should state clearly their risk management policy, criteria for assessing risks and report on the implementation of consumer/customer protection policies.
貳、 會計師資訊 CPA information:
(一)關於前任會計師者 因事務所內部工作調整,故查核簽證會計師由原張清福會計師及吳金順會計師, 於民國九十三年八
月十七日改為張清福會計師及陳清祥會計師。 About the previous CPA: Due to accounting firm internal changes in year 2004 august 17th, our CPA changed from Mr.Tony Chang & Mr. James. Wu to Mr. Tony chang & Mr. Clark Chen。
(二)關於繼任會計師者:不適用。
About the present CPA: Not applicable。
184
特 別 記 載 事 項 S p e c i a l R e p o r t s
壹. 關係企業相關資料(Report on Affiliated Companies)
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)
(二)各關係企業基本資料(Basic Information and data of affiliated companies)
單位:新臺幣千元 Unit: NT$1,000
企業名稱 Name of enterprise
設立日期 Founding date
地址 Address
實收資本額 Paid-in capital
主要營業或生產項目 Main business/ product
LITE-ON POWER SEMI.(HK)CO., LTD 1992.11.10
ROOM 11-12, 18F FO TAN IND CENTRE NO.26-28, AU PUI WAN STREER, FOTAN, SHATIN, N.T.
HONG KONG
NTD 35 進出口貿易 Ex-Import
敦南科技股份有限公司 Liteon Semiconductor Corp.,
Smart Power
Holdings Group Co., Ltd.
Lite-On Semiconductor (Korea) Corp.,.
DYNA
International Holding Co., Ltd.
DYNA International
Co., Ltd.
敦南科技(無錫)
有限公司
Liteon Semiconductor (Wuxi) Co. Ltd
敦南微電子
(無錫)有限公司
Liteon Microelectronics (Wuxi) Co. Ltd
昂寶電子(上海)
有限公司
On Bright Electronics (Shanghai) Co. Ltd
上海旭福電子 有限公司
Shanghai Seefull Electronics Co., Ltd
旭興科技(香
港) (股)公司
Liteon Power Semi (HK) Co., Ltd
菲律賓敦南
科技(股)公司
Dyna Image Corp.,
Philippines
易亨電子
(股)公司
Anachip Co.,
185
企業名稱 Name of enterprise
設立日期 Founding date
地址 Address
實收資本額 Paid-in capital
主要營業或生產項目 Main business/ product
上海旭福電子有限公司 Shanghai Seefull Electronics
Co. Ltd 1993.02.08
中國上海松江縣洞涇工業區 振興路 6 號
LOT 1&2, BLOCK 24, PHASE 4, PEZA ECOZONE, ROSARIO, CAVITE 4106, PHILIPPINES
NTD 639,796
穩壓開關整流二極體及橋式
整流器 Rectifiers Diodes and Bridge
Rectifiers
DYNA IMAGE CORPORATION HILIPPINES 1995.12.05
LOT 1&2, BLOCK 24, PHASE 4, PEZA ECOZONE, ROSARIO, CAVITE 4106, PHILIPPINES
NTD 447,580 影像感測器
Contact Image Sensor
DYNA INTERNATIONAL HOLDING CO., LTD. 2002.01.10 BRITISH VIRGIN ISLANDS NTD 1,305,710 INVESTMENT AND TRADING
ACTIVITIES DYNA INTERNATIONAL CO.,
LTD. 2002.01.10 BRITISH VIRGIN ISLANDS USD 38,390 INVESTMENT AND TRADING ACTIVITIES
敦南科技(無錫)有限公司
Liteon Semiconductor (Wuxi) Co., Ltd
2002.08.22
江蘇省無錫新區珠江路 45 號 No.45,Zhu Jiang Rd. New
District, Wuxi City, Jiangsu, PRC Postal:214028
USD 22,000
生產和銷售光電元件、整流器
及功率半導體 Manufacture & Sales of
Opto-electronics components, Rectifiers and
Power Transistors
昂寶電子(上海)有限公司 On Bright Electronics (Shanghai)
Co., Ltd 2004.07.20
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,201203
USD 4,390
二極體晶粒及晶圓之設計、製
造及銷售 Design, manufacture and
sale of Diode chip and wafer
敦南微電子(無錫)有限公司
Liteon Microelectronics (Wuxi) Co., Ltd
2004.08.30 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 12,000
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
SMART POWER HOLDINGS GROUP CO., LTD. 2004.03.31 BRITISH VIRGIN ISLANDS NTD 90,114 INVESTMENT AND TRADING
ACTIVITIES
LITE-ON SEMICONDUCTOR (KOREA) CORPORATION 2004.04.29
1 F, West Wing, 485-1, Daeheungdong ,Mapogu, Seoul,
Korea USD 1,500 Develop Power Discrete
Devices
易亨電子(股)公司 Anachip Co.,
2001.12.03
新竹市科學工業園區工業東四路
24-2 號 2 樓 2F, No.24-2, Industry E. Rd. IV, Science-Based Industrial Park, Hsinchu 300, Taiwan
NTD 500,000
馬達驅動、電源管理及非揮發
性記憶體 IC 設計製造等 Design and manufacture of
Power Management IC - Hall Sensor/Motor Drive IC and PLDs (Programmable Logic
Devices) 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:報表日之兌換率如下: Notes 3: Exchange rate on the date of Balance sheet
PESO$1=NT$ 0.6190 USD $1=NT$ 32.850 HKD $1=NT$ 4.2370 RMB $1=NT$ 4.0705 KRW $1=NT$ 0.03243
186
(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.)
(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) 本公司對昂寶電子(上海)有限公司、LITE-ON SEMICONDUCTOR (KOREA) CORPORATION 經營業務
之關係:委託研發 We entrust On – Bright Electronics Co. Ltd, 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)
Shares held2, 3 企業名稱
Name of enterprise
職稱(註 1)
Title1
姓名或代表人
Name: shareholder or
representative 股數
Shares held
持股
比例%
DYNA IMAGE CORPORATION
PHILIPPINES
董事長
chairperson
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
60,570 100%
DYNA INTERNATIONAL
HOLDING CO., LTD.
董事長
chairperson
敦南科技股份有限公司
法人代表 宋恭源
Liteon Semiconductor Corp., Investor
Rep : Raymond Soong
33,000 100%
DYNA INTERNATIONAL CO.,
LTD.
董事長
chairperson
DYNA INTERNATIONAL HOLDING
CO., LTD. 法人代表 宋恭源
Liteon Semiconductor Corp., Investor
Rep : Raymond Soong
33,000 100%
敦南科技(無錫)有限公司
Liteon Semiconductor (Wuxi)
Co. Ltd
董事長
chairperson
DYNA INTERNATIONAL CO., LTD. 法人代表 宋恭源
Liteon Semiconductor Corp., Investor
Rep : Raymond Soong
USD
22,000 100%
上海旭福電子有限公司
Shanghai Seefull Electronics
Co., Ltd
董事長
chairperson
敦南科技股份有限公司
法人代表 宋恭源
Liteon Semiconductor Corp., Investor
Rep : Raymond Soong
RMB
173,029 100%
187
持有股份(註 2)(註 3)
Shares held2, 3 企業名稱
Name of enterprise
職稱(註 1)
Title1
姓名或代表人
Name: shareholder or
representative 股數
Shares held
持股
比例%
LITE-ON POWER
SEMI.(HK)CO., LTD
董事長
chairperson
敦南科技股份有限公司
法人代表 宋恭源
Liteon Semiconductor Corp., Investor
Rep : Raymond Soong
10 100%
昂寶電子(上海)有限公司
On Bright Electronics
(Shanghai) Co., Ltd
董事長
chairperson
DYNA INTERNATIONAL CO., LTD. 法人代表 陳忠雄
Liteon Semiconductor Corp., Investor
Rep : C.H Chen
USD
4,390 100%
敦南微電子(無錫)有限公司
Liteon Microelectronics (Wuxi)
Co., Ltd
董事長
chairperson
DYNA INTERNATIONAL CO., LTD. 法人代表 宋恭源
Liteon Semiconductor Corp., Investor
Rep : Raymond Soong
USD
12,000 100%
SMART POWER HOLDINGS
GROUP CO., LTD.
董事長
chairperson
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
50 100%
LITE-ON SEMICONDUCTOR
(KOREA) CORPORATION
董事長
chairperson
Smart power holdings group co,.ltd.法人代表 Investor Rep : Lee Jung-Ho
343 100%
易亨電子(股)公司
Anachip Co.,
董事長
chairperson
敦南科技股份有限公司(註 4)
法人代表 陳忠雄 C. H Chen
Liteon Semiconductor Corp., Investor
Rep : C.H Chen (note:4)
31,027 62%
註 1:關係企業如為外國公司,列其職位相當者。 註 2:被投資公司如為股份有限公司請填股數及持股比例,其他請填出資額及出資比例並予以註明。 註 3:董事、監察人為法人時,應另加揭露代表人相關資料。 註 4:本公司於 95 年 1 月 10 日處分全數易亨電子(股)公司予美台二極體股份有限公司。 Notes: 1: In the case of an affiliated foreign company where titles are different, please list an appropriate and equivalent title. 2: In the case of an incorporated limited company, please list number and percentage of shares held. Otherwise, please
give amount and percentage of capital investment. 3: When a director or supervisor is a legal entity and its representative is named, please give important data and
information of the representative. 4: LSC sold all the shares of Anachip to DII Taiwan Corp., on January 10th, 2006
188
(二)各關係企業營運概況(Operational Status of Affiliated Companies)
單位:新臺幣千元 Unit: NT$1,000
企業名稱
Name of company
資本額
Capital- ization
資產總值
Total asses
負債總額
Total debt
淨值
Net worth
營業收入
Revenue
營業利益
Opera- tional
income
本期損益
(稅後)
Profit/loss after tax
每股盈餘
(元)(稅後)
Per share surplus in NT$ (after
tax) Dyna Image Corporation Philippines
447,580 856,863 386,716 470,147 1,625,199 27,354 2,793 0.08
DYNA INTERNATIONAL
HOLDING CO., LTD. 1,305,710 1,529,094 ─ 1,529,094 ─ ─ 172,102 N/A
DYNA INTERNATIONAL
CO., LTD. 1,261,112 2,149,395 653,151 1,496,244 3,599,255 (58) 172,102 N/A
Liteon Semiconductor (Wuxi) Co. Ltd
741,187 2,234,443 1,230,484 1,003,959 3,665,240 252,678 217,283 N/A
On-Bright Electronics
(Shanghai) Co., Ltd 145,976 107,441 12,126 95,315 3,495 (40,989) (41,603) N/A
Liteon Microelectronics (Wuxi) Co. Ltd
401,562 397,289 356 396,933 ─ (2,533) (3,298) N/A
SMARTPOWER HOLDINGS GROUP
CO., LTD. 90,114 61,573 ─ 61,573 ─ (20,108) (16,693) N/A
LITE-ON SEMICONDUCTOR
(KOREA) ORPORATION
55,672 64,928 4,145 60,783 41,618 3,783 3,329 N/A
LITE-ON POWER SEMI.(HK)CO., LTD
35 1,951 1,886 65 3,050,995 (7,984) 8 N/A
Shanghai Seefull Electronics Co.,Ltd
639,796 2,121,755 1,041,936 1,079,819 3,064,924 337,307 313,822 N/A
易亨電子(股)公司
Anachip Co., 500,000 897,879 539,108 358,771 1,579,646 78,741 (13,060) (-0.26)
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。
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 day
189
二、關係企業合併財務報表
關係企業合併財務報表聲明書
本公司民國九十四年度依「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 五 年 三 月 十 一 日
( II ) Consolidated Financial Report of All Affiliated Companies
Remarks on Consol idated 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 2005” 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 11, 2006 三、關係企業報告書:不適用
Reports of Affi l iated Companies: Not applicable
190
年 3 月 27 日 本公司民國 94 年 1 月 1 日至 94 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 95 年 3 月 27 日董事會通過,出席董事 6 人中,有 0
191
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
貳.公司內部控制制度執行狀況 Internal Control System: How to Enforce It?
敦南科技股份有限公司
內部控制制度聲明書
日期: 95
Statement on the Internal Control System of the Liteon Semiconductor Corporation
Date: March 27th, 2006
We examined and assessed carefully the condition and operation of our internal control system in the period from January 1, 2005 to December 31, 2005, 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 six Directors attending the Board Meeting on March 27th, 2006. No dissenting voice was heard or filed on the same occasion.
President Chairman
Liteon Semiconductor Corporation Liteon Semiconductor Corporation
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參.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
同意見且有記錄或書面聲明者:無。 Dissenting or Other Reports Filed by Directors/Supervisors in Connection with Important Resolutions Passed by the Board of Directors in the Latest Calendar Year and the Current Year (up to the day this Annual Report goes to press): None was filed.
肆.最近年度及截至年報刊印日止,私募有價證券辦理情形:
Private Placement of Company Securities in the Latest Calendar Year and in the Current Year (up to the day this Annual Report goes to press): 合併消滅公司立生半導體股份有限公司於九十一年十一月八日股東會決議私募普通股 15,500 仟股,每股價格 10 元,
合計 155,000 仟元,依合併契約換股比例 4.5 股換發本公司股票 1 股計算,合併後私募普通股計 3,444 仟股;加計
本年度無償配股 207 仟股,九十四年十二月底私募普通股計 3,651 仟股。 The acquired Antek Semiconductor Corp had a Private Placement of Company Securities in the 1992 November 8th of 15,550 thousand of common shares, with price at NTD 10 per share, amounted to 155,000 thousand dollars. According to stock swap of 4.5 to 1 share, the private placement common shares total 3,444 thousand shares, plus stock issuance of 207 thousand shares, the total private placement in December 2005 was 3,651 thousand shares.
伍.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。
Company Shares Held and/or Traded by Its Subsidiaries in the Latest Calendar Year and the Current Year (up to the day this Annual Report goes to press): None
陸.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 Meetings in the Latest Calendar Year and the Current Year (up to the day this Annual Report goes to press):
日期 Date
會別 Occasion
重要決議 Important Resolutions to
94.06.23 Jun 23, 05
股東會 Shareholders Conference
承認 93 年度營業報告書及財務報表。 Accept business and financial reports of 2004. 承認 93 年度盈餘分派。 Accept plan of distributing 2004 surplus. 通過 93 年度盈餘、員工紅利及資本公積轉增資發行新股。 Turn 2005 surplus & bonus & Capital surplus into new shares to increase company capital. 通過「公司章程」修訂。 Approve revisions to company charter.
94.04.28 Apr 28, 05
董事會 Board Meeting
通過 93 年度盈餘分配之股東配股、配息率及資本公積轉增資發行新股。 Approve 2004 surplus & dividend (in shares) & Capital surplus distribution to shareholders and into new shares to increase company capital. 通過對大陸地區敦南微電子(無錫)有限公司投資案。 Approve investment in Liteon Microelectronics (Wuxi) Co. Ltd in mainland China.
193
日期 Date
會別 Occasion
重要決議 Important Resolutions to
94.05.03 May 3, 05
董事會 Board Meeting
通過訂定與立生半導體公司合併案基準日。 Approve the acquisition date of Antek Semiconductor corp.
94.07.02 Jul 2, 05
董事會 Board Meeting
通過訂定盈餘及資本公積轉增資配股暨配發現金股息基準日。 Set base dates for distribution of cash dividend & new shares (as result of capital increase by plowing back surplus).
94.08.26 Aug 26, 05
董事會 Board Meeting
通過處分 Diodes 普通股股權案。 Approve the execution of Diodes Inc shares.
94.10.21 Oct 21, 05
董事會 Board Meeting
通過對大陸地區昂寶電子(上海)有限公司投資案。 Approve investment in On Bright Electronics (Shanghai) Co., Ltd.
94.12.07 Dec 7, 05
董事會 Board Meeting
通過處分易亨電子(股)公司普通股股權案。 Approve the execution of Anachip shares
95.03.27 Mar 27, 06
董事會 Board Meeting
承認 94 年度營業報告書及決算書表。 Accept business report & financial reports of 2005. 通過 94 年度股東常會召開事宜。 Approve plan for Shareholders Conference of 2005
95.04.21 Apr 21, 06
董事會 Board Meeting
通過 94 年度盈餘分配之股東配股、配息率轉增資發行新股。 Approve 2005 surplus & dividend (in shares) distribution to shareholders and into new shares to increase company capital. 通過「公司章程」修訂。 Approve revisions to company charter.
柒.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、公司對其
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 the current year (up to the day this Annual Report goes to press); important errors committed; and correction and Improvement procedures. None
捌.其他必要補充說明事項:無。
Other Essential Supplementary Information: None 依證券交易法第三十六條第二項第二款規定應揭露事項:無。 Other mandatory disclosure items (according to article 36, clause 2, item 2 of the Security Exchange Law): None.
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