1 0 7 5 2 5
http://sii.tse.com.tw

http://www.crowehorwath.net/tw
(04)2329-6111
…………………………………………………………………16
……………………………………………………………………31
……………………………………………………………………32
…………………………………32
………………………………………32
…………………………………34
…………………………………………………………36
………………36
………………………………………………………………51
……………………………………………53
…………………………54
………………………110

……………………………… 160
27,18414,647
106


4.0

107
() 107
107 iPhone




79 12 $33,600,000$89,600,000
80 11 $35,480,000$125,440,000
83 12 ISO-9002
85 4 ISO-14001

85 12
86 7 $158,760,000 4,620,000 119,100,000 600,000,000
87 6 120,000,000 150,000,000 3,800,000 873,800,000
88 3
88 7 131,070,000 87,380,000 12,750,000 1,105,000,000
89 1 300,000,0001,405,000,000
89 8 28,100,00056,200,0002,400,000 1,491,700,000
92 9 400,000,0001,891,700,000
94 7 1,800,000,0003,691,700,000
94 12 508,976,3003,182,723,700
95 11 25,863,8803,356,859,820
95 12 6,600,000,0009,956,859,820
97 6 ()
98 9 748,295,4101,501,704,590
99 8 Best Friend Technology Co., Ltd

100 11 650,000,0001,802,734,630
102 4 BEST FRIEND TECHNOLOGY CO.,LTD

102 9 1.25%, 98.25%
102 9 612,000,000 288,000,000
103 5 1%, 99.25%
103 9
104 6
- 7 -








/








/ 104.06.11 3 95.11.28 185,206 0.64% 185,206 0.64% 0 0.00%
















/


()BEST
FRIEND







104.06.11 3 100.01.01 1,627,609 5.65% 1,627,609 5.65% 0 0.00%





/ 104.06.11 3 104.06.11 0 0.00% 0 0.00% 0 0.00%









/ 104.06.11 3 104.06.11 0 0.00% 0 0.00% 0 0.00%

()

()





/ 104.06.11 3 95.11.28 0 0.00% 0 0.00% 0 0.00%









/ 104.06.11 3 95.11.28 441,667 0.48% 441,667 1.53 0 0.00%



/ 104.06.11 3 96.06.21 0 0.00% 0 0.00% 0 0.00%

- 10 -
2.
107 05 25


5.86% 3.36% 3.13% 2.57%
2.31% 1.90% 1.75%

0.01% 0.01% 0.01% 0.01% 0.01%
0.01%
3.

100%
99.52%
100%
6.18% 4.76% 3.36%
3.18% 2.67% 2.31% 1.90% 1.85%
32.70% 16.42%
20.13%



1 2 3 4 5 6 7 8 9 10
0 0 0
(1) 0 0 1 0 0 0
1 107/5/8
1
3
4
6
7

8



100.05.16 0 0 0 0 0 0

/


107.05.07 0 0 0 0 0 0

1:



F G







120 120 0 0 0 0 0 0 -0.18% -0.18% 773 773 0 0 0 0 0 0 -1.33% -1.32%


()

120 120 0 0 0 0 0 0 -0.18% -0.18% 3,281 3,281 0 0 0 0 0 0 -5.05% -5.04%


()

120 120 0 0 0 0 0 0 -0.18% -0.18% 0 0 0 0 0 0 0 0 -0.18% -0.18%


()

120 120 0 0 0 0 0 0 -0.18% -0.18% 0 0 0 0 0 0 0 0 -0.18% -0.18%
216 216 0 0 0 0 0 0 -0.32% -0.32% 0 0 0 0 0 0 0 0 -0.32% -0.32%
216 216 0 0 0 0 0 0 -0.32% -0.32% 0 0 0 0 0 0 -0.32% -0.32%
106 (67,293)

120 0 0 0 0 0 -0.18% -0.18%
120 0 0 0 0 0 -0.18% -0.18%
120 0 0 0 0 0 -0.18% -0.18%
106(67,293)


3,281 3,281 0 0 0 0 0 0 0 0 -4.88% -4.86%
- 15 -

5,000,00010,000,000
10,000,00015,000,000
15,000,00030,000,000
30,000,00050,000,000
50,000,000100,000,000






()

()

0 0
0 0
0 0





3.0
3.0









B - - 0
1(A)(B)(C)
2“”


(8) 30
6 5
104 8 11 107 6 10 2()


(

]10612
[]1061219




1.2.



:

106/01-106/12
1 2,000 1,410 0 1,410
2 2,000 4,000
3 4,000 6,000
4 6,000 8,000
5 8,000 10,000
6 10,000








0 0 0 0

10%
10%
0 0 0 0
0 0 0 0
( 1)
( 2)
- 33 -
: 15,280,574 53.06% 0 0 0 0


:




938,000 3.26% 0 0 0 0
682,791 2.37% 0 0 0 0
441,667 1.53% 0 0 0 0
339,259 1.18% 0 0 0 0
186,426 0.65% 0 0 0 0
185,206 0.64% 0 0 0 0

145,000 0.50% 0 0 0 0
- 34 -

23,260 100% 0 0% 23,260 100%




612,000

28,800,000 971,200,000 1,000,000,000 28,800,000






0 0 22,811,784 34 5,988,182 28,800,000
0 0 79.21% 0.00% 20.79% 100.00%
- 35 -



15,280,574 53.06%
5,826,103 20.23%
1,627,609 5.65%
938,000 3.26%
682,791 2.37%
441,667 1.53%
339,259 1.18%
186,426 0.65%
185,206 0.64%
145,000 0.50%

105 106

12.73 10.43 10.30
12.73 10.43

1.57 (2.34) (0.13)
0 0
0 0
0 0
1

173,440 21.92%
617,873 78.08%
2
6.6%
14.8%15

PCB

955,329 100.00 791,313 100.00
2.

(2)

2.
()


- 43 -



1 142,565 29.10% 136,151 32.86% 28,763 25.23%
2 83,679 17.08% 46,284 11.2% 14,275 12.52%
3 23,341 4.76% 18,762 4.53% 12,930 11.34%
4 240,259 49.05% 213,151 51.44% 58,031 50.91%
489,844 100.00% 414,348 100.00% 113,999 100.00%
106
2.
105 106 107




1 A 236,046 24.71% 0186C 172,810 21.84% 0186C 36,673 21.17%
2 0186C 181,778 19.03% F 112,199 14.18% F 30,724 17.74%
3 E 178,634 18.70% E 80,958 10.23% E 18,644 10.76%
4 358,871 37.56% 425,346 53.75% 87,152 50.32%
955,329 100.00% 791,313 100.00% 173,193 100.00%
- 44 -

- - - - - -
2,583,360 836,534 560,829 2,583,360 1,078,320 669,292
()
517 368 270,973 173,072 394 280 256,047 181,778
203,427 264,377 665,359 353,496 356,401 271,673 715,659 501,598
203,944 264,745 958,332 526,568 356,795 271,953 971,706 683,376
- 45 -
107 05 25
32.9 33.9 33.9
3.26 3.83 4.02






4.01% 4.38% 4.30%


(3):.,

(

1.
1512

3.
94 7 1

6%


102 103 104 105 106
68,514 104,181 105,051 131,594 86,245
306,677 348,236 385,944 410,786 376,184
19,872 6,780 0 0 0
0 0 0 0 0
153,954 85,600 82,986 80,680 21,850
549,117 544,797 573,981 623,060 484,282
298,391 251,359 251,588 256,351 183,823
298,391 251,359 251,588 256,351 183,823
0 0 0 0 0
298,381 251,359 251,588 256,351 183,823
298,381 251,359 251,588 256,351 183,823

288,000 288,000 288,000 288,000 288,000
2,541 3,929 3,929 3,929 5,143


0 84 (290) (1,281) (1,452)
0 0 0 0 0
0 0 0 0 0


2.-

107
392,742 741,632 582,510 597,665 578,256 606,762
141,513 123,505 132,872 111,480 79,165 71,116
31,875 31,636 31,844 32,002 31,606 31,520
205,789 121,502 100,295 89,917 46,114 54,414
771,919 1,018,275 847,521 831,064 735,141 763,812
516,276 721,348 522,340 461,487 434,682 467,093
516,276 721,348 522,340 461,487 434,682 467,093
- 49 -
11 1,094 108 0 0 0
516,287 722,442 522,448 461,487 434,682 467,093
516,287 722,442 522,448 461,487 434,682 467,093

288,000 288,000 288,000 288,000 288,000 288,000
2,541 3,929 3,929 3,929 5,143 5,143


0 84 (290) (1,281) (1,452) (1,323)
0 0 0 0 0 0
4,906 2,395 2,680 2,868 0 0


1 105 3 31
()
102 103 104 105 106
135,400 187,557 189,000 182,058 173,440
8,258 7,889 16,490 36,414 35,635
(63,775) (19,049) (8,017) 19,403 22,055
134,998 58,590 40,089 30,848 (30,518)
71,223 39,541 32,072 50,251 (8,463)

53,314 41,240 29,329 45,307 (67,293)
- - - - -
53,314 41,240 29,329 45,307 (67,293)
1,204 84 (374) (991) (171)
54,518 41,324 28,955 44,316 (67,464)

54,518 41,324 28,955 44,316 (67,464)


54,518 41,324 28,955 44,316 (67,464)

1.85 1.43 1.02 1.57 (2.34)
- 50 -

107
03 31 102 103 104 105 106
662,673 1,093,632 1,111,489 955,329 791,313 173,193
35,216 106,191 119,347 135,867 81,046 12,408
(121,430) 18,501 35,957 60,849 12,829 (3,737)
202,561 36,470 10,572 (6) (27,476) (8,797)
81,131 54,971 46,529 60,843 (14,647) (12,534)

81,131 54,971 46,529 60,843 (14,647) (12,534)
- - - - - -
54,213 41,567 29,647 45,540 (67,512) (3,869)
1,204 84 (377) (998) (172) 129
55,417 41,561 29,270 44,542 (67,684) (3,740)

53,314 41,240 29,329 45,307 (67,293) (3,869)


54,518 41,324 28,955 44,316 (67,464) (3,740)

899 327 315 226 (220) -
1.85 1.43 1.02 1.57 (2.34) (0.13)
1 106 3 31

107
- 51 -

107
03 31 102 103 104 105 106




180.65 238.48 242.72 328.95 379.54 417.23








12.68 10.47 10.02 9.52 9.48 8.62

3.59 3.04 3.04 2.86 5.01 3.22
28.77 34.86 36.42 38.34 38.51 42.34







1.85 1.43 1.02 1.57 -2.34 (0.13)






(2.95) (2.20) 22.54 6.35 5.65 (1.31)



- 52 -
2.
(3)
(7)
(2)
(3)
5.
)
)( 5)
(2) ()
107 03 26
-54-








10200032833


( )

11XX
1310 .3 49 - - -
1600 .5 - - - -
1900
21XX
2170 - - 99 -
2200 4,303 1 5,764 1
2220 110,739 23 201,191 33
2230 .15 - - 2,640 -
2300
85 - 16 -
3400
3410
$ 484,282 100 $ 623,060 100
( )

4000 $ 173,440 100 $ 182,058 100
5000 .3 (137,805) (79) (145,644) (80)
5910 35,635 21 36,414 20
6000 .14
(13,580) (8) (17,011) (9)
6900 22,055 13 19,403 11

7020 .12 (856) - 996 1
7050 .13 (1,436) (1) (1,551) (1)
7070
7900 () (8,463) (5) 50,251 28
7950 .15 (58,830) (34) (4,944) (3)
8200 () (67,293) (39) 45,307 25
8300 ()
9750 () .17 $ (2.34) $ 1.57
( )









288,000 3,929 3,075 72,986 (1,281) 366,709
- - 4,531 (4,531) - -
$ 288,000 $ 5,143 $ 7,606 $ 1,162 $ (1,452) $ 300,459
( )


62
( )

61

() 3,197 (5,988)
28,121 34,109
$ 31,318 $ 28,121
( )




IFRS 2 201811

201811
IFRS 15 201811
IAS 7 201711
IAS 12 201711
IAS 40 201811
IFRIC 22() 201811

201811

-65-
IFRS 9
IFRS 15


IFRS 9 201911(2)
IFRS 10IAS 28

-67-

16IAS 17

(b)
310

(2)
106.12.31 105.12.31
$ 53,546 $ - $ 65,536 $ -
0~60 - - - -
61~90 - - - -
91~120 - - - -
121~180 - - - -
181~240 - - - -
241~365 - - - -

(1).3

0
$ 710 $ 453
() $ (856) $ 956
$ 1,436 $ 1,551
- - - - - -
- - - - - -
1711

(2)
10%5%
(3)()

2.



BEST FRIEND
BEST FRIEND $ 136,151 $ 142,565
(4)

$ 406 $ 427
216 198
FRIEND
690442


(b)
106.12.31 () ()


158 0.2642 40 1% - -
197 0.02812 5 1% - -
()


()
105.12.31 () ()


3 4.617 14 1% - -
158 0.2756 42 1% - -
197 0.02701 5 1% - -
()


()
1%708737

105.12.31









(1)

0

LTD.35,000(1,100)0
(8)
(9)

()








-97-
3.









(1)
(2)

$ 23,260
(USD750)
$ 29,760
$ 91

0186C $ 53,296
() 250

BEST FRIEND TECHNOLOGY CO., LTD.
$ 744 USD 24,999.01


()


(3)

20,129 $ 410,786 153 $ 2,587 - $ 37,189 20,282 100.00% $ 376,184 $ 17.01 $ 344,927
11,3731,214
228,9648,054171
3106



BEST FRIEND TECHNOLOGY CO., LTD.
$ 18,244 USD 613,039.94
$ 18,514
129.760
$ 89,839
20,900
$ 110,739
3,091,966 $ 173,746
(306)
$ 173,440
$ - $
$ 815
$ 5,672
622
71


()





10200032833


( )

11XX
1200 2,494 - 1,884 -
1220 .21 256 - - -
1410 2,095 - 1,798 -
578,256 79 597,665 72
15XX
1780 .7 31,606 4 32,002 4
1840 .21 34,893 5 87,758 11
1900 .8 11,221 1 2,159 -
156,885 21 233,399 28
$ 735,141 100 $ 831,064 100
106.12.31 105.12.31
21XX
2110 .10 96,000 13 - -
2150 378 - 3,207 -
2170 94,552 13 121,029 15
2180 18,334 2 46,056 6
2200 .11 72,582 10 102,501 12
2220 89,924 12 167,018 20
2230 .21 - - 5,899 1
2250 .12 182 - 128 -
2300 730 - 649 -
31XX
3200 .15
3350 .16 1,162 - 72,986 9
3400
36XX - - 2,868 -
300,459 41 369,577 44
$ 735,141 100 $ 831,064 100
( )

4000 $ 791,313 100 $ 955,329 100
5000 .420 (710,267) (90) (819,462) (86)
5900 81,046 10 135,867 14
6000 .20
(68,217) (8) (75,018) (8)
12,829 2 60,849 6

7020 .18 (27,338) (4) 766 -
7050 .19 (2,547) - (1,582) -
(27,476) (4) (6) -
7950 .21 (52,865) (7) (15,303) (1)
8200 () (67,512) (9) 45,540 5
8300 ()
8600 ()
8620 (219) - 233 -
8700
8720 (220) - 226 -
$ (67,684) (9) $ 44,542 5
9750 () .23 $ (2.34) $ 1.57
( )













$ 288,000 $ 3,929 $ 142 $ 30,612 $ (290) $ 322,393 $ 2,680 $ 325,073

- - - 45,307 (991) 44,316 226 44,542
288,000 3,929 3,075 72,986 (1,281) 366,709 2,868 369,577

- - - (67,293) (171) (67,464) (220) (67,684)
$ 288,000 $ 5,143 $ 7,606 $ 1,162 $ (1,452) $ 300,459 $ - $ 300,459
( )


118
( )

117




IFRS 2 201811

201811
IFRS 15 201811
IAS 7 201711
IAS 12 201711
IAS 40 201811
IFRIC 22() 201811

201811

-121-
IFRS 9
IFRS 15


IFRS 9 201911(2)
IFRS 10IAS 28

-123-

16IAS 17

210
()

-133-
106.12.31 105.12.31
$ 260,547 $ - $ 358,166 $ -
060 11,778 - 14,937 -
6190 - - 57 (3)
$ 277,812 $ (5,487) $ 378,700 $ (5,506)
404 129
63,495 86,369
(1,709) (1,982)
$ 61,786 $ 84,387
$ 31,606 $ 32,002


$ 21,000 $ -

0
$ 2,360 $ 699
() $ (27,184) $ 612
$ 2,520 $ 1,582
27 -
$ 179,614 $ 43,993 $ 223,607 $ 201,093 $ 46,626 $ 247,719
(1)1%0%

(2)

10%5%
(3)()

2.

()
BEST FRIEND $ 136,151 $ 142,565
89,839117,839
106.12.31 105.12.31
BEST FRIEND $ - $ 35,475
FRIEND
690442


4.
()
(b)
106.12.31 () ()


10 4.565 48 1% - -
197 0.02812 5 1% - -
()


()
-153-
105.12.31 () ()


28 4.617 134 1% 1 -
2 33.900 62 1% 1 -
197 0.02701 5 1% - -
()


108 4.617 501 1% (5) -
()

(2)

105.12.31


1.()
(1)



(1)
0

LTD.35,000(1,100)
(8)
(9)
(10)
()
()

0
-
1,693 - - %
()
()


()










3.()














(1) (2)






$ 23,260
(USD750)



$ 23,260
(USD750)
$ 29,760


$ 264,745 $ 271,953
523,987 683,110
$ 522,734 66 $ 687,288 72
-160-
79,165 111,480 (32,315) -28.99%
31,606 32,002 (396) -1.24%
46,114 89,917 (43,803) -48.71%
735,141 831,064 (95,923) -11.54%
434,682 461,487 (26,805) -5.81%
- 0 0 #DIV/0!
- 0 0 #DIV/0!
5,143 3,929 1,214 30.90%
8,768 76,061 (67,293) -88.47%
(1,452) (1,281) (171) 13.35%
300,459 366,709 (66,250) -18.07%
- 2,868 (2,868) -100.00%
300,459 369,577 (69,118) -18.70%

%
() 81,046 135,867 (54,821) -40.35%
68,217 75,018 (6,801) -9.07%
() 12,829 60,849 (48,020) -78.92%
(27,476) -6 (27,470) 457833.33%
(14,647) 60,843 (75,490) -124.07%
(67,512) 45,540 (113,052) -248.25%
(172) -998 826 -82.77%
(67,684) 44,542 (112,226) -251.96%
:
:


:106 105 :
(39,466)
2.




1
(1)
(2)
(3)

-164-

80.48% 62.44%


17,800,000 61.81% 10%







34









():
():

()




: