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༃ ݘӋԤ३ϴѧ 107 ԑԑ ࢥၚҏԑᆩȈ ϴၥଉᢎกમ http://mops.twse.com.tw/mops/web/index ϴѧᆩ http://www.heysong.com.tw ѐӟРȈϛҕΙ ˕ ΤԑѲТέР! ಉфጆȈ 1234
107
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http://www.heysong.com.tw
1234
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( ) 18,250 25 0 0 18,250 25
( ) 100,920 100 0 0 100,920 100( ) 21,400 100 0 0 21,400 100( ) 8,000 100 0 0 8,000 100
( ) 108,343 100 0 0 108,343 100( ) 3,100 100 0 0 3,100 100( ) 3,500 100 0 0 3,500 100( ) 3,800 100 0 0 3,800 100( ) 5,400 100 0 0 5,400 100( ) 7,700 100 0 0 7,700 100( ) 3,700 100 0 0 3,700 100( ) 2,600 100 0 0 2,600 100( ) 2,600 100 0 0 2,600 100( ) 3,200 100 0 0 3,200 100( ) 1,600 100 0 0 1,600 100( ) 3,000 100 0 0 3,000 100( ) 2,200 100 0 0 2,200 100
- 64 -
( )
1. 108 4 30
401,871,094 198,128,906 600,000,000
2.
( ) 58.12 100 480,000 48,000,000 480,000 48,000,000 48,000,000 59.03 100 660,000 66,000,000 660,000 66,000,000 18,000,000 60.03 100 900,000 90,000,000 900,000 90,000,000 24,000,000 61.03 100 1,100,000 110,000,000 1,100,000 110,000,000 20,000,000 62.03 100 1,200,000 120,000,000 1,200,000 120,000,000 10,000,000 63.03 100 1,500,000 150,000,000 1,500,000 150,000,000 30,000,000 64.03 64.12
100 100
1,800,0003,400,000
180,000,000 340,000,000
1,800,0003,400,000
180,000,000340,000,000
30,000,000 160,000,000
65.03 10 37,000,000 370,000,000 37,000,000 370,000,000 30,000,000 66.03 10 40,000,000 400,000,000 40,000,000 400,000,000 30,000,000 67.03 10 44,000,000 440,000,000 44,000,000 440,000,000 40,000,000
68.03 10 52,000,000 520,000,000 52,000,000 520,000,000 55,600,000 24,400,000
69.03 69.11
10 10
60,000,00084,900,000
600,000,000 849,000,000
60,000,00084,900,000
600,000,000849,000,000
80,000,000 249,000,000
70.08 10 92,541,000 925,410,000 92,541,000 925,410,000 76,410,000
71.07 10 105,000,000 1,050,000,000 105,000,000 1,050,000,000 42,110,000 82,480,000 1
72.08 10 110,000,000 1,100,000,000 110,000,000 1,100,000,000 10,500,000 39,500,000 2
73.07 10 120,000,000 1,200,000,000 120,000,000 1,200,000,000 55,000,000 45,000,000 3
74.07 10 126,000,000 1,260,000,000 126,000,000 1,260,000,000 12,000,000 48,000,000 4
75.07 10 132,000,000 1,320,000,000 132,000,000 1,320,000,000 25,200,000 34,800,000 5
76.07 10 140,000,000 1,400,000,000 140,000,000 1,400,000,000 26,400,000 53,600,000 6
- 65 -
( )
79.08 10 180,000,000 1,800,000,000 180,000,000 1,800,000,000 191,000,000 209,000,000 7
80.07 10 220,000,000 2,200,000,000 220,000,000 2,200,000,000 289,260,000 110,740,000 8
81.07 10 260,000,000 2,600,000,000 260,000,000 2,600,000,000 286,000,000 114,000,000 9
82.07 10 300,000,000 3,000,000,000 300,000,000 3,000,000,000 260,000,000 140,000,000 10
83.07 10 315,000,000 3,150,000,000 315,000,000 3,150,000,000 150,000,000 1184.07 10 330,000,000 3,300,000,000 330,000,000 3,300,000,000 150,000,000 1285.07 10 345,000,000 3,450,000,000 345,000,000 3,450,000,000 150,000,000 13
86.07 10 380,000,000 3,800,000,000 380,000,000 3,800,000,000 172,524,370 4,975,630 172,500,000
14
87.08 10 500,000,000 5,000,000,000 460,000,000 4,600,000,000
204,975,300 5,024,700 190,000,000 400,000,000
15
88.07 10 500,000,000 5,000,000,000 500,000,000 5,000,000,000 166,310,570 3,689,430 230,000,000
16
89.07 10 600,000,000 6,000,000,000 525,000,000 5,250,000,000 250,000,000 17
90.07 10 600,000,000 6,000,000,000 535,828,125 5,358,281,250 105,000,000 3,281,250 18
102.08 10 600,000,000 6,000,000,000 401,871,094 4,018,710,940 1,339,570,310 191 71.06.29(71) ( ) 01022 2 72.06.30(72) ( ) 01439 3 73.05.02(73) ( ) 01085 4 74.05.21(74) ( ) 11210 5 75.05.13(75) ( ) 00500 6 76.06.08(76) ( ) 00528 7 79.06.06(79) ( ) 01143 8 80.05.15(80) ( ) 00931 9 81.05.29(81) ( ) 01094 10 82.05.28(82) ( ) 01220 11 83.05.20(83) ( ) 23135 12 84.06.09(84) ( ) 34159 13 85.06.17(85) ( ) 38265 14 86.06.16(86) ( ) 48096 15 87.06.08(87) ( ) 49778 16 88.06.25(88) ( ) 57843 17 89.06.22(89) ( ) 54394 18 90.06.22(90) ( ) 140363 19 102.08.19 1020031180
- 66 -
3.
( ) 108 4 26
- 2 167 21,434 74 21,677 - 2,150 190,188,759 194,085,602 17,594,583 401,871,094- - 47.32% 48.30% 4.38% 100.00%
( )
1. 10
108 4 26 (%)
1 999 16,442 1,121,768 0.281,000 5,000 3,946 7,766,026 1.935,001 10,000 554 4,304,118 1.07
10,001 15,000 182 2,349,421 0.5915,001 20,000 78 1,423,859 0.3520,001 30,000 96 2,443,132 0.6130,001 50,000 92 3,624,470 0.9050,001 100,000 58 4,163,845 1.04
100,001 200,000 47 6,787,219 1.69200,001 400,000 38 11,105,687 2.76400,001 600,000 28 13,940,221 3.47600,001 800,000 15 10,616,696 2.64800,001 1,000,000 7 6,488,208 1.61
1,000,001 94 325,736,424 81.0621,677 401,871,094 100.00
2.
- 67 -
( )
108 4 26
(%)
17,250,000 4.2912,555,446 3.1211,702,703 2.9111,011,500 2.7410,892,000 2.7110,847,250 2.706,926,000 1.726,434,433 1.606,411,418 1.606,338,790 1.58
( )
106 (107 )
107 (108 ) 108 4 30
34.50 32.15 32.7530.75 27.50 29.60
( ) 32.66 30.48 31.0143.70 43.87 ( 4) 44.29
( 1) 43.70 - -401,871,094 401,871,094 401,871,094
1.35 1.73 ( 4) 0.41 1.5 ( 2)1.6 -
- - -- - -- - -
( 3)
23.93 17.73 21.54 19.18
4.64% 5.22% 1 2 107 108 3 = /
= / = /
106 32.31 107 30.68 4 108 4 30 108
- 68 -
( )
1.
- 69 -
2.
107
86 87
1.2. (
)3.
4.
1.2.
1.
593,513,375.02
593,513,375.02
593,513,375.02
593,513,375.02
5,486,560,905.41
(21,345,645.00)1,588,242.00
5,466,803,502.49696,309,428.47
6,163,112,930.96
69,630,943.00642,993,750.00712,624,693.00
5,450,488,237.96
6,080,074,280.51
(21,345,645.00) 1,588,242.00
6,060,316,877.51 696,309,428.47
6,756,626,305.98
69,630,943.00 642,993,750.00 712,624,693.00
6,044,001,612.98
1.6
1 107 696,309,428.47 101 16,315,264.53
2 3
- 70 -
( )
( )
1.
1% 3% 1077,452 22,357
1% 3% 108 3 22108 6 24
2.(1)
7,452 22,357
(2)
- 71 -
3.106 (1) 5,916
17,749(2)
( )
100%107 11 9
107 12 1
( ) 108 13
( )
- 72 -
( )
1.(1) C110010(2) F102040(3) F102030(4) F203020(5) F102170(6) F203010(7) C102010(8) C103050(9) C104010(10) C104020(11) C106010(12) C199010(13) C199020(14) C199990(15) C601030(16) C805030(17) C805050(18) C805990(19) CZ99990(20) F102020(21) F108040(22) F109070(23) F203030(24) F204110(25) F205040(26) F206020(27) F207990(28) F208040(29) F209060
- 73 -
(30) F210010(31) F213010(32) F301020(33) F399010(34) F399040(35) F399990(36) F401010(37) F401171(38) F501030(39) F501050(40) G801010(41) G202010(42) H701010(43) H701020(44) H701040(45) H701060(46) H703090(47) H703100(48) I301010(49) I301030(50) J701040(51) J701070(52) JB01010(53) JZ99030(54) C113011(55) C114010(56) F121010(57) F221010(58) I101070(59) I101090(60) J101050(61) ZZ99999
- 74 -
2.
107( ) 4,315,855 55.1%
3,904,619 49.8%4,746 0.1%
8,225,220 105%388,032 5%
7,837,188 100%
3.
(1)der C&C
C FIN
(2) 50 CHOYA
(3) FINFIN C
4.(1)
(2)
- 75 -
( )
1.107
1082.27% 107 2.63% 0.36%
2.107
510.7 523.8 2.5%14.2%
0.3% 2% 2.1%2.2% 5%
(1)
GMP TQF(2) /
(3)
- 76 -
3.
( )
( )
( )
(PET
) ( )
- 77 -
( )
(KA)
(GT)
(SC)
(VM)
7-11
4.
2020 12%
- 78 -
( )
1.107 49,512 108 1-313,724
2.PET590ml
PET500 der
( )
1.(1)(2)(3)
(4)
2.(1)(2)(3)
(4)
(5)
( )
1.
- 79 -
2.107 78.4 40.7
52%510.7 8%
37.6 48%3.
1072.5% 14.2%
108FIN
Plus Plus
4.(1)
A.
B.C.
- 80 -
D. 7,500
E.
F.
G. ISO22000,FSSC22000,TQF,GHP
TAF TFDA
(2)A.
B.
C.
( )1.
- 81 -
2.
( + + )
( )
PET
PET
- 82 -
()
1.
106
107
10
83
31
() %
() %
108
331 %
14,
346,
0 65
63.3
53,
701,
2 30
61.7
4 1,
135,
068
70.2
6
2,51
4,0 6
236
.65
2,29
3,6 9
938
.26
480,
486
29.7
4(
)
6,39
0,33
810
0.00
()
5,99
4,92
910
0.00
()
1,61
5,55
410
0.00
104
50
2.
106
107
10
83
31
%%
108
331
%
11,
876,
681
23.5
71
1,93
5,87
424
.70
1 39
3,42
820
.47
1
6,08
4,62
476
.43
2 5,
901,
314
75.3
0 2
1,52
8,67
879
.53
2
7,96
1,30
610
0.00
7,83
7,18
810
0.00
1,
922,
106
100.
001
2
- 83 -
( )
( )
107 106
- 60,224 32,803 2,678,957 54,145 32,140 2,646,528
- - 3,891 127,818 - 5,537 305,675
- 1,008 3,907,196 - 1,145 4,560,868
- 85 9,773 - 172 15,182
60,224 37,787 6,723,641 54,145 38,994 7,528,253
1 255 2
( )
( )
107 106
36,153 4,170,035 1,297 145,820 36,308 4,240,113 1,103 126,529
876 3,888,601 6 16,018 869 3,789,136 - -
57 4,746 131 8,231 - -
387,897 135 - 202,599 - 104
37,086 7,675,485 1,303 161,703 37,308 7,834,881 1,103 126,425
- 84 -
106 107 108 4 30
552 560 56240 40 4013 13 14
%
0.00% 0.18% 0.00%9.42% 8.57% 8.36%58.88% 59.46% 58.90%26.09% 26.79% 27.76%5.62% 5.00% 4.98%
( ) ( )
1.
**
*103 ISO 50001 2011
106 2,553
* ISO14064
*
- 85 -
2. 10769,182
( )
1.
103
2.
107 2,588 3.
- 86 -
3.1
108 3 3,786
3.2
4.
108 4
( )
- 87 -
102.9.30 CHOYA
( ) 105.4.1~ 106.12.31
C#8
( ) 105.4.1~ 107.3.31
C#8
107.4.1 ~108.3.31
1.
2.
104.9.1 ~107.10.31 107.11.1 ~110.10.31
50 1.
2.
105.1.1 ~109.12.31
- 88 -
( )
1
103 104 105 106 107
4,910,162 4,541,854 5,124,777 6,199,644 6,577,565
4,808,697 4,849,604 4,848,988 5,864,459 5,806,163
3,482 3,346 3,289 - - 9,436,736 9,717,532 10,497,751 9,004,083 8,726,156 19,159,077 19,112,336 20,474,805 21,068,186 21,109,884 801,875 699,290 1,943,022 2,818,335 2,784,772 1,284,120 1,302,097 2,746,764 3,421,142 ( 2) 987,603 995,800 693,988 687,705 697,021 1,789,478 1,695,090 2,637,010 3,506,040 3,481,793 2,271,723 2,297,897 3,440,752 4,108,847 ( 2)
17,369,599 17,417,246 17,837,795 17,562,146 17,628,091
4,018,711 4,018,711 4,018,711 4,018,711 4,018,711 184,583 184,583 184,583 184,583 184,969 13,042,786 13,157,871 13,627,285 13,343,914 13,417,660 12,560,541 12,555,064 12,823,543 12,741,107 ( 2) 123,519 56,081 7,216 14,938 6,751 - - - - - - - - 17,369,599 17,417,246 17,837,795 17,562,146 17,628,091 16,887,354 16,814,439 17,034,053 16,959,339 ( 2)
1 102(IFRSs)
2 106 107 3 107 4
- 89 -
1 108 3 31
( )103 104 105 106 107
6,776,557 7,668,642 7,231,944 7,508,494 7,523,861 7,683,2276,049,884 5,604,356 5,619,886 6,559,257 6,498,378 6,447,201
3,717 3,394 3,466 - - -8,651,500 8,832,503 9,439,668 8,788,177 8,945,242 8,827,700
21,481,658 22,108,895 22,294,964 22,855,928 22,967,481 22,958,1281,435,688 1,996,439 2,069,991 2,912,716 2,948,928 2,748,0071,917,933 2,599,246 2,873,733 3,515,523 ( 2) -2,676,371 2,695,210 2,387,178 2,381,066 2,390,462 2,412,9464,112,059 4,691,649 4,457,169 5,293,782 5,339,390 5,160,9534,594,304 5,294,456 5,260,911 5,896,589 ( 2) -
17,369,599 17,417,246 17,837,795 17,562,146 17,628,091 17,797,175
4,018,711 4,018,711 4,018,711 4,018,711 4,018,711 4,018,711184,583 184,583 184,583 184,583 184,969 184,969
13,042,786 13,157,871 13,627,285 13,343,914 13,417,660 13,582,55812,560,541 12,555,064 12,823,543 12,741,107 ( 2) -
123,519 56,081 7,216 14,938 6,751 10,937- - - - -- - - - -
17,369,599 17,417,246 17,837,795 17,562,146 17,628,091 17,797,17516,887,354 16,814,439 17,034,053 16,959,339 ( 2) -
1 102 (IFRSs)
2 106 107
3 107
4
- 90 -
( )
1
103 104 105 106 107 4,700,548 5,076,549 7,620,612 7,961,306 7,837,1881,348,802 1,564,495 1,699,712 1,660,123 1,497,702
90,475 213,820 127,567 93,344 148,111320,141 428,090 1,031,822 474,612 567,375410,616 641,910 1,159,389 567,956 715,486
394,958 620,310 1,106,089 543,356 696,309
- - - - -394,958 620,310 1,106,089 543,356 696,309
3,252 -90,418 -82,733 -15,263 -27,943
398,210 529,892 1,023,356 528,093 668,366
394,958 620,310 1,106,089 543,356 696,309
- - - - -
398,210 529,892 1,023,356 528,093 668,366
- - - - -
( 2 ) 0.98 1.54 2.75 1.35 1.73
1 102 (IFRSs)
2 106 107
3
- 91 -
1 108 3 31
( )103 104 105 106 107
6,015,394 6,360,594 8,762,410 9,090,115 8,901,634 2,145,2671,800,537 2,056,541 2,319,678 2,335,035 2,117,661 446,503
-12,971 79,261 149,967 170,054 223,671 37,217
492,193 641,991 1,086,498 473,653 579,203 151,751
479,222 721,252 1,236,465 643,707 802,874 188,968
394,958 620,310 1,106,089 543,356 696,309 164,898
- - - - - - 394,958 620,310 1,106,089 543,356 696,309 164,898
3,252 -90,418 -82,733 -15,263 -27,943 4,186
398,210 529,892 1,023,356 528,093 668,366 169,084
394,958 620,310 1,106,089 543,356 696,309 164,898
- - - - - -
398,210 529,892 1,023,356 528,093 668,366 169,084
- - - - - -
( 2) 0.98 1.54 2.75 1.35 1.73 0.41
1 102
(IFRSs)
2 106 107
3
- 92 -
( )
103 104 105 106 107
- 93 -
( )
103 104 105 106 107
( )
9.34 8.87 12.88 16.64 16.49
381.75 379.68 382.18 311.19 315.61
612.34 649.50 263.75 219.98 236.20470.74 312.57 77.82 46.65 47.30
51,328.00 71,324.33 280.44 37.40 41.368.54 8.13 9.91 9.54 9.66
43 45 37 38.26 37.802.31 2.07 2.06 1.54 1.29
13.31 14.56 22.76 23.75 24.05158 176 177 237.09 283.98
1.26 1.05 1.57 1.49 1.34
0.24 0.27 0.39 0.38 0.372.02 3.24 5.61 2.68 3.372.25 3.57 6.27 3.07 3.96
(%) 10.22 15.97 28.85 14.13 17.80
8.40 12.22 14.51 6.82 8.880.98 1.54 2.75 1.35 1.73
44.81 -106.41 -68.78 -30.00 0.535.64 -6.48 -19.44 -18.19 -17.45
-2.05 -5.64 -8.82 -6.66 -2.703.17 1.85 2.56 3.46 2.771.00 1.00 1.03 1.20 1.14
102(IFRSs)
20% 1.2.3.4.
5.6. 7.
- 94 -
108 3 31( )103 104 105 106 107
( )
19.14 21.22 19.99 23.16 23.25 22.48331.34 358.87 359.88 304.05 308.05 313.47
472.01 384.12 349.37 257.78 255.14 279.59380.21 259.95 168.17 85.47 71.47 73.21
45.09 82.71 181.82 38.98 43.09 43.3313.24 12.51 14.16 13.39 13.13 12.09
28 29 26 27 28 30.202.63 2.37 2.17 1.60 1.34 1.26
13.24 14.17 20.49 24.19 24.42 20.68139 154 169 228 272 290.25
1.21 1.09 1.56 1.49 1.36 1.330.27 0.29 0.39 0.40 0.39 0.371.84 2.88 5.01 2.47 3.11 2.932.25 3.57 6.27 3.07 3.96 3.72
(%) 11.92 17.95 30.77 16.02 19.98 18.816.57 9.75 12.62 5.98 7.82 7.690.98 1.54 2.75 1.35 1.73 1.64
42.91 -20.86 -48.97 -21.11 15.64 -0.04 16.91 7.18 -7.32 -11.79 -8.48 -14.89
-1.13 -5.65 -10.04 -8.93 -0.87 -0.02-15.35 4.56 2.59 2.64 2.37 1.56
0.54 1.13 1.05 1.11 1.09 1.14102
(IFRSs) 20%
1.2. 106
- 95 -
1.(1) /(2) /
2.(1) /(2) /(3) /
3.(1) ( ) /
( )(2) 365/(3) /(4) ( ) /
( )(5) 365/(6) /(7) /
4.(1) × / (2) /(3) /(4) /
5.(1) /(2) / (
)(3) ( )/(
)6.
(1) ( ) /(2) / ( )
- 96 -
219
- 97 -
219
- 98 -
219
- 99 -
107 106 12 31107 106 1 1 12 31
107106 12 31 107 106 1 112 31
107
- 100 -
104 9 50107
50
( )
1.2.
3.
4.
- 101 -
1.
2.
3.
4.
5.
- 102 -
6.
107
1070323246 1000028068
108 3 22
- 103 -
107
106
1231
107
1231
106
1231
1100
$ 24
9,62
71
$24
2,43
51
1110
50,0
20-
--
1125
--
260,
543
111
50
60
,900
-52
,838
-11
60
50
5,93
42
472,
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211
70
90
,557
183
,919
-11
80
19
7,15
31
160,
103
112
00
13
1,48
91
20,7
65-
130X
5,14
1,68
224
4,72
2,91
623
1429
118,
787
116
2,02
51
1470
31,4
16-
22,0
75-
11X
X
6,
577,
565
316,
199,
644
29 15
23
-
-48
0-
1550
8,25
1,96
639
8,49
3,70
640
1600
5,80
6,16
328
5,86
4,45
928
1760
--
173,
741
118
01
1,
787
-3,
036
-18
40
43
,179
-41
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-19
15
39
,951
-70
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119
20
38
9,27
32
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909
115
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14,5
32,3
1969
14,8
68,5
4271
1XX
X
$ 21
,109
,884
100
$21
,068
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100
- 104 -
2100
$ 2,
100,
000
10$
2,07
0,00
010
2150
7,96
4-
133,
554
121
70
26
1,44
61
124,
231
122
00
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8,64
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461,
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222
30
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986
-5,
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-23
00
11
,733
-23
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-21
XX
2,78
4,77
213
2,81
8,33
514
2570
619,
417
361
9,41
73
2640
76,1
44-
66,4
48-
2645
1,46
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1,84
0-
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X
69
7,02
13
687,
705
3
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X
3,48
1,79
316
3,50
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3110
4,
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711
194,
018,
711
1932
00
18
4,96
91
184,
583
1
3310
2,24
7,35
811
2,19
3,02
210
3320
4,41
3,67
621
4,41
3,67
621
3350
6,75
6,62
632
6,73
7,21
632
3300
13,4
17,6
6064
13,3
43,9
1463
3400
6,75
1-
14,9
38-
3XX
X
17,6
28,0
9184
17,5
62,1
4683
$ 21
,109
,884
100
$21
,068
,186
100
- 105 -
107 106 1 1 12 31
107 106
4110 $ 8,225,220 105 $ 8,164,009 103 4170 ( 138 ) - ( 2,067 ) - 4190 ( 387,894 ) ( 5 ) ( 200,636 ) ( 3 )4000 7,837,188 100 7,961,306 100
5000 ( 6,339,486 ) ( 81 ) ( 6,301,183 ) ( 79 )
5900 1,497,702 19 1,660,123 21
5910 ( 35,193 ) - ( 36,240 ) -
5920 36,240 - 34,761 -
5950 1,498,749 19 1,658,644 21
6100 ( 1,127,205 ) ( 14 ) ( 1,355,284 ) ( 17 )6200 ( 173,921 ) ( 2 ) ( 159,778 ) ( 2 )6300 ( 49,512 ) ( 1 ) ( 50,238 ) ( 1 )6000 ( 1,350,638 ) ( 17 ) ( 1,565,300 ) ( 20 )
6900 148,111 2 93,344 1
7010 160,602 2 144,444 2 7020
( 9,179 ) - ( 26,565 ) ( 1 )7050 ( 17,726 ) - ( 15,603 ) - 7060
433,678 5 372,336 5 7000 567,375 7 474,612 6
7900 715,486 9 567,956 7
7950 ( 19,177 ) - ( 24,600 ) -
- 106 -
107 106
8200 696,309 9 543,356 7
8310 8311
( $ 29,125 ) - ( $ 23,068 ) - 8331
( 1,192 ) - ( 3,839 ) - 8336
( 11,702 ) - - - 8349
8,972 - 3,922 - 8360
8361 4,306 - ( 15,301 ) -
8362 - - 24,768 -
8381
( 695 ) - 2,125 - 8382
- - ( 6,471 ) - 8399
1,493 - 2,601 - 8300 ( 27,943 ) - ( 15,263 ) -
8500 $ 668,366 9 $ 528,093 7
9710 $ 1.73 $ 1.359810 $ 1.73 $ 1.35
- 107 -
107
106
11
1231
A1
1
061
140
1,87
1 $
4,01
8,71
1$
184,
583
$2,0
82,4
13$4
,413
,676
$7,1
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96
($54
,742
)$
-$
61,9
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7,83
7,79
5 1
05B1
- -
-11
0,60
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(11
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9 )-
--
-
B5
-
--
--
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--
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--
--
543,
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--
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6
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106
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--
-(
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(10
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18,2
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--
-52
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10,5
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-18
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528,
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--
--
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11
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-54
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-(
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--
--
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-
--
--
(60
2,80
7 )-
--
(60
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-
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--
--
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1
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--
--
696,
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--
-69
6,30
9
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107
- -
--
-(
21,3
45 )
5,10
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-(
27,9
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- -
--
-67
4,96
45,
104
(11
,702
)-
668,
366
Z1
107
1231
40
1,87
1
$ 4,
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711
$18
4,96
9$2
,247
,358
$4,4
13,6
76$6
,756
,626
($
60,2
13)
$66
,964
$-
$17,
628,
091
- 108 -
107 106 1 1 12 31
107 106
A10000 $ 715,486 $ 567,956A20010 A20100 262,075 226,271A20200 1,790 1,882A20400
73 -A20900 17,726 15,603A21200 ( 614 ) ( 2,415 )A22300
( 433,678 ) ( 372,336 )A22500 ( 1,017 ) ( 6,405 )A23100 - ( 4,348 )A23700 2,170 ( 314 )A23900 35,193 36,240A24000 ( 36,240 ) ( 34,761 )A30000 A31130 ( 41,971 ) ( 3,167 )A31150 ( 43,688 ) 121,067A31180 ( 724 ) 2,383A31200 ( 420,936 ) ( 1,259,642 )A31230 43,238 ( 12,305 )A31240 ( 9,341 ) ( 3,927 )A32130 ( 125,590 ) ( 2,434 )A32150 137,215 ( 12,516 )A32180 ( 35,704 ) ( 61,671 )A32230 ( 11,330 ) 6,539A32240 ( 19,429 ) ( 28,351 )A33000 34,704 ( 826,651 )A33300 ( $ 17,865 ) ( $ 14,557 )A33500 ( 2,199 ) ( 4,158 )AAAA 14,640 ( 845,366 )
- 109 -
107 106
B00200 ( 950,000 ) -
B00100 1,160,930 -
B00300 - ( 1,300,000 )B00400 - 1,340,347B01800 - ( 17,000 )B02400 - 501,877B02700 ( 230,331 ) ( 1,260,152 )B02800 1,155 8,509B03700 ( 168,364 ) -B03800 - 846B04500 ( 541 ) ( 1,629 )B05500 109,857 -B07200 30,322 619,330B07500 614 2,430B07600 612,097 521,329BBBB 565,739 415,887
C00100 30,000 1,040,000C03100 ( 380 ) ( 1,000 )C04500 ( 602,807 ) ( 803,742 )CCCC ( 573,187 ) 235,258
EEEE 7,192 ( 194,221 )
E00100 242,435 436,656
E00200 $ 249,627 $ 242,435
- 110 -
107 106 1 1 12 31
14 4 14
25 3558 12 13
69 12 23
88 3
()
107 12 1 100%
108 3 22
( )
- 111 -
IFRS IAS IFRICSIC IFRSs
IFRSs
1. IFRS 9IFRS 9 IAS 39
IFRS 7 IFRS 9
107 1 1
107 1 1 IAS 39 IFRS 9
IAS 39 IFRS 9 IAS 39 IFRS 9 $ 242,435 $ 242,435 (2)
-260,543 260,543 (1)
-480 480 (1)
768,885 768,885 (2)
- 112 -
107 1 1
IAS 39
107 1 1
IFRS 9
107 1 1 107 1 1
$ -
IAS 39
$ 261,023 $ - $ 261,023 $ 40 ($ 40 ) (1) (2)
(1) IAS 39
IFRS 9IAS 39
IFRS 9107 1 1
4040
(2)IAS 39 IFRS 9
107 1 1
IAS 39
107 1 1
I FR S 9
107 1 1 107 1 1
$8,493,106 $ - $8,493,106 $ 1,549 ( $ 1,549 ) (3)
(3) IFRS 9 107 1 11,549
1,5492. IFRS 15
IFRS 15IAS 18 IAS 11
- 113 -
IFRS 15
3. IAS 12IAS 12
107 4. IAS 40
IAS 40 107 1 1
- 114 -
5. IFRIC 22IAS 21
IFRIC 22
( ) 108IFRSs
IASB1
2015-2017 2019 1 1 IFRS 9 2019 1 1 2
IFRS 16 2019 1 1 IAS 19 2019 1 1 3IAS 28 2019 1 1
IFRIC 23 2019 1 11
2 107 1 1
3 2019 1 1
1. IFRS 16IFRS 16
IAS 17 IFRIC 4
IFRS 16 108 1 1IFRS 16
- 115 -
IAS 17 IFRIC 4IFRS 16
IFRS 16
IFRS 16
IFRS 16 IAS 17 108 1 1
IAS 36
(1)
(2) 108 12 31
(3) 108 1 1
(4)
- 116 -
IAS 17 107 1231
108 1 1
108 11 IFRS 16
108 1 1
107 12 31 108 1 1
$ - $ 19,669 $ 19,669 6,670 ( 6,670 ) -
$ 6,670 $ 12,999 $ 19,669
$ 6,670 ( $ 6,670 ) $ - - 7,007 7,007 - 12,662 12,662
$ 6,670 $ 12,999 $ 19,669 2. IFRIC 23
IFRIC 23
IFRIC 23108 1 1
- 117 -
3. IAS 28
IAS 28 38
IFRS 9
IFRS 9 108 1 1IFRS 9
4. IFRS 9IFRS 9
108 1 1 5. 2015-2017
2015-2017 IFRS 3 IFRS 11 IAS 12IAS 23 IAS 23
108
- 118 -
( ) IASB IFRSsI A S B
1 IFRS 3 2020 1 1 2IFRS 10 IAS 28
IFRS 17 2021 1 1 IAS 1 IAS 8 2020 1 1 3
1
2 2020 1 1
3 2020 1 1 1. IFRS 10 IAS 28
IFRS 3
IFRS 3
2. IFRS 3
- 119 -
( )
( )
1 3 1. 1
2. 2 1
3. 3
- 120 -
( )
1. 2. 123. 12
1. 2. 12
3. 12
( )
- 121 -
( )
( )
( )
- 122 -
( )
- 123 -
( )
( )1.
2.
( )
- 124 -
IFRS 15
( )
1.
(1)107
- 125 -
A.
B.
a.
b.
a.
b.
- 126 -
3
C.
106
A.
- 127 -
B.
3
(2)107
12
1212
- 128 -
106
- 129 -
(3)
106
107
2.
- 130 -
3.
(1)
(2)
( )
107
1
106
- 131 -
1.
(1)(2)
(3)(4)(5)
2.
( )
1.
2.
- 132 -
3.
( )
( ) 1.
2.
- 133 -
( )
1.
2.
- 134 -
3.
107 12 31 106 12 31 $ 693 $ 677
248,934 241,758 $ 249,627 $ 242,435
107 12 31 106 12 31 0.001%~0.370% 0.250%
107 12 31 106 12 31
$ 50,020 $ -
- 135 -
106 107 12 31 106 12 31
$ - $260,543
( ) $ - $ 480
107 12 31 106 12 31
$ 61,515 $ 53,372 ( 615 ) ( 534 ) 60,900 52,838
505,934 472,025 $566,834 $524,863
$103,259 $ 96,702 ( 12,702 ) ( 12,783 ) 90,557 83,919
197,153 160,103 $287,710 $244,022
( )
107 IAS 39 $ 534
IFRS 9 -IFRS 9 534
81 $ 615
106
$ 582 ( 48)
$ 534
- 136 -
( )107
30 90
IFRS 9
GDP
- 137 -
107 12 31 0 6 0 6 1 9 0 9 1
2.63% 31.37% 100.00%$ 283,677 $ 16,735 $ - $ 300,412
( 7,452 ) ( 5,250 ) - ( 12,702 )$ 276,225 $ 11,485 $ - $ 287,710
107 IAS 39 $12,783
IFRS 9 -IFRS 9 12,783
( 81) $12,702
106 106 107
30 90
30 90
1%
100%
- 138 -
106 12 310 60 $74,668 61 90 5,854 91 16,180
$96,702
106
$12,73548
$12,783
107 12 31 106 12 31 $ 192,744 $ 180,958 13,502 12,503
214,125 295,044 4,721,311 4,234,411
$5,141,682 $4,722,916 107 106 6,339,486
6,301,183 107 106 2,170
314 106
107 12 31 106 12 31
$ 7,530,998 $ 7,825,284 720,968 668,422
$ 8,251,966 $ 8,493,706
- 139 -
( ) 107 12 31 106 12 31
$ 2,051,396 $ 2,075,370 2,462 2,377
216,323 215,374 4,963,904 5,238,422
28,587 28,214 20,134 20,873 14,281 16,472 31,876 31,168 12,610 12,307 47,122 37,297 48,505 46,695 17,051 22,382 19,659 20,372 16,314 16,753 29,494 29,607
11,280 11,601 $ 7,530,998 $ 7,825,284
107 12 31 106 12 31 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100%
- 140 -
107 106
107 106
107 12 1
IFRS101 301
106( )
107 12 31 106 12 31
$720,968 $668,422
107 12 31 106 12 31
25.00% 25.00%
- 141 -
107 12 31 106 12 31 $1,717,193 $1,265,529
3,108,154 3,019,398 ( 1,873,069 ) ( 1,543,240 ) ( 68,406 ) ( 68,000 ) $2,883,872 $2,673,687
25.00% 25.00% $ 720,968 $ 668,422
$ 720,968 $ 668,422
107 106 $1,274,596 $1,316,851
$ 403,096 $ 225,103 403,096 225,103
( 48,454 ) ( 24,253 ) $ 354,642 $ 200,850
$ 36,500 $ 54,750
106 1 1 $2,389,891 $1,642,459 $3,323,329 $ 64,879 $1,148,990 $8,569,548- 71,236 1,002,717 12,867 71,618 1,158,438- - ( 185,277 ) ( 1,703 ) ( 15,365 ) ( 202,345 )
106 12 31 $2,389,891 $1,713,695 $4,140,769 $ 76,043 $1,205,243 $9,525,641
106 1 1 $ - $ 817,664 $1,838,723 $ 48,174 $ 931,280 $3,635,841- 44,734 134,226 5,129 41,493 225,582- - ( 183,454 ) ( 1,498 ) ( 15,289 ) ( 200,241 )
106 12 31 $ - $ 862,398 $1,789,495 $ 51,805 $ 957,484 $3,661,182
106 12 31 $2,389,891 $ 851,297 $2,351,274 $ 24,238 $ 247,759 $5,864,459
- 142 -
107 1 1 $2,389,891 $1,713,695 $4,140,769 $ 76,043 $1,205,243 $9,525,641- 4,500 67,766 3,141 127,878 203,285- - ( 6,008 ) ( 7,352 ) ( 72,669 ) ( 86,029 )
107 12 31 $2,389,891 $1,718,195 $4,202,527 $ 71,832 $1,260,452 $9,642,897
107 1 1 $ - $ 862,398 $1,789,495 $ 51,805 $ 957,484 $3,661,182- 44,461 156,936 5,802 54,244 261,443- - ( 5,917 ) ( 7,313 ) ( 72,661 ) ( 85,891 )
107 12 31 $ - $ 906,859 $1,940,514 $ 50,294 $ 939,067 $3,836,734
107 12 31 $2,389,891 $ 811,336 $2,262,013 $ 21,538 $ 321,385 $5,806,163
10 60 3 20 3 20
6
3 12 3 13
106 1 1 $ 170,467 $ 11,028 $ 181,495 - - -
106 12 31 $ 170,467 $ 11,028 $ 181,495
106 1 1 $ - $ 7,065 $ 7,065- 689 689
106 12 31 $ - $ 7,754 $ 7,754
106 12 31 $ 170,467 $ 3,274 $ 173,741
107 1 1 $ 170,467 $ 11,028 $ 181,495( 170,467 ) ( 11,028 ) ( 181,495 )
- 143 -
107 12 31 $ - $ - $ -
107 1 1 $ - $ 7,754 $ 7,754- 632 632- ( 8,386 ) ( 8,386 )
107 12 31 $ - $ - $ -
107 12 31 $ - $ - $ -16
3
106 12 31 $195,403
—( )
107 106
$ 6,021 $ 9,453 541 1,629
- ( 5,061) $ 6,562 $ 6,021
$ 2,985 $ 6,164 1,790 1,882
- ( 5,061) $ 4,775 $ 2,985
$ 1,787 $ 3,036
- 144 -
3
107 106 $ 1,790 $ 1,882
107 12 31 106 12 31 $375,000 $215,000
14,273 5,909 $389,273 $220,909
104 50104 9 1 107 8
31 215,000
107 10 31 107 4 20
107 6 50107 6 26
107 11 1 110 10 31160,000
107 12 31 106 12 31
$ 2,198 $22,527
7,688 8,121 27,975 30,216
- 7,220 2,090 2,189
$39,951 $70,273
- 145 -
107 12 31 106 12 31
$2,100,000 $2,070,000 107 106 12 31
0.840%-0.858% 0.84%-1.00%
107 12 31 106 12 31
$ 7,964 $133,554
$261,446 $124,231
107 12 31 106 12 31 $ 118,365 $ 145,411
29,809 23,665 58,257 43,672 20,498 69,866 20,144 18,601
107 12 31 106 12 31 $ 9,026 $ 7,500
15,545 13,819 15,740 15,420
111,259 123,578 $398,643 $461,532
( )
6%
107 106
- 146 -
15,45815,107
( )
62%
3
107 12 31 106 12 31 $ 434,197 $ 411,998 ( 358,053 ) ( 345,550 )
76,144 66,448 $ 76,144 $ 66,448
106 1 1 $ 401,077 ( $ 329,346) $ 71,731
3,078 - 3,078 4,011 ( 3,324) 687 7,089 ( 3,324) 3,765
- 274 274
498 - 498 ( 5,099) - ( 5,099) 27,395 - 27,395
- 147 -
22,794 274 23,068 ( 292) ( 31,824) ( 32,116) ( 18,670) 18,670 -
106 12 31 $ 411,998 ( $ 345,550) $ 66,448
107 1 1 $ 411,998 ( $ 345,550) $ 66,448
2,514 - 2,514 3,262 - 3,262
4,635 ( 3,921) 714 10,411 ( 3,921) 6,490
- ( 10,049) ( 10,049)14,756 - 14,756
24,418 - 24,418 39,174 ( 10,049) 29,125 ( 323) ( 25,596) ( 25,919) ( 27,063) 27,063 -
107 12 31 $ 434,197 ( $ 358,053) $ 76,144
107 106 $ 3,576 $ 3,670 $ 1,073 $ 37 $ 1,177 $ 37 $ 664 $ 21
1.
2
- 148 -
2.
3.
107 12 31 106 12 31 1.000% 1.125%
2.250% 2.000%
107 12 31 106 12 31
0.25% ( $ 10,081 ) ( $ 9,939 ) 0.25% $ 10,436 $ 10,301
0.25% $ 10,122 $ 10,026 0.25% ( $ 9,830 ) ( $ 9,724 )
107 12 31 106 12 311 $ 3,787 $28,050
9.5 9.9
- 149 -
( )
107 12 31 106 12 31600,000 600,000
$ 6,000,000 $ 6,000,000
401,871 401,871 $ 4,018,711 $ 4,018,711
10
58 $ 48,000 400,000 2,290,290 16,971 547,866
2,055,154 ( 1,339,570 ) $4,018,711
( ) 107 12 31 106 12 31
(1) $183,296 $183,296
168 168
202 202
(2) 917 917
(3) 386 - $184,969 $184,583
- 150 -
1.
2.
3. IAS 283235 —
( )
( )
25%
10100128651010047490 1030006415
IFRSs
- 151 -
107 106 6 22106 105
106 105 106 105 $ 54,336 $ 110,609 $ - $ -
602,807 803,742 1.5 2.0108 3 22 107
$69,631 $ - 642,994 1.6
107 108 6 24
( ) 107 12 31 106 12 31
IFRSs
$4,357,281 $4,357,281 56,395 56,395
$4,413,676 $4,413,676 ( )
1. 107 106
( $65,317 ) ( $54,742 ) 2,354 -
4,306 ( 15,301 ) ( 861 ) 2,601
( 695 ) 2,125 ( $60,213 ) ( $65,317 )
- 152 -
2.
106 1 1 $61,958
24,768
( 6,471 ) 80,255
106 12 31 80,255IFRS 9 ( 80,255)
107 1 1 IFRS 9 $ -3.
107 IAS 39 $ -
IFRS 9 78,666IFRS 9 78,666
( 11,702 ) ( 11,702 )
$66,964
107 106
$3,884,426 $4,127,455 3,952,762 3,833,851
$7,837,188 $7,961,306 ( )
( ) 107 12 31
— $ 108
- 153 -
( ) 107 106
$ 74,093 $ 66,725
614 2,415 85,895 75,304
$160,602 $144,444 ( )
107 106
$ 1,017 $ 6,405
( 73 ) -
- 4,348 ( 6,188 ) ( 29,139) ( 3,935) ( 8,179)
( $ 9,179 ) ( $26,565)( )
107 106 $ 17,726 $ 15,603
( ) 107 106
$ 198,832 $ 172,860 62,611 52,722
632 689 $ 262,075 $ 226,271
$ 1,790 $ 1,882
- 154 -
( ) 107 106
$ 412,082 $ 392,630
15,458 15,107 6,490 3,765
21,948 18,872 65,820 65,239 $ 499,850 $ 476,741
$ 261,965 $ 253,400 237,885 223,341
$ 499,850 $ 476,741 ( )
1% 3%107 106 108 3
22 107 3 23
107 106 1% 1%3% 3%
107 106
$ 7,452 $ 5,916 22,357 17,749
106 105106 105
108 107
- 155 -
( )
107 106
$ 6,726 $ 2,962 - 15,787
2,773 - 454 4,058
9,953 22,807
11,123 1,793 ( 1,899) -
$ 19,177 $ 24,600
107 106 $ 715,486 $ 567,956
107 10620 17 $ 143,097 $ 96,553
( 9,364 ) ( 449 )- 15,787
2,773 - ( 85,627 ) ( 67,411 ) ( 30,257 ) ( 23,938 ) ( 1,899 ) -
454 4,058 $ 19,177 $ 24,600
106 17% 107 217% 20%
107 107 10%5%
108 107
- 156 -
5%
( ) 107 106
$ 5,501 $ -
5,825 3,922 ( 861 ) 2,601
$10,465 $ 6,523 ( )
107 12 31 106 12 31
$ 4,986 $ 5,955 ( )
107
$ 934 ( $ 861) $ - $ 165 $ 238 6,161 ( 210) - 1,087 7,038
2,497 ( 3,251) - 441 ( 313 ) 2,739 434 - 483 3,656 15 ( 6) - 2 11
13,341 - ( 861 ) 2,354 14,834 10,849 ( 6,204) 5,825 1,914 12,384
2,781 ( 1,089) - 491 2,183 2,621 64 - 463 3,148
$ 41,938 ( $ 11,123) $ 4,964 $ 7,400 $ 43,179
$ 619,417 $ - $ - $ - $ 619,417
- 157 -
106
$ 734 $ 200 $ - $ 9345,909 252 - 6,161
641 1,856 - 2,4972,792 ( 53 ) - 2,739
13 2 - 1510,740 - 2,601 13,34113,914 ( 6,987 ) 3,922 10,849
- 2,781 - 2,781 2,465 156 - 2,621 $ 37,208 ( $ 1,793 ) $ 6,523 $ 41,938
$ 619,417 $ - $ - $ 619,417
( )
105
107 106 $ 1.73 $ 1.35 $ 1.73 $ 1.35
107 106
$ 696,309 $ 543,356
- -
$ 696,309 $ 543,356
- 158 -
107 106
401,871 401,871
291 268
402,162 402,139
107 106
107 106
$ 203,285 $ 1,158,438145,411 247,125
( 118,365) ( 145,411) $ 230,331 $ 1,260,152
$ 219,857 $ - ( 110,000) - $ 109,857 $ -
$ 602,807 $ 803,74221 21
( 21) ( 21) $ 602,807 $ 803,742
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IFRS IAS IFRICSIC IFRSs
IFRSs
1. IFRS 9IFRS 9 IAS 39
IFRS 7 IFRS 9
107 1 1
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1,642 1,642 (1)
526,579 526,579 (2)
650,136 650,136 (3)
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$ 528,221 $ - $ 528,221 $ 1,589 ($ 1,589 ) (1)(2)
(1) IAS 39IFRS 9
5
(2) IAS 39
IFRS 9107 1 1
1,5941,594
(3)IAS 39 IFRS 9
107 1 1
IAS 39
107 1 1
IFRS 9
107 1 1 107 1 1
$668,422 $ - $668,422 $ - $ - (4)
- 196 -
(4) IFRS 9 107 1 178,666
78,6662. IFRS 15
IFRS 15IAS 18 IAS 11
IFRS 15
3. IAS 12IAS 12
107
4. IAS 40
- 197 -
IAS 40 107 1 1
5. IFRIC 22IAS 21
IFRIC 22
( ) 108IFRSs
I A S B1
2015-2017 2019 1 1 IFRS 9 2019 1 1 2
IFRS 16 2019 1 1 IAS 19 2019 1 1 3IAS 28 2019 1 1
IFRIC 23 2019 1 1 1
2 107 1 1
3 2019 1 1
- 198 -
1. IFRS 16IFRS 16
IAS 17 IFRIC 4
IFRS 16 108 1 1IFRS 16
IAS 17 IFRIC 4IFRS 16
IFRS 16
IFRS 16
IFRS 16 IAS 17 108 1 1
IAS 36
(1)
- 199 -
(2) 108 12 31
(3) 108 1 1
(4)
IAS 17 107 1231
108 1 1
108 11 IFRS 16
108 1 1
107 12 31 108 1 1
$ - $ 37,415 $ 37,4156,670 ( 6,670 ) -
13 ( 13 ) - $ 6,683 $ 30,732 $ 37,415
$ 6,670 ($ 6,670 ) $ -- 12,107 12,107- 25,308 25,308
$ 6,670 $ 30,745 $ 37,4152. IFRIC 23
IFRIC 23
- 200 -
3. IAS 28
IAS 28 38
IFRS 9
IFRS 9 108 1 1IFRS 9
4. IFRS 9IFRS 9
5. 2015-20172015-2017 IFRS 3 IFRS 11 IAS 12
IAS 23 IAS 23
108
- 201 -
( ) IASB IFRSsI A S B
1 IFRS 3 2020 1 1 2IFRS 10 IAS 28
IFRS 17 2021 1 1 IAS 1 IAS 8 2020 1 1 3
1
2 2020 1 1
3 2020 1 1 1. IFRS 10 IAS 28
IFRS 3
IFRS 3
- 202 -
2. IFRS 3
( )
IFRSs ( )
1 3 1. 1
2. 2 1
3. 3
- 203 -
( )
1. 2. 123. 12
1. 2. 12
3. 12
( )
- 204 -
(1)(2)
( )
- 205 -
( )
( )
( )
- 206 -
( )
- 207 -
( )
( ) 1.
- 208 -
2.
( )
IFRS 15
( )
- 209 -
1.
(1)107
A.
B.
a.
- 210 -
b.
a.
b.
3
C.
- 211 -
106
A.
B.
3
- 212 -
C. 107
12
1212
106
- 213 -
90
- 214 -
D.
106
107
2.
- 215 -
3. (1)
(2)
( )
107
1
106
1.
(1)
- 216 -
(2)
(3)(4)(5)
2
( )
1.
2.
- 217 -
3.
( )
( ) 1.
2.
- 218 -
( )
1.
2.
- 219 -
3.
107 12 31 106 12 31 $ 10,826 $ 6,186
847,328 694,992 417,700 582,100
$1,275,854 $1,283,278
107 12 31 106 12 310.001% 1.065% 0.250% 1.065%
107 12 31 106 12 31
$ 100,036 $ -
- 220 -
107 12 31 106 12 31
$ 657 $ -
107 12 31 106 12 31
$ - $ 526,579 - 503 $ - $ 527,082
$ - $ 1,139
107 12 31 106 12 31
$ 88,204 $ 83,465 ( 882) ( 835 )
$ 87,322 $ 82,630
$ 611,008 $ 573,683 ( 20,618) ( 22,143 )
$ 590,390 $ 551,540
$ 15,654 $ 15,966
- 221 -
( )
107 IAS 39 $ 835
IFRS 9 -IFRS 9 835
47 $ 882
106
$ 874 ( 39 )
$ 835 ( )
10730 90
- 222 -
IFRS 9
GDP
107 12 31 0 6 0 6 1 9 0 91
0.02%~3.77% 1.45%~12.6% 100.00% $568,205 $ 39,528 $ 3,275 $611,008
( 15,504 ) ( 1,839 ) ( 3,275 ) ( 20,618 ) $552,701 $ 37,689 $ - $590,390
107 IAS 39 $22,143
IFRS 9 -IFRS 9 22,143
( 1,525) $20,618
- 223 -
106 106 107
30 90
30 90
1%
100%
106 12 310 60 $458,24261 90 108,28491 7,157
$573,683
- 224 -
106
$ 1,105 $18,866
557 3,555 - ( 1,939 )
- ( 1 ) $ 1,662 $20,481
106 12 311,662
106 12 310 60 $ -61 90 -91 1,662
$ 1,662
107 12 31 106 12 31 $ 164,315 $ 190,088
18,989 19,402 349,976 379,129
4,742,705 4,250,952 $5,275,985 $4,839,571
107 106 6,783,9736,755,080 107 106 1,270
1,742 106
- 225 -
( )
107 12 31
106 12 31
100.00% 100.00% 100.00% 100.00%
100.00% 100.00% ( )
100.00% 100.00%
100.00% - 100.00% - 100.00% - 100.00% - 100.00% - 100.00% - 100.00% - 100.00% - 100.00% - 100.00% - 100.00% - 100.00% -
- 100.00% ( ) - 100.00% ( )
100.00% 100.00%
- 50.00% ( )- 50.23%- 50.00%- 50.00%- 50.00%- 50.30%- 50.00%- 50.00%
- 226 -
107 12 31
106 12 31
- 26.00%- 50.00%- 50.00% ( )- 50.00%- 50.00% ( )- 49.77%- 50.00%- 50.00%- 50.00%- 49.70%- 50.00%- 50.00%- 74.00%- 50.00%- 50.00% ( )- 50.00%
( )( ) 106 3 31 6,000
( ) 106 3 31 3,9201,080
45.27% 54.73% 50% 50%( ) 106 5 17( ) 106 5 5
501,877 16,300 106 1127 5,000 107 11
19 6,500( )
107 12 1
- 227 -
107 12 31 106 12 31
$720,968 $668,422
107
12 31 106
12 311
39 25% 25%
107 12 31 106 12 31 $ 1,717,193 $ 1,265,529
3,108,154 3,019,398 ( 1,873,069 ) ( 1,543,240 )
( 68,406 ) ( 68,000 ) $ 2,883,872 $ 2,673,687
25% 25% $ 720,968 $ 668,422 $ 720,968 $ 668,422
$ 1,274,596 $ 1,316,851 $ 403,096 $ 225,103
403,096 225,103 ( 48,454 ) ( 24,253 ) $ 354,642 $ 200,850
$ 36,500 $ 54,750
- 228 -
107 106
106 1 1 $2,981,866 $ 1,664,146 $ 3,323,329 $ 178,231 $1,156,842 $ 9,304,414- 71,236 1,002,717 33,412 72,956 1,180,321- - ( 185,277) ( 7,241) ( 15,365) ( 207,883)
- - - 13 3 16106 12 31 $2,981,866 $ 1,735,382 $ 4,140,769 $ 204,415 $1,214,436 $10,276,868
106 1 1 $ - $ 829,728 $ 1,838,723 $ 80,425 $ 935,652 $ 3,684,528- 45,191 134,225 17,108 42,292 238,816- - ( 183,454) ( 6,993) ( 15,289) ( 205,736)- - - 3 - 3
106 12 31 $ - $ 874,919 $ 1,789,494 $ 90,543 $ 962,655 $ 3,717,611
106 12 31 $2,981,866 $ 860,463 $ 2,351,275 $ 113,872 $ 251,781 $ 6,559,257
107 1 1 $2,981,866 $ 1,735,382 $ 4,140,769 $ 204,415 $1,214,436 $10,276,868- 4,500 67,766 16,200 121,910 210,376- - ( 6,008) ( 10,008) ( 72,668) ( 88,684)- - - ( 31) ( 6) ( 37)
107 12 31 $2,981,866 $ 1,739,882 $ 4,202,527 $ 210,576 $1,263,672 $10,398,523
107 1 1 $ - $ 874,919 $ 1,789,494 $ 90,543 $ 962,655 $ 3,717,611- 44,988 156,937 18,605 48,920 269,450- - ( 5,917) ( 8,322) ( 72,661) ( 86,900)- - - ( 15) ( 1) ( 16)
107 12 31 $ - $ 919,907 $ 1,940,514 $ 100,811 $ 938,913 $ 3,900,145
107 12 31 $2,981,866 $ 819,975 $ 2,262,013 $ 109,765 $ 324,759 $ 6,498,378
107 106
10 603 203 20
6
3 123 13
- 229 -
106 1 1 $ 6,684,636 $ 2,012,714 $ 8,697,350- - -
- - -106 12 31 $ 6,684,636 $ 2,012,714 $ 8,697,350
106 1 1 $ - $ 893,239 $ 893,239- 37,665 37,665- - -
106 12 31 $ - $ 930,904 $ 930,904
106 12 31 $ 6,684,636 $ 1,081,810 $ 7,766,446
107 1 1 $ 6,684,636 $ 2,012,714 $ 8,697,350167 89 256
- - -107 12 31 $ 6,684,803 $ 2,012,803 $ 8,697,606
107 1 1 $ - $ 930,904 $ 930,904- 34,151 34,151- - -
107 12 31 $ - $ 965,055 $ 965,055
107 12 31 $ 6,684,803 $ 1,047,748 $ 7,732,55116 51
- 230 -
107 12 31 106 12 31
$ 212,639 $ 212,639 43,281 43,281
( 26,498) ( 25,634) 229,422 230,286
$ 4,971,079 $ 4,971,079 1,847,019 1,847,019
( 820,871) ( 789,511) 5,997,227 6,028,587
1,484,058 1,483,891 122,503 122,414
( 117,686) ( 115,759) 1,488,875 1,490,546
17,027 17,027 $ 7,732,551 $ 7,766,446
107 106 12 3125,762,700 26,017,184 107 106 12
31
107 1065%
- 231 -
107
5
4 103 1 16108 1 15
5
105 1 16 1061 151,500
106 1 16 1071 151,545
107 1 16 1081 151,591.35
$19,108
$ 104,460
4 103 3 1108 2 28
5103 3 1
108 228 5
104 3 1 1062 28
450 106 3 1 108
2 28460
22.5
5,803
967
106
5
4 103 1 16108 1 15
5
105 1 16 1061 151,500
106 1 16 1071 151,545
107 1 16 1081 151,591.35
$18,553
$ 19,131
4 103 3 1108 2 28
5103 3 1
108 228 5
104 3 1 1062 28
450 106 3 1 108
2 28460
22.5
5,783
6,768
- 232 -
107 106
107 106
5% 107
5
69284 285
231 230
105 4 1 1073 31 2
107 4 1 1093 31 2
362.25 $ 4,367
$ 5,454
69 106 5 15 107
5 14 1
107 5 15 1085 14 1
355 4,267
1,422
106 12 1 10711 7 11
7
304 3,527
-
106
5
69284 285
231 230
105 4 1 1073 31 2
362 $ 4,367
$ 1,092
69 105 5 15
106 5 141
106 5 15107 5 14
1
355 4,267
1,422
105 12 1106 11 30
1 106 12 1
107 11 301
304 3,434
1,522
- 233 -
107 106
$ 7,963 $ 10,639 2,065 3,349
( 68 ) ( 6,041 ) ( 62) 16 $ 9,898 $ 7,963
$ 3,064 $ 7,173 2,429 1,933
( 14 ) ( 6,041 ) ( 11) ( 1 ) $ 5,468 $ 3,064
$ 4,430 $ 4,899
3 10
107 12 31 106 12 31 $ 375,000 $ 215,000
23,462 15,160 $ 398,462 $ 230,160
104 50104 9 1 107 8
31 215,000
107 10 31 107 4 20
107 6 50107 6 26
- 234 -
107 11 1 110 10 31160,000
107 12 31 106 12 31
$2,100,000 $2,070,000 107 106 0.840%-0.858%
0.84%-1.00%
107 12 31 106 12 31
$ 13,225 $ 84,943
$ 299,128 $ 158,299
107 12 31 106 12 31 $ 118,365 $ 145,411
29,809 23,665 82,899 66,666 20,498 69,866 20,144 18,601 9,026 7,500 15,545 13,819 21,277 24,523
133,154 146,510 $450,717 $ 516,561
- 235 -
( )
6%
107 10624,121
23,575 ( )
62%
3
106
107 12 31 106 12 31 $ 510,518 $ 484,952
( 383,627 ) ( 369,166 ) $ 126,891 $ 115,786
- 236 -
106 1 1 $ 472,610 ( $ 351,579 ) $ 121,031
3,206 - 3,2064,797 - 4,797
- ( 3,572 ) ( 3,572 ) 8,003 ( 3,572 ) 4,431
$ - $ 307 $ 307
3,050 - 3,050 ( 6,924 ) - ( 6,924 ) 29,627 - 29,627 25,753 307 26,060 ( 292 ) ( 35,444 ) ( 35,736 ) ( 21,122 ) 21,122 -
106 12 31 $ 484,952 ( $ 369,166 ) $ 115,786
107 1 1 $ 484,952 ( $ 369,166 ) $ 115,786
2,629 - 2,6294,268 - 4,268
5,590 ( 4,236 ) 1,354 12,487 ( 4,236 ) 8,251
- ( 10,703 ) ( 10,703 )
985 - 98516,425 - 16,425
25,418 - 25,418 42,828 ( 10,703 ) 32,125 ( 624 ) ( 28,647 ) ( 29,271 ) ( 29,125 ) 29,125 -
107 12 31 $ 510,518 ( $ 383,627 ) $ 126,891
- 237 -
107 106 $ 3,576 $ 3,670 $ 2,834 $ 702
$ 1,177 $ 38 $ 664 $ 21
1.
22.
3.
107 12 31 106 12 31 1.000%~1.250% 1.125%~1.375%
2.000%~2.250% 2.000%~2.250%
107 12 31 106 12 31
0.25% ( $ 12,296 ) ( $ 12,135 ) 0.25% $ 12,741 $ 12,589
0.25% $ 12,366 $ 12,257 0.25% ( $ 11,997 ) ( $ 11,876 )
- 238 -
107 12 31 106 12 311 $ 3,787 $ 28,050
11.4 11.9
( )
107 12 31 106 12 31600,000 600,000
$ 6,000,000 $ 6,000,000
401,871 401,871 $ 4,018,711 $ 4,018,711
10
58 $ 48,000 400,000 2,290,290 16,971 547,866
2,055,154 ( 1,339,570 )
$4,018,711
- 239 -
( ) 107 12 31 106 12 31
(1) $ 183,296 $ 183,296
168 168
202 202
(2) 917 917
(3) 386 - $ 184,969 $ 184,583
1.
2.
3. IAS283235 —
( )
- 240 -
( )
25%
10100128651010047490 1030006415
IFRSs
107 106 6 22106 105
106 105 106 105 $ 54,336 $ 110,609 $ - $ -
602,807 803,742 1.5 2.0 108 3 22 107
$ 69,631 $ - 642,994 1.6
107 108 6 24
- 241 -
( ) 107 106
IFRSs
$ 4,357,281 $ 4,357,281 56,395 56,395
$ 4,413,676 $ 4,413,676 ( )
1. 107 106
( $ 65,317 ) ( $ 54,742 ) 2,354 -
4,306 ( 15,301 )
( 861 ) 2,601
( 695 ) 2,125 ( $ 60,213 ) ( $ 65,317 )
2. 106
106 1 1 $ 61,958
25,129
( 6,832) 80,255
106 12 31 80,255IFRS 9 ( 80,255)
107 1 1 IFRS 9 $ -
- 242 -
3. 107
IAS 39 $ -IFRS 9 78,666
IFRS 9 78,666
( 11,702 ) ( 11,702 )
$66,964
107 106
- $ 4,615,387 $ 4,903,695 - 4,286,247 4,186,420
$ 8,901,634 $ 9,090,115 ( )
( ) 107 12 31
$ 20,535
( ) 107 106
$ 532,945 $ 513,853
10,189 11,120 93,229 81,735
$636,363 $ 606,708
- 243 -
( )107 106
$ 1,037 $ 7,499
761 -
- 4,999 3,855 ( 42,486)
( 128,058) ( 135,435) ( 16,455) ( 6,957) ( $ 138,860) ( $ 172,380)
( )107 106
$ 19,074 $ 16,950 ( )
107 106
$192,783 $172,860 76,667 65,956
34,151 37,665 $303,601 $276,481
$ 2,429 $ 1,933( )
107 106
$128,058 $135,435
- - $128,058 $135,435
- 244 -
( ) 107 106
$ 587,234 $ 569,760
24,121 23,575 8,251 4,431 32,372 28,006
108,117 97,127 $ 727,723 $ 694,893
$ 261,965 $ 253,401 465,758 441,492
$ 727,723 $ 694,893 ( )
1% 3%107 106 108 3
22 107 3 23
107 106 1% 1%3% 3%
107 106
$ 7,452 $ 5,916 22,357 17,749
106 105106 105
- 245 -
108 107
( ) 107 106
$ 93,643 $ 78,676 - 15,835
2,773 - ( 456 ) 4,343 95,960 98,854
( 1,839 ) - 12,444 1,497
$ 106,565 $ 100,351
107 106 $ 802,874 $ 643,707
$ 160,575 $ 173,361 5,514 5,655
( 91,748 ) ( 73,532)
( 257 ) ( 862)2,773 -
- 15,835
30,164 ( 24,449) ( 456 ) 4,343
$ 106,565 $ 100,351 106
17% 107 217% 20% 107 107
- 246 -
10% 5%25%
106 12 31107 8,265
107 10610%
( ) 107 106
$ 2,354 $ - 4,072 -
( 861 ) 2,601 6,425 4,431
$ 11,990 $ 7,032 ( )
107 12 31 106 12 31
$ 54,610 $ 45,333 ( )
107
- $ 302 $ 797$ 1,707 ( $ 1,212 ) $ 6,161 ( 210 ) - 1,087 7,038
- 247 -
2,497 ( 3,251 ) - 441 ( 313 )3,517 251 - 620 4,388
15 ( 6 ) - 2 1113,341 - ( 861 ) 2,354 14,83412,618 ( 6,237 ) 6,425 2,226 15,0322,781 ( 1,089 ) - 491 2,183
$ 32 ( $ 37 ) $ - $ 6 $ 1 4,169 ( 653 ) - 736 4,252
$ 46,838 ( $ 12,444 ) $ 5,564 $ 8,265 $ 48,223
$2,131,751 $ - $ - $ - $ 2,131,751
106
$ 1,112 $ 595 $ - $ 1,7075,909 252 - 6,161
641 1,856 - 2,4973,370 147 - 3,517
13 2 - 1510,740 - 2,601 13,34115,906 ( 7,719 ) 4,431 12,618
- 2,781 - 2,781- 32 - 32
3,612 557 - 4,169 $ 41,303 ( $ 1,497 ) $ 7,032 $ 46,838
$ 2,131,751 $ - $ - $ 2,131,751
- 248 -
( )
105
107 106 $ 1.73 $ 1.35 $ 1.73 $ 1.35
107 106
$ 696,309 $ 543,356
- -
$ 696,309 $ 543,356
107 106
401,871 401,871
291 268
402,162 402,139
- 249 -
125 3 3%
105 3 5 2.5%
107 106 12 31128,590
5% 107 12 31 106 12 31
1 $ 630,451 $ 536,272 1 5 2,189,332 2,052,354 5 1,704,135 2,247,980
$ 4,523,918 $ 4,836,606
( ) 1.
- 250 -
2. (1)
107 12 31 1 2 3
$ - $ - $ 657 $ 657 100,036 - - 100,036 $ 100,036 $ - $ 657 $ 100,693
106 12 31 1 2 3
$ - $ - $ 1,139 $ 1,139
503 - - 503 526,579 - - 526,579
$ 527,082 $ - $ 1,139 $ 528,221107 106 1 2
(2) 33
107480
106 (3) 3
- 251 -
( ) 107 12 31 106 12 31
$ 100,693 $ - 1 - 2,163,574
2 - 528,221
3 2,367,682 -
4 2,917,680 2,875,136 1
2 3
4
( )
1.
(1) (2)
- 252 -
(1)
1%
1%
107 106 $ 2,063 $ 1,845
(2)
107 12 31 106 12 31
$ 10,826 $ 6,186
1,265,028 1,277,092 2,100,000 2,070,000
- 253 -
1%
1%107 106 8,350
7,929
2.
3.
- 254 -
107 106 12 313,126,435 1,600,000
( )
( ) 107 12 31 106 12 31
$ 6,670 $ 6,476
( ) 107 106
$478,612 $464,706
$120,000 $120,000
- 255 -
107
5
589
13,354.44683
90 10 26110
10 25
93 10 26110 10 25
5% 92 1231
3%120,000
12
$478,612 1 $491,746
2 506,498
3 520,909
4 532,236 5 543,846
110 10 26115
10 25
110 10 26115 10 25
2.5%120,000
12
106
5
589
13,354.44683
90 10 26110
10 25
93 10 26110 10 25
5% 92 1231
3%120,000
12
$464,706 1 $477,423
2 491,746
3 506,498
4 520,909
5 532,236
110 10 26115
10 25
110 10 26115 10 25
2.5%120,000
12
- 256 -
107 106
$ 6,168 $ 5,988
107
5
98 1 1110
10 25
112.87 4162
3%1
12
$ 6,168 1 $ 6,362
2 6,5533
5,5974
-5
-
106
5
98 1 1110
1025
112.87 4162
3%1
12
$ 5,988 1 $ 6,177
2 6,3623
6,5534
5,5975
-
( )107 106
107 106 $ 35,748 $ 27,391 745 593
$ 36,493 $ 27,984
- 257 -
107 12 31 106 12 31 $4,675,430 $4,676,638
285,914 285,914 375,000 215,000
$5,336,344 $5,177,552
( )
107 12 31 106 12 31 $ 4,126,385 $2,889,808
( ) 107 106 12 3149,452 35,482
( ) 107 12 31 106 12 31
$ 76,742 $ 91,308
- 258 -
107 12 31
$ 337,629 30.715 $ 10,370
6,683,612 6.863 205,287
2,755 35.20 97 210,499 0.278 59 10,616 3.921 42
1,058,422 4.472 4,733 $ 220,588
$ 305,387 30.715 $ 9,380 106 12 31
$ 75,483 29.76 $ 2,246
6,668,075 6.5342 198,442
1,183 35.57 42 61,274 0.264 61 40,411 3.807 41
377,002 4.565 1,721 $ 202,553
$ 536,525 29.76 $ 16,236 39,337 30.455 1,262
$ 17,498
- 259 -
107 106
1.0000 ( $ 6,188 ) 1.0000
( $ 29,139 )
4.560 10,043 4.507 ( 13,347 )
$ 3,855 ( $ 42,486 )
( ) ( )1. 2. 3. 4. 3
20%5. 3 20%
6. 3 20%
7. 1 20%
8. 1 20%
9. 10.
11.
- 260 -
( )1.
2.
(1)(2)(3)(4)(5) (6)
( )
- 261 -
107 106 107 106 $ 4,615,387 $ 4,903,695 $ 1,590,578 $ 1,842,269
4,286,247 4,186,420 527,083 492,766 532,945 513,853 404,887 378,418
$ 9,434,579 $ 9,603,968 2,522,548 2,713,453 ( 1,893,990 ) ( 2,164,981 )
10,189 11,120
100,774 56,275
1,037 7,499
761 -- 4,999
3,855 ( 42,486 )93,229 81,735
( 16,455 ) ( 6,957 ) ( 19,074 ) ( 16,950 )
$ 802,874 $ 643,707
107 106
( ) 107 12 31 106 12 31
$14,564,025 $14,323,108 8,403,456 8,532,820 $22,967,481 $22,855,928
- 262 -
( )
107 106 107 12 31 106 12 31 $ 197,587 $ 211,222 $ 3,715 $ 3,132 8,704,047 8,878,893 15,439,905 15,344,302 $ 8,901,634 $ 9,090,115 $ 15,443,620 $ 15,347,434
107 106
107 106
$ 210,376 $ 1,180,321 145,411 247,125 ( 118,365 ) ( 145,411 )
$ 237,422 $ 1,282,035
$ 602,807 $ 803,742
21 21 ( 21 ) ( 21 )
$ 602,807 $ 803,742
- 263 -
107 106
$ 2,821 $ 9,646
( 1,784 ) ( 2,147 ) $ 1,037 $ 7,499
$ 19,047 $ 16,950
1,046 454
( 880 ) ( 1,046 ) $ 19,213 $ 16,358
- 264 -
107
1231
676,
452.
68$
10,0
07-
$ 10
,007
2,53
3,45
7.50
40,0
13-
40,0
13
$
50,0
20
$
50,0
20
4,80
0$
-4.
80
3,1
04,5
48.8
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