Hiroca — AGM Information 2014

Jul 21, 2014

廣華控股有限公司103 年股東常會議事錄

一 開會時間： O 三年五月二十六日(星期一)上午十時整

開會地點： 台北市大安區羅斯福路四段 85 號地下一樓

• （集思台大會議中心 柏拉圖廳）

• 出席股數： 出席股東及股東代理人所代表股數共計46,602,912股，占公司流通在 外總股數之59.67％。

• 主 席： 余董事長澤民

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• 記 錄： 黃盛昌

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壹、宣佈開會：出席股東及代表股份總數已達法定數額，主席依法宣佈開會。 貳、主席致詞(略)

參、報告事項

• 一 一

• ( ) ○二年度營業報告，敬請 鑒核。（請詳附件一）

• (二)審計委員會審查一○二年度決算表冊報告，敬請 鑒核。（請詳附件二） 股東戶號 259 發言，經主席及主席指定之相關人員回覆後洽悉。

肆、承認事項

第一案(董事會提)

• 案 由：一○二年度營業報告書及財務報表案，敬請 承認。

• 說 明：一、本公司一○二年度營業報告書及財務報表，業經安侯建業聯合會計師事務 所江忠儀、陳宜君會計師查核竣事，並出具查核報告書，提送審計委員會 審查完畢通過。

• 二、上述營業報告書及會計師查核報告、財務報表，（請詳附件一及附件三）。 三、敬請 承認。

• 決 議：本議案表決時出席股東總表決權數為 46,602,912 權；經票決結果，贊成權數 40,087,701 權，反對權數 0 權，棄權/廢票 6,515,211 權，贊成權數占出席總 表權數 86.01%，本案照案通過。

第二案(董事會提)

案 由：一○二年度盈餘分配案，敬請 承認。

• 說 明：一、本公司 102 年度稅後淨利為新臺幣(以下同) 458,390,845 元，扣除依章程 提列 10%法定盈餘公積 45,839,085 元，加股東權益減項數額迴轉上年度提 列特別盈餘公積 38,393,931 元後，連同期初未分配盈餘 993,465,876 元， 加報表由 ROC GAAP 轉換為 IFRS 報告 IFRS 調整數 5,152,078 元,累積未分 配盈餘為 1,449,563,645 元。依本公司章程規定，擬分配如下： 1、股東現金股利每股 2.5 元，共計 195,250,000 元；

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• 2、董事酬勞2,415,050元及員工紅利9,293,112元，全數以現金發放，董 事酬勞及員工紅利業已認列為102年度費用。

• 二、本公司 102 年度之盈餘分配表如下：

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股東戶號 259 發言，為股東會議程順暢及時間掌控之考量，建議針對議案一併票投，採 逐案分別計票之方式進行，經主席徵詢全體出席股東無異議後，所有議案於討論案後一 併投票表決。

• 決 議：本議案表決時出席股東總表決權數為 46,602,912 權；經票決結果，贊成權數 40,087,701 權，反對權數 0 權，棄權/廢票 6,515,211 權，贊成權數占出席總 表權數 86.01%，本案照案通過。

伍、討論事項

第一案(董事會提)

• 案 由：修訂「取得處分資產作業程序」案，敬請 討論。

• 說 明：一、依據中華民國「公開發行公司取得或處分資產處理準則」及本公司運作實 務修訂本公司之「取得或處分資產作業程序」。

• 二、修正條文對照表（請詳附件四）。

• 決 議：本議案表決時出席股東總表決權數為 46,602,912 權；經票決結果，贊成權數 40,087,701 權，反對權數 0 權，棄權/廢票 6,515,211 權，贊成權數占出席總 表權數 86.01%，本案照案通過。

第二案(董事會提)

• 案 由：投保本公司董事責任險案，敬請 討論。

• 說 明：依據本公司章程153條(b)之規定，擬針對本公司全體董事，於任期內因執行職 務，而發生相關費用、支出、損失或依法應負賠償責任等，投保董事責任險。

• 決 議：本議案表決時出席股東總表決權數為 46,602,912 權；經票決結果，贊成權數 40,087,701 權，反對權數 0 權，棄權/廢票 6,515,211 權，贊成權數占出席總 表權數 86.01%，本案照案通過。

第三案(董事會提)

案 由：投保本公司經理人責任險案，敬請 討論。

• 說 明：依據本公司章程 153 條(b)之規定，擬針對本公司協理職等以上之經理人，於 在職期間內因執行職務或依董事會之決議執行職務，而發生相關費用、支出、 損失或依法應負賠償責任等，投保高級職員責任險。

• 決 議：本議案表決時出席股東總表決權數為 46,602,912 權；經票決結果，贊成權數 40,087,701 權，反對權數 0 權，棄權/廢票 6,515,211 權，贊成權數占出席總 表權數 86.01%，本案照案通過。

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第四案(董事會提)

• 案 由：解除本公司董事競業禁止案，敬請 討論。

• 說 明：一、依中華民國公司法第 209 條規定，擬同意董事同時擔任本公司非持股 100% 之轉投資公司或其他公司董事、監察人或經理人。

• 二、其兼任情形詳如下表。

廣華控股董事解除競業禁止名單 2012年度年報至2014/2/20止新增

職稱	姓名	擔任其他公司之董事、監察人及 經理人	董事	監事	經理人
董事	余澤民	常熟模諾廣澤汽車飾件有限公司	○
		重慶正澤汽車零部件有限公司	○
		鄭州萬超汽車零部件有限公司	○
		創盟科技股份有限公司	○
獨立董事	蔡宏明	昇揚綠能科技股份有限公司	○		○

• 決 議：本議案表決時出席股東總表決權數為46,602,912權；經票決結果，贊成權數 40,087,701權，反對權數0權，棄權/廢票 6,515,211權，贊成權數占出席總表 權數86.01%，本案照案通過。

陸、臨時動議

股東戶號 3373 發言，針對股東瞭解公司業務管道提出建議，經主席及主席指定之相關 人員回覆後洽悉。

柒、散 會：同日上午十一點十五分，經主席宣佈散會。

※本次股東會會議記錄僅載明會議進行要旨，且僅載明對議案之結果；會議進行內容、 程序及股東發言仍以會議影音為準。

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附件一

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附件二

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附件三

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附件四

HIROCA HOLDINGS LTD.

廣華控股有限公司

Annex : Comparison Table for Procedures Governing the Acquisition or Disposal of Assets 取得或處分資產作業程序部份條文修訂對照表

修正前	修正前	修正後	修正後		說明
Article 3 第三條 Applicable Subjects 適用範圍 … (front leaves out) … (前略) 2.Real property (including inventories of construction enterprises) andother fixed assets. 不動產(含營建業之存貨)及其他固定 資產。 … (behind leaves out) … (後略) Article 4 第四條 Definitions 本程式之用詞定義 … (front leaves out) … (前略) (C) “Related party":As defined in Statement of Financial Accounting Standards No.6 published by the Republic of China Accounting Research and Development Foundation (hereinafter"ARDF"). 關係人：指依財團法人中華民國會 計研究發展基金會(以下簡稱會計 研究發展基金會)所發布之財務會 計準則公報第六號所規定者。 (D)“Subsidiary": As defined in Statements of Financial Accounting Standards Nos.5 and 7 published by the ARDF. 子公司：指依會計研究發展基金會 發布之財務會計準則公報第五號及 第七號所規定者。 (E) "Professional appraiser": Refers to a		Article 3 第三條 Applicable Subjects 適用範圍 … (front leaves out) … (前略) 2.Real property (includinglands, houses and buildings, investment property, rights to use land, andinventories of construction enterprises) and equipment. 不動產(含土地、房屋及建築、投資性 不動產、土地使用權、營建業之存貨) 及設備。 … (behind leaves out) … (後略) Article 4 第四條 Definitions 本程式之用詞定義 … (front leaves out) … (前略) (C) “Related partyor Subsidiary":As defined in the Regulations Governing the Preparation of Financial Reports by Securities Issuers.. 關係人、子公司：應依證券發行人 財務報告編製準則規定認定之。			配合採用國際財務報 導準則，暨考量土地使 用權之性質屬租賃，爰 修正文字，將土地、房 屋及建築、投資性不動 產、土地使用權列入不 動產定義範圍。 規範公開發行公司應就 所適用之證券發行人財 務報告編製準則之規 定，認定關係人及子公 司之定義。
			the Preparation of Financial Reports by Securities Issuers.. 關係人、子公司：應依證券發行人 財務報告編製準則規定認定之。
(E)
	發布之財務會計準則公報第五號及
	第七號所規定者。 "Professional appraiser": Refers to a

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	修正前	修正後	說明
real property appraiser or other person duly authorized by the Applicable Listing Rules to engage in the value appraisal of real property orother fixed assets. 專業估價者：指不動產估價師或其 他依上市法令得從事不動產、其他 固定資產估價業務者。 (F) "Date of Occurrence": Refers to the date of contract signing, date of payment, date of consignment trade, date of transfer, dates of boards of directors resolutions, or other date that can confirm the counterpart and monetary amount of the transaction, whichever date is earlier; provided, for investment for which approval of the Competent Authority is required, the earlier of the above date or the date of receipt of approval by the Competent Authority shall apply. 事實發生日：指交易簽約日、付款 日、委託成交日、過戶日、董事會 決議日或其他足資確定交易對象及 交易金額之日等日期孰前者。但屬 需經主管機關核准之投資者，以上 開日期或接獲主管機關核准之日孰 前者為準。 (G) Within one year”: shall be one year preceding the date of acquisition or disposal, save for the part which has been publically announced. 所稱「一年內」係以本次取得或處 分資產之日為基準，往前追溯推算 一年，已公告部份免再計入。 (H) “Most recent financial statement” refers to the financial statement certified or audited by the certified public accountant in accordance with the Applicable Listing Rules prior to the acquisition or disposal of the assets. 所稱「最近期財務報表」係指本公 司於取得或處分資產前依上市法令 公開經會計師查核簽證或核閱之財 務報表。 Article 7 第七條 Procedures of Acquisition or Disposal of Real Property or other Fixed Assets 取得或處分不動產或其他固定資產之 處理程序 1.Evaluation and Implementation		D)"Professional appraiser": Refers to a real property appraiser or other person duly authorized by the Applicable Listing Rules to engage in the value appraisal of real property orequipment. 專業估價者：指不動產估價師或其 他依上市法令得從事不動產、設備 估價業務者。 (E)"Date of Occurrence": Refers to the date of contract signing, date of payment, date of consignment trade, date of transfer, dates of boards of directors resolutions, or other date that can confirm the counterpart and monetary amount of the transaction, whichever date is earlier; provided, for investment for which approval of the Competent Authority is required, the earlier of the above date or the date of receipt of approval by the Competent Authority shall apply. 事實發生日：指交易簽約日、付款 日、委託成交日、過戶日、董事會 決議日或其他足資確定交易對象及 交易金額之日等日期孰前者。但屬 需經主管機關核准之投資者，以上 開日期或接獲主管機關核准之日孰 前者為準。 (F)Within one year”: shall be one year preceding the date of acquisition or disposal, save for the part which has been publically announced. 所稱「一年內」係以本次取得或處 分資產之日為基準，往前追溯推算 一年，已公告部份免再計入。 (G)“Most recent financial statement” refers to the financial statement certified or audited by the certified public accountant in accordance with the Applicable Listing Rules prior to the acquisition or disposal of the assets. 所稱「最近期財務報表」係指本公 司於取得或處分資產前依上市法令 公開經會計師查核簽證或核閱之財 務報表。 Article 7 第七條 Procedures of Acquisition or Disposal of Real Property or other Fixed Assets 取得或處分不動產或其他固定資產之處 理程序	以下條號變更

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修正前	修正後	說明
Procedures評估及作業程式 Acquisition or disposal procedures of real property or other fixed assets are subject to the Company’s Fixed Assets Implementation Procedures (if there is any). 本公司取得或處分不動產及其他固定 資產，悉依本公司『固定資產作業程 式』 辦理(如有制定)。 … 4.Appraisal Report of the real property or other fixed assets 不動產或其他固定資產估價報告 In acquiring or disposing real property orother fixed assetswhere the transaction amount reaches twenty percent of the Company's paid-in capital or Three Million New Taiwan Dollars, the Company, unless transacting with a government agency, engaging others to build on its own land, engaging others to build on rented land, or acquiring or disposing of business machinery and equipment, shall obtain an appraisal report prior to the Date of Occurrence from an expert appraiser and shall further comply with the following provisions: 本公司取得或處分不動產或其他固定 資產，除與政府機構交易、自地委建、 租地委建，或取得、處分供營業使用 之機器設備外，交易金額達本公司實 收資本額百分之二十或新臺幣參億元 以上者，應於事實發生日前取得專業 估價者出具之估價報告，並符合下列 規定： … (C) Where any one of the following circumstances applies with respect to the expert appraiser's appraisal results, unless that the appraisal price is higher than the transaction amount in acquisition of asset(s), or the appraisal price is lower than the transaction amount in disposal of asset(s), a certified public accountant shall be engaged to perform the appraisal in accordance with the provisions of Statement of Auditing Standards No. 20 published by the ARDFand render a specific opinion regarding the reason for the discrepancy and the appropriateness of the transaction	1.Evaluation and Implementation Procedures評估及作業程式 Acquisition or disposal procedures of real property, equipment,or other fixed assets are subject to the Company’s Fixed Assets Implementation Procedures (if there is any). 本公司取得或處分不動產、設備及其 他固定資產，悉依本公司『固定資產 作業程式』 辦理(如有制定)。 … 4.Appraisal Report of the real property or equipment 不動產或設備估價報告 In acquiring or disposing real property orequipmentwhere the transaction amount reaches twenty percent of the Company's paid-in capital or Three Million New Taiwan Dollars, the Company, unless transacting with a government agency, engaging others to build on its own land, engaging others to build on rented land, or acquiring or disposing of business machinery and equipment, shall obtain an appraisal report prior to the Date of Occurrence from an expert appraiser and shall further comply with the following provisions: 本公司取得或處分不動產或設備，除 與政府機構交易、自地委建、租地委 建，或取得、處分供營業使用之機器 設備外，交易金額達本公司實收資本 額百分之二十或新臺幣參億元以上 者，應於事實發生日前取得專業估價 者出具之估價報告，並符合下列規定： … (C) Where any one of the following circumstances applies with respect to the expert appraiser's appraisal results, unless that the appraisal price is higher than the transaction amount in acquisition of asset(s), or the appraisal price is lower than the transaction amount in disposal of asset(s), a certified public accountant shall be engaged to perform the appraisal in accordance with the provisions of Statement of Auditing Standards No. 20 published bythe Republic of China Accounting Research and Development Foundation (hereinafter"ARDF") and render a specific opinion	配合採用國際財務報導 準則修正有關其他固定 資產及供營業使用機器 設備之文字。

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修正前		修正後	說明
price: 專業估價者之估價結果有下列情形 之一者，除取得資產之估價結果均 高於交易金額，或處分資產之估價 結果均低於交易金額外，應洽請會 計師依會計研究發展基金會所發布 之審計準則公報第二十號規定辦 理，並對差異原因及交易價格之允 當性表示具體意見： … (behind leaves out) … (後略) Article 8 第八條 Procedures of Acquisition or Disposal of Securities 取得或處分有價證券之處理程序 … (front leaves out) … (前略) 2.Determination of Terms and Limits交 易條件及授權額度之決定程式 (A) The purchase and sales of securities which are traded at TSE or GreTai Securities Market and are considered securities representing interest in a fund, bond or currency fund or original share subscription (including share subscriptions at incorporation or for increase of capital), and where the subject company publicly lists its securities or bonds for sale in accordance with the requirements for share dilution prior to listing, the responsible unit shall make the appropriate determination based on market condition. 於證交所或證券櫃檯買賣中心所 為之有價證券買賣、屬開放式之表 彰基金之有價證券、債券型及貨幣 型基金或原始認股(包括設立認股 及現金增資認股)、標的公司為符合 上市(櫃）前股權分散而辦理公開銷 售之有價證券及買賣債券 者，應由 負責單位依市場行情研判決定之。 (B)For thepurchase and sales of	regarding the reason for the discrepancy and the appropriateness of the transaction price: 專業估價者之估價結果有下列情形 之一者，除取得資產之估價結果均 高於交易金額，或處分資產之估價 結果均低於交易金額外，應洽請會 計師依財團法人中華民國會計研究 發展基金會（以下簡稱會計研究發 展基金會）所發布之審計準則公報 第二十號規定辦理，並對差異原因 及交易價格之允當性表示具體意 見： … (behind leaves out) … (後略) Article 8 第八條 Procedures of Acquisition or Disposal of Securities 取得或處分有價證券之處理程序 … (front leaves out) … (前略) 2.Determination of Terms and Limits交 易條件及授權額度之決定程式 (A) The purchase and sales of securities which are traded at TWSE or GreTai Securities Market and are considered securities representing interest in a fund, bond or currency fund or original share subscription (including share subscriptions at incorporation or for increase of capital), and where the subject company publicly lists its securities or bonds for sale in accordance with the requirements for share dilution prior to listing, the responsible unit shall make the appropriate determination based on market condition. 於證交所或證券櫃檯買賣中心所 為之有價證券買賣、屬開放式之表 彰基金之有價證券、債券型及貨幣 型基金或原始認股(包括設立認股 及現金增資認股)、標的公司為符合 上市(櫃）前股權分散而辦理公開銷 售之有價證券及買賣債券 者，應由 負責單位依市場行情研判決定之。 (B)For thepurchase and sales of

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修正前	修正後	說明
securities which are not trade at TSE or GreTai Securities Market, the most recent financial statement of the subject company certified or reviewed by a certified public accountant shall be obtained in advance to be used as reference for determining the transaction price. 非於證交所或證券櫃檯買賣中心 所為之有價證券買賣，應先取具標 的公司最近期經會計師查核簽證 或核閱之財務報表作為評估交易 價格之參考。 4. Expert Opinion取得專家意見 … 1. Acquiring or disposing securities not traded at TSE or GreTai Securities Market. 取得或處分非於證交所或證券櫃 檯買賣中心買賣之有價證券。 … (behind leaves out) … (後略) Article 9 第九條 Related Parties Transactions 關係人交易 … (front leaves out) … (前略) 2.Evaluation and Implementation Procedures評估及作業程式 Where the Company intends to acquire or dispose real property from a related party, or to acquire or dispose any property other than real property from a related party and the transaction amount of which is 20% or more of the paid-in capital of the Company, or 10% or more of the aggregate amount of assets of the Company, or NTD 30 million or more, the following matters shall be submitted for approval firstly by the Audit Committee before resolution is further approved by the Board before any transaction agreement can be signed or any payment can be made:	securities which are not trade at TWSE or GreTai Securities Market, the most recent financial statement of the subject company certified or reviewed by a certified public accountant shall be obtained in advance to be used as reference for determining the transaction price. 非於證交所或證券櫃檯買賣中心 所為之有價證券買賣，應先取具標 的公司最近期經會計師查核簽證 或核閱之財務報表作為評估交易 價格之參考。 4. Expert Opinion取得專家意見 … 1. Acquiring or disposing securities not traded at TWSE or GreTai Securities Market. 取得或處分非於證交所或證券櫃 檯買賣中心買賣之有價證券。 … (behind leaves out) … (後略) Article 9 第九條 Related Parties Transactions 關係人交易 … (front leaves out) … (前略) 2.Evaluation and Implementation Procedures評估及作業程式 Where the Company intends to acquire or dispose real property from a related party, or to acquire or dispose any property other than real property from a related party and the transaction amount of which is 20% or more of the paid-in capital of the Company, or 10% or more of the aggregate amount of assets of the Company, or NTD 30 million or more,except in trading of government bonds or bonds under repurchase and resale agreements, or subscription or redemption of domestic money market funds,the following matters shall be submitted for approval firstly by the Audit Committee before resolution is further approved by the Board before anytransaction agreement

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修正前		修正後	說明
本公司向關係人取得或處分不動產， 或與關係人取得或處分不動產外之其 他資產且交易金額達公司實收資本額 百分之二十、總資產百分之十或新臺 幣三億元以上者，應將下列資料，提 交審計委員會同意後並提董事會決議 通過後，始得簽訂交易契約及支付款 項為之： … (C) In respect of acquisition of real property, information regarding appraisal of the reasonableness of the proposed transaction terms in accordance with the Subparagraphs 3(A) and 3(D) of this Article. 向關係人取得不動產，依本條第三 項第(A）款及(D）款規定評估預定 交易條件合理性之相關資料。 … 3. Evaluation of the reasonableness of the transaction costs交易成本之合 理性評估 … (F) In acquiring real property from a related party where one of the following circumstances exists, the acquisition shall be conducted in accordance with the Paragraphs 1 and 2 of this Article and Subparagraphs (A), (B) and (C)ofParagraph 3 of this Article shall not apply: 本公司向關係人取得不動產，有下列	… … …	can be signed or any payment can be made: 本公司向關係人取得或處分不動產， 或與關係人取得或處分不動產外之其 他資產且交易金額達公司實收資本額 百分之二十、總資產百分之十或新臺 幣三億元以上者，除買賣公債、附買 回、賣回條件之債券、申購或贖回國 內貨幣市場基金外，應將下列資料， 提交審計委員會同意後並提董事會決 議通過後，始得簽訂交易契約及支付 款項為之： (C) In respect of acquisition of real property, information regarding appraisal of the reasonableness of the proposed transaction terms in accordance with the Subparagraphs 3(A)to3(D) of this Article. 向關係人取得不動產，依本條第三 項第(A）款至第(D）款規定評估 預定交易條件合理性之相關資料。 When a matter is submitted for discussion by the board of directors pursuant to paragraph 2, the board of directors shall take into full consideration each independent director's opinions. If an independent director objects to or expresses reservations about any matter, it shall be recorded in the minutes of the board of directors meeting. 依本條第2項規定提報董事會討論 時，應充分考量各獨立董事之意見，獨
		立董事如有反對意見或保留意見，應於
		董事會議事錄載明。 3. Evaluation of the reasonableness of the transaction costs交易成本之合 理性評估 (F) In acquiring real property from a related party where one of the following circumstances exists, the acquisition shall be conducted in accordance with the Paragraphs 1 and 2 of this Article and Subparagraphs (A), (B) and (C), Paragraph 3 of this Article shall not apply: 本公司向關係人取得不動產，有下列 情形之一者，應依本條第一項及第 二 項有關評估及作業程式規定辦理即

18

修正前		修正後	說明
情形之一者，應依本條第一項及第 二 項有關評估及作業程式規定辦理即 可，不適用本條第三項(A）、(B）、(C） 款有關交易成本合理性之評估規定： … 3. The real property is acquired through signing of a joint development contract with the related party. 與關係人簽訂合建契約而取得不動 產。 … (behind leaves out) … (後略) Article 10 第十條 Procedures of Acquisition or Disposal of Memberships or Intangible Assets 取得或處分會員證或無形資產之處理 程序 … (front leaves out) … (前略) 5. Memberships or intangible assets expert evaluation report會員證 或無形資產專家評估意見報告 In acquiring or disposing of memberships or intangible assets the transaction amount of which reaches twenty percent of the Company’s paid in capital or Three Hundred Million New Taiwan Dollars, a certified public accountant shall, prior to the Date of Occurrence, provide opinion in respect of the reasonableness of the transaction price in accordance with the provisions of Statement of Auditing Standards No. 20 published by the ARDF. 本公司取得或處分會員證或無形資產 之交易金額達公司實收資本額百分之 二十或新臺幣參億元以上者，應於事 實發生日前洽請會計師就交易價格之 合理性表示意見，會計師並應依會計	可，不適用本條第三項(A）、(B）、(C） 款有關交易成本合理性之評估規定： … 3.The real property is acquired through signing of a joint development contract with the related party, or through engaging a related party to build real property, either on the company's own land or on rented land. 與關係人簽訂合建契約，或自地委 建、租地委建等委請關係人興建不 動產而取得不動產。 … (behind leaves out) … (後略) Article 10 第十條 Procedures of Acquisition or Disposal of Memberships or Intangible Assets 取得或處分會員證或無形資產之處理程 序 … (front leaves out) … (前略) 5. Memberships or intangible assets expert evaluation report會員證 或無形資產專家評估意見報告 In acquiring or disposing of memberships or intangible assets the transaction amount of which reaches twenty percent of the Company’s paid in capital or Three Hundred Million New Taiwan Dollars, except in transactions with a government agency, a certified public accountant shall, prior to the Date of Occurrence, provide opinion in respect of the reasonableness of the transaction price in accordance with the provisions of Statement of Auditing Standards No. 20 published by the ARDF. 本公司取得或處分會員證或無形 資產之交易金額達公司實收資本 額百分之二十或新臺幣參億元以上 者，除與政府機構交易外，應於 事實發生日前洽請會計師就交易 價格之合理性表示意見，會計師並	可，不適用本條第三項(A）、(B）、(C） 款有關交易成本合理性之評估規定： 3.The real property is acquired through signing of a joint development contract with the related party, or through engaging a related party to build real property, either on the company's own land or on rented land. 與關係人簽訂合建契約，或自地委 建、租地委建等委請關係人興建不

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修正前	修正後	說明
研究發展基金會所發布之審計準則公 報第二十號規定辦理。 … (behind leaves out) … (後略) Article 14 第十四條 Public Disclosure of Information資 訊公告申報 1. The following matters shall be publically disclosed in accordance with the specified standards thereunder:應公告申報項目及公 告申報標準︰ (A) Acquisition or disposal of real property, or acquisition or disposal of any property other than real property from a related party and the transaction amount of which is 20% or more of the paid-in capital of the Company, or 10% or more of the aggregate amount of assets of the Company, or NTD 30 million or more, from a related party; provided that it should not be applicable totransaction of government bonds or bonds with call and put options. 向關係人取得不動產或處分不動產， 或與關係人為取得或處分不動產外之 其他資產且交易金額達公司實收資本 額百分之二十、總資產百分之十或新 臺幣三億元以上。但買賣公債或附買 回、賣回條件之債券，不在此限。 … (D) Where an asset transaction other than any of those referred to in the preceding three subparagraphs, or a disposal of receivables by a financial institution, reaches twenty percent or more of paid-in capital or Three Hundred Million New Taiwan Dollars; provided, this shall not apply to the following circumstances: 除前三款以外之資產交易或金融機構 處分債權，其交易金額達公司實收資 本額百分之二十或新臺幣參億元以上	應依會計研究發展基金會所發布 之審計準則公報第二十號規定辦 理。 … (behind leaves out) … (後略) Article 14 第十四條 Public Disclosure of Information資訊 公告申報 1. The following matters shall be publically disclosed in accordance with the specified standards thereunder:應公告申報項目及公 告申報標準︰ (A) Acquisition or disposal of real property, or acquisition or disposal of any property other than real property from a related party and the transaction amount of which is 20% or more of the paid-in capital of the Company, or 10% or more of the aggregate amount of assets of the Company, or NTD 30 million or more, from a related party; provided that it should not be applicable totrading of government bonds or bonds under repurchase and resale agreements, or subscription or redemption of domestic money market funds 向關係人取得不動產或處分不動產， 或與關係人為取得或處分不動產外之 其他資產且交易金額達公司實收資本 額百分之二十、總資產百分之十或新 臺幣三億元以上。但買賣公債、附買 回、賣回條件之債券、申購或贖回國 內貨幣市場基金，不在此限。 … (D) Where an asset transaction other than any of those referred to in the preceding three subparagraphs, or a disposal of receivables by a financial institution, reaches twenty percent or more of paid-in capital or Three Hundred Million New Taiwan Dollars; provided, this shall not apply to the following circumstances: 除前三款以外之資產交易或金融機構 處分債權，其交易金額達公司實收資 本額百分之二十或新臺幣參億元以上

20

修正前		修正後	說明
者。但下列情形不在此限： (1) Trading of government bonds. 買賣公債。 (2) Where the Company is in professional investment business, securities trading on foreign or domestic securities exchanges or over-the-counter markets. 以投資為專業，於海內外證券交易所 或證券商營業處所所為之有價證券買 賣。 (3) Trading of bonds under repurchase/resale agreements. 買賣附買回、賣回條件之債券。 … The amount of transactions above shall be calculated as follows: 前述交易金額之計算方式如下︰ … … (behind leaves out) … (後略)	者。但下列情形不在此限： (1) Trading of government bonds. 買賣公債。 (2) Where the Company is in professional investment business, securities trading on foreign or domestic securities exchanges or over-the-counter markets, or subscription of securities by a securities firm, either in the primary market or in accordance with relevant regulations. 以投資為專業，於海內外證券交易所 或證券商營業處所所為之有價證券買 賣，或證券商於初級市場認購及依規 定認購之有價證券。 (3) Trading of bonds under repurchase/resale agreements, or subscription or redemption of domestic money market funds. 買賣附買回、賣回條件之債券、申購 或贖回國內貨幣市場基金。 … The amount of transactions above shall be calculated as follows: 前述交易金額之計算方式如下︰ … (E) For the calculation of 10 percent of total assets, the total assets stated in the most recent parent company only financial report or individual financial report prepared under the Regulations Governing the Preparation of Financial Reports by Securities Issuers shall be used. 有關總資產百分之十之規定，以證券 發行人財務報告編製準則規定之最近 期個體或個別財務報告中之總資產金 額計算。 … (behind leaves out) … (後略)

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