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一 ○ 七年股東常會

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頁次壹、開會程序 ----------------------------------------------------- 1 貳、開會議程 ----------------------------------------------------- 2 參、報告事項 ----------------------------------------------------- 3 肆、承認事項 ----------------------------------------------------- 5 伍、討論暨選舉事項 ----------------------------------------------- 7 陸、臨時動議 ----------------------------------------------------- 9 柒、散會 --------------------------------------------------------- 9 附件：附件一、一○六年度營業報告書 ································ 10 附件二、審計委員會審查報告 ·································· 12 附件三、審計委員會組織規程修訂對照表 ······················ 13 附件四、董事會議事規範修訂對照表 ···························· 16 附件五、會計師查核報告暨財務報表 ···························· 18 附件六、公司章程修訂對照表 ·································· 27 附錄：附錄一、股東會議事規則 ······································ 39 附錄二、審計委員會組織規程 ·································· 51 附錄三、董事會議事規範 ······································ 59 附錄四、公司章程 ············································ 73 附錄五、董事持股情形 ······································· 105 附錄六、董事選舉規範 ······································· 106

廣華控股有限公司一○七年股東常會程序

壹. 宣佈開會(報告出席股東及股東代理人代表股份總數)
貳. 主席致詞
參. 報告事項
肆. 承認事項
伍. 討論暨選舉事項
陸. 臨時動議
柒. 散會

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廣華控股有限公司一○七年股東常會議程

時間：一○七年五月三十日(星期三)上午九時整地點：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-洛克廳）

壹、宣佈開會

貳、主席致詞

參、報告事項

第一案：一○六年度營業報告。

第二案：審計委員會查核一○六年度決算表冊報告。第三案：一○六年度員工及董監酬勞分派情形報告。第四案：修訂本公司「審計委員會組織規程」。第五案：修訂本公司「董事會議事規範」。

肆、承認事項

第一案：一○六年度決算表冊案。第二案：一○六年度盈餘分派案。

伍、討論暨選舉事項

第一案：修訂本公司章程案。

第二案：全面改選本公司董事 ( 含獨立董事 ) 案。第三案：解除新任董事之競業禁止限制案。

陸、臨時動議

柒、散會

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報告事項

第一案

案由：一○六年度營業報告，敬請鑒核。
說明：本公司一○六年度營業報告書，請參閱附件一(本議事手冊第10 頁)。

第二案

案由：審計委員會查核一○六年度決算表冊報告，敬請鑒核。
說明：審計委員會審查報告書，請參閱附件二(本議事手冊第12頁)。

第三案

案由：一○六年度員工及董監酬勞分派情形報告。說明：

一、依配合公司法修訂後本公司章程第17B 條(B)項規定，本公司106 年度獲利（係指當年度稅前利益扣除分派員工酬勞及董監酬勞前利益）為新台幣799,429,871 元，擬提列2.54 ％為員工酬勞計新台幣 20,290,050 元。
二、依配合公司法修訂後本公司章程第85 條(B)項規定，本公司106 年度獲利（係指當年度稅前利益扣除分派員工酬勞及董監酬勞前利益）為新台幣799,429,871 元，擬提列0.45 ％為董事酬勞計新台幣 3,607,120 元。
三、以上經本公司107 年3 月26 日董事會決議以現金發放之。

第四案

案由：修訂本公司「審計委員會組織規程」。

說明：

一、配合中華民國金融監督管理委員會公告修訂之「公開發行公司審計委員會行使職權辦法」，擬修訂本公司「審計委員會組織規程」，修訂條文對照表請參閱附件三(本議事手冊第13 頁)。
二、本公司「審計委員會組織規程」於106 年11 月6 日董事會修訂通過，詳請參閱附錄二(本議事手冊第51 頁)。

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第五案

案由：修訂本公司「董事會議事規範」。

說明：
一、配合中華民國金融監督管理委員會公告修訂之「公開發行公司董事會議事辦法」，擬修訂本公司「董事會議事規範」，修訂條文對照表請參閱附件四(本議事手冊第16 頁)。
二、本公司「董事會議事規範」於106 年11 月6 日董事會修訂通過，詳請參閱附錄三(本議事手冊第59 頁)。

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承認事項

第一案董事會提

案由：一○六年度決算表冊案，敬請承認。

說明：

一、本公司一○六年度財務報表，業經安侯建業聯合會計師事務所林琬琬會計師、陳宜君會計師查核竣事，連同營業報告書均經審計委員會審查完畢。
二、上述營業報告書及會計師查核報告、財務報表，請參閱附件一(本議事手冊第10 頁)及附件五(本議事手冊第18 頁)。
三、敬請承認。

決議：

第二案董事會提

案由：一○六年度盈餘分派案，敬請承認。

說明：

一、本公司106年度稅後淨利為新臺幣(以下同)775,532,701元，扣除依章程提列10% 法定盈餘公積77,553,270 元及提列特別盈餘公積 167,538,702元，減取得或處分子公司股權價格與帳面價值差額 3,083,041元，累積未分配盈餘為2,416,382,807元。依本公司章程規定，擬分配如下：
1、股東現金股利每股5.0元，共計419,200,000元；
2、每位股東之分配現金股利發放至元為止，元以下捨去，配發不足一元之畸零款合計數，授權董事長洽特定人調整之，本次現金股利俟股東常會通過後，擬授權董事會另訂配息基準日。
3、嗣後如因買回本公司股份、行使員工認股權轉換股份或將庫藏股轉讓或註銷，造成流通在外股數發生變動時，擬請股東常會授權董事會全權處理變更股東配息率等相關事項。
二、本公司106年度之盈餘分派表如后：

三、敬請承認。

決議：

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廣華控股有限公司

民國 106 年度盈餘分派表

單位：新台幣元

	金額	金額
項目
	小計	合計
期初未分配盈餘		1,889,025,119
減：取得或處分子公司股權價格與帳面價值差加：本年度稅後淨利減：提列10%法定盈餘公積減：提列特別盈餘公積	(3,083,041) 775,532,701 (77,553,270) (167,538,702)
本年度可分配盈餘		2,416,382,807
分配項目：股東紅利－現金（每股分配5 元）	(419,200,000)
期末未分配盈餘		1,997,182,807
注:上述特別盈餘公積為依證券交易法第四十一條第一項規定：於分派可分配盈餘
時，應就當年度發生之帳列其他股東權益減項淨額（如國外營運機構財務報表換算之
兌換差額、備供出售金融資產未實現損益、現金流量避險中屬有效避險部分之避險工
具利益及損失等累計餘額），自當期損益與前期未分配盈餘提列相同數額之特別盈餘
公積，屬前期累積之其他股東權益減項金額，則自前期未分配盈餘提列相同數額之特
別盈餘公積不得分派；嗣後股東權益減項數額有迴轉時，得就迴轉部分分派盈餘。

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討論暨選舉事項

第一案董事會提

案由：修訂本公司章程案，敬請討論。

說明：

一、為配合主管機關法令修訂，擬針對章程部份條文內容加以修訂。二、修訂條文前後對照表請參閱附件六(本議事手冊第27 頁)。

決議：

第二案董事會提

案由：全面改選本公司董事(含獨立董事)案，敬請討論。
說明：
一、本公司本屆董事（含獨立董事）任期將於107年6月4日屆滿，擬於本年度股東常會改選董事(含獨立董事)。
二、為落實公司治理精神，依本公司章程規定，擬於本年度股東常會選任董事七席(含獨立董事三席)，任期三年，自107年5月30日起至110年5月29 日止，連選得連任，並由全體獨立董事組成審計委員會。
三、依本公司章程規定獨立董事採提名制，侯選人名單業經本公司107年4 月16日董事會審查通過，名單如下：

選舉結果：

獨立董事侯選人	主要學(經)歷	是否已連續擔任三屆獨立董事	繼續提名已連續擔任三屆獨立董事之理由	持有股數
徐宏文	台灣師範大學圖文傳播研究所工學碩士、文化大學印刷工程系美孚曲面科技協理、總經理特助、資深顧問	是	因考量其具有相關產業專業及公司治理專才經驗，對本公司有明顯助益。故仍將徐宏文先生列為獨立董事候選人之一，使其於	0

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			行使獨立董事職責時，仍可發揮其專長及董事會監督並提供意見。
蔡宏明	政治大學企管學士、(菲律賓)亞洲管理學院企管碩士台灣水泥公司董事長英文秘書、 (台泥子公司)同宏科技股份有限公司董事長、總經理 (新纖子公司)達輝光電股份有限公司董事和財務長昇揚綠能科技股份有限公司董事兼總經理	是	因考量其具有財務專業並熟稔相關法令及公司治理專才經驗，對本公司有明顯助益。故仍將蔡宏明先生列為獨立董事候選人之一，使其於行使獨立董事職責時，仍可發揮其專長及對董事會監督提供專業意見。	0
張育嘉	文化大學德語系富凱禾股份有限公司總經理晨昆實業副總經理蘇州中來光伏台灣區首席代表 OSRAM GmbH 歐司朗臺灣區域經理大億交通專案經理	否	不適用	0

第三案董事會提

案由：解除新任董事之競業禁止限制案，敬請討論。

說明：

一、依中華民國公司法第209 條及本公司章程規定辦理。
二、緣本公司董事或有投資或經營其他與本公司營業範圍相同或類似職務，爰依法提請股東常會同意，如本公司新選任之董事有上述情事時，同意解除該董事及其代表人競業禁止之限制。

決議：

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臨時動議

散會

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附件一

2017 年度營業報告書

依據中國汽車工業協會資料顯示，中國大陸汽車市場 2017 年度新車銷售量為 2,887.89 萬輛，年增 3.4% ，繼續蟬聯世界第一，其中乘用車年增成長率則為 1.40% 。雖中國大陸新車銷售市場成長呈趨緩現象，但各國別車廠廠牌銷售之市占率結構業已改變，韓系、法系品牌車廠銷售大幅衰退，其所餘空缺份額被中國大陸自主品牌、三大日系和德系品牌車廠瓜分，因此帶動本公司 2017 年度來自三大日系、自主品牌等車廠業績的提升，是本公司去年營收成長的重要關鍵。另觀察 2017 年度中國大陸新車銷售統計資料，可發現消費者所青睞之車款型態逐漸改變，消費主力已由過往之小型房車逐步過渡至中大型轎車及 SUV 車款，且預期品牌車廠除了重視輕量及環保的技術外，新車應用內飾件朝向豪華化發展的趨勢將更加明確，本公司憑藉擁有完整的垂直及水平整合製程之競爭優勢，有信心切入更多新訂單與新車款合作的機會，藉以帶動各生產基地保持良好的產能稼動率，以期創造公司整體營運表現有優於新車市場平均銷量增長率的成長力道。

市場預估 2018 年度中國大陸新車銷售增長率將可維持在 3% ～ 5% 之間，本公司除專注服務中國大陸日系三大車廠外，近年也陸續成功切入歐美系及自主品牌車廠之供應鏈體系，以致力於產品及客戶結構之調整，期能拓展多元客源，避免銷貨過度集中於相似客群之風險，另亦積極將產線導入自動化設備，以期優化各生產基地之營運效率，創造股東價值之極大化。謹將本公司 2017 年度合併財務報表之營業結果、資產負債淨值狀況、獲利能力分析暨未來發展策略報告如下：

ㄧ ( ) 營業結果

本公司 2017 年度合併營業收入為新台幣 ( 以下同 )7,967,359 仟元，合併營業毛利為 2,104,327 仟元，合併稅後總純益為 741,761 仟元，其中歸屬予母公司股東之合併稅後純益為 775,533 仟元，合併稅後每股盈餘為 9.25 元。

( 二 ) 資產負債淨值狀況

截至 2017 年 12 月 31 日止，本公司合併總資產共為 9,871,537 仟元，合併總負債總額為 3,050,920 仟元，佔合併總資產 31% ，合併股東權益總額為 6,820,617 仟元，佔合併總資產 69% 。

( 三 ) 獲利能力分析

本公司 2017 年度合併財務報表之稅後每股盈餘為 9.25 元，純益率為 9.73% ，資產報酬率為 8.00% ，股東權益報酬率為 11.15 % 。

( 四 ) 未來發展策略

產能擴充：因應新技術及新訂單需求，本公司新增之機器設備及產線已陸續在東莞市厚街鎮生產基地之第二期廠區 C 棟廠房設置完成；另為未雨綢繆，本公司之生產旗艦東莞廣澤已向當地工業園申請洽購土地。而華中地區從事模內轉印製程之襄陽廣佳，其新建廠房亦將於 107 年底完成並投入生產。
自動化設備導入：為解決目前中國大陸勞動力日趨緊張及增加產品良率考量下，

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本公司已陸續在東莞、武漢及湖南等生產基地增設自動化噴塗線，同時升級水轉印產線自動化設備，另東莞亦將於 107 年新設水性塗料自【★】動化產線；海外佈局方面，墨西哥基地之水轉印自動化產線將於 107 年第三季進入量產。

引進多樣化之表面處理技術：本公司持續深耕水壓轉印產品之產製技術，另亦積極開發多種具發展潛力之新興及環保表面加飾處理技術，目前除以合資方式取得汽車真木、塑膠電鍍及雷射雕刻內飾件技術外，同時也積極進行熱燙印及真空轉印等相關技術開發工作，期能提供予客戶最好的服務及最多元的產品選擇以爭取訂單。
汽車內飾件表面材質、紋路設計及機構開發：本公司目前正協同車廠進行多款新車型之內飾部件之設計及開發工作，並積極推介環保表面材質，以期成為客戶之重要策略供應商並確保取得穩定的訂單。

在中國大陸政府環保政策日益趨嚴及追求燃油效率提升之指導原則下，各品牌車廠朝向節能減碳、電動車及智慧車等面向發展之趨勢不變，由於本公司基於多年營運實績，已掌握汽車內外飾件的關鍵研發設計及量產技術能力，目前正積極加速輕量化及環保表面加飾工法的技術進程，除不斷提升既有內飾工藝技術外，並強化模外轉印等新環保加飾技術之量產能力，藉由一站式滿足客戶對於不同表面加飾工藝的需求，持續站穩國際各大車廠重要合作夥伴的地位。

本公司將繼續努力以專業的製造能力及優質的服務理念服務客戶，竭盡全能締造營運佳績。

董事長：經理人：

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會計主管：
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附件二

廣華控股有限公司

審計委員會查核報告書

本公司 106 年度營業報告書、合併財務報表及盈餘分配案，業經本審計委員會查核完竣，認為尚無不符。其中合併財務報表業經安侯建業聯合會計師事務所林琬琬、陳宜君兩位會計師查核，並擬出具查核報告書。爰依證券交易法第十四條之四及公司法第二百一十九條之規定，備具報告。

敬請鑒察

此致

廣華控股有限公司 107 年股東常會

廣華控股有限公司

審計委員會

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中華民國一 ○ 七年三月二十六日
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附件三

HIROCA HOLDINGS LTD. 廣華控股有限公司

Annex : RULES OF AUDIT COMMITTEE

附件: 審計委員會組織規程部份條文修訂對照表

附件: 審計委員會組織規程部份條文修	附件: 審計委員會組織規程部份條文修	訂對照表 2017.11.06 董事會	訂對照表 2017.11.06 董事會
修正後		修正前	說明
Article 7 第七條 Procedures of Meetings會議方法 The Committee may invite managerial staff from relevant departments of the Company, internal audit staff, accountants, legal consultants or other personnel to attend meetings as guests and provide relevant necessary information, provided that, such attendee shall recuse from the meeting upon discussion and voting being conducted. 本委員會得請本公司相關部門經理人員、內部稽核人員、會計師、法律顧問或其他人員列席會議及提供相關必要之資訊，但討論及表決時應離席。 Article 9 第九條 Meeting Minutes議事錄 7.Matters for discussion: How a proposal is resolved and the result; summary of statement by Independent Director members of the Committee, experts and other persons;name of Independent Directors having conflict of interest, main content of the conflict of interest, reasons that whether the Independent Director shall recuse from the meeting or not, and the details regarding the recusal of the Independent Director;objections and/or reservations; 討論事項：各議案之決議方法與結果、本委員會之獨立董事委員、專家及其他人員發言摘要、依第十二條規定涉及利害關係之獨立董事成員姓名、利害關係重要內容之說明、其應迴避或不迴避理由、迴避情形、反對或保留意見。 8.Extempore Motion: Name of the person submitting a proposal; how a proposal is resolved and the result; summary of statement by Independent Director members of the Committee, experts and other persons;name of Independent Directors having conflict of interest, main content of the conflict of interest, reasons that whether the Independent Director shall recuse from the meeting or not, and the details regarding the recusal of the Independent Director;objections and/or reservations; 臨時動議：提案人姓名、議案之決議方法與結果、本委員會之獨立董事委員、專家及其他人員發言摘要、依第十二條規定涉及利害關係之獨立董事成員姓		Article 7 第七條 Procedures of Meetings會議方法 The Committee may invite managerial staff from relevant departments of the Company, internal audit staff, accountants, legal consultants or other personnel to attend meetings as guests and provide relevant necessary information. 本委員會得請本公司相關部門經理人員、內部稽核人員、會計師、法律顧問或其他人員列席並提供相關必要之資訊。 Article 9 第九條 Meeting Minutes議事錄 7.Matters for discussion: How a proposal is resolved and the result; summary of statement by Independent Director members of the Committee, experts and other persons; objections and/or reservations; 討論事項：各議案之決議方法與結果、本委員會之獨立董事委員、專家及其他人員發言摘要、反對或保留意見。 8.Extempore Motion: Name of the person submitting a proposal; how a proposal is resolved and the result; summary of statement by Independent Director members of the Committee, experts and other persons; objections and/or reservations; 臨時動議：提案人姓名、議案之決議方法與結果、本委員會之獨立董事委員、專家及其他人員發言摘要、反對或保留意見。	配合上市法令之修正，本公司擬修正本公司審計委員會組織規程第七條、第九條增訂第十條並調整條次之規定。
	content of the conflict of interest, reasons that whether the Independent Director shall recuse from the meeting or not, and the details regarding the recusal of the Independent Director;objections and/or reservations; 臨時動議：提案人姓名、議案之決議方法與結果、本委員會之獨立董事委員、專家及其他人員發言摘要、依第十二條規定涉及利害關係之獨立董事成員姓

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HIROCA HOLDINGS LTD. 廣華控股有限公司

HIROCA HOLDINGS LTD. 廣華控股有限公司	HIROCA HOLDINGS LTD. 廣華控股有限公司	HIROCA HOLDINGS LTD. 廣華控股有限公司	HIROCA HOLDINGS LTD. 廣華控股有限公司
Annex : RULES OF AUDIT COMMITTEE 附件: 審計委員會組織規程部份條文修訂對照表 2017.11.06 董事會
名、利害關係重要內容之說明、其應迴避或不迴避理由、迴避情形、反對或保留意見。新增第十條。原條文第十條~第十五條條號依序遞延為第十一條~第十六條 Article 10 第十條 Maintenance of Video/Audio Record of Meeting會議錄音錄影之保存 The Company shall use audio and video recording devices to record the entire proceeding of the Committee meetings and shall maintain the recording for at least five years in electronic or other manners. 本公司應將本委員會之開會過程全程錄音	名、利害關係重要內容之說明、其應迴		Article 10 第十條 Article 11 第十一條 Recusal from Meetings審議之迴避 Where an Independent Director member of the Committee has a personal conflict of interest in a matter being discussed, to the extent that there is likelihood of detriment to interests of the Company, such member shall excuse from the meeting. 本委員會之獨立董事委員對於會議事項，與其自身有利害關係，致有害於本公司利
或錄影存證，並至少保存五年，其保存得
以電子方式為之。 Before the expiration of the maintenance term in the preceding paragraph, if any litigation with respect to any resolutions of
the Committee meetings occurs, the related
video or audio records of the Committee meetings shall be maintained until the end
of the litigation. 前項保存期限未屆滿前，發生關於本委員
會相關議決事項之訴訟時，相關錄音或錄
影存證資料應續予保存至訴訟終結止。 If the Committee meeting is convened via video meeting, the related video or audio records shall be included as part of the minutes of the Committee meeting, and the
Company shall maintain such documents in
an appropriate manner during the existence
of the Company. 以視訊會議召開本委員會者，其視訊影音
資料為議事錄之一部分，應於公司存續期
間妥善保存。 Article~~10~~11 第十一條 Article~~11~~12 第十~~一二~~條 Recusal from Meetings審議之迴避 Where an Independent Director member of the Committee has a personal conflict of interest in a matter being discussed,such Independent Director shall explain the main content of the conflict of interest, andto the extent that there is likelihood of detriment to interests of the Company, such membershall not discuss and vote under such matter, and shall excuse from the meetingupon the
		and
shall excuse from the meetingupon the

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HIROCA HOLDINGS LTD. 廣華控股有限公司

HIROCA HOLDINGS LTD. 廣華控股有限公司	HIROCA HOLDINGS LTD. 廣華控股有限公司	HIROCA HOLDINGS LTD. 廣華控股有限公司
Annex : RULES OF AUDIT COMMITTEE 附件: 審計委員會組織規程部份條文修訂對照表 2017.11.06 董事會
discussion and voting being conducted, and shall not be designated as an agent by another Independent Director member.--- 本委員會之獨立董事成員對於會議事項，與其自身有利害關係者，應說明其利害關係之重要內容，如有害於本公司利益之虞時，不得加入討論及表決，且討論及表決		益之虞者，應予迴避。 Article 12 第十二條 Article 13 第十三條 Article 14 第十四條 Article 15 第十五條
時，應予迴避，並不得代理其他獨立董事成員行使其職權。 Article~~12~~13 第十~~二三~~條 Article~~13~~14 第十~~三四~~條 Article~~14~~15 第十~~四五~~條 Article~~15~~16 第十~~五六~~條	，並不得代理其他獨立董事

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附件四

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附件五

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會計師查核報告

廣華控股有限公司董事會公鑒：

查核意見

廣華控股有限公司及其子公司(廣華集團)民國一○六年及一○五年十二月三十一日之合併資產負債表，暨民國一○六年及一○五年一月一日至十二月三十一日之合併綜合損益表、合併權益變動表及合併現金流量表，以及合併財務報告附註(包括重大會計政策彙總)，業經本會計師查核竣事。

依本會計師之意見，上開合併財務報告在所有重大方面係依照證券發行人財務報告編製準則暨經金融監督管理委員會認可並發布生效之國際財務報導準則、國際會計準則、解釋及解釋公告編製，足以允當表達廣華集團民國一○六年及一○五年十二月三十一日之合併財務狀況，與民國一○六年及一○五年一月一日至十二月三十一日之合併財務績效與合併現金流量。查核意見之基礎

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。本會計師於該等準則下之責任將於會計師查核合併財務報告之責任段進一步說明。本會計師所隸屬事務所受獨立性規範之人員已依會計師職業道德規範，與廣華集團保持超然獨立，並履行該規範之其他責任。本會計師相信已取得足夠及適切之查核證據，以作為表示查核意見之基礎。

關鍵查核事項

關鍵查核事項係指依本會計師之專業判斷，對廣華集團民國一○六年度合併財務報告之查核最為重要之事項。該等事項已於查核合併財務報告整體及形成查核意見之過程中予以因應，本會計師並不對該等事項單獨表示意見。本會計師判斷應溝通在查核報告上之關鍵查核事項如下：

一、收入認列

有關收入認列之會計政策請詳合併財務報告附註四(十七)收入認列。收入相關揭露請詳合併財務報告附註六(十六)。

關鍵查核事項之說明：

銷貨收入係投資人及管理階層評估廣華集團財務或業務績效之主要指標，由於收入認列時點之正確性對財務報表之影響實屬重大，故為本會計師進行財務報告查核時重要事項之一。

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因應之查核程序：

本會計師之主要查核程序包括，瞭解並測試銷貨及收款作業循環之內部控制有效性；瞭解廣華集團之收入認列會計處理並評估是否依相關公報規定；選定財務報導日前後一段時間之銷售交易樣本，核對相關表單憑證，以評估收入認列時點之正確性。再者，瞭解期後是否有重大退貨情形。

二、存貨評價

有關存貨評價之會計政策請詳合併財務報告附註四(八)存貨評價。存貨評價之估計及假設不確定性，請詳合併財務報告附註五(一)；存貨相關揭露請詳合併財務報告附註六 (四)。

關鍵查核事項之說明：

廣華集團在財務報表中，存貨係以成本與淨變現價值孰低衡量。廣華公司係製造及銷售各種汽車飾件及電子塑膠零配件，主要銷售客戶係為日系三大車廠，各種車款銷售狀態，使得存貨去化的程度與銷售價格的波動受到影響，可能導致存貨之淨變現價值低於成本之風險。因此，存貨評價之測試為本會計師執行廣華集團財務報告查核重要的評估事項之一。

因應之查核程序：

本會計師對上述關鍵查核事項之主要查核程序包括，檢視存貨庫齡報表，並分析各期存貨庫齡變化情形；評估集團會計政策之合理性，如存貨跌價或呆滯提列之政策；評估存貨之評價是否已按集團既訂之會計政策執行；檢視廣華集團過去對存貨備抵提列之合理性，並與本期估列之存貨備抵作比較，以評估本期之估列方法及假設是否允當；評估集團管理階層針對有關存貨備抵之揭露是否允當。

管理階層與治理單位對合併財務報告之責任

管理階層之責任係依照證券發行人財務報告編製準則暨經金融監督管理委員會認可並發布生效之國際財務報導準則、國際會計準則、解釋及解釋公告編製允當表達之合併財務報告，且維持與合併財務報表編製有關之必要內部控制，以確保合併財務報告未存有導因於舞弊或錯誤之重大不實表達。

於編製合併財務報告時，管理階層之責任包括評估廣華集團繼續經營之能力、相關事項之揭露，以及繼續經營會計基礎之採用，除非管理階層意圖清算廣華集團或停止營業，或除清算或停業外別無實際可行之其他方案。

廣華集團之治理單位(含審計委員會)負有監督財務報導流程之責任。

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會計師查核合併財務報告之責任

本會計師查核合併財務報告之目的，係對合併財務報告整體是否存有導因於舞弊或錯誤之重大不實表達取得合理確信，並出具查核報告。合理確信係高度確信，惟依照一般公認審計準則執行之查核工作無法保證必能偵出合併財務報告存有之重大不實表達。不實表達可能導因於舞弊或錯誤。如不實表達之個別金額或彙總數可合理預期將影響合併財務報表使用者所作之經濟決策，則被認為具有重大性。

本會計師依照一般公認審計準則查核時，運用專業判斷並保持專業上之懷疑。本會計師亦
執行下列工作：
1.辨認並評估合併財務報告導因於舞弊或錯誤之重大不實表達風險；對所評估之風險設計及執行適當之因應對策；並取得足夠及適切之查核證據以作為查核意見之基礎。因舞弊可能涉及共謀、偽造、故意遺漏、不實聲明或踰越內部控制，故未偵出導因於舞弊之重大不實表達之風險高於導因於錯誤者。
2.對與查核攸關之內部控制取得必要之瞭解，以設計當時情況下適當之查核程序，惟其目的非對廣華集團內部控制之有效性表示意見。
3.評估管理階層所採用會計政策之適當性，及其所作會計估計與相關揭露之合理性。
4.依據所取得之查核證據，對管理階層採用繼續經營會計基礎之適當性，以及使廣華集團繼續經營之能力可能產生重大疑慮之事件或情況是否存在重大不確定性，作出結論。本會計師若認為該等事件或情況存在重大不確定性，則須於查核報告中提醒合併財務報告使用者注意合併財務報告之相關揭露，或於該等揭露係屬不適當時修正查核意見。本會計師之結論係以截至查核報告日所取得之查核證據為基礎。惟未來事件或情況可能導致廣華集團不再具有繼續經營之能力。
5.評估合併財務報告(包括相關附註)之整體表達、結構及內容，以及合併財務報告是否允當表達相關交易及事件。
6.對於集團內組成個體之財務資訊取得足夠及適切之查核證據，以對合併財務報告表示意見。本會計師負責集團查核案件之指導、監督及執行，並負責形成集團之查核意見。本會計師與治理單位溝通之事項，包括所規劃之查核範圍及時間，以及重大查核發現(包
括於查核過程中所辨認之內部控制顯著缺失)。
本會計師亦向治理單位提供本會計師所隸屬事務所受獨立性規範之人員已遵循會計師職業
道德規範中有關獨立性之聲明，並與治理單位溝通所有可能被認為會影響會計師獨立性之關係及其他事項(包括相關防護措施）。

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本會計師從與治理單位溝通之事項中，決定對廣華集團民國一○六年度合併財務報告查核之關鍵查核事項。本會計師於查核報告中敘明該等事項，除非法令不允許公開揭露特定事項，【★】或在極罕見情況下，本會計師決定不於查核報告中溝通特定事項，因可合理預期此溝通所產生之負面影響大於所增進之公眾利益。

安侯建業聯合會計師事務所

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證券主管機關核准簽證文號[：][金管證審字第] (88)台財證(六)[1000011652] 第18311號[號] 民國一○七年三月二十六日

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		單位：新台幣千元	105.12.31	% 金額 %		8 388,272 4	13 1,139,335 12	4 360,195 4	1 152,551 2	- 19,658 -	- 85,729 1	1 52,302 1	3 297,208 3	1 47,724 -	31 2,542,974 27		- 320,746 4	- 19,192 -	- 339,938 4	31 2,882,912 31			9 838,400 9	28 2,787,090 30		4 325,059 4	1 - -	27 2,442,345 26	32 2,767,404 30		(3) (149,432) (2)	66 6,243,462 67		【★】 3 244,896 2 69 6,488,358 69 100 9,371,270 100	【★】 3 244,896 2 69 6,488,358 69 100 9,371,270 100	【★】 3 244,896 2 69 6,488,358 69 100 9,371,270 100
			106.12.31	金額		812,269	1,232,917	381,649	61,748	16,727	48,122	115,420	256,519	63,487	2,988,858		41,998	20,064	62,062	3,050,920			838,400	2,787,090		393,587	149,432	2,661,475	3,204,494		(316,971)	6,513,013		307,604	6,820,617	9,871,537
						$																														$
廣華控股有限公司及其子公司	合併資產負債表	民國一○六年及一○五年十二月三十一日	106.12.31 105.12.31	金額 % 金額 % 負債及權益	流動負債：	2,483,452 25 2,323,921 25 2100 短期借款(附註六(八))	106,423 1 84,944 1 2170 應付帳款	2,181,648 22 2,099,318 23 2209 應付費用	793,763 8 697,909 7 2213 應付設備款	143,649 2 95,046 1 2219 其他應付款	136,844 1 123,539 1 2230 本期所得稅負債(附註六(十二))	174,065 2 168,546 2 2310 預收款項	6,019,844 61 5,593,223 60 2320 一年或一營業週期內到期長期負債(附註六(九))	2399 其他流動負債	55,503 1 54,354 1	423,525 4 414,902 4 非流動負債：	3,079,381 31 2,688,295 29 2540 長期借款(附註六(九))	52,856 1 70,103 1 2600 其他非流動負債(附註六(十二))	144,730 1 112,176 1	95,698 1 438,217 4 負債總計	3,851,693 39 3,778,047 40	歸屬母公司業主之權益：(附註六(十三))	3100 股本	3200 資本公積	保留盈餘：	3310 法定盈餘公積	3320 特別盈餘公積	3350 未分配盈餘		其他權益：(附註四(二))	3490 其他權益－其他	股東權益小計	非控制權益：	36XX 非控制權益	權益總計	9,871,537 100 9,371,270 100 負債及權益總計	(請詳閱後附合併財務報告附註)	經理人：黃建中會計主管：黃盛昌
						$																														$
				資產	流動資產：	1100 現金及約當現金(附註六(一))	1150 應收票據淨額(附註六(三))	1170 應收帳款淨額(附註六(三))	1310 存貨(附註六(四))	1410 預付款項	1476 其他金融資產－流動(附註八)	1479 其他流動資產		非流動資產：	1543 以成本衡量之金融資產－非流動 (附註六(二))	1550 採用權益法之投資(附註六(五))	1600 不動產、廠房及設備(附註六(六))	1980 其他金融資產－非流動(附註八)	1985 長期預付租金(附註六(七))	1995 其他非流動資產																資產總計		董事長：余澤民

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廣華控股有限公司及其子公司元) 合併綜合損益表

民國一○六年及一○五年一月一日至十二月三十一日

單位:新台幣千元

4110 銷貨收入 4170 減：銷貨退回 4190 銷貨折讓營業收入淨額(附註六(十六)) 5110 銷貨成本(附註六(四)) 營業毛利營業費用： 6100 推銷費用 6200 管理費用 6300 研究發展費用 6300 營業費用合計營業淨利營業外收入及支出(附註六(十七))： 7010 其他收入 7020 其他利益及損失 7050 財務成本 7060 採用權益法認列之關聯企業及合資損益之份額(附註六(五)) 營業外收入及支出合計稅前淨利 7950 減：所得稅費用(附註六(十二)) 本期淨利(淨損) 其他綜合損益： 8310 不重分類至損益之項目 8341 不重分類至損益之其他項目 8349 與不重分類之項目相關之所得稅不重分類至損益之項目合計 8360 後續可能重分類至損益之項目 8361 國外營運機構財務報表換算之兌換差額 8370 採用權益法認列關聯企業及合資之其他綜合損益之份額-可能重分類至損益之項目 8399 與可能重分類之項目相關之所得稅後續可能重分類至損益之項目合計本期其他綜合損益 8500 本期綜合損益總額本期淨利歸屬於： 8610 母公司業主 8620 非控制權益綜合損益總額歸屬於： 8710 母公司業主 8720 非控制權益基本每股盈餘(元) 基本每股盈餘(單位：新台幣元) 稀釋每股盈餘(單位：新台幣	106年度金額％ $ 8,113,019 102 108,658 2 37,002 - 7,967,359 100 5,863,032 74 2,104,327 26 319,790 4 606,593 8 256,930 3 1,183,313 15 921,014 11 28,625 - 38,968 1 (37,859) - 25,403 - 55,137 1 976,151 12 234,390 3 741,761 9 (154,135) (2) - - (154,135) (2) (30,643) - 660 - - - (29,983) - (184,118) (2) $ 557,643 7 $ 775,533 9 (33,772) - $ 741,761 9 $ 607,994 8 (50,351) (1) $ 557,643 7 $ 9.25 $ 9.23	105年度金額％ 7,743,632 101 100,704 1 34,556 - 7,608,372 100 5,523,206 73 2,085,166 27 335,488 4 640,878 8 203,425 3 1,179,791 15 905,375 12 24,680 - (62,300) (1) (29,257) - 20,831 - (46,046) (1) 859,329 11 225,318 3 634,011 8 (504,140) (7) - - (504,140) (7) (40,160) - 2,690 - - - (37,470) - (541,610) (7) 92,401 1 685,279 9 (51,268) (1) 634,011 8 152,304 2 (59,903) (1) 92,401 1 8.17 8.15

( 請詳閱後附合併財務報告附註 )

董事長：余澤民經理人：黃建中會計主管：黃盛昌

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-23-

							非控制	權益權益總額	165,264 6,633,702	(51,268) 634,011	(8,635) (541,610)	(59,903) 92,401		- -	- (377,280)	139,535 139,535	244,896 6,488,358	(33,772) 741,761	(16,579) (184,118)	(50,351) 557,643		- -	- -	- (335,360)	3,083 -	109,976 109,976	307,604 6,820,617	【★】
廣華控股有限公司及其子公司	合併權益變動表	民國一○六年及一○五年一月一日至十二月三十一日	歸屬於母公司業主之權益	其他權益項目	國外營運機	保留盈餘構財務報表歸屬於母	法定盈特別盈未分配換算之兌換公司業主	餘公積餘公積盈餘差額其他合計權益總計	249,261 - 2,210,144 (8,301) 391,844 383,543 6,468,438	- - 685,279 - - - 685,279	- - - (20,218) (512,757) (532,975) (532,975)	- - 685,279 (20,218) (512,757) (532,975) 152,304		75,798 - (75,798) - - - -	- - (377,280) - - - (377,280)	- - - - - - -	325,059 - 2,442,345 (28,519) (120,913) (149,432) 6,243,462	- - 775,533 - - - 775,533	- - - (18,225) (149,314) (167,539) (167,539)	- - 775,533 (18,225) (149,314) (167,539) 607,994		68,528 - (68,528) - - - -	- 149,432 (149,432) - - - -	- - (335,360) - - - (335,360)	- - (3,083) - - - (3,083)	- - - - - - -	393,587 149,432 2,661,475 (46,744) (270,227) (316,971) 6,513,013	(請詳閱後附合併財務報告附註)	經理人：黃建中會計主管：黃盛昌
								資本公積	2,787,090	-	-	-		-	-	-	2,787,090	-	-	-		-	-	-	-	-	2,787,090
						股本	普通股	股本	838,400	-	-	-		-	-	-	838,400	-	-	-		-	-	-	-	-	838,400
									民國一○五年一月一日餘額 $	本期淨利(損)	本期其他綜合損益	本期綜合損益總額	盈餘指撥及分配：	提列法定盈餘公積	普通股現金股利	非控制權益	民國一○五年十二月三十一日餘額	本期淨利(損)	本期其他綜合損益	本期綜合損益總額	盈餘指撥及分配：	提列法定盈餘公積	提列特別盈餘公積	普通股現金股利	對子公司所有權權益變動	非控制權益增減	民國一○六年十二月三十一日餘額$		董事長：余澤民

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國一○六年及一○五年一月一日至十二月三

廣華控股有限公司及其子公司

合併現金流量表

民

十一日

單位:新台幣千元

營業活動之現金流量：
本期稅前淨利
調整項目：
收益費損項目
折舊費用
攤銷費用
呆帳費用提列數
利息費用
利息收入
採用權益法認列之關聯企業及合資利益之份額
處分及報廢不動產、廠房及設備損失
金融資產減損損失
存貨跌價、呆滯報廢損失
售後服務及保固準備迴轉數
備抵銷貨退回及銷貨折讓(迴轉)提列
收益費損項目合計
與營業活動相關之資產／負債變動數：
與營業活動相關之資產之淨變動：
應收票據
應收帳款
存貨
預付款項
其他流動資產
其他金融資產
與營業活動相關之資產之淨變動合計
與營業活動相關之負債之淨變動：
應付帳款
應付費用
其他應付款項
預收款項
其他流動負債
與營業活動相關之負債之淨變動合計
與營業活動相關之資產及負債之淨變動合計
調整項目合計
營運產生之現金流入
收取之利息
收取之股利
支付之利息
支付之所得稅
營業活動之淨現金流入

106年度
105年度
$ 976,151
859,329
424,897
449,787
7,244
6,431
10
9,703
37,859
29,257
(28,625)
(24,680)
(25,403)
(20,831)
23,257
15,849
-
56,520
152,409
23,294
2,900
1,891
(9,158)
7,709
585,390
554,930
(23,212)
(74,045)
(129,189)
95,520
(269,634)
(39,177)
(50,266)
(54,570)
(11,739)
(62,374)
(16,025)
(12,845)
(500,065)
(147,491)
118,999
81,818
29,581
(43,658)
(2,441)
10,124
63,625
23,912
13,794
(3,610)
223,558
68,586
(276,507)
(78,905)
308,883
476,025
1,285,034
1,335,354
28,625
24,680
7,891
8,498
(37,859)
(30,190)
(262,610)
(215,424)
1,021,081
1,122,918

( 請詳閱後附合併財務報告附註 )

董事長：余澤民經理人：黃建中會計主管：黃盛昌

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廣華控股有限公司及其子公司

合併現金流量表(續)

民國一○六年及一○五年一月一日至十二月三十一日

單位:新台幣千元

投資活動之現金流量：
取得以成本衡量之金融資產
取得採用權益法之投資
取得不動產、廠房及設備
處分不動產、廠房及設備
取得無形資產
其他金融資產-非流動
其他非流動資產
長期預付租金
投資活動之淨現金流出
籌資活動之現金流量：
短期借款
舉借長期借款
償還長期借款
發放現金股利
非控制權益變動
籌資活動之淨現金流出
匯率變動對現金及約當現金之影響
本期現金及約當現金增加數
期初現金及約當現金餘額
期末現金及約當現金餘額

106年度
105年度
$ (2,398)
-
-
(44,798)
(797,841)
(525,881)
51,743
42,520
(8,651)
(25,162)
15,425
11,957
61,673
(296,783)
(34,794)
(54,690)
(714,843)
(892,837)
428,266
149,979
-
249,821
(301,503)
(180,163)
(335,360)
(377,280)
109,976
139,535
(98,621)
(18,108)
(48,086)
(203,210)
159,531
8,763
2,323,921
2,315,158
$
2,483,452
2,323,921

( 請詳閱後附合併財務報告附註 )

董事長：余澤民經理人：黃建中會計主管：黃盛昌

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-36-

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-37-

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-38-

附錄一

HIROCA HOLDINGS LTD. �� PROCEDURAL RULES OF GENERAL MEETING ��

Article 1 Legal Basis ��

��

Unless otherwise provided in the Applicable Listing Rules and the Law, the general meetings of the Company shall be held in accordance with the Rules.

��

Unless otherwise defined in the Rules, any capital letters as used in the Rules shall have the same meanings as defined in the Articles of Association of the Company (as amended or substituted from time to time; hereinafter "Articles").

�� (�� )��

Article 2 Assembly and Attendance ��

Unless otherwise provided by the Applicable Listing Rules, general meetings of the Company shall be convened by the Board of Directors. ��

The Company shall specify the time and place for the Shareholders to register and other notable items in the meeting notice.

��

The Company shall prepare the notice of general meetings, the proxy form, and the information relating to the subject and description of proposals for recognition and for discussion, election and/or dismissal of directors and supervisors in the form of electronic file to be uploaded to the Market Observation Post System thirty (30) days before annual general meetings or fifteen (15) days before extraordinary general meetings. The meeting agenda for general meetings and supplemental meeting information shall be prepared in the form of electronic file to be uploaded to the Market Observation Post System twenty (21) days before annual general meetings or fifteen (15) days before extraordinary general meetings. The meeting agenda for general meetings and supplemental meeting information shall be ready for Shareholders' review at all time by fifteen (15) days before general meetings, and such information shall be available at the Company and its stock agent and be distributed at general meetings.

��

-39-

HIROCA HOLDINGS LTD. �� PROCEDURAL RULES OF GENERAL MEETING

��

The reasons for convening a general meeting shall be specified in the meeting notice and public announcement. With the consent of the addressee, the meeting notice may be given in electronic form. ��

The matters required to be set out in the notice of the reasons for convening the general meeting shall not be raised by an extraordinary motion. ��

Prior to the book closure date before a annual general meeting is held, the Company shall publicly announce that it will receive shareholder proposals, and the location and time period for their submission; the period for submission of shareholder proposals may not be less than 10 days.

��

The proposal submitted by a Shareholders are limited to 300 words, and no proposal containing more than 300 words will be included in the meeting agenda. The shareholder making the proposal shall be present in person or by proxy at the annual general meeting and take part in discussion of the proposal.

��

Prior to the date for issuance of notice of a general meeting, the Company shall inform the Shareholders who submitted proposals of the proposal screening results, and shall list in the meeting notice the proposals that conform to the provisions of this Article. At the general meeting the Board of Directors shall explain the reasons for exclusion of any shareholder proposals not included in the agenda.

��

The reception of the register of the Shareholders as mentioned in the preceding paragraph shall begin thirty minutes prior to the meeting. The place for registration shall be clearly directed, and there shall be sufficient and qualified persons to handle the registration.��

For each general meeting, a Shareholder may appoint a proxy to attend the

-40-

HIROCA HOLDINGS LTD. �� PROCEDURAL RULES OF GENERAL MEETING ��

meeting by providing the proxy form issued by the Company and stating the scope of the proxy's authorization,

��

A Shareholder may only execute one (1) proxy form and appoint one (1) proxy for each general meeting, and shall serve such written proxy to the Company no later than five (5) days prior to the meeting date. In case the Company receives two (2) or more written proxies from one (1) Shareholder, the first one arriving at the Company shall prevail unless an explicit statement to revoke the previous written proxy is made in the proxy which comes later.

��

After a proxy is delivered to the Company, if the Shareholder issuing the proxy intends to attend the general meeting in person or exercise the voting rights in writing or by way of electronic transmission, the Shareholder shall issue a written notice to the Company to revoke the proxy at least two (2) days prior to the general meeting. If the revocation is not made during the prescribed period, the votes casted by the person as proxy shall prevail. ��

Each Shareholder, or the proxy appointed by a Shareholder (hereinafter collectively referred to as the �Shareholders�), shall attend the general meeting with the attendance card, sign-in card or other supporting document. Solicitors soliciting proxy forms shall bring also the identification documents for verification.

��(��)��

The Company shall provide a sign-in book allowing attending Shareholders to sign in or require attending Shareholders to submit attendance cards in lieu of signing in.

��

The Company shall furnish attending Shareholders with the meeting agenda book, annual report, attendance card, speaker's slips, voting slips, and other meeting materials. Where there is an election of Directors or Independent Directors, pre-printed ballots shall also be furnished.

��

-41-

HIROCA HOLDINGS LTD. ��

PROCEDURAL RULES OF GENERAL MEETING

��

Unless otherwise regulated in the Applicable Listing Rules or the Law, corporate Shareholders' attendance of a general meeting shall be in accordance with the Articles.

��

Article 3 Calculation of Attending Shares ��

On the day of a shareholders meeting, the Company shall compile in the prescribed format a statistical statement of the number of shares obtained by solicitors through solicitation and the number of shares represented by proxies, and shall make an express disclosure of the same at the place of the general meeting.

��

The number of Shares represented by Shareholders attending the general meeting shall be calculated in accordance with the sign-in book or the number of attendance cards submitted by Shareholders plus the number of shares in which the voting rights are exercised by correspondence or electronically.

��

Article 4 Venue and Time of General Meetings ��

According to the Articles and the Applicable Listing Rules, all general meetings shall be convened at such venues convenient for Shareholders' attendance and suitable for convention, and shall not begin earlier than 9:00 a.m. or later than 3:00 p.m. Full consideration shall be given to the opinions of the independent directors with respect to the place and time of the meeting.

��

Article 5 Identification of Appointed Professionals and Other Relevant Persons �� Who May Be Present ��

The Company may appoint its lawyer(s), accountant(s) or other relevant person(s) to be present at a general meeting. All supporting staff for the general meeting shall wear an identification badge or arm-band. ��

-42-

HIROCA HOLDINGS LTD. �� PROCEDURAL RULES OF GENERAL MEETING ��

��

Article 6 Audio Recording and Videotaping of Meetings for Evidence ��

The Company shall record, consecutively by audio and video, the whole process from the registration of the Shareholders, proceeding of the meeting to the procedure of the voting and vote-counting.

� � ��

The audio and video materials recorded as mentioned in the preceding paragraph shall be kept at least one year. However, if a Shareholder files a lawsuit pursuant to the Applicable Listing Rules, the aforementioned materials shall be retained until the end of the litigation.

��

Article 7 The Chairman and Agent ��

Subject to the Applicable Listing Rules, the Chairman, if any, of the Board of Directors shall preside as chairman at every general meeting of the Company convened by the Board of Directors. In case the Chairman is on leave or absent or can not exercise his/her power and authority for any cause, he/she shall designate one of the other Directors to act on his/her behalf. In the absence of such a designation, the Directors shall elect from among themselves an acting chairman for the meeting.

�� (��)��

The Director, acting on behalf of the Chairman as the chairman of the general meeting, as mentioned in the preceding paragraph, shall be the one who is in the position of Director for more than six (6) months and who understand the financial and business operations of the Company. The same shall apply to the representative of a corporate Director.

��

It is advisable that the general meetings convened by the Board of Directors be attended by a majority of the Directors.

��

-43-

HIROCA HOLDINGS LTD. �� PROCEDURAL RULES OF GENERAL MEETING ��

For a general meeting convened by any other person having the convening right, such person shall act as the chairman of that meeting; provided that if there are two (2) or more persons jointly having the convening right, the chairman of the meeting shall be elected from those persons.

��

Article 8 Convention of A Meeting ��

The chairman shall call the general meeting to order at the time scheduled for the general meeting. If the number of Shares represented by the attending Shareholders has not yet constituted the quorum (more than an aggregate of one-half (1/2) of all Shares in issue present in person or by proxy and entitled to vote) at the time scheduled for the general meeting, the chairman may postpone the time for the meeting. The postponements shall be limited to two times at most, and the general meeting shall not be postponed for more than one hour in total. If after two postponements the number of Shares represented by the attending Shareholders has not yet constituted more than one-third (1/3) of all Shares in issue present in person or by proxy and entitled to vote, the chairman shall declare the meeting adjourned, or, if permitted by the Applicable Listing Rules, a tentative resolution may be passed in accordance with the Applicable Listing Rules, provided that all Shareholders shall be notified of the tentative resolution and another general meeting shall be convened within one (1) month Before the end of such a meeting, if the number of Shares represented by the attending Shareholders has already constituted more than an aggregate of one-half (1/2) of all Shares in issue, the chairman may put the tentative resolution(s) already passed to the Shareholders' resolution again in accordance with the Applicable Listing Rules.

��(�� )��

Article 9 Proposal Discussion ��

The agenda of general meeting shall be set by the Board of Directors if the meeting is convened by the Board of Directors. Unless otherwise approved in the general meeting, the general meeting shall proceed in accordance with the agenda.

��

-44-

HIROCA HOLDINGS LTD. �� PROCEDURAL RULES OF GENERAL MEETING ��

��

The preceding paragraph applies to circumstances where the general meeting is convened by any person, other than the Board of Directors, entitled to convene such general meeting.

��

Unless otherwise resolved at the general meeting or in accordance with Article 17 of the Rules, the chairman cannot announce adjournment of the general meeting before all items listed in the agenda are resolved; after a meeting is adjourned, Shareholders shall not elect a chairman and resume the meeting at the same or another venue. In case that the chairman adjourns the general meeting in violation of the Rules, other members of the Board of Directors shall promptly assist the attending Shareholders to elect, by a majority of votes represented by attending Shareholders present in the general meeting, another person to serve as chairman to continue the general meeting in accordance with due procedures.

��

The chairman shall provide sufficient time for the explanation and discussion of all items listed in the agenda and amendments submitted by Shareholders. The chairman may announce an end of discussion and submit an item for a vote if the chairman deems that the agenda item is ready for voting and the discussion and amendments proposed complied with the Applicable Listing Rules and the Articles.

��

Article 10 Speech of Shareholder ��

When a Shareholder attending the general meeting wishes to speak, a speech note should be filled out with summary of the speech, the Shareholder’s account number (or the number of attendance card) and the account name of the Shareholder. The sequence of speeches shall be determined by the chairman.

��

If any attending Shareholder at the general meeting submits a speech note but does not speak, no speech shall be deemed to have been made by such Shareholder. In case contents of the speech of a Shareholder are

-45-

HIROCA HOLDINGS LTD. �� PROCEDURAL RULES OF GENERAL MEETING

��

inconsistent with the contents of the speech note, the content of actual speech shall prevail.

��

Any Shareholder may not speak more than twice concerning the same item without chairman’s consent, and each speech time shall not exceed five minutes. In case the speech of any Shareholder violates this paragraph or is outside the scope of the agenda item, the chairman may stop the speech of such Shareholder.

��

Unless otherwise permitted by the chairman and the speaking Shareholder, no Shareholder shall interrupt the speech of other Shareholders. The chairman shall stop such interruption.

��

If a corporate Shareholder has appointed two or more representatives to attend the general meeting, only one representative can speak for each agenda item.

��

After the speech of any Shareholder, the Chairman may make responses by him or herself or appoint an appropriate person to respond. ��

Article 11 Proposal by Shareholder ��

��

In accordance with the Applicable Listing Rules and subject to Article 52 of the Articles, any Shareholders who individually or collectively hold one percent (1%) or more of the total number of issued Shares of the Company may submit to the Company a proposal for discussion at the annual general meeting.

�� 52 ��

Article 12 Calculation of Voting Shares and Recusal ��

��

Voting at a general meeting shall be based on the number of Shares. ��

-46-

HIROCA HOLDINGS LTD. �� PROCEDURAL RULES OF GENERAL MEETING ��

The Shares held by any Shareholders with no voting rights shall not be included in the total number of issued Shares while voting on resolutions in the general meeting.

��

To the extent required by the Applicable Listing Rules and in accordance with Article 66 of the Articles, any Shareholder who bears a personal interest that may conflict with and impair the interest of the Company in respect of any proposed matter for consideration an approval at a general meeting shall abstain from voting any of the Shares that such Shareholder should otherwise be entitled to vote in person, as a proxy or corporate representative with respect to said matter.

��66��

Any Shares held by any Shareholders who are not permitted to exercise voting rights in the preceding paragraph shall not be counted in the number of votes of Shareholders present at the general meeting for relevant resolutions.

��

Except for Taiwan trust enterprises or Shareholders’ Service Agencies approved by Taiwan competent authorities, when a person who acts as the proxy for two or more Shareholders concurrently, the number of votes represented by him shall not exceed three percent of the total number of votes of the Company and the portion of excessive votes represented by such proxy shall not be counted.

��

Article 13 ��

Principle for Voting Right ��

Subject to the Articles and any rights and restrictions for the time being attached to any Share, every Shareholder and every Person represented by proxy shall have one vote for each Share of which he or the Person represented by proxy is the holder.

��

At the time of voting, for each proposal, the chairman of the general meeting or a person designated by the chairman of the general meeting shall

-47-

HIROCA HOLDINGS LTD. ��

PROCEDURAL RULES OF GENERAL MEETING

��

first announce the total number of voting rights represented by the attending Shareholders, and then the Shareholders shall vote on each of the proposals presented at the meeting and the result of the vote indicating Shareholders' consent, objection or abstaining from voting shall be entered at the Market Observation Post System on the day immediately following the convention of the Shareholders' meeting.

��

Article 14 Voting on Proposal ��

Unless otherwise provided for under the Applicable Listing Rules or the Articles, a proposal put to a vote shall be approved by consent of a majority of Shareholders present at the meeting attended.

��

In case of an amendment proposal or substitute proposal to an original proposal, the chairman shall decide on the order of vote together with the original proposal. However, if one of the proposals has been approved, the others shall be deemed overruled and no further vote is required. ��

If the matters put to a resolution at a general meeting constitute material information under the Applicable Listing Rules, the Company shall upload the content of such resolution to the Market Observation Post System within the prescribed time period.

��

Article 15 Checking and Counting Ballots ��

��

The chairman shall appoint persons responsible for checking and counting ballots during votes on agenda items. However, the persons responsible for checking ballots must be Shareholders.

��

The voting or the vote-counting procedure for the proposal of election shall be carried out publicly in the place the general meeting is held. The resolution, including the weight of the poll, shall be announced immediately after the vote-counting procedure is completed, and shall be recorded. � ��

-48-

HIROCA HOLDINGS LTD. �� PROCEDURAL RULES OF GENERAL MEETING ��

The election of Directors or Supervisors at a general meeting shall be held in accordance with the applicable election and appointment rules adopted by the Company, and the voting results shall be announced on-site immediately. The ballots for the election shall be sealed with the signatures of the monitoring personnel and kept in proper custody for at least 1 year. If, however, a Shareholder files a lawsuit pursuant to the Applicable Listing Rules, the ballots shall be retained until the end of the litigation.

��

Article 16 ��

Meeting Minutes ��

Any resolutions made at a general meeting shall be compiled in the form of meeting minutes. The chairman shall affix his/her signature or seal to the meeting minutes, which shall be issued to shareholders within twenty days after the end of the general meeting. Meeting minutes may be produced and issued to Shareholders in electronic form. The Company may distribute the meeting minutes by means of a public announcement made through the Market Observation Post System.

��

The meeting minutes must faithfully record the meeting's date (year, month, day), place, Chairman's name, resolution method, summary of proceedings, and results of resolutions. Meeting minutes shall be kept during the existence of the Company.

��

The number of votes casted for and against a resolution and the total number of votes cast shall be recorded in the meeting minutes.

��(��)��

Article 17 Intermission and Resumption of A Meeting ��

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During the general meeting, the chairman may, at his or her discretion, set time for intermission. In exceptional cases, when there are incidents that temporarily prevent the normal progress of the general meeting, the chairman may decide to temporarily suspend the general meeting and announce, depending on the situation, the time that the meeting will resume.

-49-

HIROCA HOLDINGS LTD. �� PROCEDURAL RULES OF GENERAL MEETING ��

��

Before the agenda set for the general meeting are completed, if the meeting venue cannot continue to be used for the general meeting, the chairman may seek another venue to resume the general meeting. Upon approval by Ordinary Resolution, the chairman may (and shall if so directed by the meeting) adjourn the general meeting if necessary.

�� (�� )��

The Shareholders may resolve to adjourn or resume the general meeting within five days in accordance with the Applicable Listing Rules and the Articles.

��

Article 18 Preservation of Order at the Meeting Venue ��

The chairman may direct inspectors (or security guards) to assist in preserving the order at the meeting venue. Inspectors (or security guards) shall wear an arm-band with the word "Inspector" when assisting in preserving the order at the meeting venue.

��(��)��(�� )��

At the place of a general meeting, if a Shareholder attempts to speak through any device other than the public address equipment set up by the Company, the chairman may prevent the Shareholder from so doing. ��

The chairman may direct inspectors or security guards to ask Shareholders who violate the Rules, disobey the chairman's correction, impede the process of the meeting and do not comply after being asked to stop to leave the meeting venue.

��

Article 19 Enforcement and Amendment ��

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Establishment and amendment to the Rules shall be subject to approval of the Board of Directors, which shall be further approved by Ordinary Resolution in the general meeting.

��

-50-

附錄二

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附錄五

廣華控股有限公司

董事持股情形

一、本公司董事截至民國一○七年股東常會停止過戶開始日 (107 年 4 月 1 日 ) 之法定成數及股數如下：
本公司發行普通股發行股數為 83,840,000 股
全體董事應持有法定股數 6,707,200 股
全體監察人應持有法定股數：本公司因設置審計委員會，故不適用
二、本公司截至股東會停止過戶開始日止，股東名簿記載之個別及全體董事持股情形如下：

職稱	姓名	姓名	持有股數
董事長	余澤民		13,887,847
董事	張家祥		580,955
董事	昭輝實業股份有限公司		922,000
董事	黃建中		28,600
獨立董事	蔡宏明		0
獨立董事	徐宏文		0
獨立董事	張育嘉		0
全體董事實際持有股數		15,419,402

註：本公司截至股東會停止過戶日止，全體董事持股數符合證券交易法第二十六條之規定。

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附錄六

		附錄六
		HIROCA HOLDINGS LTD.
		廣華控股有限公司
		GUIDELINES GOVERNING ELECTION OF DIRECTORS
		董事選舉規範
Article	1	To establish a well-functioning election system for the Directors of the Company,
第一條		these Guidelines are established in accordance with the Applicable Listing Rules for compliance.
		為建立本公司良好董事選舉制度，爰依上市法令訂定本規範，以資遵循。
		Unless otherwise defined in these Guidelines, any capital letters as used in these
		Guidelines shall have the same meanings as defined in the Articles of
		Association of the Company (as amended or substituted from time to time;
		hereinafter "Articles").
		除本規範另有定義外，本規範所使用任何英文字首大寫之詞彙，其意義應與
		本公司公司章程(包括其隨時修改或被取代之版本；下稱「本章程」)中之定
		義相同。
Article	2	In the election of Directors of the Company, except as otherwise specified in the
第二條		Articles, the number of votes exercisable in respect of one Share shall be the
		same as the number of Directors to be elected, and the total number of votes per
		Share may be consolidated for election of one candidate or may be split for
		election of two or more candidates.
		本公司董事之選舉，除本章程另有規定外，每一股份有與應選出董事人數相
		同之選舉權，得集中選舉一人，或分配選舉數人。
Article	3	The Board of Directors shall prepare the number of ballots equal to the number
第三條		of Directors to be elected and shall fill in the number of votes to be distributed to
		the attending Members in a general meeting.
		董事會應製備與應選出董事人數相同之選舉票，並加填其權數，分發出席股
		東會之股東。
Article	4	Prior to the commencement of an election, the chairman shall appoint several
第四條		ballot examiners and ballot counters to perform related duties.
		選舉開始前，應由主席指定監票員、計票員各若干人，執行各項有關職務。
Article	5	The Board of Directors shall set up a ballot box for the election of Directors to be
第五條		inspected by the ballot examiners prior to the casting of ballots.
		董事之選舉，由董事會設置投票箱，於投票前由監票員當眾開驗。
Article	6	Where a candidate is also a Member, the person casting the vote shall specify the
第六條		account name and the Member number on the ballot in the column entitled

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HIROCA HOLDINGS LTD. 廣華控股有限公司 GUIDELINES GOVERNING ELECTION OF DIRECTORS 董事選舉規範

“ Candidate ” . If the candidate is not a Member, the person casting the vote shall specify the name and identification number of the candidate in the said column. Provided, however, if the candidate is a Member and a government entity or a juristic person, the person casting the vote shall specify the name of the government entity or jurisdiction person and may in addition specify the name of the representative of the government entity or juristic person. Where there are multiple representatives, the name of each representative shall be indicated.

被選舉人如為股東身分者，選舉人須在選舉票「被選舉人」欄填明被選舉人戶名及股東戶號；如非股東身分者，應填明被選舉人姓名及身分證統一編號。惟政府或法人股東為被選舉人時，選舉票之被選舉人戶名欄應填列該政府或法人名稱，亦得填列該政府或法人名稱及其代表人姓名；代表人有數人時，應分別加填代表人姓名。

Article 7 Independent Directors and non-Independent Directors shall be elected in the 第七條 same election, but the respective votes shall be separately calculated to determine the elected Independent Directors and non-Independent Directors. 董事之選票依獨立董事與非獨立董事一併選舉分別計票分別當選。

Article 8 The ballot shall be null and invalid upon occurrence of one of the following: 第八條選舉票有下列情事之一者無效：

Ballots which are not in compliance with these Guidelines. 不用本規範規定之選票。
Blank ballots which are cast into the ballot box; 以空白之選舉票投入投票箱者。
Scribbled and unidentifiable writing or writing which has been altered; 字跡模糊無法辨認或經塗改者。
A candidate who is also a Member whose account name and Member number are inconsistent with the information recorded in the Register of Members; where a candidate who is not a Member, the name and identification number provided are inconsistent upon further verification. 所填被選舉人如為股東身分者，其戶名、股東戶號與股東名簿不符者；

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HIROCA HOLDINGS LTD. 廣華控股有限公司 GUIDELINES GOVERNING ELECTION OF DIRECTORS 董事選舉規範

所填被選舉人如非股東身分者，其姓名、身份證統一編號經核對不符者。

Writing other than the name of the candidate or Member number (identification number) and the number of votes entitled.
除填被選舉人之戶名 ( 姓名 ) 或股東戶號 ( 身份證統一編號 ) 及分配選舉權數外，夾寫其它文字者。
The account name (name) or Member number (identification number) of the candidate has not been specified.

未填被選舉人之戶名 ( 姓名 ) 或股東戶號 ( 身份證統一編號 ) 者。

Two or more candidates are included in a single ballot. 同一選舉票填列被選舉人二人或二人以上者。
Article 9 The Directors of the Company shall be persons of legal ability elected in the 第九條 general meeting. Pursuant to the number of Directors required under the Articles, the candidates to whom the ballots cast represent a prevailing number of votes shall be elected based on the result of the election as Independent Directors or non-Independent Directors, respectively in descending order. If two or more candidates receive an equal number of votes, a draw shall take place between these candidates to determine who shall be elected. Where a candidate is not present, the chairman shall draw on behalf of the candidate.

本公司董事，由股東會就有行為能力之人選任之。本公司董事選舉需根據本章程所定之名額，分別計算獨立董事及非獨立董事之選舉權數，由所得選舉票代表選舉權數較多者，分別依次當選。如有二人或二人以上所得權數相同而超過規定名額時，由得權數相同者抽籤決定，未在場者由主席代為抽籤。

A Director elected pursuant to the above shall be appointed a Director of the Company; where, upon further verification, it is confirmed that the information of an elected Director is non-conforming or that the election of an elected Director shall be null pursuant to the Applicable Listing Rules, the candidate receiving the second most votes to such Director in the same general meeting shall be elected to fill the vacancy.

依第一項同時當選為董事者，應自行決定充任董事，或當選之董事經查核確認其個人資料不符或依上市法令規定當選失其效力者，其缺額由原選次多數之被選舉人於當次股東會中宣佈遞充。

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HIROCA HOLDINGS LTD. 廣華控股有限公司 GUIDELINES GOVERNING ELECTION OF DIRECTORS 董事選舉規範

The Company shall not elect supervisors when it has established the Audit

Committee.

本公司設置審計委員會時不另選舉監察人。

Article 10 Ballots shall be counted upon completion of the voting procedures and the result 第十條 of the ballot counting shall be announced by the chairman. 投票完畢後當場開票，開票結果由主席當場宣佈。

Article 11 The election of candidate who is disqualified by the Applicable Listing Rules 第十一條 (i.e. Paragraph 3(4) of Article 26-3 of the Taiwan Securities and Exchange Act) shall be ineffective.

不符合上市法令 ( 即台灣證券交易法第二十六條之三第三項第四項 ) 規定者，當選失其效力。

Article 12 The Board of Directors shall send each elected Director a notice of appointment. 第十二條當選之董事由本公司董事會分別發給當選通知書。 Article Candidates for Independent Directors shall be nominated by the Shareholders 12-1 and/or the Board of Directors in compliance with the Applicable Listing Rules, 第十二條 including without limitation the Regulations Governing Appointment of 之一 Independent Directors and the Compliance Matters for Public Companies Corporate Governance Best Practice Principles for TWSE/GTSM Listed Companies and Article 192-1 of the Taiwan Company Law. 獨立董事候選人，應依上市法令，包括但不限於公開發行公司獨立董事設置及應遵循事項辦法、上市上櫃公司治理實務守則及台灣公司法第一百九十二條之一等規定，由股東或董事會提名之。

Article 13 Establishment and amendment to these Guidelines shall be subject to approval of the Board of Directors, which shall be further approved by Ordinary Resolution 第十三條 at a general meeting. 本規範之訂定及修正應經本公司董事會同意，並經股東會之普通決議通過。

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AI assistant

Hiroca — AGM Information 2018

51782_rns_2018-06-06_624cdd9c-e853-415d-b8ff-179d851b0666.pdf

一 ○ 七年股東常會

目 錄

廣華控股有限公司一○七年股東常會程序

廣華控股有限公司一○七年股東常會議程

報告事項

第二案

第三案

案 由：一○六年度員工及董監酬勞分派情形報告。 說 明：

第四案

說 明：

承認事項

廣華控股有限公司

民國 106 年度盈餘分派表

討論暨選舉事項

說 明：

決 議：

選舉結果：

案 由：解除新任董事之競業禁止限制案，敬請 討論。

說 明：

臨時動議

2017 年度營業報告書

ㄧ ( ) 營業結果

( 二 ) 資產負債淨值狀況

( 三 ) 獲利能力分析

( 四 ) 未來發展策略

廣華控股有限公司

審計委員會查核報告書

廣華控股有限公司

審計委員會

HIROCA HOLDINGS LTD. 廣華控股有限公司

Annex : RULES OF AUDIT COMMITTEE

附 件: 審計委員會組織規程部份條文修訂對照表

HIROCA HOLDINGS LTD. 廣華控股有限公司

HIROCA HOLDINGS LTD. 廣華控股有限公司

會 計 師 查 核 報 告

廣華控股有限公司董事會 公鑒：

查核意見

關鍵查核事項

一、收入認列

因應之查核程序：

二、存貨評價

關鍵查核事項之說明：

因應之查核程序：

管理階層與治理單位對合併財務報告之責任

會計師查核合併財務報告之責任

廣華控股有限公司及其子公司 元) 合併綜合損益表

民國一○六年及一○五年一月一日至十二月三十一日

單位:新台幣千元

( 請詳閱後附合併財務報告附註 )

廣華控股有限公司及其子公司

合併現金流量表

( 請詳閱後附合併財務報告附註 )

廣華控股有限公司及其子公司

合併現金流量表(續)

民國一○六年及一○五年一月一日至十二月三十一日

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Hiroca AGM Information 2018

目錄

案由：一○六年度員工及董監酬勞分派情形報告。說明：

說明：

說明：

決議：

案由：解除新任董事之競業禁止限制案，敬請討論。

說明：

附件: 審計委員會組織規程部份條文修訂對照表

會計師查核報告

廣華控股有限公司董事會公鑒：

廣華控股有限公司及其子公司元) 合併綜合損益表

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HIROCA HOLDINGS LTD. ��

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Article 10 Speech of Shareholder ��

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Article 11 Proposal by Shareholder ��

Article 12 Calculation of Voting Shares and Recusal ��

HIROCA HOLDINGS LTD. �� PROCEDURAL RULES OF GENERAL MEETING ��

Principle for Voting Right ��

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Article 14 Voting on Proposal ��

Article 15 Checking and Counting Ballots ��

HIROCA HOLDINGS LTD. �� PROCEDURAL RULES OF GENERAL MEETING ��

Meeting Minutes ��

Article 17 Intermission and Resumption of A Meeting ��

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Article 18 Preservation of Order at the Meeting Venue ��

Article 19 Enforcement and Amendment ��

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