173

目錄 - Alchip2007 年07 月 採用Verigy V93000 Pin-Scale 800 系統為其新一代晶片測試機台。 2008 年01 月 贏得系統大廠行動通訊裝置SoC 設計訂單。 年

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3227005051251 .......................................................................................................................... 1 .................................................................................................................................. 3
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.......................................................... 105


2014 22.96%2015 41.71%

67%(40 ) 28/20
16 (FinFET)


19.31% 2015
2015 : 21.73% 3.72%
3.70% 4.6%

ASIC

Chairman
Chief Executive Officer
Chief Financial Officer
2003 2 27
(ASIC)

ICSoC 20
0.13 90 65
2009 40 2013 28
2014 28 20
16 2015 9 14
(40 ) ASIC SoC

…)(…)
IC
2003 08 0.13
2004 02
2004 07 (DCA)
2004 09 M 0.13 16M gate
2004 11 90 6M gate SoC 2005

2005 01
2005 04 90 500MHz SoC
90G
2006 06 65 ARM 1176
2006 09 SoC
-3-
2006 12 2
2007 02 65 SoC
2007 05 HDTV SoC
2007 06 2 50
2007 07 Verigy V93000 Pin-Scale 800
2008 01 SoC
2008 02 ARM
2008 03 SoC
2008 03 Cadence (Power Forward InitiativePFI)
2008 04 ARM Connected Community ARM
2008 05 SONY (SONY Semiconductor Group)
2008 06 2008“ IC ”
2008 08 Synopsys Eclypse
2008 10 65 Turnkey
2008 11 65 Turnkey
2008 12 Green Partner
2008 12
2009 02 (ebeam Initiative)
2009 04 VCA
2009 12 55 Turnkey
2009 12 40 Mobile Game
2010 03 2 50
2010 10 32 HDTV
2010 12 55
2011 01 UF3000
2011 03 55
2011 04 55
2011 07
2011 09 40
2011 12 ISO 9001
2012 02 2011
2012 03 28 SoC
2012 05
2012 08
2012 09 28 Mobile Game
2012 12 Fast 500
2012 12 ISO9001
-4-
2013 07 28
2013 08 40
2013 09 28 ()
2013 11 ISO9001
2014 02 20
2014 05 28
2014 06
2014 06 28
2014 09 28
2014 10
2015 01 Alchip BVI
2015 02 16
2015 07 28
2015 09 14
2016 02 28
-5-


2.
3.

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20 16


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9.06% 9.06% 20.41% 20.41% 15.58% 15.58% 36.67% 36.67%
2.

-17-
( ) (B)

Ng, Benjamin
Shen, Johnny Shyang-Lin
9 0 100%
8 1 89% 8 1 89% 8 1 89%
14 3



Johnny Shyang-Lin Shen () 2015 4 24
2015

-18-

() (%)
(/)
7 0 100% 6 1 86% 6 1 86%






V

0
1
0



8 30
6 5
-23-

3
2013 6 28 2016 6 27
2015 3

(/)()
2 1 67% 3 0 100% 3 0 100%

(





2. 36
()

()



1 2,000 - - - 2 2,000 4,000 - - -
-31-


3 4,000 6,000 5,713 2,789 8,502 4 6,000 8,000 - - - 5 8,000 10,000 - - - 6 10,000 - - -











2016

:
2015 2016 04 26




Kwan, Kinying 0 0 0 0 0 0 0 0 Ng, Benjamin Jin-Ping 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
/ Shen, Johnny Shyang-Lin 0 0 0 0
-32-
2015 2016 04 26



General Manager 0 0 0 0
Deputy General Manager
General Manager 0 0 0 0
VP 0 0 (33,000) 0 VP 0 0 0 0 0 0 0 0 Financial Controller 0 0 0 0
SB Asia Infrastructure Fund L.P. 0 0 0 0
II
0 0 0 0
12,408,292 20.15% 0 0 0 0 - -




-33-





















1,142,000 1.85% 0 0 0 0 - -



Shen,Johnny Shyang-Lin





Alchip(HK) 11,831,970,100 100% - - 11,831,970,100 100% Alchip(US) 391,000,000 100% - - 391,000,000 100% Alchip (JP) 2,000 100% - - 2,000 100% Alchip(TW) 25,000,000 100% - - 25,000,000 100% Alchip (SH) ( 1) 100% - - ( 1) 100% Alchip(Wuxi) ( 1) 100% ( 1) 100% Alchip BVI 50,000 100% - - 50,000 100% 1Alchip(SH) Alchip(Wuxi)
-34-
Alchip Technologies, Limited
2016 3 4 2015









105 3 4



1 0 5 3 4
-36-

KnC Group AB
Alchip BVI
2. 2015 2 25 : FINI
3. 2015 3 5
2014
2014
2015
2015




2015
2015
2016

()



103 1. 103

104










-
-
-
-
-
-
-
-
-
20107 /

100,000,000
4,850,500
-40-
2010 7 9 599,000
( 2)
$673.46 A
8,750,000 1:1.08 12,071,574
2008 45 2,452,991 B
2004 10 10,052,000 10,052,00 01:1.08 10,831,346
$5,415.67 C
2009 2910 666,666 480,7701:1.08 519,231
$259.61 C-1
2006 3 3,864,668 3,864,668 1:1.5 5,806,705
$2,903.35 D
2006 3 3,099,616 3,099,6161:2.19 6,777,570
$3,388.78 D-1
2010 6 6,000,000 6,000,000 1:1 6,000,000
$3,000 E
2010 7 9 $32.19 $1 2010 7
9 $0.0005 $10
1A 5,000,000 2,500,000 2004 10 C
1,250,000 2006 3 D/D-1
2 2010 6 30
2016 04 26


61,567,815 33,232,168 100,000,000


0 1 0 16 4,108 41 4,166 0 135,000 0 180,000 29,280,772 31,972,043 61,567,815 % 0% 0.22% 0% 0.29% 47.56% 51.93% 100.00%

()
NT$10 2016 04 26

1 999 107 12,867 0.02% 1,000 5,000 3,070 6,302,306 10.24% 5,001 10,000 481 3,923,825 6.37%
10,001 15,000 141 1,844,250 3.00% 15,001 20,000 112 2,096,496 3.41% 20,001 30,000 82 2,162,562 3.51% 30,001 40,000 48 1,725,752 2.80% 40,001 50,000 22 998,000 1.62% 50,001 100,000 54 3,904,710 6.34%
100,001 200,000 23 3,267,000 5.31% 200,001 400,000 11 3,137,287 5.10% 400,001 600,000 3 1,387,040 2.25% 600,001 800,000 3 2,102,000 3.41% 800,001 1,000,000 1 941,652 1.53%
1,000,001 8 27,762,068 45.09% 4,166 61,567,815 100.00%
()
6,581,092 10.69%
1,167,881 1.90%
-42-






43.15 ( 2) -




- - -
(4) 171.41 ( 2) -
(5) 0.58% ( 2) - 1 2016 3 4 (USD$1:32.98)
22015
-43-





2.
2016 3 4 2015 2016 6
24
0.01498 ( 922,286 ) 2015 20,427,674
()
()
1. 2015 5 2016 3
1% 2%
2016 6 24
2.


-45-
() 2015 3 5 2015 5 14

2015 12 31
1 2

2015 3 6
2015 5 5 2015 5 15
2015 7 13
50.05 123.82 35.91 87.58
1,015 1,184
60,917,192 52,462,561
1,015 1,184
0 0




2015 03 30 2015 3 30
( 2) 2015 04 24 2016 3 04
14,518,700 864,000 1,136,000




50%
50%
75%
100%
6,913,875 0 0 8,085,478.07 0 0 1,073,277 864,000 1,130,000

2.6 58.5 38.55


%

2 (1) 2003 2010 7
(2) 2003/04/09 1,500,000 2003/06/06 505,200 2003/08/08 940,000
2003/10/13 179,600 2003/12/22 964,000 2004/04/02 374,200
2004/06/18 293,000 2005/01/14 732,400 2005/04/15 219,000
2005/07/15 995,000 2005/12/16 318,000 2006/01/17 230,000
2006/04/20 610,600 2006/07/31 412,000 2006/10/18 644,000
2007/01/29 474,000 2007/04/27 411,500 2007/09/21 950,000
2007/10/19 892,500 2008/01/25 357,000 2008/04/29 627,300
2008/07/25 421,000 2008/10/30 530,000 2009/02/05 282,000
2009/04/24 248,000 2009/07/31 321,000 2009/10/30 424,000
2010/01/15 392,000 2010/05/07 139,000
-48-
2.

20 16
04
26
V P

V P









Le , J
en ni







3.


-49-
(Non-recurring engineeringNRE)
(SIP)
4.
(: DDR/ LVDS/ OSC/ AFE/ USB/ PCIE) ()
1.
(1) ASIC(Fabless ASIC)



ASIC 4,402,453 93.83% 3,469,030 91.63% ( N R E ) 272,366 5.81% 313,830 8.29%
16,922 0.36% 2,881 0.08% 4,691,741 100.00% 3,785,741 100.00%
-51-
RTL/Netlist

2015 IC Insights 83 IDM
10% IDM (Fab-lite)
(2) (SoC)
(SoC)

GPS WiMax IC IC

SoC


(Computers and Peripherals)(Wired Communications)
(Wireless Communications)(Consumer)(Automotive) (Industrial and Others)

SoC

SoC


412,321



-53-
()
3.
• 2011
• 2012
• 2013
• 2014
• 2015
• 2011
• 2012
• 2013
• 2010
• 2012
• 2013
• 2014
• 2015
• 2011
• 2012
• 2013
• 2015
• 2011
• 2012
• 2013
• 2014
• 2011
• 2012




2011
65nm 20mmX 17mm 6000
800MHz 54
AreaI/O



-55-


3.



4.



2014 2015 2016 2017 2018 2019 ASIC 206.0 214.0 220.0 226.0 234.0 247.0 ASSP 890.0 886.0 917.0 969.0 1011.0 1045.0
0.0
200.0
400.0
600.0
800.0
1000.0
1200.0
1400.0 $
SoCSiP
2014 2015
(%) (%) 564,667 12.04 968,025 25.57 1,729,154 36.86 829,241 21.90
712,460 15.19 1,088,555 28.75
-58-
37.8 20.9%
4.
Fabless ASIC
IDM IC
ASIC 2015 9 Gartner
2016 ASIC 220 2.8%

(40 )
(EDA)

(40 )( 20million gates)
electrical closure()
(Design for TestDFT)(Design for ManufacturingDFM)


EDA
898,856 19.16 440,970 11.65 741,741 15.81 380,081 10.04 44,863 0.96 78,870 2.08 4,691,741 100.00 3,785,741 100.00
-59-
2

2003 270





networking



-61-
Fabless ASIC

GDS( Tape Out)

(Turn-Key) GDS GDS
Wafer Fabrication Wafer FabWafer ProbeAssembling
Initial Test and Final Test

(:





1 TSMC 2,220,130 98.14 TSMC 1,119,850 98.66 2 42,043 1.86 15,159 1.34
2,262,173 100.00 1,135,009 100.00
2014 2015


1 A 1,484,343 31.64 I 745,505 19.69 2 M 873,126 18.61 S 730,478 19.30 3 N 736,892 15.71 N 490,237 12.95 4 1,597,380 34.04 A 383,427 10.13
45,247 37.93
-63-
A I A 2015 I 2015 S 2015 N 2015
()
IC
IC
2015 2014 2015




2014 2015
2016 03 31


74 71 73 166 173 165 240 244 238
31.34 31.78 31.78 3.18 3.37 3.37



1% 1% 1% 44% 44% 44% 52% 52% 52% ( ) 3% 3% 3%



2014 2015

ASIC 72,560 3,248,321 48,904 2,221,649 ( N R E ) - 123,846 - 102,466 2,170 25,869 225 1,918 74,730 3,398,036 49,129 2,326,033





ASIC 23,263 562,599 48,889 3,839,854 24,471 966,478 20,633 2,502,553 ( N R E ) - - - 272,366 - - - 313,830 186 2,068 1,925 14,854 107 1,547 61 1,333 23,449 564,667 50,814 4,127,074 24,578 968,025 20,694 2,817,716
-64-

()
1.
4.

() Alchip Technologies, Limited Alchip (Holdco)
A 2009 6 25 1




S 2013 9 15 5 Alchip (Holdco)


N 2014 12 30 5 Alchip (Holdco)




Licensed Products
2013 10 29 G
Alchip (Holdco)Alchip (TW) Alchip (JP)Alchip (Wuxi) Alchip (Shanghai)
G Alchip (Holdco)Alchip (TW)Alchip (JP) Alchip (Wuxi)Alchip (Shanghai) Licensed Products 2016
10 30
Licensed Products
G
Alchip (Holdco)201611 )

G 2003 4 1 GAlchip (Holdco)
Licensed Products

Licensed Products
Licensed Products
() Alchip Technologies, Limited
Alchip(TW Branch)


H
H

1
I 20141029 5 Alchip (TW Branch)




Licensed Products
Alchip (Holdco)Alchip (TW)Alchip (JP) Alchip (Wuxi) Alchip (Shanghai)
G Alchip (Holdco)Alchip (TW)Alchip (JP) Alchip (Wuxi) Alchip (Shanghai) Licensed Products
2016 10 30

Licensed Products
Alchip (Holdco) Alchip (Shanghai)
G
Alchip (Holdco) Alchip (Shanghai) 2016 5 21 )

-67-
() Alchip Technologies, Limited Alchip Technologies, KKAlchip (Japan)
G 200341 G Alchip (Holdco)
Licensed Products
2014 8 1 G Alchip (Holdco) Alchip (Shanghai)
G
Alchip (Holdco) Alchip (Shanghai)
2017 8 4 )

Licensed Products
2015 10 26GAlchip (Holdco) Alchip(Shanghai)
G
Alchip (Holdco) Alchip(Shanghai) 2018 10 26 )

K
( 1) 2012
( 2) 2013
2 2014
2 2015
( 2) - 1,357,185 1,344,212 2,689,501 2,581,575 - - - - 709,991 - 245,359 327,780 358,202 444,654 - 95,832 206,642 179,262 143,811 - 44,519 26,318 92,237 34,980 - 1,742,895 1,904,952 3,319,202 3,915,011

- 237,636 248,750 540,679 1,087,814 - 237,636 258,496 580,112 ( 3)
- - - - -

- 237,636 248,750 540,679 1,087,814 - 237,636 258,496 580,112 ( 3)

- 1,505,259 1,656,202 2,778,523 2,827,197
- 538,713 539,473 634,818 615,678 - 731,345 731,887 1,418,141 1,392,250

- 301,089 414,213 615,653 662,507 - 301,089 404,467 576,220 ( 3)
- (65,888) (29,371) 109,911 156,762 - - - - - - - - - -


- 1,505,259 1,656,202 2,778,523 2,827,197 - 1,505,259 1,646,456 2,739,090 ( 3)
12011 (3) 22012~2015
32015
( 2)
- 2,671,121 2,583,563 4,691,741 3,785,741 - 610,147 757,863 953,307 822,497 - 59,227 186,058 342,198 140,827
- (24,530) (33,883) (42,690) 27,409
- 34,697 152,175 299,508 168,236
- 21,855 113,124 211,186 128,936
- 21,855 113,124 211,186 128,936
- (65,888) 36,517 139,282 46,851


- 21,855 113,124 211,186 128,936

12011 (4) 22012~2015
-70-
( 1) 2012
( 2) 2013
( 2) 2014
( 2) 2015
( 2) 1,415,886 1,384,481 - - - - - - - - 367,918 249,377 - - - 68,820 95,766 - - - 37,667 23,112 - - - 1,890,291 1,752,736 - - -
332,840 241,566 - - - 340,732 241,566 - - -
- - - - - 1,750 - - - -
334,590 241,566 - - - 342,482 241,566 - - -
538,713 538,713 - - - 667,131 641,020 - - -
274,737 264,904 - - - 266,845 264,904 - - -



12011
( 1) 2012
( 2) 2013
( 2) 2014
( 2) 2015
( 2 2,665,705 2,623,365 - - - 643,698 589,305 - - - 105,994 47,186 - - -
15,563 14,181 -

- - - - -
66,440 9,196 - - - ( ) 1.23 0.17 - - - 12011
22012~2015(2)

()
2011 2012 2013 2014 2015
-72-
- 613.49 505.28 775.69 635.82



- 571.12 540.39 497.43 237.32 - 467.69 476.67 412.39 198.84 - 8,675.25 - - 29.45


- 6.61 5.87 8.30 5.06 - 55 62 44 72 - 9.29 10.83 20.74 11.11 - 10.95 14.46 35.35 25.48 - 39 34 18 33
- 8.71 9.02 13.68 9.43
- 1.47 1.42 1.8 1.05


% - 1.20 6.20 8.08 3.70 % - 1.43 7.16 9.52 4.60
- 6.44 28.21 47.18 27.33
% - 0.82 4.38 4.5 3.41 () - 0.41 2.10 3.77 2.07


% - 182.24 187.25 145.69 56.75 % - 56.70 69.06 87.62 97.75 % - 20.79 20.77 19.92 15.25


- 15.98 5.93 5.68 14.86 - 1.00 1.00 1.00 1.04
-73-


(6) : 2015201427.92%2015

(10): 2015201442.07%%2015
3: 1.
(1)

2.
(3)
(7)
(2)
(3)
(1)
)( 5) 6.
(1)() ( 6) (2) ()
4

-75-


7.88 7.88 - - - 46 46 - - - 8.38 9.09 - - - 9.79 10.78 - - - 44 40 - - - 7.25 10.52 - - - 1.41 1.50 - - -







12011
22012~2015 1 3
-76-
1.
(3)
(2)
(3)
) 6.
106 167



%
- 709,991 709,991 100.00
179,262 143,811 (35,451) (19.78)
3,319,202 3,915,011 595,809 17.95
540,679 1,087,814 547,135 101.19
- - - -
- - - -
()(10%1%)
(1) 2015KnC Group


4,691,741 3,785,741 (906,000) (19.31) 3,738,434 2,963,244 (775,190) (20.74)
953,307 822,497 (130,810) (13.72) 611,109 681,670 70,561 11.55 342,198 140,827 (201,371) (58.85) (42,690) 27,409 70,099 (164.20) 299,508 168,236 (131,272) (43.83) 88,322 39,300 (49,022) (55.50)
211,186 128,936 (82,250) (38.95) ()( 10% 1%)
(1) 2015
2015
(EDA)
(5) 2015
(6) 2015
()
787,738 617,297 (170,441) (21.64) (810,474) (1,440,454) 629,980 77.73 769,815 402,367 (367,448) (47.73)

(2) 2015 629,980

(3) 2015 367,448 2014
2015

()








(Signal Integrity)

2015 2014 412,321 368,021



2015
-84-






:
:
:




100%


2004 62,587




2002 420,160

Alchip BVI 2015 473,317 100%
-87-


()
()
()


() 956,232 21,667 934,564 938,288 27,329 (3,761) - 156,635 113,366 43,269 430,950 14,071 7,721 - 12,105 3,152 8,953 38,307 10,332 10,332 - 415,348 30,316 385,032 238,121 35,915 38,396 - 68,650 10,375 58,275 77,058 14,699 11,094 - 447,249 172 447,077 - (52) 49,438 - Alchip BVI 1,023,260 552,622 470,639 - (252) 25,372 -
-89-












93
3



















































3.




















4.






(1 )
28 .2
(i)
( 20












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3.




















(



)













1 27
7





24 .3





















1.











3
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ut ie

26 .5









-103-






2.






3.






2.




























3.





















26 .5

























2
1.








2.





27 .4


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2



-104-
104 103 1 1 12 31
Alchip Technologies,
104 103 1 1 12 31
0980032818 0920123784
-106-
104 12 31 103 12 31
1100 $ 958,495 24 $ 1,356,724 41 1147 - - 118,766 4 1170 818,536 21 643,083 19 1200 26,337 1 17,674 - 130X 233,822 6 224,229 7 1410 184,774 5 235,568 7 1470 328,249 8 63,300 2 1470 31,362 1 30,157 1 11XX 2,581,575 66 2,689,501 81
1523 676,116 17 - - 1543 33,875 1 - - 1600 444,654 11 358,202 11 1821 143,811 4 179,262 5 1840 15,450 - 20,312 1 1920 19,230 1 14,626 - 1980 300 - 329 - 1990 - - 56,970 2 15XX 1,333,436 34 629,701 19
1XXX $ 3,915,011 100 $ 3,319,202 100
2100 $ 551,961 14 $ - - 2170 104,668 3 127,881 4 2200 320,687 8 230,104 7 2230 15,980 1 62,369 2 2310 93,567 2 119,223 3 2399 951 - 1,102 - 21XX 1,087,814 28 540,679 16
2XXX 1,087,814 28 540,679 16
3110 615,678 16 634,818 19 3200 1,392,250 35 1,418,141 43
3320 67,693 2 67,693 2 3350 594,814 15 547,960 17 3300 662,507 17 615,653 19 3400 156,762 4 109,911 3
3XXX 2,827,197 72 2,778,523 84
$ 3,915,011 100 $ 3,319,202 100
104 12 31 103 12 31
1100 $ 29,200 24 $ 42,866 41 1147 - - 3,752 4 1170 24,936 21 20,318 19 1200 803 1 559 - 130X 7,123 6 7,085 7 1410 5,629 5 7,443 7 1470 10,000 8 2,000 2 1470 955 1 953 1 11XX 78,646 66 84,976 81
1523 20,598 17 - - 1543 1,032 1 - - 1600 13,546 11 11,318 11 1821 4,381 4 5,664 5 1840 471 - 642 1 1920 586 1 462 - 1980 9 - 10 - 1990 - - 1,800 2 15XX 40,623 34 19,896 19
1XXX $ 119,269 100 $ 104,872 100
2100 $ 16,815 14 $ - - 2170 3,189 3 4,040 4 2200 9,770 8 7,270 7 2230 487 1 1,971 2 2310 2,850 2 3,767 3 2399 29 - 35 - 21XX 33,140 28 17,083 16
2XXX 33,140 28 17,083 16
3110 19,301 16 19,901 19 3200 44,596 37 45,438 43
3320 2,799 2 2,799 3 3350 21,350 18 20,001 19 3300 24,149 20 22,800 22 3400 ( 1,917 ) ( 1 ) ( 350 ) -
3XXX 86,129 72 87,789 84
$ 119,269 100 $ 104,872 100
-108-
Al chi p Technol ogi es , L i mi t ed
1 04 10 3 1 1 1 2 31
104 103
4000 $ 119,277 $ 3,785,741 100 $ 154,815 $ 4,691,741 100
5000 93,363 2,963,244 78 123,358 3,738,434 80
5900 25,914 822,497 22 31,457 953,307 20
6100 3,047 96,673 2 3,084 93,463 2 6200 5,440 172,676 5 4,937 149,625 3 6300 12,991 412,321 11 12,144 368,021 8 6000 21,478 681,670 18 20,165 611,109 13
6900 4,436 140,827 4 11,292 342,198 7
7010 1,466 46,520 1 346 10,490 - 7020 ( 416 ) ( 13,198 ) - ( 1,732 ) ( 52,474 ) ( 1 ) 7050 ( 186 ) ( 5,913 ) - ( 23 ) ( 706 ) - 7000 864 27,409 1 ( 1,409 ) ( 42,690 ) ( 1 )
7900 5,300 168,236 5 9,883 299,508 6
7950 1,238 39,300 1 2,914 88,322 2
8200 4,062 128,936 4 6,969 211,186 4
8341 - 98,286 2 - 144,011 3
8361
( 1,562 ) ( 51,259 ) ( 1 ) - - - 8300 ( 1,567 ) 46,851 1 ( 156 ) 139,282 3
8500 $ 2,495 $ 175,787 5 $ 6,813 $ 350,468 7
8610 $ 4,062 $ 128,936 3 $ 6,969 $ 211,186 4
8710 $ 2,495 $ 175,787 5 $ 6,813 $ 350,468 7
9710 $ 0.07 $ 2.07 $ 0.12 $ 3.77 9810 $ 0.06 $ 2.05 $ 0.12 $ 3.65
-109-
104 103
A10000 $ 5,300 $ 168,236 $ 9,883 $ 299,508 A20010
A20100 21,965 697,139 21,342 646,787 A20300 696 22,072 163 4,951 A20900 186 5,913 - - A21200 ( 1,280 ) ( 40,627 ) ( 234 ) ( 7,085 ) A21900 133 4,219 67 2,038 A22500 ( 148 ) ( 4,712 ) ( 11 ) ( 328 ) A23100
51 1,606 - - A23700 - - 1,349 40,879 A23800 613 19,449 95 2,893 A24100 345 10,926 285 8,679 A29900 2,803 88,969 2,539 76,938 A30000 A31150 ( 5,314 ) ( 168,636 ) ( 4,697 ) ( 142,378 ) A31180 233 7,385 553 16,768 A31200 ( 651 ) ( 20,676 ) ( 4,278 ) ( 129,652 ) A31230 788 25,002 ( 6,780 ) ( 205,497 ) A31240 ( 2 ) ( 82 ) ( 263 ) ( 7,977 ) A32150 ( 851 ) ( 27,035 ) 1,235 37,426 A32180 ( 1,716 ) ( 54,527 ) 2,856 86,571 A32210 ( 917 ) ( 29,086 ) 3,767 114,158 A32230 ( 6 ) ( 185 ) ( 9 ) ( 277 ) A33000 22,228 705,350 27,862 844,402 A33300 ( 167 ) ( 5,308 ) - - A33500 ( 2,607 ) ( 82,745 ) ( 1,869 ) ( 56,664 ) AAAA 19,454 617,297 25,993 787,738
B00300 ( 26,707 ) ( 847,646 ) - - B02700 ( 15,826 ) ( 502,295 ) ( 17,643 ) ( 534,670 ) B06500 ( 8,000 ) ( 253,871 ) - - B00400 4,100 130,130 - - B00800
3,662 116,243 ( 2,156 ) ( 65,345 ) B04500 ( 2,866 ) ( 90,949 ) ( 5,382 ) ( 163,133 ) B07500 1,255 39,880 233 7,060 B01200 ( 1,032 ) ( 32,755 ) - -
-112-
104 103
B02800 $ 150 $ 4,761 $ 42 $ 1,260 B03700 ( 125 ) ( 3,952 ) ( 36 ) ( 1,096 ) B07100 - - ( 1,800 ) ( 54,550 ) BBBB ( 45,389 ) ( 1,440,454 ) ( 26,742 ) ( 810,474 )
C00100 16,815 533,699 - - C04900 ( 3,688 ) ( 113,335 ) - - C04500 ( 1,275 ) ( 39,433 ) ( 324 ) ( 9,746 ) C04800 675 21,436 4,157 125,947 C04600 - - 21,736 660,566 C09900 - - ( 229 ) ( 6,952 ) CCCC 12,527 402,367 25,340 769,815
DDDD ( 258 ) 22,561 ( 398 ) 53,093
EEEE ( 13,666 ) ( 398,229 ) 24,193 800,172
E00100 42,866 1,356,724 18,673 556,552
E00200 $ 29,200 $ 958,495 $ 42,866 $ 1,356,724
-113-
Alchip Technologies, Limited 92 2
27
2013 IFRSs
IASB
IFRSs
IASB 1 2010-2012 2014 7 1 2 2011-2013 2014 7 1 2012-2014 2016 1 1 3
IFRS 9 2018 1 1 IFRS 9 IFRS 7 2018 1 1 IFRS 10 IAS 28
IFRS 10 IFRS 12 IAS 28 2016 1 1
IFRS 11 2016 1 1 IFRS 14 2016 1 1 IFRS 15 2018 1 1 IFRS 16 2019 1 1
-115-
IASB 1 IAS 1 2016 1 1 IAS 7 2017 1 1 IAS 12 2017 1 1
IAS 16 IAS 38 2016 1 1
IAS 16 IAS 41 2016 1 1 IAS 19 2014 7 1 IAS 36 2014 1 1 IAS 39 2014 1 1
IFRIC 21 2014 1 1
1
IFRS 3 IFRS 13
2016 1 1
1. IFRS 9
IAS 36
$ 579,143 $ 666,527 3
$ 17,643 $ 21,058 3
3
104 12 31 103 12 31 0.01%~2.60% 0.01%~3.40%
- 0.53%~3.30%
$ 676,116 $ -
$ 20,598 $ -
PETROBRAS GLOBAL FINANCE BV
4.38% 6.06% 7.25% 10
T-MOBILE USA INC 6.63% 5.36% 10 CENTURYLINK INC 5.80% 5.02% 10 UBS AG VRN ECLEAR 4.75% 3.99% 4.09% 10 BPCE SA 5.15% 4.23% 10 GEELY AUTOMOBILE
HOLDING LTD 5.25% 4.30% 5
SPRINT CORP 7.13% 7.51% 10 HUARONG FINANCE II
CO LTD 5.50% 4.38% 4.69% 10
NORDDEUTSCHE LANDESBANK
4.25% 4.20% 10
4.00% 5.34% 7
BANCO DO BRASIL 3.88% 4.39% 10 DAWN VICTOR LTD 5.50% 5.04%
5.14% 5.50% 3
4.46% 5.38% 5
5.25% 4.71% 3
8.75% 7.86% 3
7.50% 6.77% 5
$ 13,843 $ - 12,259 17,333 235 341 $ 26,337 $ 17,674
$ 25,825 $ 20,511 ( 889) ( 193) $ 24,936 $ 20,318
$ 422 $ - 373 548 8 11 $ 803 $ 559
30 120
104 12 31 103 12 31
0 60 $ 767,042 $ 624,100 61 120 22,223 18,990 121 58,456 6,123
$ 847,721 $ 649,213
0 60 $ 23,367 $ 19,718 61 120 677 600 121 1,781 193
$ 25,825 $ 20,511
$ 75,826 $ 21,348
$ 2,310 $ 675
103 1 1 $ 9,704 $ 904 $ 10,608 2,366 2,585 4,951 ( 9,867 ) - ( 9,867 ) 267 171 438
103 12 31 2,470 3,660 6,130 - 22,072 22,072 92 891 983
104 12 31 $ 2,562 $ 26,623 $ 29,185
-130-
103 1 1 $ 326 $ 30 $ 356 78 85 163 ( 326 ) - ( 326 )
103 12 31 78 115 193 - 696 696
104 12 31 $ 78 $ 811 $ 889
104 103 12 31
$ 11,947 $ 9,016 187,674 208,762 34,201 6,451 $ 233,822 $ 224,229
$ 364 $ 285 5,717 6,596 1,042 204 $ 7,123 $ 7,085
104 103 2,318,791
73,058 3,299,871 108,887
104 103 19,449
613 2,893 95
ASIC SOC 100% 100%
( )
103 1 1 $ 1,017,651 $ 73,590 $ 4,881 $ 22,790 $ 2,400 $ 1,121,312 498,177 12,132 2,998 6,772 1,399 521,478 ( 60,821 ) ( 536 ) - - ( 1,124 ) ( 62,481 ) 82,380 705 184 1,712 160 85,141
103 12 31 $ 1,537,387 $ 85,891 $ 8,063 $ 31,274 $ 2,835 $ 1,665,450
103 1 1 ( $ 735,530 ) ( $ 40,784 ) ( $ 1,906 ) ( $ 13,153 ) ( $ 2,159 ) ( $ 793,532 ) ( 449,402 ) ( 10,921 ) ( 862 ) ( 8,462 ) ( 84 ) ( 469,731 ) 60,063 474 - - 1,012 61,549 ( 40,879 ) - - - - ( 40,879 ) ( 64,597 ) 1,238 ( 10 ) ( 1,192 ) ( 94 ) ( 64,655 )
103 12 31 ( $ 1,230,345 ) ( $ 49,993 ) ( $ 2,778 ) ( $ 22,807 ) ( $ 1,325 ) ( $ 1,307,248 )
103 12 31 $ 307,042 $ 35,898 $ 5,285 $ 8,467 $ 1,510 $ 358,202
104 1 1 $ 1,537,387 $ 85,891 $ 8,063 $ 31,274 $ 2,835 $ 1,665,450 590,829 11,810 593 740 - 603,972 ( 774,785 ) ( 444 ) - - - ( 775,229 ) 50,780 3,519 312 1,186 106 55,903
104 12 31 $ 1,404,211 $ 100,776 $ 8,968 $ 33,200 $ 2,941 $ 1,550,096
-132-
104 1 1 ( $ 1,230,345 ) ( $ 49,993 ) ( $ 2,778 ) ( $ 22,807 ) ( $ 1,325 ) ( $ 1,307,248 ) ( 511,420 ) ( 13,717 ) ( 1,354 ) ( 6,421 ) ( 264 ) ( 533,176 ) 774,781 399 - - - 775,180 ( 36,665 ) ( 2,261 ) ( 148 ) ( 1,066 ) ( 58 ) ( 40,198 )
104 12 31 ( $ 1,003,649 ) ( $ 65,572 ) ( $ 4,280 ) ( $ 30,294 ) ( $ 1,647 ) ( $ 1,105,442 )
104 12 31 $ 400,562 $ 35,204 $ 4,688 $ 2,906 $ 1,294 $ 444,654
103 1 1 $ 34,144 $ 2,469 $ 164 $ 765 $ 81 $ 37,623 16,438 400 99 223 46 17,206 ( 2,007 ) ( 18 ) - - ( 37 ) ( 2,062 ) - ( 42 ) ( 5 ) - - ( 47 )
103 12 31 $ 48,575 $ 2,809 $ 258 $ 988 $ 90 $ 52,720
103 1 1 ( $ 24,678 ) ( $ 1,369 ) ( $ 64 ) ( $ 441 ) ( $ 74 ) ( $ 26,626 ) ( 14,829 ) ( 361 ) ( 28 ) ( 279 ) ( 3 ) ( 15,500 ) 1,982 16 - - 33 2,031 ( 1,349 ) - - - - ( 1,349 ) - 40 2 - - 42
103 12 31 ( $ 38,874 ) ( $ 1,674 ) ( $ 90 ) ( $ 720 ) ( $ 44 ) ( $ 41,402 )
103 12 31 $ 9,701 $ 1,135 $ 168 $ 268 $ 46 $ 11,318
104 1 1 $ 48,575 $ 2,809 $ 258 $ 988 $ 90 $ 52,720 18,615 372 19 23 - 19,029 ( 24,411 ) ( 15 ) - - - ( 24,426 ) - ( 2 ) - - - ( 2 )
104 12 31 $ 42,779 $ 3,164 $ 277 $ 1,011 $ 90 $ 47,321
104 1 1 ( $ 38,874 ) ( $ 1,674 ) ( $ 90 ) ( $ 720 ) ( $ 44 ) ( $ 41,402 ) ( 16,113 ) ( 433 ) ( 43 ) ( 202 ) ( 8 ) ( 16,799 ) 24,411 13 - - - 24,424 - 2 - - - 2
104 12 31 ( $ 30,576 ) ( $ 2,092 ) ( $ 133 ) ( $ 922 ) ( $ 52 ) ( $ 33,775 )
104 12 31 $ 12,203 $ 1,072 $ 144 $ 89 $ 38 $ 13,546
103
5
103 1 1 $ 367,028 $ 11,537 $ 378,565 138,006 584 138,590 ( 7,228 ) - ( 7,228 ) 28,573 741 29,314
103 12 31 $ 526,379 $ 12,862 $ 539,241
103 1 1 ( $ 164,261 ) ( $ 7,662 ) ( $ 171,923 ) ( 174,845 ) ( 2,211 ) ( 177,056 ) 7,228 - 7,228 ( 17,657 ) ( 571 ) ( 18,228 )
103 12 31 ( $ 349,535 ) ( $ 10,444 ) ( $ 359,979 )
103 12 31 $ 176,844 $ 2,418 $ 179,262
104 1 1 $ 526,379 $ 12,862 $ 539,241 122,712 538 123,250 ( 55,037 ) - ( 55,037 ) 21,857 496 22,353
104 12 31 $ 615,911 $ 13,896 $ 629,807
-134-
104 1 1 ( $ 349,535 ) ( $ 10,444 ) ( $ 359,979 ) ( 161,787 ) ( 2,176 ) ( 163,963 ) 55,037 - 55,037 ( 16,629 ) ( 462 ) ( 17,091 )
104 12 31 ( $ 472,914 ) ( $ 13,082 ) ( $ 485,996 )
104 12 31 $ 142,997 $ 814 $ 143,811
103 1 1 $ 12,317 $ 386 $ 12,703 4,554 19 4,573 ( 239 ) - ( 239 )
103 12 31 $ 16,632 $ 405 $ 17,037
103 1 1 ( $ 5,513 ) ( $ 257 ) ( $ 5,770 ) ( 5,769 ) ( 73 ) ( 5,842 ) 239 - 239
103 12 31 ( $ 11,043 ) ( $ 330 ) ( $ 11,373 )
103 12 31 $ 5,589 $ 75 $ 5,664
104 1 1 $ 16,632 $ 405 $ 17,037 3,866 17 3,883 ( 1,734 ) - ( 1,734 )
104 12 31 $ 18,764 $ 422 $ 19,186
104 1 1 ( $ 11,043 ) ( $ 330 ) ( $ 11,373 ) ( 5,097 ) ( 69 ) ( 5,166 ) 1,734 - 1,734
104 12 31 ( $ 14,406 ) ( $ 399 ) ( $ 14,805 )
104 12 31 $ 4,358 $ 23 $ 4,381
-135-
$ 70,043 $ 126,672 58,330 24,845 50,104 76,752 6,297 7,299 $ 184,774 $ 235,568
$ 2,134 $ 4,002 1,777 785 1,526 2,425 192 231 $ 5,629 $ 7,443
Morgan Stanley Asia International Limited, Singapore
Branch Open Fed Fund+110bps 104
0.52% 2.53% 328,249
10,000 Morgan Stanley
104 12 31 103 12 31
$ 156,192 $ 110,099 83,189 72,596 47,016 910 9,612 9,162 3,783 17,253 1,293 6,102 19,602 13,982 $ 320,687 $ 230,104
$ 4,758 $ 3,479 2,534 2,294 1,432 29 293 289 115 545 39 193 599 441 $ 9,770 $ 7,270
6%
104 12 31 103 12 31 100,000 100,000 $ 1,000,000 $ 1,000,000
61,568 63,482
104 103
1,768,027 2.45 3,833,228 2.36 864,000 1.90 - - ( 285,000 ) 2.37 ( 1,853,473 ) 2.24 ( 365,750 ) 2.05 ( 211,728 ) 2.55 1,981,277 2.29 1,768,027 2.45 1,117,277 2.60 1,768,027 2.45
$ 0.79 $ -
$ 1.90 9.32 $ 0.04 - 2.60 2.35 0.99 0.04
2.00 0.54 2.20 0.96 2.60 3.30
104 4 24 Black-Scholes
( )
( )
( $ 16,236 ) ( $ 11,874 ) 4,712 328 ( 1,606 ) - - ( 40,879 ) ( 68 ) ( 49 ) ( $ 13,198 ) ( $ 52,474 )
-142-
( )
-143-
$ 23,085 $ 38,764 429,414 393,556 $ 452,499 $ 432,320
$ 868 $ 799 133 67 13,256 13,399 $ 14,257 $ 14,265
$ 727 $ 1,279 13,530 12,986 $ 14,257 $ 14,265
103 6% 2%
24
-144-
103 102
103 102
$ 419 $ 12,683 $ 340 $ 10,226 139 4,228 78 2,341 $ 558 $ 16,911 $ 418 $ 12,567 $ 558 $ 16,911 $ 418 $ 12,567
105
104 103
$ 494 $ 16,098 $ 1,854 $ 56,188 723 22,536 296 8,973 ( 150 ) ( 4,762 ) 978 29,637 1,067 33,872 3,128 94,798
171 5,428 ( 214 ) ( 6,476 )
$ 1,238 $ 39,300 $ 2,914 $ 88,322
104 103
( $ 377 ) ( $ 11,975 ) ( $ 78 ) ( $ 2,349 ) 723 22,941 296 8,973 ( 47 ) ( 1,494 ) ( 118 ) ( 3,574 )
( 150 ) ( 4,762 ) 978 29,637
$ 1,238 $ 39,300 $ 2,914 $ 88,322
104
$ 11,193 ( $ 11,015 ) $ 38 $ 216 4,611 3,306 284 8,201 304 871 41 1,216 16,108 ( 6,838 ) 363 9,633 4,204 1,410 203 5,817 $ 20,312 ( $ 5,428 ) $ 566 $ 15,450
$ 354 ( $ 347 ) $ - $ 7 145 105 - 250 10 27 - 37 509 ( 215 ) - 294 133 44 - 177 $ 642 ( $ 171 ) $ - $ 471
-146-
103
$ 8,136 $ 2,445 $ 612 $ 11,193 764 ( 777 ) 13 - 3,858 492 261 4,611 1 290 13 304 12,759 2,450 899 16,108 - 4,026 178 4,204 $ 12,759 $ 6,476 $ 1,077 $ 20,312
( )
( )
-147-
1 $ 51,105 $ 31,716 1 5 41,600 33,470
$ 92,705 $ 65,186
$ 2,824 $ 2,060
( )
( )
1 $ 2,131,917 $ 2,199,876 2 709,991 -
$ 2,841,908 $ 2,199,876
$ 86,578 $ 69,505
$1,371,029 $ 846,429
104 12 31
1 1 3 3 1 1 5 1 1 3 3 1 1 5
$ 58,968 $ 45,700 $ - $ - $ 1,797 $ 1,392 $ - $ - 65,463 63,900 101,111 - 1,994 1,947 3,080 - - - 551,961 - - - 16,815 - $ 124,431 $ 109,600 $ 653,072 $ - $ 3,791 $ 3,339 $ 19,895 $ -
103 12 31
1 1 3 3 1 1 5 1 1 3 3 1 1 5
$ 98,809 $ 29,072 $ - $ - $ 3,122 $ 918 $ - $ - 79,717 21,597 122,829 5,961 2,519 682 3,881 188 $ 178,526 $ 50,669 $ 122,829 $ 5,961 $ 5,641 $ 1,600 $ 3,881 $ 188
-153-
(2)
$ 551,961 $ - 268,664 - $ 820,625 $ -
$ 16,815 $ - 8,185 - $ 25,000 $ -
$ 328,549 $ 10,009 $ 63,629 $ 2,010
$ 5,179
$ 1,792
$ 8,518
$ 1,744
$ 1,088,555 $ 712,460 $ 45,710 $ 43,746 968,025 564,667 414,839 336,436 829,241 1,729,154 5,452 6,003 440,970 898,856 - - 380,081 741,741 - - 78,869 44,863 851,985 223,204 $ 3,785,741 $ 4,691,741 $ 1,317,986 $ 609,389
104 103 104 103 12 31 12 31
$ 34,297 $ 23,509 $ 1,393 $ 1,382 30,500 18,632 12,638 10,630 26,127 57,057 166 190 13,894 29,660 - - 11,975 24,475 - - 2,484 1,482 25,955 7,052 $ 119,277 $ 154,815 $ 40,152 $ 19,254
-157-
104 103
A $ 23,489 $ 745,505 20 B 23,015 730,478 19 C 15,446 490,237 13 $ 24,315 736,892 16 D 12,081 383,427 10 48,979 1,484,343 32 E 28,811 873,127 19
10%
-158-