採用國際會計準則公報(以下簡稱IFRSs)之101年1月1日 轉換日財務影響

1.дәӢеҜҰзҷјз”ҹж—Ҙ:101/04/132.зҷјз”ҹз·Јз”ұ:дҫқж“ҡ99/12/03иҮәиӯүжІ»еӯ—第0990036471иҷҹеҮҪиҫҰзҗҶ3.еӣ жҮүжҺӘж–Ҫ:дёҖгҖҒи‘ЈдәӢжңғйҖҡйҒҺж—Ҙжңҹпјҡ101/04/13дәҢгҖҒжҺЎз”ЁIFRSsз·ЁиЈҪиІЎеӢҷе ұе‘Ҡд№ӢжҷӮй–“пјҡ102/01/01дёүгҖҒжҺЎз”ЁIFRSsиЁҲз•«д№ӢйҮҚиҰҒе…§е®№еҸҠеҹ·иЎҢйҖІеәҰпјҡдҫқз”іе ұиӯүдәӨжүҖд№ӢиҪүжҸӣиЁҲз•«пјҢйҷӨз·ЁиЈҪ101е№ҙйҰ–д»ҪпјҲ101е№ҙ第1еӯЈпјүIFRSsиІЎеӢҷе ұе‘ҠжҢҒзәҢйҖІиЎҢеӨ–пјҢе…¶йӨҳе·ҘдҪңиЁҲз•«зҡҶе·Іе®ҢжҲҗгҖӮеӣӣгҖҒзӣ®еүҚжңғиЁҲж”ҝзӯ–иҲҮжңӘдҫҶдҫқIFRSsз·ЁиЈҪиІЎеӢҷе ұе‘ҠжүҖдҪҝз”Ёд№ӢжңғиЁҲж”ҝзӯ–е…©иҖ…еҸҜиғҪз”ўз”ҹд№ӢйҮҚеӨ§е·®з•°пјҡA.е“Ўе·ҘзҰҸеҲ©пјҡ(1)жңҖдҪҺйҖҖдј‘йҮ‘иІ еӮөпјҡжң¬иЎҢзӣ®еүҚжҜҸе№ҙдҫқзІҫз®—е ұе‘ҠиЈңеҲ—жңҖдҪҺйҖҖдј‘йҮ‘иІ еӮөеҸҠе…¶зӣёе°Қ科зӣ®пјӣж–јIFRSsдёӢпјҢз„ЎжңҖдҪҺйҖҖдј‘йҮ‘иІ еӮөд№ӢйҒ©з”ЁгҖӮ(2)йҖҖдј‘йҮ‘зІҫз®—жҗҚзӣҠпјҡжң¬иЎҢзӣ®еүҚйҖҖдј‘йҮ‘зІҫз®—жҗҚзӣҠдҝӮжҺЎеҲҶжңҹж”ӨйҠ·пјҢиӘҚеҲ—зӮә當жңҹжҗҚзӣҠпјӣж–јIFRSsдёӢпјҢйҒёж“ҮзІҫз®—жҗҚзӣҠж–јзҷјз”ҹжҷӮе…Ёж•ёиӘҚеҲ—пјҢиӘҚеҲ—зӮәе…¶д»–з¶ңеҗҲжҗҚзӣҠгҖӮ(3)е“Ўе·Ҙе„Әжғ еӯҳж¬ҫпјҡжң¬иЎҢзӣ®еүҚе“Ўе·Ҙе„Әжғ еӯҳж¬ҫи¶…йЎҚжҒҜж–јзҷјз”ҹжҷӮиӘҚеҲ—зӮә當жңҹжҗҚзӣҠпјӣж–јIFRSsдёӢпјҢе·ІйҖҖдј‘дәәе“Ўд№Ӣе“Ўе·Ҙе„Әжғ еӯҳж¬ҫи¶…йЎҚжҒҜйңҖж–је…¶йҖҖдј‘жҷӮдёҖж¬Ўдј°еҲ—е…ҘеёігҖӮB.йҮ‘иһҚе•Ҷе“Ғпјҡ(1)ж…ЈдҫӢдәӨжҳ“пјҡжң¬иЎҢзӣ®еүҚж…ЈдҫӢдәӨжҳ“дҝӮдҫқе•Ҷе“ҒеҲҘеҲҶйЎһзӮәдәӨжҳ“ж—ҘиҲҮдәӨеүІж—ҘжңғиЁҲпјӣж–јIFRSsдёӢпјҢж…ЈдҫӢдәӨжҳ“дҝӮдҫқйҮ‘иһҚе•Ҷе“ҒжңғиЁҲ科зӣ®д№ӢйЎһеҲҘеҲҶйЎһдәӨжҳ“ж—ҘиҲҮдәӨеүІж—ҘжңғиЁҲгҖӮ(2)жңүж•ҲеҲ©зҺҮпјҡжң¬иЎҢзӣ®еүҚж”ӨйҠ·еҫҢжҲҗжң¬д№ӢйҮ‘иһҚе•Ҷе“ҒдёҚйҮҚеӨ§йғЁеҲҶдҝӮдҫқзӣҙз·ҡжі•ж”ӨйҠ·жҠҳжәўеғ№пјӣж–јIFRSsдёӢпјҢжҮүдҫқжңүж•ҲеҲ©жҒҜжі•ж”ӨйҠ·жҠҳжәўеғ№гҖӮC.дёҚеӢ•з”ўеҸҠиЁӯеӮҷпјҡжң¬иЎҢдёҚеӢ•з”ўеҸҠиЁӯеӮҷзӣ®еүҚдҫқжі•д»ӨиҰҸе®ҡеҸҜдҫқе…¬е‘ҠзҸҫеҖјжҲ–зү©еғ№жҢҮж•ёиӘҝж•ҙеўһеҖјдёҰеёіеҲ—иӮЎжқұж¬ҠзӣҠй …дёӢпјӣж–јIFRSsдёӢпјҢйҷӨжҺЎйҮҚдј°еғ№жЁЎејҸйңҖдҫқе…¬е…Ғеғ№еҖјиӘҝж•ҙеӨ–пјҢжҺЎжҲҗжң¬жЁЎејҸдёҚеҫ—иӘҝж•ҙеўһеҖјпјҢдё”дҫқе…¬й–ӢзҷјиЎҢйҠҖиЎҢиІЎеӢҷе ұе‘Ҡз·ЁиЈҪжә–еүҮиҰҸе®ҡзәҢеҫҢи©•еғ№еғ…иғҪжҺЎжҲҗжң¬жЁЎејҸгҖӮD.жҺЎж¬ҠзӣҠжі•д№Ӣй—ңиҒҜдјҒжҘӯпјҡ(1)жң¬иЎҢзӣ®еүҚиў«жҠ•иіҮе…¬еҸёеўһзҷјж–°иӮЎжҷӮпјҢйқһжҢүжҜ”дҫӢиӘҚиіјжҲ–еҸ–еҫ—пјҢиҮҙдҪҝжҠ•иіҮжҜ”дҫӢзҷјз”ҹи®ҠеӢ•пјҢдёҰеӣ иҖҢдҪҝжҠ•иіҮе…¬еҸёжүҖжҠ•иіҮд№ӢиӮЎж¬Ҡж·ЁеҖјзҷјз”ҹеўһжёӣиҖ…пјҢе…¶еўһжёӣж•ёжҮүиӘҝж•ҙиіҮжң¬е…¬з©Қпјӣж–јIFRSsдёӢпјҢжң¬иЎҢе°Қж–јеӣ жҠ•иіҮжҜ”дҫӢзЁҖйҮӢз”ўз”ҹд№ӢеҲ©зӣҠжҲ–жҗҚеӨұжҮүиӘҚеҲ—зӮә當жңҹжҗҚзӣҠгҖӮ(2)жң¬иЎҢзӣ®еүҚеҰӮеӣ жҢҒжңүиӮЎд»ҪжҜ”дҫӢйҷҚдҪҺжҲ–е…¶д»–еҺҹеӣ е–ӘеӨұе…¶е°Қиў«жҠ•иіҮе…¬еҸёд№ӢеҪұйҹҝеҠӣжҷӮпјҢжҮүеҚіеҒңжӯўжҺЎз”Ёж¬ҠзӣҠжі•пјҢжҠ•иіҮеёіжҲ¶еҚід»Ҙж”№и®ҠжҷӮд№Ӣеёійқўеғ№еҖјдҪңзӮәжҲҗжң¬гҖӮеёідёҠиӢҘжңүеӣ й•·жңҹиӮЎж¬ҠжҠ•иіҮжүҖз”ўз”ҹд№ӢиіҮжң¬е…¬з©ҚжҲ–е…¶д»–иӮЎжқұж¬ҠзӣҠиӘҝж•ҙй …зӣ®йӨҳйЎҚжҷӮпјҢжҮүж–јеҮәе”®й•·жңҹиӮЎж¬ҠжҠ•иіҮжҷӮжҢүжҜ”дҫӢиҪүйҠ·пјҢд»ҘиЁҲз®—иҷ•еҲҶжҗҚзӣҠпјӣж–јIFRSsдёӢпјҢе–ӘеӨұйҮҚеӨ§еҪұйҹҝжҷӮпјҢжң¬иЎҢжҮүд»Ҙе…¬е…Ғеғ№еҖјиЎЎйҮҸе…¶е°ҚеҺҹй—ңиҒҜдјҒжҘӯжүҖеү©йӨҳд№ӢжҠ•иіҮпјҢжң¬иЎҢе°Қж–је…¶д»–з¶ңеҗҲжҗҚзӣҠдёӯжүҖиӘҚеҲ—иҲҮи©Ій—ңиҒҜдјҒжҘӯжңүй—ңд№ӢжүҖжңүйҮ‘йЎҚпјҢе…¶жңғиЁҲиҷ•зҗҶд№ӢеҹәзӨҺжҮүиҲҮй—ңиҒҜдјҒжҘӯиӢҘзӣҙжҺҘиҷ•еҲҶзӣёй—ңиіҮз”ўжҲ–иІ еӮөжүҖеҝ…й ҲйҒөеҫӘд№ӢеҹәзӨҺзӣёеҗҢпјҢеӣ жӯӨпјҢеҰӮе…ҲеүҚй—ңиҒҜдјҒжҘӯиӘҚеҲ—зӮәе…¶д»–з¶ңеҗҲжҗҚзӣҠд№ӢеҲ©зӣҠжҲ–жҗҚеӨұпјҢж–јиҷ•еҲҶзӣёй—ңиіҮз”ўжҲ–иІ еӮөжҷӮе°Үиў«йҮҚеҲҶйЎһзӮәжҗҚзӣҠпјҢеүҮ當жң¬иЎҢе–ӘеӨұе°Қй—ңиҒҜдјҒжҘӯд№ӢйҮҚеӨ§еҪұйҹҝжҷӮпјҢжҮүе°Үи©ІеҲ©зӣҠжҲ–жҗҚеӨұиҮӘж¬ҠзӣҠйҮҚеҲҶйЎһзӮәжҗҚзӣҠгҖӮдә”гҖҒжҺЎз”ЁIFRSsеҫҢе°ҚиІЎеӢҷе ұе‘ҠйҮҚиҰҒй …зӣ®еҸҜиғҪз”ўз”ҹд№ӢеҪұйҹҝйҮ‘йЎҚ:жң¬е…¬еҸёйҰ–ж¬ЎйҒ©з”ЁIFRSsд№ӢиІЎеӢҷеҪұйҹҝзёҪиЁҲиӘҝжёӣж·ЁеҖј10,184,606еҚғе…ғпјҢжғҹжң¬е…¬еҸёзӮәеӣ жҮүиҪүжҸӣIFRSsпјҢжҘӯж–ј100е№ҙиҫҰзҗҶеңҹең°йҮҚдј°дҪңжҘӯеҸҠеҲ—еёіпјҢиЁҲеўһеҲ—гҖҢжңӘеҜҰзҸҫйҮҚдј°еўһеҖјгҖҚ11,488,419еҚғе…ғпјҢзҲ°иӘҝж•ҙеҫҢйҰ–ж¬ЎйҒ©з”ЁIFRSsе°Қж·ЁеҖјж·ЁеўһеҠ 1,303,813еҚғе…ғгҖӮе…¶еҪұйҹҝй …зӣ®еҰӮдёӢ:A.е“Ўе·ҘзҰҸеҲ©:жёӣе°‘ж·ЁеҖј9,957,579еҚғе…ғгҖӮB.йҮ‘иһҚе·Ҙе…·:жёӣе°‘ж·ЁеҖј2,799еҚғе…ғгҖӮC.зҙҜз©ҚжҸӣз®—е·®з•°ж•ё:жёӣе°‘ж·ЁеҖј70,525еҚғе…ғгҖӮD.жҺЎж¬ҠзӣҠжі•д№Ӣй—ңиҒҜдјҒжҘӯ:жёӣе°‘ж·ЁеҖј153,703еҚғе…ғгҖӮE.дёҚеӢ•з”ўд№ӢйҮҚдј°еўһеҖј:еўһеҠ ж·ЁеҖј11,488,419еҚғе…ғгҖӮ(жң¬й …еҪұйҹҝж•ё100е№ҙе·Іе…Ҙеёі)е…ӯгҖҒи©•еғ№дҪңжҘӯж–№ејҸеҸҠжңғиЁҲеё«иҰҶж ёж„ҸиҰӢе…§е®№:A.и©•еғ№дҪңжҘӯж–№ејҸ:е“Ўе·ҘйҖҖдј‘йҮ‘иІ еӮөеҸҠе·ІйҖҖдј‘е“Ўе·Ҙе„Әжғ еӯҳж¬ҫжҒҜе·®иҲҮз…§иӯ·йҮ‘дҝӮдҫқзІҫз®—е ұе‘ҠиӘҝж•ҙпјҢе…¶йӨҳдҝӮиҮӘиЎҢи©•дј°гҖӮB.жңғиЁҲеё«иӨҮж ёж„ҸиҰӢ:жң¬жңғиЁҲеё«дҫқж“ҡж°‘еңӢд№қеҚҒд№қе№ҙеҚҒдәҢжңҲдёүж—ҘиҮәиӯүжІ»еӯ—第в—Ӣд№қд№қв—Ӣв—Ӣдёүе…ӯеӣӣдёғдёҖиҷҹеҮҪд»ӨиҰҸе®ҡпјҢиҰҶж ёиҮәзҒЈйҠҖиЎҢиӮЎд»Ҫжңүйҷҗе…¬еҸёгҖҢIFRSиҪүжҸӣж—ҘпјҲ101е№ҙ1жңҲ1ж—ҘпјүиіҮз”ўиІ еӮөиЎЁгҖҚгҖҒиӘҝж•ҙеҲҶйҢ„еҸҠжҜ”ијғиІЎеӢҷе ұиЎЁпјҢдёҰжңӘзҷјзҸҫжҮүдҝ®жӯЈд№ӢдәӢй …гҖӮдёғгҖҒдёҠй–ӢеҸҜиғҪз”ўз”ҹд№ӢеҪұйҹҝйҮ‘йЎҚдҝӮжң¬е…¬еҸёдҫқж“ҡиЎҢж”ҝйҷўйҮ‘иһҚзӣЈзқЈз®ЎзҗҶ委員жңғ(д»ҘдёӢз°ЎзЁұйҮ‘з®Ўжңғ)ж°‘еңӢдёҖв—Ӣв—Ӣе№ҙеҚҒдәҢжңҲдәҢеҚҒе…ӯж—Ҙе…¬еёғд№ӢгҖҢе…¬й–ӢзҷјиЎҢйҠҖиЎҢиІЎеӢҷе ұе‘Ҡз·ЁиЈҪжә–еүҮгҖҚгҖҒйҮ‘з®Ўжңғзӣ®еүҚе·ІиӘҚеҸҜд№ӢеңӢйҡӣиІЎеӢҷе ұе°Һжә–еүҮгҖҒеңӢйҡӣжңғиЁҲжә–еүҮгҖҒи§ЈйҮӢеҸҠи§ЈйҮӢе…¬е‘ҠжүҖ擬жҺЎз”Ёд№ӢжңғиЁҲж”ҝзӯ–пјҢеҸҠдҫқеңӢйҡӣиІЎеӢҷе ұе°Һжә–еүҮ第1иҷҹгҖҢйҰ–ж¬ЎжҺЎз”ЁеңӢйҡӣиІЎеӢҷе ұе°Һжә–еүҮгҖҚжүҖ擬йҒёж“Үд№ӢжңғиЁҲж”ҝзӯ–з·ЁиЈҪпјҢе—ЈеҫҢеҸҜиғҪеӣ з’°еўғжҲ–зӢҖжіҒж”№и®ҠиҖҢи®ҠжӣҙгҖӮ4.е…¶д»–жҮүж•ҳжҳҺдәӢй …:з„Ў