2

101 11 2 tifrs@ardf.org.tw

 28

28

IAS28.2

20X1
15%35%35% 55%

35% 35%

39
31 27
20X1

20X1 1 1 $5,110,000 400,000

4,000,000 10%

20%IAS28.6
20X2 1 1 $15 2,000,000
100% 40%

20%IAS28.6
20X2 1 1 $30,000,000 2,000,000
100%

 28

40%

IAS28.6IAS28.7
20X2 1 1
20%

IAS28.8IAS28.9
20X2 1 1 $30,000,000
2,000,000
40%

20X1 1 1
20X1 12 31
$12

IAS28.11
20X2
1. 20X2 $100,000

2.
3. 20X2
$1,000,00020X2 $9,000,000
20X2

20X2
($9,000,000$100,000)40%
$3,560,000
20X1 20X2
20X1/1/1

5,110,000

20X1/12/31

5,110,000
310,000

20X1/12/31

310,000

310,000

 28

20X2/1/1

310,000
30,000,000

30,000,000

20X1 1 1
20X2 1 1

20X2/1/1

6,000,000
310,000

5,110,000

1,200,000

20X2/1/1

890,000

20X2/12/31

890,000
310,000

310,000

--
20X2/1/1

890,000

310,000

890,000

310,000

20X2
20X2/12/31

3,560,000

3,560,000

IAS28.11
20X2 $50,000$100,000
20X2

 28

20X2
($50,000$100,000)40%$20,000

20X2/12/31

20,000

20,000

IAS28.11
17% 20X1
$800,00020X2 $800,000
$9,200,000$100,000 20X2

20X2
($9,200,000$100,000)40%
$3,640,000

20X2/12/31

3,640,000

3,640,000

20X3 5 31 $1,000,000
20X3
$66,400 ($200,00083%40%)

IAS28.11

20X2
$2,500,000 20X2
$1,000,000
20X2/12/31

1,000,000

20X2/12/31

1,000,000
1,000,000

1,000,000

 28

IAS28.22

20X2 $2,800,000
$1,800,000 20X3
20X2
20X2/12/31

400,000

400,000

($1,000,00040%$400,000)
--
2660-

20X3
20X3/12/31

400,000

400,000

20X2 1 2
$1,100,000$600,000$500,000
10 20X2
20X2/12/31

200,000

200,000

($500,00040%$200,000)

20,000

20,000

($200,00010 )

20X2 $2,800,000
$1,800,000 20X3 $1,000,000
20X2
20X2/12/31

($1,000,00040%$400,000)

400,000
400,000

 28

20X3 20X3

20X3/12/31

400,000

400,000

IAS28.11

20X3 6 18
$7,500,000$1.25$3,000,000 100 5
$1,000,00020X3 7 18
1

20X3/7/18

3,000,000

3,000,000

($1.252,400,000 )
1

XBRL XBRL

120,000 2,400,000 5/100)

IAS28.18-IAS28.19

IAS28.19A
IAS28.19A
20X3 $4,000,000
$1,500,000 20X3

20X3/12/31

1,600,000

20X3/12/31

1,600,000
600,000

20X3/12/31

600,000
600,000

600,000

 28

20X4 1 1 $40,000,000

20X4/1/1

40,000,000

37,760,000

400,000

1,840,000

20X4/12/31

400,000

400,000

5,110,000)

400,000

30,000,000)

2,000,000

20X2

890,000) )

3,560,000)

(1,000,000)

20X3 7

(3,000,000)

20X3 7

20X3

120,000

1,600,000)

$37,760,0002,520,000

600,000
$ 37,760,000) )

2,520,000
$14.984

 28

()

20X2

$ (1,000,000)

()

20X3

600,000
$ (400,000)

$400,0002,520,000

$0.1587

IAS28.19A
20X4 1 1 $20,000,000

20X3/1/1

20,000,000

18,880,000

200,000

920,000

20X4/12/31

200,000

200,000

IAS28.18-IAS28.19 IAS28.19A
20X4 1 1 $30,000,000
75% 40% 10%
20X4 1 1 12 31 $15
$16
20X4/1/1

30,000,000

9,450,000

37,760,000

400,000

20X4/12/31

1,290,000
630,000
630,000

 28

20X4/12/31

400,000

400,000

20X2 4 1 20% 20X2

20X2/1/1

$1,200,000)

2/1

2/1

2/1

(100,000)
200,000)

3/1

5/1

200,000)

12/31

20X2

400,000)

12/31

300,000)

$2,200,000)

$1,200,000$200,000$100,000$400,0001/4$300,000
$1,700,000

20X5 6 1 25%
$2,800,000 $2,000,000
20X5 $2,800,000
20X5

 28

30%
20% 20X1 $200,000
$120,000

30%

20%

20X1
20X1/12/31

4,800

4,800

($80,00030%20%$4,800)

IAS28.23
IAS28.31-IAS28.33
20X1 1 1 $445,000 $5,000
100,000 30%

20X1 1 1 $1,400,000
$30,000 ($450,000-$420,000)
5 20X1 $300,000 20X1
20X1
$330,000 20X1
20X1/1/1

450,000

20X1/12/31

450,000
96,000

96,000

20X1
$300,00030%$30,0005=$96,000
20X1/12/31

24,000
24,000

10

 28

$450,000

(96,000)

20X1

354,000

20X1

330,000

$24,000

20X1 1 1 $1,400,000
$30,000 ($450,000-$420,000)
20X1 $300,000
$550,000 20X1
20X1/1/1

450,000

20X1/12/31

450,000

90,000

90,000

$550,000 $540,000

20X1 1 1 $1,600,000
$30,000 ($450,000-$480,000)
20X1 $300,000 20X1

20X1/1/1

480,000

20X1/12/31

450,000
1

30,000
90,000
90,000

11

 28

IAS28.29-IAS28.30
20X2 $1,500,000

20X2
20X2/12/31

330,000

330,000

=$1,500,0000.3+$30,0005=$456,000
$330,000
$126,000

$100,000 20X2

20X2/12/31

430,000

330,000

100,000

$126,000

$26,000

$2,000,000
$150,000 37
20X2
20X2/12/31

150,000
150,000

12

 28

IAS28.37- IAS28.40
20X1

20X1/12/31

20X0/12/31

$35,294,000

$16,023,000

$35,294,000

$16,023,000

$4,000,000,000
35%$1,000,000,000 10%

12 31 10
31 10 31 12 31

20X1 $20,825,000,00020X0
$4,760,000,000 20X1 $1,265,000,000
$75,000,000
$75,000,000 20X1
$1,190,000,000 20X0
$885,000,000
20X1 $150,00020X0 $0

13

 28

20X1 20X0

20X1

35%

$20,825,000(

$535,000

10%

(1,265,000)

$19,560,000(

$(899,000) *

$35,294,000

$43,200,000

800,000

$535,000

$(899,000)

$35,294,000

$44,000,000

20X0

35%

$((4,760,000(

$((((-

$((((-

$14,833,000

$16,800,000

10%

885,000(

1,190,000

1,230,000

$5,645,000(

$((((-

$((((-

$16,023,000

$18,030,000

* 20X1
IAS 28 37 (a) 38

20X1 ()59,500,00035%=20,850,000((12,650,000)10%=(1,265,000))20X0 ()13,600,00035%=4,760,000

(8,850,00010%=885,000)
[]
20X1 ()[146,020,00045,180,000]35%=35,294,000 ([80,000,00080,750,000]10%<0)20X0 ()[91,380,000
49,000,000]35%=14,833,000 ([112,500,000100,600,000]10%=1,190,000)

14

 28

$26,960,000

$119,060,000

32,100,000

$146,020,000

$10,860,000

$34,320,000

$((45,180,000

$515,920,000

$456,420,000)

$(59,500,000)

47,900,000

80,000,000

22,200,000

58,550,000

80,750,000

326,350,000

(339,000,000)

(12,650,000)

$59,060,000

$166,960,000

$226,020,000

$33,060,000

$92,870,000

$125,930,000

$842,270,000

$795,420,000)

$46,850,000)

$26,200,000

$((65,180,000

$((91,380,000

$22,600,000

$26,400,000

$((49,000,000

$428,100,000

$414,500,000)

$(13,600,000

42,200,000

70,300,000

112,500,000

32,500,000

68,100,000

100,600,000

166,000,000

(157,150,000)

8,850,000

$68,400,000

$135,480,000

$203,880,000

$55,100,000

$94,500,000

$149,600,000

$594,100,000

$571,650,000)

$22,450,000

20X1

20X0

15