[...] or exercises significant influence on an investee are accounted forunder the equity method.
english.taiwanmobile.com
english.taiwanmobile.com
本公司對被投資公司持有表決權股份 達百 分之 二十 以上或具有重 大影響力者，採用權益法評價。
corp.taiwanmobile.com
corp.taiwanmobile.com
If the fair value of identifiable net
[...] [...] assets acquired exceeds the cost of investments, the excess should be assigned to non-current assets (except for financial assets notunder the equity method,assets for disposal, deferred income tax assets, and prepaid pension costs or other retirement benefit costs).
in jointly controlled entities are initially recognised in the consolidated statement
[...]
of financial position at cost and adjusted thereafter to recognise the Group’s share of the profit or loss and other comprehensive income of the jointly controlled
entities.
Upon completion of the Transactions, GP Corp. will cease to be a non-wholly-owned subsidiary of the Company and will become a 50% owned joint venture of the Company and will not be consolidated into the
[...]
Group’s financial statements
[...] but will be accounted forunder the equity methodwhereby the Group will only
[...]
The Company’s investment in foreign operating companies
[...] accounted forunder the equity methodwill have differences [...]
arising from the foreign currency translations.
acbel.com.tw
acbel.com.tw
合併公司與採權益法評價之被 投資公司間交易及各子公司間交易所產生之損益尚 未實現者，予以遞延。
acbel.com.tw
acbel.com.tw
Under the equity method,if Taishin Bank’s ownership interest [...]
in its investee changes because it does not subscribe new
[...]
shares issued by its investee according to the percentage of ownership interest or because of other reasons, and the change of ownership interest results in the increase
or decrease of its invested net assets, this change should be adjusted - 101 to additional paid-in capital and long-term equity investments; if the additional paid-in capital resulted from long-term investments is insufficient, the difference should be debited to retained earnings.
[...] arrangements areunderconsideration concerningtheappointment (including the arrangement or variation of the terms thereof, or the termination thereof) of two or more Directors to offices or places of profit with the Company or any other company in which the Company is interested, a
separate resolution may be put in relation to each Director and in such case each of the Directors concerned shall be entitled to vote (and be counted in the quorum) in respect of each resolution except that concerning his own appointment (or the arrangement or variation of the terms thereof, or the termination thereof) and except (in the case of an office or place of profit with any such other company as aforesaid) where the other company is a company in which the Director together with any of
his associates owns five (5) per cent or more of the issued shares of any class ofthe equityshare capital [...]
of such company or
[...]
of the voting rights of any class of shares of such company.
Before the implementation of ASBE, long-term equity investment
[...] is recognizedunder equity method, theexcess of the [...]
initial investment cost over the
[...]
interest in the invested enterprise’s net assets should be recognized as equity investment variance which was evenly amortized within a
certain period.
In addition, Taishin Financial Holding no longer amortize goodwill from merger since January 1, 2006, in conformity withtheamended SFAS No. 1 “Conceptual Framework for Financial Accounting and Preparation of Financial Statements” No. 5 “Long-Term Investmentsunder Equity
Method” and No. 25 “Business Combinations: Accounting Treatment under Purchase Method.
Under theScheme,thedirectors may at their discretion grant options to (i) any employee of any member of the Group or any entity in which any member of the Group holds anyequityinterest(the“Invested Entity“); (ii) any executive
[...]
and non-executive directors
[...]
of any member of the Group or any Invested Entity; (iii) any supplier and customer of any member of the Group or any Invested Entity; (iv) any person or entity that provides research, development or other technological support to any member of the Group or any Invested Entity; (v) any shareholder of any member of the Group or any Invested Entity or any holder of any securities issued or proposed to be issued by any
member of the Group or any Invested Entity; or (iv) any adviser or consultant of any member of the Group or any Invested Entity to subscribe for the shares of the Company.
Forthelong-term investment in foreign currency valuedunder equity method,any currency exchange gains or losses are recognized as cumulative translation adjustments to stockholders’ equity based onthetranslated stockholders’ equity.
Theequity securities held bytheConsolidated Company, other than those accounted forunder equity method,are classified as financial assets measured at fair value through gain or loss.
