(02) (02) (02) (02) (02) (03) (03) (03) (03)

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2 (02) (02) (02) (02) (02) (03) (03) (03) (03) (02) (02) (02) (02)

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6 106 ()3,029, ,830, % 860, , % 887, , % 704, , % % % % % 28.42% % 31.46% EPS 106 FCC () % 2.4GHz % 5GHz % 5G G/ LTE 4G/ LTE Advanced 3CA/4CA FDD LTE 2600MHz 4G 3CA/4CA (3/4 Carrier Aggregation, 3/4 ) 600Mbps 4G LTE-Advanced3CA/4CA (3rd Generation Partnership Project (3GPP)) R10 3CA/4CA FCC/CE GCF/PTCRB CTIA (OTA) 3CA/4CA 2CA 3CA/4CA 3CA/4CA Apple PaySamsung PayAndroid Pay Fintech( ios Android NFC( NFC 2020 NFC GSMA(Groupe Speciale Mobile AssociationGSMA) TS.27 NFC - 1 -

7 handset test book NFC forum analog RF 2.0 NFC 20 TAF FCC NFC Forum RF analog Digital Protocol GSMA TS.27 NFC ( RED FCC ) (Wi-Fi) IEEE802.11ac IEEE802.11ac(Wave2) ad(WiGi)60GHZ Wi-Fi FCC() FCC ax ax Wi-Fi ax ax 2.4GHZ 5GHZ MU-MIMO 8x ac ax ac IOT() NB-IOT LTE Cat. M , % 4.59%

8 () () (%) (%) (%) (%) () 2, (%) (%) % (%) ()( ) () 1 4G LTE LTE 5G() GPP Release15 5GNR 3GPP Release15 5G (Standalone)5GNR 6 5G 5G AI(IOT) 5G : A 4.5G5G PCS (PTCRB) B AT&T (MIMO OTA) MIMO OTA LTE Advance Wi-Fi AT&T - 3 -

9 C CTIA MIMO OTA, Lab 2 (Carrier) 3 IA 150 IA 4 EMC () 1 EMC RF A 4G/LTE 4G/LTE RF/RRM/Protocol LTE FDD R12/R13NB-IOT, LTE Cat M1, LTE AGPSRF/RRM/Protocol LTE FDDNFCSim testsupl 2.0 MIMO OTA ac wave ax802.11ad Wireless Power Consortium 4G/LTE B 100%-() ac ac(wave2)2017 RoLa IOT % G/LTE 5G 4G/LTE - 4 -

10 2015 () 1 4G/LTE (5G) IOT()4G/LTE 2 3 Field Trial() 4 (A) 3G 4G/LTE 24G 60G / IOT ICT NFC ( Conformance(OTA) SAR) (B) Field Trial (C) (D) FCC - 5 -

11 FCC (NCC) IOT() Forum Conformance SafetyEMC RFSAROTA Conformance GCFPTCRB PTCRB(PCS Type Certification Review Board) Reward of Excellence PTCRB GCFPTCRB 5G NB-IOT4G/LTENFC IOT()AP Router IOT IOT (Model) 4G ( NB-IOT LTE Cat M1 )802.11ac (Wi-Fi) ax 5G 5G IOT() - 6 -

12 - 7 -

13 86 5 Open Area Test Site M*4M*3M Open Area Test Site EMS 1 EMI Open Area Test Site (EMI) M/10M 1, (Safety) NEMKO TUV Rheinland TUV PS UL CAP FCC M VCCI 90 9 Industry Canada EMC

14 90 11 BSMI C 92 1 RF FCC EMS NVLAP (CNLA) CNLA SAR TAF BSMI M VCCI TAF D OTA CTIA M VCCI

15 BSMI TAF 95 3 TAF WCDMA Sporton Holding(SAMOA)Inc TAF FCC Part 22 Supart H & Part 24 Supart E TAF EMC 96 3 Sporton Holding(SAMOA)Inc UL Nemko CB Testing Laboratory(CBTL) 96 5 TAF 96 7 TAF 3G TAF OTA 97 3 CTIA OTA 97 3 TAF FCC 47 C.F.R , ANSI PC63.19 CTIA test plane for HAC 97 3 CTIA HAC (CATL) 97 3 RFI 100% 97 4 WiFi OTA (CTIA/WiFi Alliance)

16 97 11 (WiMAX)EN EN EN TAF CANADA Standard RSS-132; CANADA Standard RSS SAR TAF 98 2 EN EN TAF 98 2 (WiMAX) 98 2 TAF GCF OTA 98 3 EN 62209RSS-102 ACA Radio Communications Standards TAF 98 3 TAF Acoustic 98 4 CISPR 22 TAF 98 4 Acoustic EN TAF 98 4 TAF AGPS 98 5 A-GPS 3GPP TS chapter 173GPP TS chapter 70 3GPP TS OMA Secure User Plane Location TAF 98 6 AT&T AGPS OTA 98 8 JAVA, TTY, DM TAF 98 9 TAF/CTIA WiFi OTA TAF/CTIA/WiFi Alliance Sprint OTA G TAF 99 3 Femtocell TAF 99 3 SAR TAF GPP TS TAF OTA Chamber TAF AGPS TAF BSMI WiMAX EMC TAF VCCI G Femtocell NCC (TAF)CNS (TAF) CNS NCC CTIA V

17 TAF (TAF) Energy Star (TAF) EPA Energy Star CTIA V3.1 TAF CTIA V3.1 TAF PTCRB CTIA Wi-Fi TAF SAR TAF NFC Digital Protocol TAF LTE TAF LTE TAF Canada Industry Certificate ITE EMC, FCC CE HAC TAF Wireless Power Consortium (WPC) m TAF OTA Chamber TAF GCF Field Trial TAF OMA Browsing TAF TAF Taiwan BSMI & NCC Certificate United States of America -FCC Certificate OTA Chamber CTIA Japan-VCCI Certificate Japan-DSPR Certificate (IEC/EN ) TUV/Rh () TAF SAR TAF TAF TAF OTA Chamber TAF SAR TAF NCC LTE TAF NCC LTE IEC 62133/CNS15364 TAF

18 103 2 UL /CSA-C22.2 No /UL60065/CSA-C22.2 No /UL507/CSA-C22.2 No.113 UL(TPTDP) UL /CSA-C22.2 No /UL60065/CSA-C22.2 No /UL507/CSA-C22.2 No.113 UL(CAP) IEC 62133/CNS15364 BSMI (LTE) SAR TAF TUV/SUD IEC/EN IEC/EN & Fully Chamber TAF SAR TAF Chamber TAF IEEE 1625, IEEE 1725 TAF TAF (UL 60065, GB 8898, IEC 60065/EN 60065, CNS 14408) TAF OTA ChamberRS Chamber Fully Chamber TAF FCC Part 90 & CanadaRSS-111&RSS-130 TAF EN TAF ANSI C63.4:2014 TAF IEC TAF NFC Handset Testbook (IEC ) IECEE/CBTL FCC FTA LTE TAF MIC-LTE Article ; Article 2 paragraph 1 item(11)-19 ; Article 2 paragraph 1 of item 54 TAF JPA, JRF TAF The Radio Equipment Directive TAF CTIA MIMO OTA CTIA MIMO OTA SAR & HA TAF GPS EMC & RF TAF NFC SWP/HCI TAF MME-CISPR35 TAF ESD TAF

19 FCC Part 22/2425/27/74/90/95/96/97/101 TAF GSMA TS.35 IoT Device Connection Efficiency Test Book TAF MIC TAF DSPR CISPR 35 TAF FCC Part 96 TAF

20 (I00) (D00) (CR1) (AS1) (MI1) (MM1) (HM1) (AF1) (EQ1) (C00) (E00) (W00) (CM1) (CS1) (CQ1) (CN1) (RH1) (EC1) (WS1) RF (WE1) RF (WE2) RF (WE3) FTA (WR1) FTA (WI1) (WFT) (EE4) (NS1) (EE2) (EE3) (ET1) EMC (ES1) (EE1) EMC (HE3) RF / (HE1) RF (HR1) (HP1) (HI1) (RS1) (SS2) (SC1) (CE1) OTA (WO1) SAR

21 () EMC SAFETY

22

23 () ,863, % 23,774, % % % ,863, % 23,774, % % % , % 681, % 162, % % Sporton Investment (SAMOA),Inc. Sporton Holding (SAMOA)Inc. () Sporton International (Korea) Inc. () () () Sporton International (Korea) Inc

24 , % 553, % 216, % % EMI , % 283, % 99, % % () % % % % % % % % , % 994, % % % , % 23, % % % % % 7, % %

25 : ( ) 2 (99.88%) 1 2() ()

26 - 21 -

27 () ( ) ,073, % 403, % % , % 162, % % , % 0.00% 0.00% 553, % 216, % % EMI ,416 99, % 0.11% 0.00% Sporton Investment(SAMOA),Inc. Sporton Holding (SAMOA)Inc. () Sporton International (Korea) Inc. () Sporton International (USA) Inc. () () Sporton International (Korea) Inc. () ()

28 ( ) , % % % % % % , % 39, % , % % % % , % 2, % , % % % % % % % % % % % % % % % , % % %

29 () () (1) () / ,000 3, % 0.43% 12,238 18, , , % 5.05%

30 (A+B+C+D) (A+B+C+D+E+F+G) 2,000,000 0 // // / 0 // // / :0 // / :0 // / 2,000,000 5,000,000 5,000,000 10,000,000 10,000,000 15,000,000 15,000,000 30,000,000 30,000,000 50,000,000 50,000, ,000, ,000,

31 (2) (A) (B) (C) AB C 0 0 1,500 1, % 0.21% (A+B+C) (D) 2,000,000 // // 2,000,000 5,000,000 5,000,000 10,000,000 10,000,000 15,000,000 15,000,000 30,000,000 30,000,000 50,000,000 50,000, ,000, ,000,

32 (A) (B) (3) (C) (D) / ABC D ,932 6, ,690 11,980 13, , % 4.54%

33 2,000,000 0 / 0 / 2,000,000 5,000,000 5,000,000 10,000,000 10,000,000 15,000,000 15,000,000 30,000,000 30,000,000 50,000,000 50,000, ,000, ,000,

34 ,635 8,430 10, %

35 () (1) (%) (4.55) (4.55) () (%) () (%) (2)

36 () (A) ( 1) () (B) () (%) (B/A) ( 2) () () (1)()(%) () (2) ()(%) ()

37 () (A) (B) () (B/A) () (1)()(%) () (2) ()(%) () () V

38 V V V V V V V V

39

40 0 6H 106/08/24 106/08/24 3H 3H 106/12/13 106/12/13 106/12/13 106/12/13 0 3H 106/07/05 106/08/04 3H 106/07/05 106/08/04 () H 106/12/14 106/12/

41 () 1 ( 1) (1) (2) (3) (4) (5) (6) (7) (8) (A) () (B) (B/A) ()

42 () V V V V (ROHS)

43 ~ ~

44 ()

45 () () ()

46 ()

47 () () /6/ SkyTL 2.SkyTL 20% V

48 (Sporton International (Korea) Inc.) 5.(Sporton International Inc. Korea Branch) V V V

49 (2)3 6.() V V () () ( )

50 , ,000 4,000 v 3 4,000 6, ,000 8, ,000 10, ,

51 ( 1) (10%) () , () 235, (10%) / 6, / 5, / 2, , , , , ( ) ( ) ( ) ( ) ( ) ( )

52 () () 102/2/25 150, ,774, % ,752, % ,110, % ,285, % ,925, % ,799, % ,424, %

53 1,347, % ,165, % ,144, % /4/ / Sporton Investment (SAMOA) Inc. Sporton Holding (SAMOA) Inc. Sporton International (Korea) Inc. USD 2, % USD % USD 2, % USD 7, % USD % USD 8, % 0 100% % 0 100% 60, % % 60, % 50, % % 50, %

54 () ,000,000 1,000,000,000 90,410, ,104,180 3,588,930 9,041,040 ; 1(1) ,000,000 1,000,000,000 91,344, ,440, ,980 1(2) ,000,000 1,000,000,000 91,455, ,556,970 1,116,770 1 (1) (2) (3) (3) ,455,697 8,544, ,000,000 () , , ,740 26,354,696 17,264,688 47,482,563 91,455,697 (%)

55 () (%) , , ,000 5,000 1,589 2,862, ,001 10, ,563, ,001 15, ,172, ,001 20, , ,001 30, ,103, ,001 40, ,034, ,001 50, , , , ,883, , , ,526, , , ,218, , , ,566, , , ,627, ,001 1,000, ,516, ,000, ,954, ,155 91,455, () () (%) 23,774, ,752, ,110, ,285, ,925, ,799, ,424, ,347, ,165, ,144,

56 () ( 9) ,918 91,327 91, ( 9) 6.10 ( 9) 0.01 ( 9) 0 ( 9) ( 9) % ( 9) , () 1 40% 10%

57 () 107 () 914,557 ( 1) 6.1 ( 1) 0.01 ( 1) 0 ( 2) ( 2) ()

58 3 (1) ,944,608 4,299, ,299 4,500,000 (2) 4,299, (3) (1) ,098,874 4,999, ,498 4,500,000 (2) , ()

59 % 0% /10/7 300, ,700,000 ( 3,916,645 )

60 () () () () ()

61 () 1 CC01080 CC01110 E F F F F F F F F I IF04010 IF02010 IZ99990 () ,700, ,484, , , , , ,029, ,830, (1) EMI (2) EMS (3) Open SiteChamber (4) EMCDebugDiagnostic (5) SAFETY

62 (6) () (7) (Mobile phone) (Regulatory) (Conformance) (8) (Mobile phone) OTA (9) (PERFORMANCE) (10) (EMI) (11) (12) femtocell (13) A-GPS OTA (14) A-GPS and SUPL (15) 24G (16) 60GHz (17) HSPA+ (18) 4 LTE (19) ac802.11ax 4G/LTE (20) NFC (21) WPC (22) (23) 4 (1)(IEC62368) (2)(EMS) (3)(EMC) (4)(Field Trial) (5) 3GPP R10 CA (carrier Aggregation) (6) GCF/PTCRB IMS VOLTE A-GPS LTE (7) MIMO OTA (8)4G/LTE Advanced (9) 4CA (10) EMI/EMC (11) 5CA (12)

63 () 1 EMC Electromagnetic Compatibility EMC EMI EMS EMI EMS EMC NC Safety Electric shockenergy hazards FireMechanical and heat hazards(radiation hazards)chemical hazards Safety Safety EMC SafetyEMC Safety EMIEMS EMC Safety Big Thing 5G 4G/LTE 4G/LTE 4G/LTE

64 (Compulsory)(Conformance Test) (EMC)(Safety) (SAR)(RF)(Protocol) MMSVideo TelephoneJavaA-GPSSUPLUSATSIM (Global Certification Forum, GCF)PCS (PCS Type Certification Review Board, PTCRB) (Cellular Telecommunication Internet Association, CTIA) (Carrier) EMC SAR, Safety a.b.g.n ac wave ax ac wave 2 FCC/IC/CE ax FCC 4G/LTE EMI EMC Safety (EMI) (EMC) EMCSafety(RF)(Mobile Phone) 1. EMC (EMI) FCC C.F.R. 47 (FCC)

65 (EMI&EMS) (EMI) (EMI) (EMI) (EMI) () VCCI(Voluntary Control Council for Interference by Information Technology Equipment) (BSMI) (VSCC) 2. Safety OSHA (Occupational Safety and Health Administration AB A : (116 ), B :(341 ), 3C VCCI (BSMI), 3. RF NCC FCC MIC KC

66 4. Mobile Phone FCC PTCRB CE GCF NCC 2 EMC SafetyRF Mobile phone EMCSafetyRF Mobile phone (BSMI) (VSCC) (NCC) (Federal Communications Commission) Cellular Telecommunication Internet Association,CTIA (VCCI) ;MIC METI (KCC) (MKE) (Underwriters Laboratory)

67 3 (1)EMCSafetyRF NoteBook IOT EMCSafetyRF EMCSafetyRF (2) Open Area Test site Chamber EMCSafetyRF (3) EMCSafetyRF EMC Safety RF PROTOCOL EMCSafetyRF EMC SafetyRF Total SolutionEMCSafetyRF 4 EMC 3 10M 10M 3M 3M/10M 10M Chamber 8 3M/10M (Open Area Test Site)25 3M( 9M 6M 6M)8 3M( 12M 7M 7M) (Fully Chamber) 3 10M( 23M 17M 12M) (Chamber) 5 3M( 7M 4M 3M) EMI (Chamber) 8 3M( 9M 6M 6M)2 3M (Fully Chamber) OET

68 41 EMC Safety RF PROTOCOL 150 FCC 2007 one-stop shopping PTCRB(PCS Type Certification Review Board) PTCRB GCF (Carrier) GCF PTCRB 4G/LTE 4 4G/LTE EMC EMCSafetyRFSAROTA 29 2G3G 4G(LTE) GCF/PTCRB RF() Protocol()3 SIM1 TTY2 A-GPS3 SUPL2 USAT1 MMS/VT/DM2 NFC 1 Field Trail 16 OTA 16 SAR OTA(Over The Air) CTIA V3.6.x CTIA MIMO TAF CTIA MIMO CTAL CTAL(CTIA Authorized Lab) MIMO OTA OTA FCC OTA GCF/PTCRB (EMI) (EMI)

69 () 1 / ,133 44,829 9, EN55013/CISPR13/CNS13439/FCC Part15 2. EN55014/CISPR14/ CNS EN55011/CISPR11/FCC Part18 4. EN55022/CISPR22/CNS13438/FCC Part15/VCCI/GB EN55020/CISPR20 6. EN55024/CISPR24 7. CNS14972(Performance) 8. CISPR25 9. EMI 10. Part 22/24/27 2G/3G/4G 11. PLMN01/08/10 2G/3G/4G 12. Part G 13. Part G 14. LP EN301511/EN / -2 / -13 2G/3G/4G 16. Part15-C/E IEEE a/b/g/n/ac 17. Part15 -F (UWB) 18. Part C95.1 / IEEE 1528 SAR 20. EN (SRD25 MHz ~ 1000MHz) 21. EN ~868MHz / 915/921MHz 22. EN G WLAN(MIMO)/BT/Zigbee 23. EN (SRD 9kHz ~ 25MHz)

70 24. EN (SRD 1GHz ~ 40GHz) 25. EN G WLAN(MIMO) 26. EN MHz NFC 27. EN EN EN G 28. EN62479 / EN /-2 SAR 2 1. IEC (1,2 ), EN (1,2 ), UL , CNS14336, IEC IEC60065, EN60065, UL60065, CNS UL UL2089 ( UL ) 5. UL2054 ( UL ) 6. AS/NZS 4665,AS/NZS ENERGY STAR 8. EN CEC Appliance Efficiency Regulations 10. ErP Lot6, Lot 7 and ECO-report (Stand-by and off mode);( ); (ECO-report TUV/RH ) 11. IEC/EN 62133, CNS15364, UN CNS15285 IECEEBSMITAF TUV Rheinland (UL) 3 1 EN GSM/GPRS (RF) 2 EN (EMC) 3 EN (RF) 4 EN (EMC) 5 EN 50360, EN SAR() 6 EN WCDMA/LTE (RF) 7 EN WCDMA (RF) 8 FCC part 22, 24,27, 90 (RF) 9 FCC part SAR() 10 PLMN01 2G (RF) 11 PLMN08 WCDMA (RF) 12 PLMN10 LTE (RF) 13 3GPP TS GCF/PTCRB (2G)

71 14 3GPP TS GCF/PTCRB RF (WCDMA+HSDPA+HSUPA) 15 3GPP TS GCF Protocol (WCDMA+HSDPA+HSUPA) 16 3GPP TS WCDMA RSE 17 NAPRD03 PTCRB (2G+WCDMA+HSDPA+HSUPA+LTE) 18 CTIA OTA certification program OTA(Over The Air) 19 Wi-Fi OTA OTA 20 3GPP TS LTE RF 21 3GPP TS LTE RRM 22 3GPP TS LTE Protocol 23 3GPP TS LTE RSE 24 ETSI EN LTE RF (CE related) 25 3GPP TS GCF/PTCRB USIM 26 3GPP TS GCF/PTCRB USAT 27 3GPP TS GCF/PTCRB A-GNSS RF 28 3GPP TS GCF/PTCRB A-GNSS Protocol 29 ETSI TS GCF/PTCRB UICC 30 3GPP TS GCF/PTCRB Audio 31 3GPP TS GCF/PTCRB IMS 32 ETSI TS GCF/PTCRB SWP 33 ETSI TS GCF/PTCRB HCI 34 GSMA PRD TS.27 GCF/PTCRB NFC 35 OMA MMS GCF/PTCRB MMS 36 OMA SUPL GCF/PTCRB SUPL 37 OMA DM GCF/PTCRB DM 38 OMA Browsing GCF/PTCRB Browsing 39 GSMA PRD TS.11 GCF Field Trial 40 3GPP TR PTCRB Data throughput 41 PTCRB TTY specification PTCRB TTY () 1 (1)

72 (A) OET (B) ULTUVBSMI (C) FAE 2017 (2) (A) (B) (C) EMC 3M/10M Open Area Test Site (D) PretestDebug EMI Total Solution (3) (EMC)

73 (4) (A) (B) 2 (1) (A) (B) TUVSGS SPORTON (C) (2) (3) IA EMI (4) (A) (B) 1()() % 0%

74 FCC % 1, % 3 1 a. EMC EMC 10M 10M RF 3M 3M/10M 10M (Chamber) 10M (OET) Pilot run Pilot run IA EMC Safety RF Conformance OTA Chamber SAR (EMI) b. : OTA SARFCCCESafety GCF/PTCRB G/LTE 4G/LTE Advanced RF/RRM/Protocol LTE FDD R10 LTE AGPS RF/RRM/ Protocol LTE TDD 2 IT

75 Next big things) FDD 28BandTDD 12 Band( GSMTDS-CDMATDD-LTE GSMWCDMAFDD-LTETD-SCDMA TDD-LTE) 2G2.5G3G3.5G 4G EMCRF OTASAR ac wave2wifi WiFi 4G/LTE WiFi IOT / 3 EMC Safety EMC Safety EMC Safety ac 4G/LTE 3C Apple iphone 6/6S Apple watch EMC/RF/SAR/OTA (PROTOCOL)(RF) EMC 4 1 EMCSafety 2 Conformance 8 3M/10M (Open Area Test Site)25 3M( 9M 6M 6M)8 3M( 12M 7M 7M) (Fully Chamber) 3 10M( 23M 17M 12M) (Chamber) 5 3M( 7M 4M 3M) EMI (Chamber) 8 3M( 9M 6M

76 6M)2 3M (Fully Chamber) (OET) 29 2G 3G 4G(LTE) GCF/PTCRB RF() Protocol( )3 SIM1 TTY2 A-GPS3 SUPL2 USAT1 MMS/VT/DM2 NFC 1 Field Trail 16 ( 10 6 )OTA Chamber 16 SAR OTA FCC OTA GCF/PTCRB A. (EMC)(Safety) EMC Safety EMC EMC B. C. EMC() EMC EMC EMC BSMI FCC VCCI

77 94 8 2G/2.5G Conformance G Conformance 3.5G3.75G WiMAX G LTE D. RF WiGig WiHD 60GHz 2.4GHz5GHz ac 2.4GHz5GHz 10 HD VR IntelQaulcommBroadcom WiGigWiHD E (Field Trial) 4G/LTE (OTA) (Field Trial) 2 A. a b c

78 EMCSafety d(chamber) e B. a EMCSafety (Total Solution) b c d e 2017 (PTCRB)

79 1 (RF) (EMC) (Safety) SAR()(RF)(2G 2.5G3GWCDMA4G/LTE) OTA(Over The Air) ()() (PDA) (EMI)(EMS) EMC ()() (PDA) EMC 2 1 Fail OK Fail OK OK Fail

80 2 Yes No No Yes (%) (%) (%) 1 82, , , , , , , , , , , , , , ,

81 2 : (%) (%) (%) 1 2,830, ,029, , ,830, ,029, , PCS ,197,812-1,350,527-51,691-52,532 ( 2) ( 2) - 4 1,249,715-1,403, ( ) PCS ,854, ,757-1,944, ,200-74,139-14,072-64,044-20, , , , , , , , , ,937 2,049, , , ,125 2,114, , ,

82 () () (ROHS) () () () ( ) 1 (1) (2) (3) (4) 5,000 (5) 500 (6)

83 (7) (8) (9) 5,000 (10) 5,000 (11) 2,800 (12) 2,100 (13) 3,600 (14) 10,00030,000 50,000 2 (1)OJT (2) , , , % 103 2% 6% () 31, ,

84 5 (AED) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) () () ()

85 1067, , () / 1 1,000, , ,000, ,000, ,000, ,000 5,550, / 1 50, , , , ,000 1,664,

86 ~ ~ ~ () ~ ~ ~ () ~ ~ ~ ~ ~ ~

87 () ,147,171 1,866,934 2,519,099 2,718,100 2,797,279 2,807,026 1,669,970 1,877,710 1,760,405 1,681,819 1,778,428 1,805,690 7,650 6,375 5,100 3,825 2,550 2,231 29,891 35,269 76, ,917 53,876 56,519 2,854,682 3,786,288 4,360,610 4,530,661 4,632,133 4,671, , , ,273 1,080, , ,396 1,122,189 1,226,366 1,532,865 1,632,372 ( 5) - 32, , ,390 86,668 94, , ,601 1,359,822 1,138,663 1,167,536 1,047, ,882 1,154,487 1,847,214 1,673,255 1,719,040 ( 5) - 1,978,515 2,317,856 3,095,786 3,212,832 3,421,667 3,587, , , , , , , , , , , , , ,167 1,146,870 1,378,218 1,526,857 1,668,043 1,814, , , , ,312 ( 5) - 8,519 22,758 11,600 (40,743) (52,591) (33,767) , , , , , ,197 2,054,081 2,426,466 3,221,947 3,363,125 3,584,994 3,756,584 1,700,195 1,922,268 2,678,445 2,802,580 ( 5) , ,392 58,772 5,600 1, , ,592 53,991 5,200 4, , ,504 52,099 5,000 4,

88 () ,048,703 1,634,204 1,966,403 2,103,432 1,992,604 1,239,964 1,420,870 1,333,283 1,288,145 1,284,952 7,650 6,375 5,100 3,825 2, , , , ,415 1,050,895 2,660,478 3,582,633 4,079,685 4,245,817 4,331, , , , , ,859 1,003,551 1,131,321 1,378,101 1,497,821 ( 5) 32, , ,390 86,668 94, ,963 1,264, ,899 1,032, ,334 1,035,849 1,752,169 1,518,491 1,584,489 ( 5) 822, , , , , , , , , , ,167 1,146,870 1,378,218 1,526,857 1,668, , , , ,312 ( 5) 8,519 22,758 11,600 (40,743) (52,591) ,978,515 2,317,856 3,095,786 3,212,832 3,421,667 1,624,629 1,813,658 2,552,284 2,652,287 ( 5) , ,392 58,772 5,600 1, , ,592 53,991 5,200 4, , ,504 52,099 5,000 4,

89 () ,304,446 2,921,759 3,156,938 2,830,957 3,029, , ,156 1,373,446 1,534,181 1,384,923 1,424, , , , , , , ,810 (3,577) 10,713 20, ,547 (895) 546, , , , , , , , , , , , , , , , , ,224 11,821 18,469 (17,733) (59,199) (15,881) 18, , , , , , , , , , , , ,246 17,752 33,592 38,119 22,461 23,457 2, , , , , , ,352 21,120 37,311 36,952 11,832 22,028 5,870 ( 2)

90 () ,939,015 2,402,264 2,521,838 2,141,249 2,329, , ,816 1,169,523 1,015,503 1,027, , , , , ,098 57, , , , , , , , , , , , , , , , , , , ,335 8,453 14,750 (16,566) (48,570) (14,452) 440, , , , ,883 ( 2)

91 () , (4.02) : 102 IFRS 20 1()

92 () , : 102 IFRS ()

93 (1) (2) 2. (1) (2) (3) 3. (1)() () (2)365 (3) (4)() () (5)365 (6) (7) 4. (1) (2) (3) (4) 4 5. (1) (2)( ) (3)()( )( 5) 6. (1)() ( 6) (2) ()

94

95

96

97

98

99

100 $ 646, $ 502, , , ,753-31, , , , , , , X 33, , , ,910-8, , , XX 1,992, ,103, ,822-12, ,022, , ,284, ,288, ,550-3, ,030-8, ,408-3,832-15XX 2,338, ,142, XXX $ 4,331, $ 4,245, $ 9,760 - $ 19, , , , , , , , , , , , XX 814, , ,455-5, , , XX 94, , XXX 909, ,032, , , , , , , , ,018, , ,668, ,526, ( 52,591 ) ( 1 ) ( 40,743 ) ( 1 ) 3XXX 3,421, ,212, $ 4,331, $ 4,245,

101 $ 245, $ 258, ,084, ,882, ,329, ,141, , , ,118, , ,302, ,125, ,027, ,015, , , , , ,857-3, , , , , ,532-7, , , , , ( 330 ) - ( 1,351 ) ( 13 ) ( 31 ) - ( 460 )

102 ( $ 39,990 ) ( 2 ) ( $ 4,625 ) ( 168 ) , , , , , , ( 126,137 ) ( 6 ) ( 148,250 ) ( 7 ) , , ( 2,604 ) - 3, ( 11,848 ) - ( 52,343 ) ( 2 ) 8300 ( 14,452 ) - ( 48,570 ) ( 2 ) 8500 $ 689, $ 639, $ 7.71 $ $ 7.68 $

103 A ,086 $ 890,859 $ 815,109 $ 465,679 $ - $ 912,539 $ 11,600 $ 3,095,786 I , , B ,095 - ( 74,095 ) - - B ( 534,592 ) - ( 534,592 ) B , ( 8,910 ) - - E , ,200 D , ,368 D ,773 ( 52,343 ) ( 48,570 ) D ,141 ( 52,343 ) 639,798 Z , , , , ,083 ( 40,743 ) 3,212,832 I ,706 60, , B ,837 - ( 68,837 ) - - B ,743 ( 40,743 ) - - B ( 551,504 ) - ( 551,504 ) B , ( 9,041 ) - - T , ,000 C D , ,335 D ( 2,604 ) ( 11,848 ) ( 14,452 ) D ,731 ( 11,848 ) 689,883 Z ,456 $ 914,557 $ 891,658 $ 608,611 $ 40,743 $ 1,018,689 ( $ 52,591 ) $ 3,421,

104 A10000 $ 830,472 $ 836,618 A20010 A , ,257 A ,275 1,275 A ,144 ( 2,010 ) A A ,351 A21200 ( 7,532 ) ( 7,084 ) A21300 ( 922 ) ( 968 ) A23000 ( 42,553 ) - A22400 ( 149,308 ) ( 124,936 ) A A A23800 ( 573 ) - A ,990 4,625 A30000 A ,854 ( 20,100 ) A31150 ( 216,370 ) 113,949 A31160 ( 174,227 ) ( 60,546 ) A ,476 ( 4,231 ) A ,479 ( 8,616 ) A ,784 ( 6,777 ) A31250 ( 16,286 ) 7,251 A32130 ( 10,076 ) 12,345 A32150 ( 4,738 ) 8,897 A ,901 ( 35,532 ) A32180 ( 216 ) 210 A

105 A32230 ( $ 198,710 ) $ 97,494 A32240 ( 987 ) ( 581 ) A ,515 5,598 A A33500 ( 132,242 ) ( 163,290 ) AAAA 372, ,866 B ( 88,008 ) B ,207 - B02200 ( 59,479 ) - B ( 14,600 ) B ,934 - B02700 ( 157,450 ) ( 161,972 ) B ,428 B BBBB 323,636 ( 258,837 ) C01300 ( 300 ) - C04500 ( 551,504 ) ( 534,592 ) CCCC ( 551,804 ) ( 534,592 ) EEEE 144,145 60,437 E , ,949 E00200 $ 646,531 $ 502,

106 ( ) IFRSIASIFRICSIC IFRSs IFRSs IFRSs IFRSs 10%

107 106 ( ) 107 IFRS IASIFRICSICIFRSs IASB IFRS IFRS 4 IFRS 4 IFRS IFRS IFRS 9 IFRS IFRS IFRS 15 IFRS IAS IAS IAS IFRIC IFRS IAS IFRS 9 IAS 39 IFRS 9 (1)

108 (2) IFRS 9 (1) IFRS 9 (2) IFRS 9 IFRS 9 IFRS

109 12 IFRS 9 IFRS IFRS 9 IFRS $ 12,822 ($ 12,822 ) - 1,022,635 ( 350 ) 1,022,285-15,540 15,540 $ 1,035,457 $ 2,368 $ 1,037,

110 $ 1,688,043 ($ 350 ) $ 1,667,693-2,718 2,718 $ 1,668,043 $ 2,368 $ 1,670, IFRS 15 IFRS 15 IAS 18 IAS 11 IFRS 15 (1) (2) (3) (4) (5) 3. IFRIC 22 IAS 21 IFRIC

111 ( ) IASB IFRSs IFRS 9 IFRS 10 IAS 28 IFRS 16 IFRS 17 IAS 28 IFRIC 23 IASB IFRS IFRS 16 IFRS 16 IAS 17 IFRS 16 IAS 17 IFRS IFRIC 23 IFRIC

112 IFRIC IFRS 9 IFRS 9 ( ) ( )

113 ( ) ( )

114 ( ) ( )

115 ( )

116 ( ) ( )

117 ( ) () 1. (1) A

118 B. 3 (2)

119 (3) 2. (1) (2)

120 () () 1. (1) (2) (3) (4) (5)

121 2. 3. ()

122 4. () 1. 10%

123 ,028, ,815 61,104 48, $ 4,300 $ 4, , , , ,996 $ 646,531 $ 502, $ 49,900 $ 418, % 1.00%~1.10%

124 $ 5,753 $ 31, ,753 31, , ,282 ( 61,104 ) ( 48,960 ) 781, ,322 $ 787,311 $ 648,929 $ 246,720 $ 72, $ 246,720 $ 72, $ 641,156 $ 501, , , ,620 30, , ,202 - $ 842,662 $ 666, $ 16,169 $ 16, $ 16,169 $ 16,

125 $ - $ 50,970 $ 50,970 - ( 2,010 ) ( 2,010 ) $ - $ 48,960 $ 48, $ - $ 48,960 $ 48,960-12,144 12, $ - $ 61,104 $ 61, $ 247 $ ,526 34,432 $ 33,773 $ 34, , , (71) $ - $ 129,409 - ( 28 ) - - $ - $ 129, $1,022,635 $ 824,

126 Sporton Investment (SAMOA), Inc. $ 59, $ 3, Sporton Holding (SAMOA) Inc. 817, , Sporton International (Korea) Inc. ( 48,042 ) ( 47,294 ) , , , , $ 1,022,635 $ 824, Sporton Investment (SAMOA), Inc. $ 2 ( $ 61 ) Sporton Holding (SAMOA) Inc. 119, ,330 Sporton International (Korea) Inc. 1,153 ( 5,792 ) 28,517 15,459 $ 149,308 $ 124,936 ( ) Sporton Investment (SAMOA), Inc % 95.28% ( ) Sporton Holding (SAMOA) Inc. Sporton Holding ( ) Sporton International (Korea) Inc. ( ) $ 12,822 $ 12,

127 $ 12,822 $ 12, $ 146,783 $ 193,874 $1,577,016 $ 1,246 $ 22,083 $ 41,439 $ 20,118 $ 58,405 $2,060, ,690-3, , ,007 - ( 2,018 ) ( 125,433 ) - ( 925 ) ( 15,031 ) ( 1,472 ) - ( 144,879 ) ,618 2, ,216 2,409 ( 104,654 ) $ 146,783 $ 192,826 $1,605,891 $ 3,487 $ 24,585 $ 32,131 $ 21,696 $ 46,693 $2,074, $ - $ 59,187 $ 634,902 $ 640 $ 8,064 $ 19,118 $ 5,770 $ - $ 727,681-5, , ,594 4,189 3, ,257 - ( 2,018 ) ( 120,167 ) - ( 898 ) ( 14,615 ) ( 1,293 ) - ( 138,991 ) $ - $ 62,474 $ 693,525 $ 960 $ 12,760 $ 8,692 $ 7,536 $ - $ 785, $ 146,783 $ 130,352 $ 912,366 $ 2,527 $ 11,825 $ 23,439 $ 14,160 $ 46,693 $1,288, $ 146,783 $ 192,826 $1,605,891 $ 3,487 $ 24,585 $ 32,131 $ 21,696 $ 46,693 $2,074,092-1,110 27, ,455 1, , , ( 35,692 ) - ( 13,762 ) - ( 226 ) - ( 49,680 ) ,479 2, , ( 86,306 ) $ 146,783 $ 194,019 $1,677,340 $ 5,941 $ 11,878 $ 36,334 $ 23,403 $ 134,112 $2,229, $ - $ 62,474 $ 693,525 $ 960 $ 12,760 $ 8,692 $ 7,536 $ - $ 785,947-5, , ,600 3,930 3, , ( 35,692 ) - ( 13,731 ) - ( 226 ) - ( 49,649 ) $ - $ 67,916 $ 847,387 $ 1,889 $ 4,629 $ 12,622 $ 10,415 $ - $ 944, $ 146,783 $ 126,103 $ 829,953 $ 4,052 $ 7,249 $ 23,712 $ 12,988 $ 134,112 $1,284,

128 $ - $ 65, ( 65,409 ) $ - $ , % 604,800 ( ) % ,504 9,

129 % % ( ) 1.70% 5, , % 1,351 ( 6,640 ) , % 330 ( 65,439 ) ( 300 ) $ $ 65, ,439 ( 300 ) $

130 $ 288,109 $ 236, , ,175 49,495 56,099 71,082 58,675 $ 584,434 $ 485, $ 13,837 $ 12,527 7,455 5,838 $ 21,292 $ 18,365 $ 13,837 $ 12,527 7,455 5,838 $ 21,292 $ 18,365 ( ) 6% ( ) 6 2%

131 $ 38,911 $ 36,997 ( 31,456 ) ( 31,159 ) 7,455 5,838 $ 7,455 $ 5, $ 39,846 ( $ 29,654 ) $ 10, ( 425 ) 134 1,134 ( 425 ) 709 ( 3,983 ) - ( 3,983 ) ( 3,983 ) 210 ( 3,773 ) - ( 1,290 ) ( 1,290 ) ,997 ( 31,159 ) 5, ( 483 ) ( 483 ) 516 2,420-2, , ,604 - ( 1,503 ) ( 1,503 ) ( 1,505 ) 1, $ 38,911 ( $ 31,456 ) $ 7, $ 170 $ $ 516 $

132 % 1.53% 2.00% 2.00% % ( $ 2,724 ) ( $ 2,664 ) 0.5% $ 2,966 $ 2, % $ 2,918 $ 2, % ( $ 2,685 ) ( $ 2,627 ) $ 1,520 $ 1,

133 $ 914,557 $ 900, , ,203 1,668,043 1,526,857 ( 52,591 ) ( 40,743 ) $ 3,421,667 $ 3,212,832 ( ) , ,000 $ 1,000,000 $ 1,000,000 91,456 90,052 $ 914,557 $ 900, , ,557 91, ( ) $ 41,173 $ 36, , ,946-3,851 37,955 37,938 $ 891,658 $ 826,

134 ( ) % 40% 10% ( ) 25% IFRSs

135 ( ) $ 68,837 $ 74,095 $ - $ - 40, , , ,041 8, ( ) $ 704,335 91,327 $ $ 704,335 91,658 $ $ 688,368 90,918 $ $ 688,368 91,271 $

136 ( ) $ 369,868 $ 229,879 $ 599,747 $ 324,161 $ 188,532 $ 512,693 27,935 15,359 43,294 23,426 14,719 38,145 15,360 6,906 22,266 13,270 8,365 21,635 8,839 1,865 10,704 7,796 1,798 9, ,254 24, , ,431 24, ,257-1,275 1,275-1,275 1, ( ) % 13.5% 2% % 5.8% 0.5% 0.4% $ 40,944 $ 4,300 $ 47,099 $ 5,000 4,500-4,

137 $ 52,099 $ 4,500 $ 53,991 $ 4,000 $ 52,099 $ 4,000 $ 53,991 $ 2, ( ) $ 135,243 $ 136,450 10% 2,200 11,800 ( 19,363 ) - 8,057 - $ 126,137 $ 148, ( ) $ 840 $ 940 2, ,530 6,720 ( 86,160 ) ( 80,140 ) ( 200 ) ( 30 ) ( 74,990 ) ( 72,000 ) ( 12,030 ) ( 8,830 ) ( $ 87,020 ) ( $ 80,830 )

138 17% % 20% % 5% ,120 15,350 ( ) $ 141,180 $ 142,225 ( 157 ) ( 165 ) ( 5,780 ) ( 5,610 ) 135, ,450 ( 100 ) 20 1, ,810 ( 570 ) ( 25,383 ) ( 21,240 ) ( 170 ) ( 60 ) 112, ,640 10% 2,200 11,800 ( 61,323 ) ( 73,195 ) $ 53,767 $ 53,245 ( ) $ 1,018,689 $ 987,083 $ 119,979 $ 128, %

139 ( ) ( ) ( ) $ 646,531 $ 502,386 49, ,107 5,753 31, , , ,720 72, , , ,381 22,910 8,607 12,822 12,822 3,408 3,

140 $ 9,760 $ 19,386 55,517 60, , ,533 53,046 5, ,409 ( ) 1. (1)

141 10% 10% 10% $ 106,597 $ 121,460 $ 422 $ 526 (2) $ 492,672 $ 656, ,927 6,

142 $ 764,299 $ - $ - $ 764, $ 764,299 $ - $ - $ 764, $ 695,430 $ - $ - $ 695, $ 695,430 $ - $ - $ 695,430 ( ) Sporton Investment (SAMOA), Inc. Sporton Investment Sporton Holding (SAMOA) Inc. Sporton Holding Sporton International (Korea) Inc. Sporton International SkyTL Inc.Sky TL ( ) $ 165,561 $ 195, ,429 $ 165,561 $ 317,

143 $ 71,757 $ 47, $ 14,087 $ 14, $ 246,720 $ 61,079-8,863-2,551 $ 246,720 $ 72, Sporton International $ 148,333 $ 196,721 54,902 70,224 5,356 6,394-12,728 ( 48,042 ) ( 47,294 ) $ 160,549 $ 238, $ 320 $

144 $ 3,074 $ 3, $ 1,015 $ ,764 16,552 $ 18,779 $ 16, $ 36, $ 1,093, , ,224 29, ,240 ( 1,708,483 ) ( 48,042 ) ,

145 $ 38, $ 1,240, , ,258 21, , , , , ,990 4,625 ( ) ( ) % % % % %

146 ( )

147 576 $ 12, $ - GVT

148 ( ) ( $ 154,472 ) ( 7 ) $ 246,

149 1 20% Sporton International (Korea) Inc. $ 148,333 - $ - - $ - $ - 246, ,

150 Sporton Investment (SAMOA), Inc. / $ 63,828 $ 4,349 USD 2,017 ( 1) $ 59,760 $ 2 $ 2 Sporton Holding 243, ,369 USD 7,545 ( 1) , , ,636 (SAMOA) Inc. Sporton International ( 48,042 ) 1,153 1,153 2 (Korea) Inc. 60,000 60,000 6, ,395 28,517 28,517 Sporton International (Korea) Inc. SkyTL Inc. - 73, ,000 50,000 5, ,348 ( 119 ) ( 119 )

151 1. $ 292,503 USD9,039 () $ 239,295 USD7,415 $ - $ - $ 239,295 USD7,415 $ 143, $ 119,667 $ 816,724 $ - 2. $239,295 USD7,415 $298,773 USD9,305 $2,150,996 ( ) ( ) ( ) USD NTD USD NTD Sporton Holding (SAMOA) Inc. $ 154,472 $ 246, $ - 60,

152

153

154

155

156 $ 1,526, $ 1,039, , , ,074-34, ,004, , , , X 33, , , , , , , XX 2,797, ,718, ,172-12, , ,778, ,681, ,550-3, ,030-8, , , ,533-14, ,265-4,684-15XX 1,834, ,812, XXX $ 4,632, $ 4,530, $ 11,197 - $ 20, , , , , , , , , , , , XX 952, ,080, , , ,455-5,838-25XX 94, , XXX 1,047, ,167, , , , , , , , ,018, , ,668, ,526, ( 52,591 ) ( 1 ) ( 40,743 ) ( 1 ) 31XX 3,421, ,212, XX 163, , XXX 3,584, ,363, $ 4,632, $ 4,530,

157 $ 245,218 8 $ 258, ,784, ,572, ,029, ,830, , , ,421, ,264, ,604, ,446, ,424, ,384, , , , , , , , , , , ,334-7, ,952-4, , , ( 330 ) - ( 1,351 ) ( 2,958 ) - ( 5,988 ) ( 31 ) - ( 460 )

158 ( $ 35,578 ) ( 1 ) ( $ 6,169 ) ( 168 ) , , , , ( 159,723 ) ( 5 ) ( 179,780 ) ( 6 ) , , ( 2,604 ) - 3, ( 13,277 ) - ( 62,972 ) ( 2 ) 8300 ( 15,881 ) - ( 59,199 ) ( 2 ) 8500 $ 711, $ 651, $ 704, $ 688, , , $ 727, $ 710, $ 689, $ 639, , , $ 711, $ 651,

159 $ 7.71 $ $ 7.68 $

160 A ,086 $ 890,859 $ 815,109 $ 465,679 $ - $ 912,539 $ 11,600 $ 3,095,786 $ 126,161 $ 3,221,947 I , ,640-6, B ,095 - ( 74,095 ) B ( 534,592 ) - ( 534,592 ) - ( 534,592 ) B , ( 8,910 ) T , ,200-5,200 O ,300 12,300 D , ,368 22, ,829 D ,773 ( 52,343 ) ( 48,570 ) ( 10,629 ) ( 59,199 ) D ,141 ( 52,343 ) 639,798 11, ,630 Z , , , , ,083 ( 40,743 ) 3,212, ,293 3,363,125 I ,706 60, ,439-65, B ,837 - ( 68,837 ) B ,743 ( 40,743 ) B ( 551,504 ) - ( 551,504 ) - ( 551,504 ) B , ( 9,041 ) C ( 17 ) - T , ,000-5,000 O ( 8,977 ) ( 8,977 ) D , ,335 23, ,792 D ( 2,604 ) ( 11,848 ) ( 14,452 ) ( 1,429 ) ( 15,881 ) D ,731 ( 11,848 ) 689,883 22, ,911 Z ,456 $ 914,557 $ 891,658 $ 608,611 $ 40,743 $ 1,018,689 ( $ 52,591 ) $ 3,421,667 $ 163,327 $ 3,584,

161 A10000 $ 887,515 $ 890,609 A20010 A , ,001 A ,814 2,693 A ,691 3,949 A A ,351 A21200 ( 9,334 ) ( 7,882 ) A21300 ( 922 ) ( 968 ) A ( 1,037 ) A A23000 ( 42,553 ) - A23200 ( 10,683 ) - A A23800 ( 573 ) - A ,578 6,169 A A30000 A ,856 ( 20,162 ) A31150 ( 234,100 ) 61,134 A ,551 ( 2,551 ) A ,949 ( 12,722 ) A ,479 ( 8,616 ) A31240 ( 778 ) 11,626 A31250 ( 11,044 ) 16,685 A ,622 - A32130 ( 4,291 ) 12,389 A ,653 ( 3,601 )

162 A32180 $ 619 ( $ 19,003 ) A ,131 ( 32,553 ) A32230 ( 193,930 ) 97,626 A32240 ( 987 ) ( 581 ) A ,957 6,386 A A33500 ( 168,912 ) ( 182,979 ) AAAA 766,827 1,120,909 B ( 92,998 ) B ,757 - B ,614 - B02300 ( 11,308 ) - B ( 14,600 ) B ,133 - B02700 ( 348,169 ) ( 279,132 ) B ,428 B , B ( 16,744 ) BBBB 292,388 ( 397,546 ) C01300 ( 300 ) - C04500 ( 551,504 ) ( 534,592 ) C05800 ( 9,044 ) 12,300 CCCC ( 560,848 ) ( 522,292 ) DDDD ( 10,900 ) ( 24,980 ) EEEE 487, ,091 E ,039, ,234 E00200 $ 1,526,792 $ 1,039,

163 ( ) IFRSIASIFRICSIC IFRSs IFRSs IFRSs IFRSs

164 10% 106 ( ) 107 IFRS IASIFRICSICIFRSs IASB IFRS IFRS 4 IFRS 4 IFRS IFRS IFRS 9 IFRS IFRS IFRS 15 IFRS IAS IAS IAS IFRIC IFRS IAS IFRS 9 IAS 39 IFRS

165 (1) (2) IFRS 9 (1) IFRS 9 (2) IFRS

166 IFRS 9 IFRS IFRS 9 IFRS IFRS 9 IFRS $ 13,172 ( $ 13,172 ) $

167 $ - $ 15,540 $ 15,540 $ 13,172 $ 2,368 $ 15,540 $ 1,668,043 ( $ 350 ) $ 1,667,693-2,718 2,718 $ 1,668,043 $ 2,368 $ 1,670, IFRS 15 IFRS 15 IAS 18 IAS 11 IFRS 15 (1) (2) (3) (4) (5) 3. IFRIC 22 IAS 21 IFRIC

168 ( ) IASB IFRSs IFRS 9 IFRS 10 IAS 28 IFRS 16 IFRS 17 IAS 28 IFRIC 23 IASB IFRS IFRS 16 IFRS 16 IAS 17 IFRS 16 IAS 17 IFRS IFRIC 23 IFRIC

169 IFRIC IFRS 9 IFRS 9 ( ) IFRSs

170 ( ) ( ) ( )

171 (1) (2) ( )

172 ( ) ( )

173 ( ) ( ) ( )

174 () ()

175 1. (1) A. B. 3 (2)

176 (3)

177 2. (1) (2)

178 () () 1. (1) (2) (3) (4) (5)

179 () () 1. 10%

180

181 ,004, , ,121 69, $ 6,703 $ 6,725 1,077, , , ,996 $ 1,526,792 $ 1,039, $ 85,340 $ 423, % 1.70% 0.66% 1.10% $ 7,074 $ 34, $ 7,074 $ 34,930 $ 1,124,695 $ 926,321 ( 120,121 ) ( 69,153 ) $ 1,004,574 $ 857,

182 $ - $ 2, $ - $ 2, $ 805,699 $ 710, , , ,784 37, , ,530 21,633 $ 1,124,695 $ 926, $ 58,108 $ 225, ,799 22, ,591 6,749 $ 61,498 $ 254, $ - $ 66,677 $ 66,677-3,949 3,949 - ( 1,473 ) ( 1,473 ) $ - $ 69,153 $ 69,

183 $ - $ 69,153 $ 69,153-50,691 50, $ - $ 120,121 $ 120, $ 247 $ ,526 34,432 $ 33,773 $ 34, , , (71) $ - $ 227,871 - ( 40,481 ) - ( 2,202 ) - - $ - $ 185, ,