0

....................................................2
......................................4
..............................6
.........................................20
.........................................29
...................................................33
...........................................34

(equity-based compensation)
(employee stock optionESOP)
(Restricted stock)
70

95

96 3 16 (96) 52
96 3 30
2

0960013218 97 97

97 3
97
15% IC
25% 30% 3 25%
30-38%
25% 96 50%
25% 97
() 23%
97
18%

Profit Sharing

Employee Stock Ownership PlanESOP

Profit Sharing & Stock Ownership

1. 1.

2.
2.

3.
4.

1.

2.

3.

1.
2.
3.
4.

1.

2.

()
3.

1.

2.

(
3.

40

29

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2.
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3.
()

4.
(
)
5.
(
)

6.
()

7.88.7.15
(88)
88215293

240

77 11 29 36586
240 4

267 1

235 2

267
10%~15%
79414206278

90

97
9610267

()
235240

9212109102295970
2%2%10%
2%2%
(
2%0%

64

15
IAS19IFRS2
FAS123ARB43APB25

90144.8

224.3369.1

9564

64 ()
64 (95.5.24)

963
9711

(1)

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1671

282
2/31/2
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3

2823

96
57

9612260960073134
(
)

11

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2.

(1)
(2)
(3)
(4)
3.
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4. 28-2 1
208 4

97
9610266

1672

283

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12

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8.65

1. #267

#235

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()

()

2.

()

()

13

3.

10%~15%

4.

1. 1.

2.
2.

3. 3.

4.

5.

6.

1.

2.

7.

1.

14

2.

8.

39

9.

98

()96.12.260960073134

50%
50%20%

1.
2.
3.
4.

93

15

//

(1)
(2)
(3)

(1)

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(1)
(2)

31
2

16

17


vs.
9711

1998
SRAM

1.78127

2. 6495524

3.

1.1972

(1) 26712

(2)
(3)
(4)
2.1995123
18

1.

2.

3.

4.

5.IAS 19
ADR
2000224
264
SECR.O.C.

10

ADR

19

 SEC
2001R.O.C
Year Ended December 31
1999

2000

NT$

NT$

2001
NT$

US$

(in millions)
Net income
Net income based on ROC GAAP

23,527.0

65,106.2

14,483.2

413.8

2.9

21.3

0.7

0.0

1,209.3

2,092.6

587.4

16.8

Accrual

(1,936.4)

(5,258.7)

(1,201.4)

(34.3)

Adjustment to fair market value

(8,414.5)

(23,290.1)

(25,208.5)

(720.3)

(9.7)

(434.1)

(518.4)

(14.8)

135.8

(634.0)

(18.1)

(10,791.0)

(308.3)

Adjustments:
Pension benefits
Unrealized holding gain on marketable
securities classified as trading
Bonuses to employees:

Derivative financial instruments

Effects of GAAP adjustments on
Equity investees

(405.0)

Amortization of goodwill

0.0

(5,395.5)

Technology transfer in payment of

capital stocks
Amortization of compensation cost
Gain on sale of treasury stock
Impairment loss

54.0

54.0

54.0

1.5

(143.3)

(143.3)

(107.5)

(3.1)

0.0

(230.0)

(95.0)

(2.7)

0.0

(10,916.1)

0.0

0.0

1,455.5

41.6

Depreciation on assets impaired under

U.S. GAAP

0.0

0.0

(0.2)

(1.7)

(0.1)

Net decrease in net income

(9,642.9)

(43,365.8)

(36,458.3)

(1,041.7)

Net income (loss) based on U.S. GAAP

13,884.1

21,740.4

(21,975.1)

(627.9)

0.0

0.0

(455.0)

(13.0)

13,884.1

21,740.4

(22,430.1)

(640.9)

0.97

1.37

(1.37)

(0.04)

Income tax

Cumulative preferred dividends

0.0

Income(loss)attributable to common
shareholders
Earnings(loss) per common share

14,483.2U.S. GAAP
36,458.325,208.51

6.
IMD

20


7.92131 ()
911231

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1.-
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4.

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200811
() 64(95.5.24)

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97 1 1
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9711

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22

167167-2235267-4267-6

1.
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96 3 16 52
96 9 11 3 30

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971196823

97
97

97

24

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95

26

19 10
98 12 31

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-

94 5 17
930451437
96 9 11 09604531390

38

27


94 2 23 9404509000

()
1.
2.
3.

4.
()

()

()

1.
2.
3.
()

()

1.
2.

28

29

30


1.2002.9.30 77%
2.2002.6.9
3.2000-
310 10 24-28
4.1993

5.2000
178 9 134-139
6.2000 310
10 9-12
7.2000
179 10 122-126
8.2000 308 8
76-79
9.2000 310 10
14-19
10.2000
179 10 58-61
11.2002-
202 9 59-64
12.2001

13.1998
1762 7-12
14.2002.11.12/

15.2007.5.2
16.2007.5.2
17.2006 252
11 124-125
18.2006
31

 251 10 40-56
19.2007.5.2 533
20.2006 248 7
11
21.2006 249 8 28
22.2007.9.17
23.2007.11.6
24.2007.12.27
25.2007.12.28
26.2008.1.22

32