雷科股份有限公司及其子公司合并财务报表暨会计师核阅.pdf

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1、６２０７雷科股份有限公司及其子公司合併財務報表暨會計師核閱報告民國95及94年上半年度公司地址﹕高雄市前鎮區新生路248-39號電話﹕(07)815-9877目次表一﹑封面二﹑目錄三﹑會計師核閱報告················································1四﹑合併資產負債表················································2五﹑合併損益表····················································3六、合併股東權益變動表················

2、····························4七﹑合併現金流量表··············································5~6八﹑合併財務報表附註(一)公司沿革···················································7(二)公司聲明···················································8(三)重要會計政策之彙總說明··································8~14(四)會計變動之理由及其影響············

3、························14(五)重要會計科目之說明·····································15~24(六)關係人交易·············································25~26(七)質押之資產················································26(八)重大承諾事項及或有負債·································26~27(九)重大之災害損失···································

4、·········27(十)重大之期後事項············································27(十一)其他····················································27(十二)附註揭露事項1.重大交易事項相關資訊································28~302.轉投資事業相關資訊·····································313.大陸投資資訊········································32~334.母公

5、司與子公司及各子公司間之業務關係及重要交易情形及金額34~35(十三)部門別財務資訊··········································36(十四)金融商品資訊之揭露···································36~38會計師核閱報告雷科股份有限公司及其子公司公鑒：雷科股份有限公司及其子公司民國九十五年及九十四年六月三十日之合併資產負債表，暨民國九十五年及九十四年一月一日至六月三十日之合併損益表、合併股東權益變動表及合併現金流量表，業經本會計師核閱竣事。上開財務報表之編製係公司管理階層之責任，本會計師之責任則為根據核閱結果

6、出具報告。本會計師係依照審計準則公報第三十六號「財務報表之核閱」規劃並執行核閱工作。由於本會計師僅實施分析、比較與查詢，並未依照一般公認審計準則查核，故無法對上開合併財務報表整體表示查核意見。依本會計師核閱結果，並未發現第一段所述財務報表在所有重大方面有違反「證券發行人財務報告編製準則」及一般公認會計原則而須作修正之情事。冠恆會計師事務所主管機關核准文號﹕(79)台財證(一)第00351號函金管證六字第0950106345號函會計師：張進德會計師：萬益東中華民國九十五年七月二十七日1合併資產負債表雷科股份有限公司及其子公司合併資產負債表民國九十五年及九十四年六月三十日(僅經核閱，

7、未依一般公認審計準則查核)單位：新台幣仟元九十五年六月三十日九十四年六月三十日九十五年六月三十日九十四年六月三十日代號資　　　　　　　　產附註代號負債及股東權益附註金額%金額%金額%金額%11XX流動資產21XX流動負債1100現金及約當現金三、五$283,45516$358,359212100短期借款五、七$281,58416$75,45941310公平價值變動列入損益之金融資產－流動三、五55,74333,107－2110應付短期票券淨額五19,988314,95321120