HTC 2013 Annual Report Download - page 47

Download and view the complete annual report

Please find page 47 of the 2013 HTC annual report below. You can navigate through the pages in the report by either clicking on the pages listed below, or by using the keyword search tool below to find specific information within the annual report.

Page out of 162

  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
  • 13
  • 14
  • 15
  • 16
  • 17
  • 18
  • 19
  • 20
  • 21
  • 22
  • 23
  • 24
  • 25
  • 26
  • 27
  • 28
  • 29
  • 30
  • 31
  • 32
  • 33
  • 34
  • 35
  • 36
  • 37
  • 38
  • 39
  • 40
  • 41
  • 42
  • 43
  • 44
  • 45
  • 46
  • 47
  • 48
  • 49
  • 50
  • 51
  • 52
  • 53
  • 54
  • 55
  • 56
  • 57
  • 58
  • 59
  • 60
  • 61
  • 62
  • 63
  • 64
  • 65
  • 66
  • 67
  • 68
  • 69
  • 70
  • 71
  • 72
  • 73
  • 74
  • 75
  • 76
  • 77
  • 78
  • 79
  • 80
  • 81
  • 82
  • 83
  • 84
  • 85
  • 86
  • 87
  • 88
  • 89
  • 90
  • 91
  • 92
  • 93
  • 94
  • 95
  • 96
  • 97
  • 98
  • 99
  • 100
  • 101
  • 102
  • 103
  • 104
  • 105
  • 106
  • 107
  • 108
  • 109
  • 110
  • 111
  • 112
  • 113
  • 114
  • 115
  • 116
  • 117
  • 118
  • 119
  • 120
  • 121
  • 122
  • 123
  • 124
  • 125
  • 126
  • 127
  • 128
  • 129
  • 130
  • 131
  • 132
  • 133
  • 134
  • 135
  • 136
  • 137
  • 138
  • 139
  • 140
  • 141
  • 142
  • 143
  • 144
  • 145
  • 146
  • 147
  • 148
  • 149
  • 150
  • 151
  • 152
  • 153
  • 154
  • 155
  • 156
  • 157
  • 158
  • 159
  • 160
  • 161
  • 162

CORPORATE GOVERNANCE CORPORATE GOVERNANCE
90 91
12. Where, during the most recent fiscal year and current fiscal year up
to the date of printing of this annual report, there was no Director or
Supervisor expressing a dissenting opinion with respect to a material
resolution passed by the Board of Directors and said dissenting
opinion has been recorded or prepared as a written declaration,
disclose the principal content thereof.
13. No resignations or dismissals during the most recent fiscal year to
Directors, Supervisors, General Managers, and Assistant General
Managers.
3. Information on CPA Professional Fees:
1. Scale of information on CPA professional fees
Accounting Firm Name of CPA Audit Period Note
Deloitte & Touche Ming-Hsien Yang,
Wen-Ya Hsu Years Ended December 31, 2013
Scale of Fee
Item
Audit Fee Non-Audit Fee Total Fee
Under NT$2,000,000 V
NT$ 2,000,000 ～NT$ 3,999,999
NT$ 4,000,000 ～NT$ 5,999,999
NT$ 6,000,000 ～NT$ 7,999,999
NT$ 8,000,000 ～NT$ 9,999,999
Over NT$ 10,000,000 V V
2. Information on CPA professional fees
(1) The amounts of both audit and non-audit fees as well as details of non-audit
services are disclosed as follows:
Unit:NT$ thousands
Accounting
Firm
Name of
CPA
Audit
Fee
Non-Audit Fee
CPA's Audit
Period Note
System
Design
Company
Registration
Human
Resource
Others
（note）Subtotal
Deloitte & Touche
Ming-Hsien
Yang
Wen-Ya Hsu
11,770 - 108 - 1,130 1,238
Years Ended
December
31, 2013
Transfer pricing
report and
international tax
consultation
(2) The company does not change its accounting firm.
(3) Audit fees paid for the current year are not lower than those for the previous fiscal
year by 15 percent or more.
4. The Company Replaces Its Certified Public
Accountant Within the Last Two Fiscal Years:
1. Former Certified Public Accountant:
Replacement Date 2013.02.19 (Date of Board Resolution)
Replacement Reason
Due to internal adjustment of Deloitte & Touche, CPA Ming-Hsien Yang and CPA Tze-Chun
Wang are replaced by CAP Ming-Hsien Yang and CPA Wen-Ya Hsu as from the first quarter
of 2013.
Specify whether the appointment is
terminated or not accepted by the
appointer or CPA (Not applicable)
Persons concerned
Situation
CPA Appointer
Voluntary termination of
appointment
No further acceptance of
(continuous)appointment
Opinions and reasons for audit reports
other than reports with unqualified
opinions in the last two years
None
Opinions and reasons for audit reports
other than reports with unqualified
opinions in the last two years
Yes
Accounting principles or practices
Disclosure of financial reports
Scope or steps of audit
Other
No V
Remarks
Other disclosures
(To be disclosed in accordance with
Article 10.5(1).(iv) of the Regulations
Governing Information to be Published
in Annual Reports of Public Companies)
None
2. Successive Certified Public Accountant
Accounting Firm Deloitte & Touche
Name of CPA Ming-Hsien Yang, Wen-Ya Hsu
Appointed Date 2013.02.19 (Date of Board
Resolution)
Consultation about accounting treatment or applicable accounting principles for specific transactions
and the possible opinion on the financial reports and the results thereof before appointment None
Written opinions on discrepancy of opinions between the successive CPA and the former CPA None