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CHENG UEI PRECISION INDUSTRY CO.,LTD. AND SUBSIDIARIESCONSOLIDATED FINANCIAL STATEMENTS ANDINDEPENDENT AUDITORS’ REPORTDECEMBER 31, 2020 AND -----------------------------------For the convenience of readers and for information purpose only, the auditors’ report and the accompanyingfinancial statements have been translated into English from the original Chinese version prepared and used inthe Republic of China. In the event of any discrepancy between the English version and the original Chineseversion or any differences in the interpretation of the two versions, the Chinese-language auditors’ report andfinancial statements shall prevail. 1
CHENG UEI PRECISION INDUSTRY CO., LTD.DECEMBER 31, 2020 AND 2019 CONSOLIDATED FINANCIAL STATEMENTSAND INDEPENDENT AUDITORS’ REPORTTABLE OF CONTENTSContentsPage1.Cover Page12.Table of Contents3.Declaration of Consolidated Financial Statements of Affiliated Enterprises4.Independent Auditors’ Report5 125.Consolidated Balance Sheets13 146.Consolidated Statements of Comprehensive Income15 167.Consolidated Statements of Changes in Equity8.Consolidated Statements of Cash Flows18 199.Notes to the Consolidated Financial Statements20 1132 3417(1)HISTORY AND ORGANIZATION20(2)THE DATE OF AUTHORISATION FOR ISSUANCE OF THE20CONSOLIDATED FINANCIAL STATEMENTS ANDPROCEDURES FOR AUTHORISATION(3)APPLICATION OF NEW STANDARDS, AMENDMENTS AND20 21INTERPRETATIONS(4)SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 2 22 49
Contents(5)PageCRITICAL ACCOUNTING JUDGEMENTS, ESTIMATES AND49 50KEY SOURCES OF ASSUMPTION UNCERTAINTY(6)DETAILS OF SIGNIFICANT ACCOUNTS50 87(7)RELATED PARTY TRANSACTIONS87 92(8)PLEDGED ASSETS(9)SIGNIFICANT CONTINGENT LIABILITIES AND9293 94UNRECOGNISED CONTRACT COMMITMENTS(10) SIGNIFICANT DISASTER LOSS94(11) SIGNIFICANT SUBSEQUENT EVENTS94(12) OTHERS95 107(13) SUPPLEMENTARY DISCLOSURES107 111(14) SEGMENT INFORMATION111 113 3
CHENG UEI PRECISION INDUSTRY CO., LTD.Declaration of Consolidated Financial Statements of Affiliated EnterprisesFor the year ended December 31,2020, pursuant to “Criteria Governing Preparation of AffiliatedReports, Consolidated Business Reports and Consolidated Financial Statements of AffiliatedEnterprises”, the company that is required to be included in the consolidated financial statements ofaffiliates, is the same as the company required to be included in the consolidated financial statementsof parent and subsidiary companies under International Financial Reporting Standard No. 10. Also, ifrelevant information that should be disclosed in the consolidated financial statements of affiliates hasall been disclosed in the consolidated financial statements of parent and subsidiary companies, it shallnot be required to prepare separate consolidated financial statements of affiliates.Hereby declare,CHENG UEI PRECISION INDUSTRY CO., LTD.March 26, 2021 4
INDEPENDENT AUDITORS’ REPORT TRANSLATED FROM CHINESEPWCR 20000508To the Board of Directors and Stockholders of Cheng Uei Precision Industry Co., Ltd.OpinionWe have audited the accompanying consolidated balance sheets of Cheng Uei Precision Industry Co.,Ltd. and its subsidiaries (the “Group”) as at December 31, 2020 and 2019, and the related consolidatedstatements of comprehensive income, of changes in equity and of cash flows for the years then ended,and notes to the consolidated financial statements, including a summary of significant accountingpolicies.In our opinion, based on our audits and the report(s) of other auditors (please refer to the Other mattersection), the accompanying consolidated financial statements present fairly, in all material respects, theconsolidated financial position of the Group as at December 31, 2020 and 2019, and its consolidatedfinancial performance and its consolidated cash flows for the years then ended, in accordance with theRegulations Governing the Preparation of Financial Reports by Securities Issuers and the InternationalFinancial Reporting Standards, International Accounting Standards, IFRIC Interpretations, and SICInterpretations as endorsed by the Financial Supervisory Commission.Basis for opinionWe conducted our audit of the parent company only financial statements as of and for the year endedDecember 31, 2020 in accordance with the Regulations Governing Auditing and Attestation of FinancialStatements by Certified Public Accountants and generally accepted auditing standards in the Republic ofChina; and in accordance with the Regulations Governing Auditing and Attestation of Financial Statementsby Certified Public Accountants, Rule No. 05 issuedby the Financial Supervisory Commission on February 25, 2020 and generally accepted auditing standardsin the Republic of China for our audit of the parent company only financial statements as of and for theyear ended December 31, 2019. Our responsibilities under those standards are further described in theAuditors’ responsibilities for the audit of the consolidated financial statements section of our report. We areindependent of the Company in accordance with the Norm of Professional Ethics for Certified Public 5
Accountants of the Republic of China, and we have fulfilled our other ethical responsibilities in accordancewith these requirements. We believe that the audit evidence we have obtained is sufficient and appropriateto provide a basis for our opinion.Emphasis of matter-significant unresolved litigation involving investments accountedfor using equity methodAs described in Notes 6(8) and 9(6) to the consolidated financial statements, Central Motion PictureCorporation, an equity-method investment of the Group, was determined to be an affiliate organizationof the Kuomintang by the Ill-gotten Party Assets Settlement Committee (the “Ill-gotten Party”) in itswritten disposition issued on October 9, 2018. Under Article 16 of the Act Governing the Settlement ofIll-gotten Properties by Political Parties and Their Affiliate Organizations, Central Motion PictureCorporation may file an administrative litigation (an action for revocation) in the Taipei HighAdministrative Court within two months after the aforementioned written disposition was served. Inaddition, Central Motion Picture Corporation may file for a suspension of execution under Paragraph 2,Article 116 of the Administrative Litigation Act. On December 12, 2018, Central Motion PictureCorporation submitted a cause of action to the Taipei High Administrative Court, which ruled toapprove the suspension of execution in January 2020. However, the Ill-gotten Party subsequently filedan appeal against the ruling, and it was dismissed by the High Administrative Court in February 2020.Meanwhile, Central Motion Picture Corporation filed a revocation action with the Taipei High Court,and it was pending approval as of January 14, 2020. As of the financial reporting date, the possibleresult of this litigation cannot be determined, therefore our opinion is not modified in respect of thismatter.Key audit mattersKey audit matters are those matters that, in our professional judgement, were of most significance inour audit of the Group’s 2020 consolidated financial statements. These matters were addressed in thecontext of our audit of the consolidated financial statements as a whole and, in forming our opinionthereon, we do not provide a separate opinion on these matters.Key audit matters for the Group’s 2020 consolidated financial statements are stated as follows: 6
Valuation of Goodwill impairmentDescriptionPlease refer to Note 4(19) for accounting policies on impairment loss on non-financial assets, Note 5(1)for the uncertainty of accounting estimates and assumptions applied to goodwill impairment valuation,and Note 6(12) for details of goodwill impairment valuation.The amount of goodwill (including indefinite useful life trademarks) was derived from the acquisitionof Power Quotient International Co., Ltd., Foxlink Image Technology Co., Ltd., Glory Science Co.,Ltd. and DG Lifestyle Store Limited by the Company’s subsidiary, FIT Holding Co., Ltd. The Groupvalued the impairment of goodwill (including indefinite useful life trademarks) through the discountedcash flow method, using the higher of value in use or fair value less costs to sell to measure the cashgenerating unit’s recoverable amount. As the assumptions of expected future cash flows containedsubjective judgement and involved a high degree of uncertainty which would cause a material impacton the valuation result, the valuation of goodwill impairment (including indefinite useful lifetrademarks) was identified as a key audit matter.How our audit addressed the matterWe performed the following audit procedures on the above key audit matter:A. Obtained an understanding and assessed the reasonableness of valuation of goodwill impairmentpolicies and procedures, including collection of internal and external data, operating forecast andindustry changes.B. Obtained the external appraisal report on impairment valuation and performed the followingprocedures:(a) We examined the external appraiser’s qualification and assessed the independence,objectiveness and competence.(b) We assessed that the valuation method used in the appraisal report was widely used andappropriate.(c) We assessed the reasonableness of significant assumptions (including expected growth rate anddiscount rate) applied in the appraisal report. 7
Assessment of allowance for inventory valuation lossesDescriptionPlease refer to Note 4(13) for accounting policies on inventory, Note 5(2) for the uncertainty ofaccounting estimates and assumptions applied to inventory valuation, and Note 6(7) for details ofinventory.The Group is primarily engaged in the manufacturing and sale of electronic components and parts. Asthe electronic products’ life cycles are relatively short and the market is highly competitive, there is ahigher risk of incurring inventory valuation losses or obsolescence due to economic depression or anexcess of supply over demand. The Company’s inventories are measured at the lower of cost and netrealisable value, and individually assessed for those inventories over a certain age in order to identifyobsolete or slow-moving inventories.The industry technology is rapidly changing, and the net realisable value involves subjectivejudgement resulting in an uncertainty when assessing the obsolete or slow-moving inventories. Giventhat the inventory and allowance for inventory valuation losses were material to the financialstatements, the assessment of allowance for inventory valuation losses was identified as a key auditmatter.How our audit addressed the matterWe performed the following audit procedures on the above key audit matter:A. Assessed the reasonableness of policies and procedures on allowance for inventory valuation lossesbased on our understanding of the Group’s operation and industry.B. Obtained an understanding of the Group’s warehousing control procedures. Reviewed annualphysical inventory count plan and participated in the annual inventory count event in order to assessthe effectiveness of the management of inventory.C. Verified whether the systematic logic used in the Group’s inventory aging report is appropriate andin line with its policies. 8
D. Inspected inventory valuation basis adequacy and verified the selected samples’ information, forinstance, purchase price and sale price. Also recalculated and evaluated the reasonableness ofinventory allowance basis in order to verify that the inventory was measured at the lower of cost andnet realisable value.Other matter - Reference to the reports of other auditorsWe did not audit the financial statements of certain subsidiaries which were audited by other auditors.Therefore, our opinion expressed herein, insofar as it relates to the amounts included in the financialstatements and the information disclosed in Note 13 in respect of these subsidiaries, is based solely onthe reports of the other auditors. Total assets of these subsidiaries amounted to NT 430,857 thousandand NT 414,617 thousand, constituting 0.52% and 0.57% of the consolidated total assets as atDecember 31, 2020 and 2019, respectively, and the operating revenue amounted to NT 1,919,272thousand and NT 1,772,626 thousand, constituting 2.14% and 1.81% of the consolidated totaloperating revenue for the years then ended, respectively.Other matter-Parent company only financial reportsWe have audited and expressed an unqualified opinion with an Other matters section on the parentcompany only financial statements of Cheng Uei Precision Industry Co., Ltd. as at and for the yearsended December 31, 2020 and 2019.Responsibilities of management and those charged with governance for theconsolidated financial statementsManagement is responsible for the preparation and fair presentation of the consolidated financialstatements in accordance with the Regulations Governing the Preparation of Financial Reports bySecurities Issuers and the International Financial Reporting Standards, International AccountingStandards, IFRIC Interpretations, and SIC Interpretations as endorsed by the Financial SupervisoryCommission, and for such internal control as management determines is necessary to enable thepreparation of consolidated financial statements that are free from material misstatement, whether dueto fraud or error. 9
In preparing the consolidated financial statements, management is responsible for assessing theGroup’s ability to continue as a going concern, disclosing, as applicable, matters related to goingconcern and using the going concern basis of accounting unless management either intends to liquidatethe Group or to cease operations, or has no realistic alternative but to do so.Those charged with governance, including supervisors, are responsible for overseeing the Group’sfinancial reporting process.Auditors’ responsibilities for the audit of the consolidated financial statementsOur objectives are to obtain reasonable assurance about whether the consolidated financial statementsas a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors’report that includes our opinion. Reasonable assurance is a high level of assurance, but is not aguarantee that an audit conducted in accordance with the generally accepted auditing standards in theRepublic of China will always detect a material misstatement when it exists. Misstatements can arisefrom fraud or error and are considered material if, individually or in the aggregate, they couldreasonably be expected to influence the economic decisions of users taken on the basis of theseconsolidated financial statements.As part of an audit in accordance with the generally accepted auditing standards in the Republic ofChina, we exercise professional judgement and maintain professional skepticism throughout the audit.We also:A. Identify and assess the risks of material misstatement of the consolidated financial statements,whether due to fraud or error, design and perform audit procedures responsive to those risks, andobtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The riskof not detecting a material misstatement resulting from fraud is higher than for one resulting fromerror, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or theoverride of internal control.B. Obtain an understanding of internal control relevant to the audit in order to design audit proceduresthat are appropriate in the circumstances, but not for the purpose of expressing an opinion on theeffectiveness of the Group’s internal control. 10
C. Evaluate the appropriateness of accounting policies used and the reasonableness of accountingestimates and related disclosures made by management.D.Conclude on the appropriateness of management’s use of the going concern basis of accounting and,based on the audit evidence obtained, whether a material uncertainty exists related to events orconditions that may cast significant doubt on the Group’s ability to continue as a going concern. Ifwe conclude that a material uncertainty exists, we are required to draw attention in our auditors’report to the related disclosures in the consolidated financial statements or, if such disclosures areinadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up tothe date of our auditors’ report. However, future events or conditions may cause the Group to ceaseto continue as a going concern.E. Evaluate the overall presentation, structure and content of the consolidated financial statements,including the disclosures, and whether the consolidated financial statements represent theunderlying transactions and events in a manner that achieves fair presentation.F. Obtain sufficient appropriate audit evidence regarding the financial information of the entities orbusiness activities within the Group to express an opinion on the consolidated financial statements.We are responsible for the direction, supervision and performance of the group audit. We remainsolely responsible for our audit opinion.We communicate with those charged with governance regarding, among other matters, the plannedscope and timing of the audit and significant audit findings, including any significant deficiencies ininternal control that we identify during our audit.We also provide those charged with governance with a statement that we have complied with relevantethical requirements regarding independence, and to communicate with them all relationships andother matters that may reasonably be thought to bear on our independence, and where applicable,related safeguards. 11
From the matters communicated with those charged with governance, we determine those matters thatwere of most significance in the audit of the consolidated financial statements of the current period andare therefore the key audit matters. We describe these matters in our auditors’ report unless law orregulation precludes public disclosure about the matter or when, in extremely rare circumstances, wedetermine that a matter should not be communicated in our report because the adverse consequences ofdoing so would reasonably be expected to outweigh the public interest benefits of suchcommunication.Lin, Se-KaiLiang, Yi-ChangFor and on behalf of PricewaterhouseCoopers, TaiwanMarch 26, e accompanying consolidated financial statements are not intended to present the financial position and results ofoperations and cash flows in accordance with accounting principles generally accepted in countries and jurisdictions otherthan the Republic of China. The standards, procedures and practices in the Republic of China governing the audit of suchfinancial statements may differ from those generally accepted in countries and jurisdictions other than the Republic ofChina. Accordingly, the accompanying consolidated financial statements and independent auditors’ report are not intendedfor use by those who are not informed about the accounting principles or auditing standards generally accepted in theRepublic of China, and their applications in practice.As the financial statements are the responsibility of the management, PricewaterhouseCoopers cannot accept any liabilityfor the use of, or reliance on, the English translation or for any errors or misunderstandings that may derive from thetranslation. 12
CHENG UEI PRECISION INDUSTRY CO., LTD. AND SUBSIDIARIESCONSOLIDATED BALANCE SHEETSDECEMBER 31, 2020 AND 2019(Expressed in thousands of New Taiwan dollars, except as otherwise indicated)ASSETSDecember 31, 2020AMOUNT%NotesDecember 31, 2019AMOUNT%CURRENT ASSETS1100Cash and cash equivalents1110Financial assets at fair value through Current financial assets at amortised1140Current contract assets1150Notes receivable, net1170Accounts receivable, net6(5) and 12(2)1180Accounts receivable, net - related7parties1200Other receivables6(6)1210Other receivables - related parties71220Current income tax ther current assetsTOTAL CURRENT ASSETS1517Financial assets at fair value through- 3,397,983321,638,69121,831,17126(4) and 8cost11XX136(2) and 12(3)profit or loss - current113610,993,5406(3) and 12(3)other comprehensiveincome-non-current1535Non-current financial assets at6(4) and 8amortised cost1550Investments accounted for under the6(8)equity method1600Property, plant and equipment, net6(9)1755Right-of-use assets6(10) and 71760Investment property, net6(11)584,0721591,77411780Intangible assets6(12)1,653,99822,251,94831840Deferred income tax assets6(30)537,9881552,81511915Prepayments for business facilities1,153,71111,295,10321990Other non-current assets, others444,1951418,848115XXTOTAL ,296,4041008ASSETS1XXXTOTAL ASSETS (Continued) 13
CHENG UEI PRECISION INDUSTRY CO., LTD. AND SUBSIDIARIESCONSOLIDATED BALANCE SHEETSDECEMBER 31, 2020 AND 2019(Expressed in thousands of New Taiwan dollars, except as otherwise indicated)LIABILITIES AND EQUITYCURRENT LIABILITIES2100Short-term borrowings2110Short-term notes and bills payable2130Current contract liabilities2150Notes payable2170Accounts payable2180Accounts payable - related parties2200Other payables2230Current income tax liabilities2280Current lease liabilities2365Current refund liabilities2399Other current liabilities, others21XXTOTAL CURRENTLIABILITIESNON-CURRENT LIABILITIES2530Corporate bonds payable2540Long-term borrowings2570Deferred income tax liabilities2580Non-current lease liabilities2600Other non-current liabilities25XXTOTAL NON-CURRENTLIABILITIES2XXXTOTAL LIABILITIESEQUITY ATTRIBUTABLE TOSHAREHOLDERS OF THE PARENTCapital stock3110Common stockCapital reserve3200Capital surplusRetained earnings3310Legal reserve3320Special reserve3350Unappropriated earningsOther equity3400Other equity interestTreasury shares3500Treasury shares31XXEquity attributable to owners ofthe parent36XX Non-controlling interests3XXXTOTAL EQUITYSignificant contingent liabilities andunrecognised contract commitmentsSignificant events after the balance sheetdate3X2XTOTAL LIABILITIES ANDEQUITYDecember 31, 2020AMOUNT%Notes December 31, ,030,302428(2,036,346) (2) (2,334,535) (3)(272,066)- (272,066)-6(13)6(14)6(23)76(15) and 45234,1701,082,0225112161230,262,765 93183973,296,404100911 The accompanying notes are an integral part of these consolidated financial statements. 14
CHENG UEI PRECISION INDUSTRY CO., LTD. AND SUBSIDIARIESCONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOMEYEARS ENDED DECEMBER 31, 2020 AND 2019(Expressed in thousands of New Taiwan dollars, except earnings per shares)Years ended December 312020ItemsNotesAMOUNT 4000Operating revenue6(23) and 75000Operating costs6(7)(28)(29) and 7 (590079,778,673) (9,773,427Gross profitOperating expenses89,552,1002019%AMOUNT100 %97,820,33610089) (87,602,570) (89)1110,217,766116(28)(29)6100Sales and marketing expenses(1,706,404) (2) (1,904,749) (2)6200General and administrative expenses(3,326,946) (4) (3,596,566) (4)6300Research and development expenses(2,386,034) (2) (2,442,560) (2)6450Expected credit gain6000690040,37812(2)(Total operating expensesOperating income-7,799-7,379,006) (8) (7,936,076) (8)2,394,42132,281,6903Non-operating income and expenses7100Interest income6(24)105,872-106,993-7010Other income6(25) and 7578,2831492,084-7020Other gains and losses6(26)(382,175) (1) (354,994)-7050Finance costs6(27)(349,253)- (350,318)-7060Share of profit of associates and joint 4,8143ventures accounted for under equitymethod7000Total non-operating income andexpenses790079508200Income before income taxIncome tax expenseNet income6(30)(699,467) ( (Continued) 15 1,884,3681) (2597,478) ( 1,787,3361)2
CHENG UEI PRECISION INDUSTRY CO., LTD. AND SUBSIDIARIESCONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOMEYEARS ENDED DECEMBER 31, 2020 AND 2019(Expressed in thousands of New Taiwan dollars, except earnings per shares)Years ended December 86208710872097509850ItemsOther comprehensive (loss) income,netComponents of other comprehensive(loss) income that will not bereclassified to profit or lossLoss on remeasurements of definedbenefit plansUnrealized gain on equity instrumentat fair value through othercomprehensive incomeShare of other comprehensiveincome of associates and jointventures accounted for using equitymethod, components of othercomprehensive income that will notbe reclassified to profit or lossIncome tax related to components ofother comprehensive income thatwill not be reclassified to profit orlossTotal components of othercomprehensive (loss) income thatwill be reclassified to profit or lossComponents of other comprehensive(loss) income that will be reclassifiedto profit or lossExchange differences arising ontranslation of foreign operationsShare of other comprehensiveincome of associates and jointventures accounted for using equitymethod, components of othercomprehensive income that will bereclassified to profit or lossIncome tax related to components ofother comprehensive income thatwill be reclassified to profit or lossTotal components of othercomprehensive (loss) income thatwill be reclassified to profit or lossOther comprehensive (loss) income,netTotal comprehensive income for theyearNet (loss) income attributable to:Shareholders of the parentNon-controlling interestsTotalTotal comprehensive (loss) incomeattributable to:Shareholders of the parentNon-controlling interestsTotalBasic earnings per share (in dollars)Total basic earnings per shareDiluted earnings per share (in dollars)Total diluted earnings per share2020AMOUNTNotes2019AMOUNT%%6(18)( 7,235)- ( 5,358)-(55,232)- 084,614) (1)6(3)6(30)(377,265- (21,923- (82,675)-206,789-316,513- (920,591) (1) 257,947- ( 895,567) (1) 2,142,3152891,7691 1,967,43283,064)1,884,3682 - (2 ,3152 - (2 1,256,389364,620)891,7691142,766)-6(30)(( ( 6(31) 4.06 4.106(31) 4.02 4.05The accompanying notes are an integral part of these consolidated financial statements. 16
CHENG UEI PRECISION INDUSTRY CO., LTD. AND SUBSIDIARIESCONSOLIDATED STATEMENTS OF CHANGES IN EQUITYYEARS ENDED DECEMBER 31, 2020 AND 2019(Expressed in thousands of New Taiwan dollars)Equity attributable to owners of the parentRetained earningsNotesYear ended December 31, 2019Balance at January 1, 2019Net income (loss) for the yearOther comprehensive income (loss)6(22)Total comprehensive income (loss)Appropriation of 2018 earnings6(21)Legal reserveSpecial reserveCash dividendChanges in ownership interests in subsidiaries 6(20)Cash dividends distributed to subsidiaries6(20)Changes in non-controlling interestBalance at December 31, 2019Year ended December 31, 2020Balance at January 1, 2020Net income (loss) for the yearOther comprehensive income (loss)6(22)Total comprehensive income (loss)Appropriation of 2019 earnings6(21)Legal reserveSpecial reserveCash dividendDifference between proceeds from acquisition 6(20)or disposal of subsidiary and book valueChanges in net equity of associates and joint 6(20)ventures accounted for under the equitymethodChanges in ownership interests in subsidiaries 6(20)Cash dividends distributed to subsidiariesChanges in non-controlling interestBalance at December 31, 2020Common stock 5,123,2695,123,2695,123,269-Capital reserve 9,430,46241,2559,471,7179,471,717-Legal reserve rningsSpecial reserve 1,508,296101,6051,609,9011,609,901-Other equity interestUnrealised gains(losses) fromfinancial assetsExchange differencesmeasured at fairon translation ofvalue through otherforeign financialcomprehensivestatementsincome ((((( (4,980,2341,987,3616,338 )1,981,02360,810101,605768,490506,030,302( ((1,294,410 )785,046 )785,046 )( 2,079,456 )))))6,030,3021,967,43211,130 )1,956,302( 2,079,456 )349,333349,333( ( ( ((315,491 )60,41260,412255,079 )255,079 )51,144 )51,144 )Treasury shares( ( ( 272,066 )272,066 )272,066 )---198,736-724,633-(((198,736 )724,633 )1,280,818 )----121,169--(27 )---3,002,0262,334,5345,123,269( 167,14138 )68,7579,828,746 5,782,390( 1,730,123 )The accompanying notes are an integral part of these consolidated financial statements. 17 ( 306,223 )( 272,066 )Total equityattributable toshareholders of theparent ((( (21,902,7741,987,361730,972 )1,256,389768,490 )50 91 ((( (((1,280,818 )121,142(Non-controllinginterest167,14138 )68,75723,762,5536,044,460200,025 )164,595 )364,620 )978129,8235,810,6415,810,64183,064 )29,112 )112,176 )-( Total equity (( (21,587 )644,4576,321,33527,947,2341,787,336895,567 )891,769768,490 )92841,255129,82328,242,51928,24
CHENG UEI PRECISION INDUSTRY CO., LTD. DECEMBER 31, 2020 AND 2019 CONSOLIDATED FINANCIAL STATEMENTS AND INDEPENDENT AUDITORS' REPORT TABLE OF CONTENTS Contents Page 1. Cover Page 1 2. Table of Contents 2 3 3. Declaration of Consolidated Financial Statements of Affiliated Enterprises 4 4.
