TAIWAN FAMILYMART CO., LTD. TAIWAN FAMILYMART CO., LTD.
PARENT COMPANY ONLY FINANCIAL
STATEMENTS AND INDEPENDENT AUDITORS'
REPORT
DECEMBER 31, 2022 AND 2021
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For the convenience of readers and for information purpose only, the auditors' report and the accompanying financial statements have been translated into English from the original Chinese version prepared and used in the Republic of China. In the event of any discrepancy between the English version and the original Chinese version or any differences in the interpretation of the two versions, the Chinese-language auditors' report and financial statements shall prevail.
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TAIWAN FAMILYMART CO., LTD.
DECEMBER 31, 2022 AND 2021 PARENT COMPANY ONLY FINANCIAL
STATEMENTS AND INDEPENDENT AUDITORS' REPORT
TABLE OF CONTENTS
Contents | Page/Number/Index |
1. | Cover Page | 1 | ||
2. | Table of Contents | 2 | ~ 4 | |
3. | Independent Auditors' Report | 5 ~ 10 | ||
4. | Parent Company Only Balance Sheets | 11 | ~ 12 | |
5. | Parent Company Only Statements of Comprehensive Income | 13 | ||
6. | Parent Company Only Statements of Changes in Equity | 14 | ||
7. | Parent Company Only Statements of Cash Flows | 15 | ~ 16 | |
8. | Notes to the Parent Company Only Financial Statements | 17 | ~ 70 | |
(1) | History and Organization | 17 | ||
(2) | The Date of Authorisation for Issuance of the Financial Statements | 17 | ||
and Procedures for Authorisation | ||||
(3) | Application of New Standards, Amendments and Interpretations | 17 | ~ 18 | |
(4) | Summary of Significant Accounting Policies | 19 | ~ 30 | |
(5) | Critical Accounting Judgements, Estimates and Key Sources of | 30 | ||
Assumption Uncertainty | ||||
(6) | Details of Significant Accounts | 30 | ~ 58 |
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Contents | Page/Number/Index |
(7) | Related Party Transactions | 58 ~ 62 |
(8) | Pledged Assets | 63 |
(9) | Significant Contingent Liabilities and Unrecognised Contract | 63 |
Commitments | ||
(10) | Significant Disaster Loss | 63 |
(11) | Significant Events after the Balance Sheet Date | 63 |
(12) | Others | 64 ~ 69 |
(13) | Supplementary Disclosures | 70 |
(14) | Segment Information | 70 |
9. Statements of Major Accounting Items | ||
Statement of Cash and Cash Equivalents | 6(1) | |
Statement of Inventories | Statement 1 | |
Statement of Changes in Investments Accounted for Using the Equity | Statement 2 | |
Method | ||
Statement of Changes in Property, Plant and Equipment | 6(8) | |
Statement of Changes in Right-of-Use Assets | Statement 3 | |
Statement of Changes in Investment Property | 6(11) | |
Statement of Trade Payables | Statement 4 | |
Statement of Other Payables | 6(15) | |
Statement of Other Current Liabilities | 6(16) | |
Statement of Lease Liabilities | Statement 5 | |
Statement of Other Non-Current Liabilities | 6(18) |
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Contents | Page/Number/Index |
Statement of Operating Revenue | Statement 6 |
Statement of Operating Costs | Statement 7 |
Statement of Operating Expenses | Statement 8 |
Summary Statement of Current Period Employee Benefits, Depreciation, | Statement 9 |
and Amortization Expenses By Function |
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INDEPENDENT AUDITORS' REPORT TRANSLATED FROM CHINESE
PWCR22000484
To the Board of Directors and Shareholders of TAIWAN FAMILYMART CO., LTD.
Opinion
We have audited the accompanying parent company only balance sheets of TAIWAN FAMILYMART CO., LTD. (the "Company") as at December 31, 2022 and 2021, and the related parent company only statements of comprehensive income, of changes in equity and of cash flows for the years then ended, and notes to the parent company only financial statements, including a summary of significant accounting policies.
In our opinion, the accompanying parent company only financial statements present fairly, in all material respects, the financial position of the Company as at December 31, 2022 and 2021, and its financial performance and its cash flows for the years then ended in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Issuers.
Basis for opinion
We conducted our audits in accordance with the Regulations Governing Auditing and Attestation of Financial Statements by Certified Public Accountants and Standards on Auditing of the Republic of China. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the parent company only financial statements section of our report. We are independent of the Company in accordance with the Norm of Professional Ethics for Certified Public Accountants of the Republic of China, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Key audit matters
Key audit matters are those matters that, in our professional judgment, were of most significance in our audit of the Company's 2022 parent company only financial statements. These matters were addressed in the context of our audit of the parent company only financial statements as a whole and, in forming
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Disclaimer
Taiwan FamilyMart Co. Ltd. published this content on 27 April 2023 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 04 May 2023 07:52:05 UTC.
