| 1. | Board representation on behalf of aidec in investee companies
代表公司担任所投资企业的董事职位。 |
| 2. | The shares of those investee companies will rise each time he made announcements of his investment
每当他宣布要投资哪家公司时，被投资公司的股票每次都会上涨。 |
| 3. | Understand the effects of dividends received and investee income on the financial statements of the investor under the equity method
了解在权益法下收到的股利与被投资方收入对投资方的财务报表的影响。 |
| 4. | Understand that the accounting method used for acquisitions depends on the extent to which the investor exerts influence over the investee
理解用于收(并)购的会计方法，以及它们根据收购方对被收购方的投资比重有所不同。 |
| 5. | The marketable securities purchased , which can be converted into cash anytime , and which is not intended to control the investee or to establish close business relationship with the investee
指购入具公开市场，随时可变现，且不以控制被投资公司或与其建立密切业务关系为目的之有价证券。 |
| 6. | Where the actual payments of the investments in shares include dividends declared by the investee company , that portion of the dividend should be accounted for as a temporary payment and disclosed under other receivable in the books of the investing company
股票投资实际支付的款项中有已发放未支出的股利的，应将这部分股利作为暂付款项，通过其他应收款帐户核算。 |
| 7. | Investment income of a non - investment company , engaged in short - term or long - term investments , including dividends received under cost method and income recognized under the equity method based on the investor ' s percentage of ownership in the investee company ' s current period income
凡非以投资为业之公司，因从事短期及长期投资，依成本法取得之股利收入，及依权益法按持股比例认列之被投资公司本期盈馀等投资收益属之。 |
| 8. | Investment loss of a non - investment company , engaged in short - term or long - term investments , including unrealized loss on investments based on the lower of cost - or - market method , and loss recognized when making long - term investments , under the equity method based on the investor ' s percentage of ownership in the investee company ' s current period net losses
凡非以投资为业之公司，因从事短期及长期投资，在按成本与市价孰低法评价时所认列之未实现跌价损失，或从事长期投资，在依权益法按持股比例认列被投资公司本期亏损时所认列之投资损失属之。 |
