1999 Annual Report - Delta Electronics

payment of the final tax assessment. The reassessment is still in process by the Tax Authority as of December 31,
1999.
DNI's, consolidated subsidiary, 1998 income tax return has not yet been assessed and approved by the Tax
Authority.
16) Earnings per share
Net income (A)
Outstanding common shares at beginning of the year
Weighted average outstanding common shares from new share entitlement
certificates converted during the year
Issuance of stock dividends from
distribution of earnings
Weighted average outstanding common shares arising from capitalization
of employees' stock bonus from distribution of earnings
Weighted average outstanding common shares at end of the year (B)
Retroactively adjusted of stock dividends from distribution of earnings (20%)
Retroactive adjustment weighted average outstanding common shares (C)
Earnings per share (A/B)
(In New Taiwan dollars)
Retroactively adjusted earnings per share (A/C) (In New Taiwan dollars)
5. RELATED PARTY TRANSACTIONS
1) Names and relationship of related parties
Names of related parties Relationship with the Company
Cyntec Co., Ltd. (Cyntec) Investee company accounted for under the equity method
Vivitek Co., Ltd. (Vivitek) Investee company accounted for under the equity method
Yuasa Delta Technology Inc. (YDT) Investee company accounted for under the equity method
Addtron Technology Co., Ltd. (AT) Investee company accounted for under the equity method
Delta Electronics (Japan) Inc. (DEJ) Investee company accounted for under the equity method
Delta Electronics Europe Ltd. (DEU) Investee company accounted for under the equity method
Delta Electronics (Thailand) Public Co., Ltd. Certain shareholders of the Company are shareholders of
(DET) DET (Note 2)
Note 1: As discussed in Note 4(4), no investment income or loss was recognized in 1999 in the investment in AT.
Note 2: In 1999, DET became a new related party. In accordance with the regulations of SFC, which became
effective in 1999, certain prior period amounts relevant to DET are presented for comparative
information purposes only.
2) Significant transactions with related parties
A. Sales
1999 1998
% of net
% of net
consolidated
consolidated
operating
operating
Amount revenues Amount revenues
DEU
DET
DEJ
AT
Others
- - -
7
Sales to related parties are made on the same terms and conditions as those to third parties.
1999 1998
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