受惠于2024年澳门本地企业及投资者在境外的有价证券投资收益(355.5亿元)同比上升22.3%，对外要素 收益总流入(澳门本地居民在境外赚取的收益)同比上升3.0%至1,117.7亿元，当中储备资产投资收益 (102.9亿元)、直接投资收益(14.8亿元)，以及雇员报酬(1.4亿元)亦分别上升14.1%、75.6%及122.1%。 澳门统计暨普查局资料显示，2024年澳门本地居民总收入(包括个人及机构)同比实质上升9.4%至3,928.1 亿元(澳门元，下同)，较同年以当年价格计算的本地生产总值(3,975.6亿元)少47.5亿元，反映对外要素 收益录得净流出。全年澳门人均本地居民总收入为572,614元，同年的人均本地生产总值为579,533元。 随着澳琴往来越趋频密，2024年澳门企业及投资者在横琴粤澳深度合作区(下称合作区)取得的收益共7.6 亿元，主要为直接投资收益(6.2亿元)及雇员报酬(1.4亿元)；同年，来自合作区的企业及投资者在澳门的 直接投资收益为0.3亿元，令澳门对合作区的要素收益录得7.3亿元净流入，同比增加2.0%。 另一方面，对外要素收益总流出(澳门非本地居民在境内赚取的收益)则同 ...

Group 1 - The core concept of financial product transfer involves the transfer of ownership of foreign exchange, securities, non-commodity futures, and other financial products [2] - Other financial products include various asset management products such as funds, trusts, and wealth management products, as well as various financial derivatives [2] - The sales amount for financial product transfer is determined by the balance after deducting the purchase price from the selling price, with any positive or negative differences offset against each other [2] Group 2 - The time of tax obligation for taxpayers engaged in financial product transfer occurs on the day of ownership transfer [3] - Certain financial product transfer incomes are exempt from value-added tax, including transactions by qualified foreign institutional investors (QFII) and Hong Kong market investors through specific channels [4] - Financial product transfers cannot issue special value-added tax invoices [4] Group 3 - The relevant policies are outlined in the notice from the Ministry of Finance and the State Administration of Taxation regarding the comprehensive implementation of the pilot program for the conversion of business tax to value-added tax [4]

Core Points - The company has established a detailed asset acquisition and disposal procedure to ensure asset security and information transparency, in compliance with related regulations from ASE Technology Holding Co., Ltd [1][6] Asset Scope and Investment Limits - The asset scope includes various categories such as securities, real estate, membership certificates, intangible assets, usage rights, financial institution debts, and derivatives [2] - The total investment in non-operating real estate and usage rights cannot exceed 20% of the latest financial statement net value; total securities investment is limited to 200% of net assets, with individual securities capped at 120% of net assets [2] Transaction Procedures - Transactions involving securities require internal approval based on the amount; for amounts below 300 million, the chairman can approve, while amounts above require board resolution [3] - Real estate and equipment transactions follow internal control procedures, with specific approval limits for the chairman and requirements for capital expenditure plans and price references [3] - Intangible assets and membership certificates also follow internal control, with similar approval processes and requirements for price assessments [3] Related Party Transactions and Derivatives - Related party transactions require adherence to standard procedures, with evaluations needed for significant amounts; cost assessments must be verified by accountants [4] - Derivative transactions are permitted under specific conditions and require board approval, with clear distinctions between hedging and non-hedging strategies [4] Corporate Mergers and Acquisitions - Mergers, splits, acquisitions, or share transfers must involve professional consultation and documentation for shareholders, with strict principles governing changes in exchange ratios or acquisition prices [5] Information Disclosure and Subsidiary Control - Asset acquisition or disposal must be reported within two days to ASE Technology Holding Co., Ltd, with clear calculation methods for transaction amounts [6] - Subsidiaries are required to report to the board and shareholders, summarizing transaction situations monthly, which will be included in the annual audit plan by the parent company's auditing unit [6]