联发科MediaTeK（2454.TW）：2024年第四季度及全年综合业绩报告

Notice to Readers The reader is advised that these financial statements have been prepared originally in Chinese. In the event of a conflictbetween these financial statements and the original Chinese version or difference in interpretation between the twoversions, the Chinese language financial statements shall prevail. 安永聯合會計師事務所 電話Tel: 886 3 688 5678傳真Fax: 886 3 688 6000ey.com/zh_tw English Translation of a Report Originally Issued in Chinese Independent Auditors’ Report To the Board of Directors and Shareholdersof MediaTek Inc. Opinion We have audited the accompanying parent company only balance sheets of MediaTek Inc. as ofDecember 31, 2024 and 2023, and the related parent company only statements of comprehensiveincome, changes in equity and cash flows for the years ended December 31, 2024 and 2023, and notesto the parent company only financial statements, including the summary of material accountingpolicies (together “the parent company only financial statements”). In our opinion, the parent company only financial statements referred to above present fairly, in allmaterial respects, the parent company only financial position of MediaTek Inc. as of December 31,2024 and 2023, and the parent company only financial performance and the parent company onlycash flows for the years ended December 31, 2024 and 2023, in conformity with the requirements ofthe Regulations Governing the Preparation of Financial Reports by Securities Issuers. Basis for Opinion We conducted our audits in accordance with the Regulations Governing Financial Statement Auditand Attestation Engagements of Certified Public Accountants and the Standards on Auditing of theRepublic 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 MediaTek Inc. in accordance with the Norm of Professional Ethics forCertified Public Accountant of the Republic of China (the “Norm”), and we have fulfilled our otherethical responsibilities in accordance with the Norm. We believe that the audit evidence we haveobtained 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 inour audit of 2024 parent company only financial statements. These matters were addressed in thecontext of our audit of the parent company only financial statements as a whole, and in forming ouropinion thereon, and we do not provide a separate opinion on these matters. Revenue recognition MediaTek Inc. recognized NT$280,438,884 thousand as net sales, which includes sale of goods inthe amount of NT$269,578,696 thousand and services and other operating revenues in the amount ofNT$10,860,188 thousand for the year ended December 31, 2024. Main source of revenue comes fromsales of chips. Due to the fact that the product portfolio and the pricing methods are varied and salesdiscounts are usually directly included or indirectly implied in purchase orders or in practice, it isnecessary for the Company to judge and determine the performance obligation of a contract, thetiming of its satisfaction, and the estimate of the variable considerations. As a result, we determinedthe matter to be a key audit matter. Our audit procedures include (but are not limited to) assessing the appropriateness of the accountingpolicy for revenue recognition; evaluating and testing the effectiveness of internal control which isrelated to the timing of revenue recognition; performing test of details on samples selected fromdetails of sales, reviewing the significant terms of sales agreements, testing five steps of revenuerecognition and tracing to relevant documentation of transactions; performing test for contractmodification, test for contract consolidation and test for principal and agent; adopting audit samplingon trade receivables and performing confirmation procedures on final balance and key terms of salesagreements; and reviewing transactions for certain period before and after the reporting date,analyzing the reasonableness of fluctuations and selecting samples to perform cutoff procedures,tracing to relevant documentation to verify that revenue has been recorded in the correct accountingperiod. Besides, we also reviewed if there are any significant revenue reversals in subsequent periods. We also considered the appropriateness of the disclosures of sales. Please refer to Note 4, Note 5 andNote 6 in notes to the parent company only financial statements. Responsibilities of Management and Those Charged with Governance for the Parent CompanyOnly Financial Statements Management is responsible for the preparation and fair presentation of the parent company onlyfinancialstatements in accordance with the requirements of the Regulations Governing thePreparation of Financial Reports by Securities Issuers and for such inte