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body_diff: "[{\"diffs\":[[1,\"<html>\\\r\\\n<head>\\\r\\\n  <title>2022年台灣發行26檔【特別股】報酬率比較表(股息殖利率最高5%) @ 黃大偉理財研究室 :: 痞客邦 ::</title>\\\r\\\n  <basefont face=\\\"微软雅黑\\\" size=\\\"2\\\" />\\\r\\\n  <meta http-equiv=\\\"Content-Type\\\" content=\\\"text/html;charset=utf-8\\\" />\\\r\\\n  <meta name=\\\"exporter-version\\\" content=\\\"YXBJ Windows/608924 (zh-CN, DDL); Windows/10.0.0 (Win64); EDAMVersion=V2;\\\"/>\\\r\\\n  <style>\\\r\\\n\\tbody, td {\\\r\\\n\\t  font-family: 微软雅黑;\\\r\\\n\\t  font-size: 12pt;\\\r\\\n\\t}\\\r\\\n  </style>\\\r\\\n</head>\\\r\\\n<body>\\\r\\\n<a name=\\\"25964\\\"></a>\\\r\\\n<h1>2022年台灣發行26檔【特別股】報酬率比較表(股息殖利率最高5%) @ 黃大偉理財研究室 :: 痞客邦 ::</h1>\\\r\\\n\\\r\\\n<div><span>\\\n  <div style=\\\"--en-clipped-content:simplified; 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style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;width:36em;z-index:200;padding-left:2em;padding-right:2em;margin-left:auto;margin-right:auto;position:relative;\\\"><div style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;position:relative;margin-left:-25px;margin-right:25px;\\\"><div style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;padding-top:0px;padding-bottom:9em;position:relative;\\\"><div style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><div style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;position:relative;margin-bottom:0px;\\\"><div style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:0px;\\\"><div style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:0px;\\\"><h1 style=\\\"font-family:&quot;PT Serif&quot;;text-align:left;border:0px;font:inherit;vertical-align:baseline;font-size:35px;font-weight:normal;line-height:35px;margin-bottom:20px;padding:0px;margin:0px;\\\">黃大偉理財研究室</h1><div style=\\\"padding:0px;border:0px;font:inherit;vertical-align:baseline;position:relative;height:1em;line-height:1;text-align:center;margin:0px;padding-top:1.5em;padding-bottom:1.5em;margin-bottom:0px;\\\"><div style=\\\"padding:0px;border:0px;font:inherit;vertical-align:baseline;background:-webkit-linear-gradient(0deg, rgb(243, 242, 238) 1%, rgb(31, 9, 9) 50%, rgb(243, 242, 238) 99%);position:absolute;left:-4em;top:50%;z-index:10;width:100%;padding-left:4em;padding-right:4em;height:0.1em;opacity:0.5;margin:0px;margin-bottom:0px;\\\"><span style=\\\"font:inherit;position:absolute;left:-4em;top:50%;z-index:10;width:100%;padding-left:4em;padding-right:4em;height:0.1em;margin:0px;opacity:0.5;background:-webkit-linear-gradient(0deg, rgb(243, 242, 238) 1%, rgb(31, 9, 9) 50%, rgb(243, 242, 238) 99%);\\\"></span></div></div></div>\\\n              \\\n              <h2 style=\\\"font-family:&quot;PT Serif&quot;;text-align:left;margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;font-size:30px;line-height:35px;margin-top:35px;margin-bottom:15px;\\\">『平凡之理財路，也能邁向財富自由』</h2>\\\n          \\\n            \\\n            \\\n          \\\n          \\\n            \\\n        <div style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\">\\\n<h5 style=\\\"font-family:&quot;PT Serif&quot;;text-align:left;margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;font-size:16px;margin-bottom:1.5em;\\\">贊助商連結</h5>\\\n\\\n</div>\\\n        \\\n    \\\n            \\\n    \\\n        \\\n        \\\n        \\\n        \\\n            \\\n        \\\n                \\\n            \\\n            \\\n                <div style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\">\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">全台共計有24檔特別股，其中14檔金控發行的金融特別股、2檔租賃業發行的類金融特別股及其他8檔電子業或傳產發行之特別股：</strong></strong></p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">  金控及銀行類  </strong></strong></p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">開發金乙特(2883B)、聯邦銀甲特(2838A)、富邦特(2881A)、富邦金乙特(2881B)、富邦金丙特(2881C)、國泰特(2882A)、國泰金乙特(2882B)、台新戊特(2887E)、台新戊特二(2887F)、新光金甲特(2888A)、新光金乙特(2888B)、中信金乙特(2891B)、中信金丙特(2891C)、王道銀甲特(2897A)、高雄銀甲特(2836A)</strong></strong></p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">  電子傳產類  </strong></strong></p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">台泥乙特(1101B)、國喬特(1312A)、中鋼特(2002A)、大聯大甲特(3702A)、文曄甲特(3036A)、聯合甲特(4129A)、恒耀甲特(8349A)、光隆甲特(8916A)、至上甲特(8112A)；注意:聯合甲特(4129A) 2022沒有足夠盈餘可供配息！</strong></strong></p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">  租賃業  </strong></strong></p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">中租-KY 甲特(5871A)、裕融甲特(9941A)</strong></strong></p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">特別股有著低股價波動率及高殖利率的特性媲美債券</strong>，卻可以在股票市場買賣，沒有債券的流動性問題。</strong></p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:0px;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">《優於普通股的股息分派權》是特別股的最大特色，只要普通股要分派股利，特別股的股利需先足額發放</strong></p>\\\n</div>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><a href=\\\"https://davidhuang1219.pixnet.net/album/photo/213093775\\\" style=\\\"color:rgb(6, 85, 136);border:0px;font:inherit;vertical-align:baseline;text-decoration:none;display:block;background-color:transparent;margin:0px;padding:0px;\\\"></a></p><div style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;display:block;text-align:center;margin-bottom:1em;margin-top:1em;\\\"><a href=\\\"https://davidhuang1219.pixnet.net/album/photo/213093775\\\" style=\\\"color:rgb(6, 85, 136);border:0px;font:inherit;vertical-align:baseline;text-decoration:underline;display:block;background-color:transparent;margin:0px;padding:0px;\\\"><img src=\\\"2022年台灣發行26檔【特別股】報酬率比較表(股息殖利率最高5%) @ 黃大偉理財研究室_files/1656417900-1193715953-g.png\\\" type=\\\"image/png\\\" data-filename=\\\"1656417900-1193715953-g.png\\\" height=\\\"684\\\" style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;display:block;max-width:100%;\\\" title=\\\"26 檔特別股報酬率比較表.png\\\" width=\\\"576\\\"/></a></div><p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"></p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">特別股與普通股相比最大優勢是 </strong><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">特別股擁有</strong><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">優於普通股的股息分派權，只要普通股要分派股利，特別股的股利需先足額發放</strong></strong></p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">特別股與普通股最大的不同，在於股利的分配權與剩餘財產的請求權，</strong><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">特別股的種類，依主要分為永續或非永續、可累積以及非累積、剩餘財產優先分配權順序、可轉換以或不可轉換、參加或不參加、收回或不收回，說明如下:</strong></strong></p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">(1) 《永續或非永續》</strong></p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\">永續型是指無到期日、轉換、買回、賣回等停止存續之條件，如果發行條件有指定的存續期間，則屬於非永續。</p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><u style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">台灣發行的特別股大都為永續型特別股，無到期日，但發行公司有權收回，可視為不保證收回的永續型特別股。</strong></u></p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">(2) 《可累積以或非累積》</strong>如果當年度公司沒有足夠盈餘可供分派股利，其股利可累積至有盈餘年度一次發放，則為可累積特別股，且若這些積欠累積股利未發放前，則不能支付普通股股利；反之則屬於非累積特別股。</p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">除了中鋼特及國喬特是累積型的特別股外，其餘為非累積型。累積型特別股特別受到投資人青睞，因為股票普遍發生高溢價。</strong></p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">(3) </strong><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">《可轉換或不可轉換》</strong>特別股可以轉換為普通股，則為可轉換型特別股；反之則為不可轉換。 </p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><u style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">中鋼特、王道銀甲特、光隆甲特、聯合甲特為可轉換的特別股，其餘為不可轉換。但這幾檔可轉換的特別股，普通股的股價低於特別股，並無轉換的效益，意義不大。</strong></u></p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">(4) 《 參加或非參加》</strong>可參加型的特別股除了本身的股息之外，還可參與普通股盈餘分派之權利。發行公司當年度盈餘在配發特別股股利之後，若有剩餘應分配給普通股股東，但若特別股為可參加型，則特別股股東將可以和普通股股東同享剩餘盈餘之分配。 </p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><u style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">目前只有國喬特、中鋼特為參加型的特別股</strong></u></p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">(5) 《剩餘財產優先分配權》</strong>特別股分派公司剩於資產的順序通常定於普通股之前；若特別股具有剩餘財產優先分配權，代表當公司發生財務危機而宣告破產時，必須將所有的變賣以償還債務，償還後若有剩餘的部分則必須『優先』支付特別股股東。</p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><u style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">台灣發行的特別股皆為有剩餘財產優先分配權</strong></u></p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">(6) 《收回或不收回》</strong>可收回之特別股是指在發行若年後，發行公司可按約定價格（通常是原發行價格）收回特別股；反之不可收回之特別股，發行公司就沒有收回的權利。不過絕大部分的特別股皆為可收回之特別股。</p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\"><u style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\">台灣發行的特別股皆為可收回的永續特別股，不少人誤解永續特別股就不會收回，這是不同的，下面章節做進一步說明。</u></strong></p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><u style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\"><a href=\\\"https://davidhuang1219.pixnet.net/blog/post/336078985-%E7%89%B9%E5%88%A5%E8%82%A1%E4%B8%8D%E5%88%86%E6%B4%BE%E8%82%A1%E6%81%AF%EF%BC%9F%E8%81%AF%E5%90%88-(4129)%E6%B1%BA%E8%AD%B0%E4%B8%8D%E5%88%86%E6%B4%BE2021\\\" style=\\\"color:rgb(6, 85, 136);margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;text-decoration:none;\\\">➜特別股居然發不出股息？聯合 (4129)決議不分派2021度甲種特別股股息及普通股股利！</a></u></p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><u style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\"><a href=\\\"https://davidhuang1219.pixnet.net/blog/post/332762965-%E8%81%AF%E7%99%BC%E7%A7%91(2454)%E4%B9%9F%E6%8A%95%E8%B3%87%E9%87%91%E8%9E%8D%E7%89%B9%E5%88%A5%E8%82%A1%EF%BC%9F%E8%81%AF%E7%99%BC%E7%A7%91%E5%85%AC%E5%91%8A%E6%96%BC\\\" style=\\\"color:rgb(6, 85, 136);margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;text-decoration:none;\\\">➜金融特別股在紅什麼？聯發科(2454)為何單日買進富邦金乙特(2881B)1萬5仟張?</a></u></p>\\\n\\\n<h5 style=\\\"font-family:&quot;PT Serif&quot;;text-align:left;margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;font-size:16px;margin-bottom:1.5em;\\\">黃大偉理財研究室 市場利率、存股、儲蓄險的專家，按讚收到更多好文章</h5>\\\n\\\n<h4 style=\\\"font-family:&quot;PT Serif&quot;;text-align:left;margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;font-size:20px;margin-top:30px;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">特別股會收回或重設利率嗎？</strong></h4>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">滿期會收回還是重設利率？</strong></strong></p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">台灣發行的特別股皆為可收回的永續特別股，但並無保證收回的規定，發行日每屆滿約定最早可收回期限之次日起隨時按原實際發行價格，收回全部或一部之已發行特別股或可能重設利率。</strong></strong></p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\"><u style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\">除了中鋼特及國喬特的利率是固定的，其餘特別股在到期日</u>屆滿後，發行公司皆有權利調整約定利率或選擇收回。</strong></p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">發行公司滿期後可選擇不收回，而是重設利率，其規定為何？</strong></strong></p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">以富邦金甲特為例，依發行條件，重設利率按＂七年期IRS + 3.215%＂訂定，其中3.215%是固定的，不會被重設，變動的部分只有IRS利率，意思是滿期當時的7年期IRS利率比發行時低時，重設後的利率就會低於發行時的利率。</strong></strong></p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">特別股滿期會收回與否，還是要依條款中利率重設的條件及當時的市場利率條件而定！</strong></strong></p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">目前已發行的金融特股，最早會滿期的有富邦金甲特(年率=4.1%)及聯邦銀甲特(年率=4.8%)，兩檔特別股預計在2023年滿期。</strong></strong></p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">自2018年開始，體質較好的金控所新發行的金融特別股，年率逐年下降。2021年新發行的金融特別股已下降至3.0%左右，以2021年底才要發行的富邦金丙種特別股為例，其股息年利率為【3.00%】(7年期IRS 0.6538%+2.3462%)。</strong></strong></p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">以發行年率來看，富邦金丙特比富邦金甲特低1.1%，那2023年富邦金甲特滿期時，到底會被收回或是進行重設利率呢？</strong></strong></p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">我們先來看看富邦金甲特如果選擇利率重設不收回對富邦金的影響是什麼？</strong></strong></p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">富邦金甲種特別股的發行年率4.10%(七年期IRS 0.885%+3.215%)，如滿期時進行利率重設也只能依當時的irs利率來重設利率，3.215%為固定加碼利率,不會重設。</strong></strong></p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">假設2023年富邦金甲特滿期時的IRS利率=0.6538%，重設後的利率為3.87%。和富邦金丙特利率3%相比，每一年富邦金就要多付出新台幣3億多的特別股股利，這是個數字高嗎？富邦金在2020年的稅後淨利為902億元，2021年可能達到1,500億元到 2000億元。以比例來看似乎不高，但到時富邦金會如何決定，還是要依當時的市場利率條件而定及富邦金的自行考慮而定。</strong></strong></p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">因此，在考慮特別股的特投資報酬率時，也要同時考慮收回及不收回的情況，或是調降利率的可能。</strong></strong></p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><u style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\"><em style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-style:italic;\\\"><a href=\\\"https://davidhuang1219.pixnet.net/blog/post/268905840\\\" style=\\\"color:rgb(6, 85, 136);margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;text-decoration:none;\\\" title=\\\"台積電 ADR(TSM)股價如何換算？ADR折溢價如何計算?\\\">➜信用卡》2022年最強刷卡</a></em></strong></u><em style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-style:italic;\\\"><u style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\"><a href=\\\"https://davidhuang1219.pixnet.net/blog/post/268905840\\\" style=\\\"color:rgb(6, 85, 136);margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;text-decoration:none;\\\" title=\\\"台積電 ADR(TSM)股價如何換算？ADR折溢價如何計算?\\\">現金回饋</a></strong></u><u style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\"><a href=\\\"https://davidhuang1219.pixnet.net/blog/post/268905840\\\" style=\\\"color:rgb(6, 85, 136);margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;text-decoration:none;\\\" title=\\\"台積電 ADR(TSM)股價如何換算？ADR折溢價如何計算?\\\">排行榜【非業配】</a></strong></u></em></p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\"><u style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\"><em style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-style:italic;\\\"><a href=\\\"https://davidhuang1219.pixnet.net/blog/post/325170441\\\" style=\\\"color:rgb(6, 85, 136);margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;text-decoration:none;\\\">➜  各證券商電子下單手續費優惠折扣比較表(2.8折~6折) </a></em></u></strong></p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\"><u style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\"><em style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-style:italic;\\\"><a href=\\\"https://davidhuang1219.pixnet.net/blog/post/327362123\\\" style=\\\"color:rgb(6, 85, 136);margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;text-decoration:none;\\\">➜  各證券商【複委託】電子下單手續費優惠折扣比較表 </a></em></u></strong></p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\"><em style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-style:italic;\\\"><a href=\\\"https://davidhuang1219.pixnet.net/blog/post/326969769-18%E6%AA%94%E7%9A%84%E7%89%B9%E5%88%A5%E8%82%A1%E7%94%B3%E8%B3%BC%E3%80%90%E4%B8%AD%E7%B1%A4%E7%8E%87%E3%80%91%E5%8F%8A%E3%80%90%E8%82%A1%E5%83%B9%E8%A1%A8%E7%8F%BE%E3%80%91\\\" style=\\\"color:rgb(6, 85, 136);margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;text-decoration:none;\\\">➜　18檔的特別股申購【中籤率】及【股價表現】比較表</a></em></strong></p>\\\n\\\n<h4 style=\\\"font-family:&quot;PT Serif&quot;;text-align:left;margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;font-size:20px;margin-top:30px;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">特別股有沒有可能不配息？</strong></h4>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">以富邦金為例，富邦金控甲種特別股，推出前7年保證年息4.1%，富邦金乙種特別股推出前7年保證年息3.6%，但不保證一定配息，且如當年度無配息，亦無須於日後有盈餘年度補發，屬於非累積特別股</strong></strong></p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">但因特別股股東無表決權及選舉權，對發行公司而言，發行特別股可避免因引進新資金而造成股權的稀釋，進而影響到公司的經營權，因此特別股的籌資管道對公司相當重要。因此除非公司經營狀況不佳，發行公司不會刻意不發放股利。</strong></strong></p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">再者特別股皆享有《優於普通股的股息分派權》，只要普通股要分派股利，特別股的股利需先足額發放。</strong></strong></p>\\\n\\\n<div style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">下面是 富邦金甲種特別股公告的配息相關規定：</strong></div>\\\n\\\n\\\n\\\n<div style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\">\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">特別股股東於本公司股東會無表決權及選舉權，但得被選舉為董事。於乙種特別股股東會及關係乙種特別股股東權利義務事項之股東會有表決權。</strong></p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">(1)到期日-無到期日</strong></p>\\\n\\\n<div style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:0px;\\\">\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">(2)股息</strong></p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\">甲種特別股年率4.10%(七年期IRS 0.885%+3.215%)，按每股發行價格計算。年率將於發行日起滿七年之次日及其後每七年重設，重設利率按七年期IRS + 3.215%訂定。利率重設定價基準日為利率重設日之前二個台北金融業營業日，利率指標七年期 IRS 為利率定價基準日台北金融業營業日上午十一時依英商路透社（Reuter）「PYTWDFIX」與「COSMOS3」七年期利率交換報價上午十一時定價之算數平均數。若定價基準日無法取得前述報價，則由發行機構依誠信原則與合理之市場行情決定。</p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">(3)股息不一定分配</strong></p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\">富邦金對於甲種特別股之股息分派具自主裁量權，包括但不限於因年度決算無盈餘或盈餘不足分派特別股股息，或因特別股股息之分派將使本公司資本適足率低於法令或主管機關所定最低要求，本公司決議取消特別股之股息分派，將不構成違約事件。富邦金決算如有盈餘，應先完納稅捐、彌補虧損，依法令規定提列法定盈餘公積並依法令規定或實際需要提列特別盈餘公積，並得分派本公司甲種特別股股息。</p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">(4)股息發放-非累積，</strong>其未分派或分派不足額之股息，不累積於以後有盈餘年度遞延償付。</p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\">本公司決算如有盈餘，應先完納稅捐、彌補虧損，依法令規定提列法定盈餘公積並依法令規定或實際需要提列特別盈餘公積，並得分派本公司甲種特別股股息。</p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">(5) 超額股利分配</strong><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">-</strong>不得參加普通股關於盈餘及資本公積為現金及撥充資本之分派。</p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\">甲種特別股除依前述所定之股息率領取股息外，不得參加普通股關於盈餘及資本公積為現金及撥充資本之分派。</p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">(6)甲種特別股收回</strong><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">-</strong><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">不一定收回，但收回以發行價60元收回，非市場價格</strong></p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\">本公司得於發行日滿七年之次日起隨時按原實際發行價格，收回全部或一部仍發行在外之甲種特別股。未收回之甲種特別股，其權利義務仍延續前開各款發行條件。</p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">(7)剩餘財產分配優於普通股：</strong></p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\">甲種特別股分派本公司剩餘財產之順序優於普通股，與本特別股發行後所發行之特別股相同，次於一般債權人，但以不超過本公司當時已發行之甲種特別股乘以該特別股每股發行價格總額為限。</p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">(8)無表決權及選舉權：</strong>甲種特別股股東於股東會無表決權、亦無選舉董事之權利</p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:0px;\\\">(9) <strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">無法</strong>轉換普通股：甲種特別股股東不得轉換成普通股，亦無要求公司收回其所持有之甲種特別股之權利。</p>\\\n\\\n</div>\\\n</div>\\\n\\\n<h4 style=\\\"font-family:&quot;PT Serif&quot;;text-align:left;margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;font-size:20px;margin-top:30px;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">特別股的交易費用</strong></h4>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\">在計算特別股的年化報酬率之前，除了年配息的金額外，還要知道交易所產生的費用，再來考慮如果一年或二年遇到沒有配息的情況下，對報酬率影響有多大。</p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">台股交易費用</strong></p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\">特別股也是股票一種，也有台股交易費用 。</p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\">買賣股票時，除了股票本身的費用之外，還有下面這兩筆</p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">(1) 證券交易稅</strong>（賣出才要付）：台股 0.3%，ETF 0.1%</p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">(2) 證券手續費</strong>（買賣都要付）：0.1425%，台股不滿 20 元以 20 元計</p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\">實例說明，如果要賣出一張股價100元的鴻海(2412)， 交易稅 為 100 x 1000 x 0.3% = 300元，  手續費 為 100 x 1000 x 0.1425% = 142.5元</p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">以買賣股票成本來看，</strong></p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">(1) 買進證券交易費</strong>：台股 0.1425%</p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">(2) 賣出證券交易費</strong>：台股 0.1425%+0.3%=0.4425%</p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">不過如果由特別股發行公司買回，賣出證券交易費應該發行公司承擔！</strong></p>\\\n\\\n<h4 style=\\\"font-family:&quot;PT Serif&quot;;text-align:left;margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;font-size:20px;margin-top:30px;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">國內特別股的股息的稅負問題》</strong></h4>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">股利所得計稅方式以下2種擇一：</strong></p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\">1.股利所得併入綜合所得總額課稅，並按股利之8.5%計算可抵減稅額，每一申報戶抵減上限金額為8萬元。 </p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\">2.股利不併入綜合所得總額課稅，按28%稅率分開計算稅額，再與其他類別所得計算之應納稅額合併申報及繳納稅款。</p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\">若適用綜所稅的稅率在 20% 以下的朋友，則可建議「合併計稅減除股利可抵減稅額」，並使用 8.5% 的抵減稅額。若適用綜所稅的稅率在30% 以上的朋友，則建議採「單一稅率分開計稅」</p>\\\n\\\n<h4 style=\\\"font-family:&quot;PT Serif&quot;;text-align:left;margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;font-size:20px;margin-top:30px;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">台灣發行25檔特別股現金殖利率及滿期收回報酬率比較表</strong></strong></h4>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">大部人投資人如要由股票市場買入特別股時，多半只能買到有溢價後的股票，如何評估有溢價後的金融特別股的真實報酬率？？</strong></strong></p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">投資人可以股息殖利率當成主要的篩選特別股的標準，其次為到期日，再來就是滿期收回(注意:不保證會收回)之年化報酬率；滿期收回之年化報酬率已考慮了股價相對於發行價的溢價及到期日的影響!</strong></strong></p>\\\n\\\n<div style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\">\\\n<div style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:0px;\\\">\\\n<div style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:0px;\\\">\\\n<div style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:0px;\\\">\\\n<div style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:0px;\\\">\\\n<div style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:0px;\\\">\\\n<div style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:0px;\\\">\\\n<div style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:0px;\\\">\\\n<div style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">假設各金融特別股在發行期間內，每年皆配足額現金股利，則</strong></strong><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">當買入價格之</strong></strong></div>\\\n\\\n<div style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">➜現金殖利率低於</strong></strong><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">滿期收回報酬率 </strong></strong><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">⇛ </strong></strong><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">股價偏低</strong></strong><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">⇛滿期收回之</strong></strong><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">年化報酬率</strong></strong><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">將高於</strong></strong><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">現金殖利率</strong></strong></div>\\\n\\\n<div style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:0px;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">➜現金殖利率高於</strong></strong><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">滿期收回報酬率 </strong></strong><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">⇛ </strong></strong><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">股價偏貴</strong></strong><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">⇛滿期收回之</strong></strong><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">年化報酬率</strong></strong><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">將低於</strong></strong><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">現金殖利率</strong></strong></div>\\\n</div>\\\n</div>\\\n</div>\\\n</div>\\\n</div>\\\n</div>\\\n</div>\\\n</div>\\\n\\\n<table style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;border-collapse:collapse;border-spacing:0px;margin-bottom:1.5em;font-size:1em;\\\">\\\n\\t<colgroup>\\\n\\t\\t<col></col>\\\n\\t\\t<col></col>\\\n\\t\\t<col></col>\\\n\\t\\t<col></col>\\\n\\t\\t<col></col>\\\n\\t\\t<col></col>\\\n\\t\\t<col></col>\\\n\\t\\t<col></col>\\\n\\t\\t<col></col>\\\n\\t\\t<col></col>\\\n\\t\\t<col></col>\\\n\\t\\t<col></col>\\\n\\t\\t<col></col>\\\n\\t</colgroup>\\\n\\t<tbody style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\">\\\n\\t\\t<tr style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\">\\\n\\t\\t\\t<td colspan=\\\"13\\\" rowspan=\\\"1\\\" style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">台灣發行26檔特別股現金殖利率及滿期收回報酬率比較表</td>\\\n\\t\\t</tr>\\\n\\t\\t<tr style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\">\\\n\\t\\t\\t<td colspan=\\\"13\\\" rowspan=\\\"1\\\" style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">本表殖利率/報酬率估算以</strong><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\"> 2022/6/28</strong><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">收盤價計算</strong><br/>\\\n\\t\\t\\t<strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">註1：如發行公司決定買回特別股，只會用發行價收回，下表現金殖利率的計算並未扣除買入價及收回價的價差損益<br/>\\\n\\t\\t\\t註2：特別股的股利分派：股利分派優先權高於普通股</strong></td>\\\n\\t\\t</tr>\\\n\\t\\t<tr style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\">\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">代號</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">名稱</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">發行價格</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">約定利率(%)</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">2022.06.28<br/>\\\n\\t\\t\\t股價</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">2022</strong><br/>\\\n\\t\\t\\t<strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">股息殖利率</strong></td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">2023</strong><br/>\\\n\\t\\t\\t<strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">預計股息殖利率</strong></td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">發行日期</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">最短收回期限(年)</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">最短收回期限<br/>\\\n\\t\\t\\t即收回</strong><br/>\\\n\\t\\t\\t<strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">年化報酬率</strong></td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">可累積</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">可轉換普通股</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">可參加超額股利分配</td>\\\n\\t\\t</tr>\\\n\\t\\t<tr style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\">\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">1101B</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">台泥乙特</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">50</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">3.50%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">51.50</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">3.40%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">3.40%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">2018/12/13</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">5</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">5.08%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t</tr>\\\n\\t\\t<tr style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\">\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">1312A</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">國喬特</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">10</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">6.00%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">33.70</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">1.78%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">1.78%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">1984/8/29</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">無</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">-</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">O</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">O</td>\\\n\\t\\t</tr>\\\n\\t\\t<tr style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\">\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">2002A</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">中鋼特</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">10</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">14.00%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">51.10</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">2.74%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">2.74%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">1974/11/18</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">無</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">-</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">O</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">O</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">O</td>\\\n\\t\\t</tr>\\\n\\t\\t<tr style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\">\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">2836A</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">高雄銀甲特</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">25</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">3.10%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">23.35</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">3.22%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">3.32%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">2021/1/12</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">5.5</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">5.15%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t</tr>\\\n\\t\\t<tr style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\">\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">2838A</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">聯邦銀甲特</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">50</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">4.80%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">51.50</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">4.66%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">4.66%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">2017/10/24</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">5.5</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">4.02%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t</tr>\\\n\\t\\t<tr style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\">\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">2881A</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">富邦特</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">60</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">4.10%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">63.10</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">3.90%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">3.90%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">2016/4/22</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">7</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">5.24%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t</tr>\\\n\\t\\t<tr style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\">\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">2881B</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">富邦金乙特</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">60</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">3.60%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">61.90</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">3.49%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">3.49%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">2018/3/16</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">7</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">4.35%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t</tr>\\\n\\t\\t<tr style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\">\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">2881C</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">富邦金丙特</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">60</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">3.00%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">59.40</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">0.56%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">3.03%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">2021/10/26</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">7</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">3.28%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t</tr>\\\n\\t\\t<tr style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\">\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">2882A</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">國泰特</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">60</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">3.80%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">62.40</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">3.65%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">3.65%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">2016/12/8</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">7</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">4.99%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t</tr>\\\n\\t\\t<tr style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\">\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">2882B</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">國泰金乙特</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">60</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">3.55%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">62.40</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">3.41%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">3.41%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">2018/6/27</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">7</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">3.88%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t</tr>\\\n\\t\\t<tr style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\">\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">2883B</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">開發金乙特</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">10</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">3.55%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">8.31</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">0.02%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">4.27%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">2021/12/30</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">7</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">6.57%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t</tr>\\\n\\t\\t<tr style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\">\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">2887E</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">台新戊特</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">50</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">4.75%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">53.70</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">4.42%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">4.42%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">2016/12/28</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">7</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">4.48%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t</tr>\\\n\\t\\t<tr style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\">\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">2887F</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">台新戊特二</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">50</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">3.80%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">51.60</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">3.68%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">3.68%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">2018/11/30</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">7</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">4.40%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t</tr>\\\n\\t\\t<tr style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\">\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">2888A</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">新光金甲特</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">45</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">3.80%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">40.35</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">4.24%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">4.24%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">2019/9/27</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">7</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">6.81%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t</tr>\\\n\\t\\t<tr style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\">\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">2888B</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">新光金乙特</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">45</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">4.00%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">40.50</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">4.44%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">4.44%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">2020/9/1</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">7</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">6.29%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t</tr>\\\n\\t\\t<tr style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\">\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">2891B</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">中信金乙特</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">60</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">3.75%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">63.20</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">3.56%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">3.56%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">2017/12/25</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">7</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">3.76%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t</tr>\\\n\\t\\t<tr style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\">\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">2891C</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">中信金丙特</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">60</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">3.20%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">61.40</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">3.13%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">3.13%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">2019/4/3</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">7</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">3.75%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t</tr>\\\n\\t\\t<tr style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\">\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">2897A</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">王道銀甲特</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">10</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">4.25%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">10.35</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">4.11%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">4.11%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">2018/11/29</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">5.5</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">5.75%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">O</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t</tr>\\\n\\t\\t<tr style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\">\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">3702A</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">大聯大甲特</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">50</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">4.00%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">49.95</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">4.00%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">4.00%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">2019/9/18</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">5</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">6.87%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t</tr>\\\n\\t\\t<tr style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\">\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">3036A</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">文曄甲特</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">50</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">4.00%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">48.00</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">4.17%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">4.17%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">2020/10/15</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">5</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">5.78%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t</tr>\\\n\\t\\t<tr style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\">\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">4129A</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">聯合甲特</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">52</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">4.50%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">43.30</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">0%<br/>\\\n\\t\\t\\t無配息</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">-</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">2019/10/18</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">5</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">-</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">O</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t</tr>\\\n\\t\\t<tr style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\">\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">5871A</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">中租甲特</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">100</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">3.80%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">99.50</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">3.82%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">3.82%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">2020/9/7</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">5</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">4.43%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t</tr>\\\n\\t\\t<tr style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\">\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">8112A</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">至上甲特</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">45</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">4.50%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">41.00</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">3.75%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">3.75%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">2022/3/2</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">5</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">6.63%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t</tr>\\\n\\t\\t<tr style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\">\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">8349A</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">恒耀甲特</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">50</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">3.80%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">46.00</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">4.13%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">4.13%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">2020/2/19</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">5</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">9.60%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t</tr>\\\n\\t\\t<tr style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\">\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">8916A</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">光隆甲特</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">50</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">5.00%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">49.90</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">5.01%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">5.01%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">2018/12/20</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">5</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">10.75%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">O</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t</tr>\\\n\\t\\t<tr style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\">\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">9941A</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">裕融甲特</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">50</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">4.00%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">52.10</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">3.84%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">3.84%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">2018/10/16</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">5</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">5.41%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">X</td>\\\n\\t\\t</tr>\\\n\\t\\t<tr style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\">\\\n\\t\\t\\t<td colspan=\\\"13\\\" rowspan=\\\"1\\\" style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">註1：高雄銀甲特、開發金乙特、富邦金丙特在2021發行，在2022年</strong><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">不會</strong><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">足額配息。<br/>\\\n\\t\\t\\t註2：至上甲特在2022發行，2022年不會配息,2023年不會足額配息。</strong></td>\\\n\\t\\t</tr>\\\n\\t\\t<tr style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\">\\\n\\t\\t\\t<td colspan=\\\"13\\\" rowspan=\\\"1\\\" style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">黃 大 偉 理 財 研 究 室</td>\\\n\\t\\t</tr>\\\n\\t</tbody>\\\n</table>\\\n\\\n<hr style=\\\"border-color:rgb(31, 9, 9);border-top:none;border-right:none;border-bottom:1px solid;border-left:none;\\\"/>\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">中鋼特及國喬特由於具有固定配息率+累積型特別的股的優勢，因此股價已是發行價的3~5倍，不過投資人還是要注意，永續特別股不代表不會收回。</strong></p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">雖然收回機率不高，但萬一收回了，數倍的溢價買入的這二檔股票的投資，就得不償失！</strong></p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">投資人如擔心特別股領不到股息，就避開體質不好及獲利不穩定的公司，過去普通股股利分派的紀錄就可以當成一個很好的參考，因為要發普通股股利，必須先足額分派特別股利。</strong></p>\\\n\\\n<hr style=\\\"border-color:rgb(31, 9, 9);border-top:none;border-right:none;border-bottom:1px solid;border-left:none;\\\"/>\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\">　中租-KY 甲特　配息屬於海外所得，不用計入綜所稅的股利所得，也不用課２代健保費，對於大部分以國內收入為主的投資人有稅負上的優勢，稅前稅後的股息現金殖利率會是一樣，但以裕融甲特就不同，雖年配息4%(以50元買入)，但計入股利所得及2代健保補充費後之稅後現金殖利率可能在3.06%~4.06%</p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\">單次股利總額2萬元以上➔ 自110年1月1日起２代健保補充保費率為2.11%，依照所得稅法第14條規定，民眾自投資公司所獲股利必須依照股利憑單所載股利總額（未扣除已繳的二代補充保費)，列入個人綜合所得的「營利所得」項目，併入綜所稅計稅，預扣的全民健保補充保費為民眾應繳納費用，無法自「營利所得」中扣除。</p>\\\n\\\n<table style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;border-collapse:collapse;border-spacing:0px;margin-bottom:1.5em;font-size:1em;\\\">\\\n\\t<colgroup>\\\n\\t\\t<col></col>\\\n\\t\\t<col></col>\\\n\\t\\t<col></col>\\\n\\t\\t<col></col>\\\n\\t\\t<col></col>\\\n\\t</colgroup>\\\n\\t<tbody style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\">\\\n\\t\\t<tr style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\">\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">綜合所得稅率(A)</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">稅前股票殖利率(B)</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">二代健保補充保費(C)</strong><br/>\\\n\\t\\t\\t<strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">110年1月1日起</strong></td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">實際股利所得稅率(D)</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">稅後股票殖利率</strong><br/>\\\n\\t\\t\\t<strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">=(B) * (1-C-D)</strong></td>\\\n\\t\\t</tr>\\\n\\t\\t<tr style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\">\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">5%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">4.0%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">2.11%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">-3.50%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">4.06%</td>\\\n\\t\\t</tr>\\\n\\t\\t<tr style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\">\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">12%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">4.0%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">2.11%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">3.50%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">3.78%</td>\\\n\\t\\t</tr>\\\n\\t\\t<tr style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\">\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">20%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">4.0%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">2.11%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">11.50%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">3.46%</td>\\\n\\t\\t</tr>\\\n\\t\\t<tr style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\">\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">30%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">4.0%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">2.11%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">21.50%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">3.06%</td>\\\n\\t\\t</tr>\\\n\\t\\t<tr style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\">\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">40%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">4.0%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">2.11%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">28.00%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">2.80%</td>\\\n\\t\\t</tr>\\\n\\t\\t<tr style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\">\\\n\\t\\t\\t<td colspan=\\\"5\\\" rowspan=\\\"1\\\" style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">黃大偉理財研究室製</td>\\\n\\t\\t</tr>\\\n\\t</tbody>\\\n</table>\\\n\\\n<hr style=\\\"border-color:rgb(31, 9, 9);border-top:none;border-right:none;border-bottom:1px solid;border-left:none;\\\"/>\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">由於特別股的股價波動率較普通股小，可視為類定存股，3%~4%的年化報酬率是遠高於定存報率0.85％。</strong></p>\\\n\\\n<div style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\">\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">市埸上不存在『高報酬且低風險』的投資工具，因而也不存在和定存一樣零投資風險的但報酬率又較高的投資工具。</strong></p>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:0px;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">特別股無法取代定存，但其投資風險及報酬率介於股票和定存之間，適合保守的投資人。</strong></p>\\\n</div>\\\n\\\n<h4 style=\\\"font-family:&quot;PT Serif&quot;;text-align:left;margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;font-size:20px;margin-top:30px;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">富邦金甲特之年化報酬率試算(以滿期收回為例)</strong></strong></h4>\\\n\\\n<table style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;border-collapse:collapse;border-spacing:0px;margin-bottom:1.5em;font-size:1em;\\\">\\\n\\t<colgroup>\\\n\\t\\t<col></col>\\\n\\t\\t<col></col>\\\n\\t\\t<col></col>\\\n\\t\\t<col></col>\\\n\\t\\t<col></col>\\\n\\t</colgroup>\\\n\\t<tbody style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\">\\\n\\t\\t<tr style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\">\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">1</td>\\\n\\t\\t\\t<td colspan=\\\"4\\\" rowspan=\\\"1\\\" style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">富邦金甲特</strong><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">之</strong><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">年化報酬率</strong></td>\\\n\\t\\t</tr>\\\n\\t\\t<tr style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\">\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">2</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">日期</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">現金流</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">持有股數</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">說明</td>\\\n\\t\\t</tr>\\\n\\t\\t<tr style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\">\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">3</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">2022/6/6</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">-63,000</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">1,000</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">2022年6月6日以每股63元買進1000股</td>\\\n\\t\\t</tr>\\\n\\t\\t<tr style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\">\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">4</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">2022/8/24</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">2,460</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">1,000</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">假設2022年8月24日發放2021年度全額股息每股2.46元</td>\\\n\\t\\t</tr>\\\n\\t\\t<tr style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\">\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">4</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">2023/4/22</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">63,208</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">1,000</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">假設2023年4月22日滿期日，富邦金決議收回，以每股60元買回，並給付2022.1.1~2023.4.22日之股息。</td>\\\n\\t\\t</tr>\\\n\\t\\t<tr style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\">\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">11</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">XIRR</td>\\\n\\t\\t\\t<td colspan=\\\"2\\\" rowspan=\\\"1\\\" style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">5.0%</td>\\\n\\t\\t\\t<td style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\">以上計算不含買入手續費</td>\\\n\\t\\t</tr>\\\n\\t</tbody>\\\n</table>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><u style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">➤  <a href=\\\"http://davidhuang1219.pixnet.net/blog/post/327523235-%E5%AD%B8%E6%9C%83%E7%94%A8xirr%E8%A8%88%E7%AE%97%E5%87%BA%E8%82%A1%E7%A5%A8%E6%8A%95%E8%B3%87%E7%9A%84%E5%B9%B4%E5%8C%96%E5%A0%B1%E9%85%AC%E7%8E%87%EF%BC%81%E8%B6%85\\\" style=\\\"color:rgb(6, 85, 136);margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;text-decoration:none;\\\">學會用XIRR計算出股票投資(存股)的年化報酬率！超簡單！</a></strong></u></p>\\\n\\\n<h3 style=\\\"font-family:&quot;PT Serif&quot;;text-align:left;margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-size:30px;line-height:35px;margin-top:35px;font-weight:normal;margin-bottom:15px;\\\"><u style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">➤</strong></u><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\"><a href=\\\"https://davidhuang1219.pixnet.net/blog/post/324832845\\\" style=\\\"color:rgb(6, 85, 136);margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;text-decoration:none;\\\" title=\\\"想領股利？先學會除權(息)交易日及基準日是什麼\\\"><u style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\">想領高股利？先學會稅後現金殖利率如何計算？健保補充保費、股利所得稅如何影響現金殖利率？</u></a></strong></h3>\\\n\\\n<table style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;border-collapse:collapse;border-spacing:0px;margin-bottom:1.5em;font-size:1em;\\\">\\\n\\t<colgroup>\\\n\\t\\t<col></col>\\\n\\t\\t<col></col>\\\n\\t\\t<col></col>\\\n\\t\\t<col></col>\\\n\\t</colgroup>\\\n\\t<tbody style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\">\\\n\\t\\t<tr style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\">\\\n\\t\\t\\t<td colspan=\\\"4\\\" rowspan=\\\"1\\\" style=\\\"margin:0px;border:0px;font:inherit;padding:0.25em 0.25em 0.25em 0.4em;vertical-align:top;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">想領股利，何時得買入股票？</strong></td>\\\n\\t\\t</tr>\\\n\\t</tbody>\\\n</table>\\\n\\\n<p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:0px;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">在除息、除權交易日前一個交易日所買進之證券，即才能享有該次現金股利、增資配股或認購之權利，待各金融股公布其除權息交易日，版主會即時更新！</strong></p>\\\n\\\n\\\n\\\n\\\n\\\n\\\n\\\n\\\n\\\n\\\n\\\n\\\n\\\n\\\n\\\n\\\n\\\n\\\n\\\n\\\n\\\n\\\n\\\n\\\n\\\n\\\n\\\n\\\n\\\n\\\n\\\n\\\n\\\n\\\n\\\n\\\n\\\n\\\n\\\n\\\n\\\n\\\n\\\n\\\n\\\n\\\n\\\n\\\n\\\n\\\n\\\n\\\n\\\n\\\n\\\n\\\n\\\n\\\n\\\n\\\n\\\n\\\n\\\n            </div></div></div></div></div></div></div></div></div></div>\\\n</div>\\\n</span>\\\n</div></body></html>\\u0000\"]],\"start1\":0,\"start2\":0,\"length1\":0,\"length2\":103325}]"
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updated_time: 2025-11-28T16:12:25.415Z
created_time: 2025-11-28T16:12:25.415Z
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