參考網址:
http://moex.com.tw/pdf/pe0572.pdf
https://www.hclf.org.tw/uploads/evidence/attachment/6/%E7%8A%AF%E7%BD%AA%E7%8F%BE%E5%A0%B4%E9%87%8D%E5%BB%BA-%E6%9D%8E%E6%89%BF%E9%BE%8D.pdf