【承業醫】Announcement on behalf of subsidiary 新和生物科技 that its board resolved not to distribute dividends.
新和生物科技 decided to pay no dividend at its board meeting on May 25, 2026.
Companies mentioned：承業醫、新和生物科技
2026-05-26 06:00–09:00 JST
724 received, 724 listed, 5 sources ・ Page 6 of 8
One place for news and notices from 2 countries/regions: Taiwan, 661 items from 2 sources; Japan, 63 items from 3 sources.
One edition every 180 minutes: every item from every source received in the period, with the original link.
Taiwan | 臺灣證券交易所 (continued)（654）
【承業醫】Announcement on behalf of subsidiary 九和生物科技 that its board resolved to distribute dividends.
九和生物科技, a subsidiary of 承業医, decided to pay a cash dividend of NT$42,226,876.
Companies mentioned：承業醫、九和生物科技
【台新新光金】 announced important resolutions passed at an extraordinary shareholders' meeting of its subsidiary 元富證券 (Hong Kong).
元富證券（香港） held an extraordinary shareholders' meeting and approved resolutions concerning financial statements during the liquidation period and the retention of accounting records.
Companies mentioned：台新新光金、元富證券（香港）
【承業醫】Announcement on behalf of subsidiary 東霖儀器 that its board resolved to distribute dividends.
承業醫 subsidiary 東霖儀器 resolved to distribute a cash dividend of more than 9.44 million.
Companies mentioned：承業醫、東霖儀器
【承業醫】 announced that the board of its subsidiary 醫世紀健康管理顧問 resolved to distribute a dividend.
医世紀健康管理顧問 decided to pay a cash dividend of NT$49,802,536.
Companies mentioned：承業醫、醫世紀健康管理顧問
【承業醫】 announced that the board of its subsidiary 華霖 resolved to distribute a dividend.
華霖股份有限公司, a subsidiary of 承業医, resolved at its board meeting on May 25, 2026, to distribute a cash dividend of NT$20,904,381.
Companies mentioned：承業生医、華霖股份有限公司
【承業醫】 announced that the board of its subsidiary 九和科技 resolved to distribute a dividend.
九和科技, a subsidiary of 承業医, decided at its board meeting to distribute a cash dividend of NT$9,874,955.
Companies mentioned：承業醫、九和科技
【承業醫】 announced that the board of its subsidiary 多模式 resolved to distribute a dividend.
多模式, a subsidiary of 承業医, decided at its board meeting to distribute a cash dividend of NT$434,319.
Companies mentioned：承業醫、多模式
【承業醫】 announced that the board of its key subsidiary 杏業生技 resolved to distribute a dividend.
杏業生技, a major subsidiary of 承業医, decided at its board meeting to distribute a cash dividend of NT$41,827,852.
Companies mentioned：承業醫、杏業生技
【承業醫】 announced that the board of its key subsidiary 久和醫療儀器 resolved to distribute a dividend.
久和医療儀器, a major subsidiary of 承業医, decided at its board meeting to distribute a cash dividend of NT$156,305,091.
Companies mentioned：承業醫、久和醫療儀器
【緯創】 (supplemental announcement) announced that the counterparties to transactions involving building improvements and the acquisition of machinery and equipment at its Hsinchu plant met the announcement threshold.
Wistron issued a supplemental announcement regarding construction improvements and equipment procurement at its Hsinchu plant, adding Junfeng Engineering as a counterparty with a transaction value of NT$1.079 billion.
Companies mentioned：Wistron、Junfeng Engineering
【富邦金】 announced that the board of its subsidiary FUBON LIFE SINGAPORE PTE. LTD. resolved to issue, through a public offering, cumulative subordinated corporate bonds with maturities of 10 years or longer.
Fubon Financial announced that its subsidiary, Fubon Life Singapore, will issue subordinated corporate bonds with a 10-year maturity or longer, totaling up to NT$20 billion in USD equivalent.
Companies mentioned：Fubon Financial、Fubon Life Singapore、Fubon Life Insurance
【台積電】On behalf of subsidiary TSMC Global Ltd., announces the acquisition of fixed-income securities
The summary of this item is not shown
Companies mentioned：台積電、TSMC Global Ltd.
【望隼】Announcement of key resolutions at the company’s 115 annual shareholders’ meeting.
望隼科技 held its 115 annual general meeting, approving the annual earnings distribution and financial statements.
Companies mentioned：望隼
【皇家可口】Announcement of the ex-dividend record date and payment date for the company’s 114 cash dividend.
皇家可口 announced details of its fiscal year 114 cash dividend, set at 3.81 per share.
Companies mentioned：皇家可口
【大亞】Announcement of matters related to the suspension of conversion and exchange processing for 大亞電線電纜股份有限公司’s fifth domestic unsecured convertible (exchangeable) corporate bonds (name: 大亞五; code: 16095).
大亞 announced that registration for conversion of its convertible bonds will be suspended from June 3 to June 29.
Companies mentioned：大亞
Original link pending
【皇家可口】Announcement of key resolutions at the company’s 115 annual shareholders’ meeting.
皇家可口 held its 115 annual general meeting and approved the annual earnings distribution and financial statements.
Companies mentioned：皇家可口
【大研生醫】Report on the execution of the company’s share buyback upon expiration of the buyback period.
大研生醫 announced the results of its share buyback program, with 4.46 million shares actually repurchased; the execution rate fell short of expectations.
Companies mentioned：大研生醫
Original【元大金】元大金控代子公司元大證券公告取得 中國信託商業銀行一一五年度第五十期無到期日非累積次順位金融債券
元大證券 spent 3.8 billion to purchase financial debentures issued by 中國信託商業銀行.
Companies mentioned：元大金控、元大證券、中國信託商業銀行
【樺漢】 corrected the "Information on Investment in China by Subsidiary 沅聖科技 (Shenzhen)" in the company's 115 first-quarter consolidated financial statements and iXBRL information platform.
樺漢科技 corrected its reported investment information in China, revising the amount from 0 to 832 million.
Companies mentioned：樺漢科技、沅聖科技
【緯穎】Announcement of the company’s 115 ex-dividend record date.
緯穎 announced the ex-dividend record date, with a dividend of 145 per share.
Companies mentioned：緯穎
【國精化】Announcement of the appointment of members to the second Sustainability Development Committee.
國精化 elected new members to its Sustainability Development Committee.
Companies mentioned：國精化、嘉太材料、安潔生技
【國精化】Announcement that the terms of the Remuneration Committee and Audit Committee members have expired, and disclosure of the new members.
國精化 re-elected members of its Remuneration Committee and Audit Committee. The new members are 黃錦淞、何泓恩 and 陳祺霖.
Companies mentioned：國精化、上瑞投資、嘉太材料、安潔生技
【國精化】Announcement of the board’s election of the chairperson.
國精化's board elected 蔡志翔 as its new chairperson.
Companies mentioned：國精化、朝建投資
【國精化】The company’s annual shareholders’ meeting approved lifting restrictions on directors’ competing activities.
Shareholders approved lifting the non-compete restrictions on independent director 何泓恩.
Companies mentioned：國精化、嘉太材料
【國精化】The company’s 115 annual shareholders’ meeting fully re-elected its directors, including independent directors.
國精化 held a full board election and announced its new directors.
Companies mentioned：國精化、朝建投資、鴻仁投資、博通公司、安潔生技
【國精化】Key resolutions at the company’s 115 annual shareholders’ meeting.
國精化's annual general meeting approved several key proposals, including a private placement and director elections.
Companies mentioned：國精化、鴻仁投資、朝建投資
【大亞】Announcement of the dividend record date and the period during which conversion of domestic convertible corporate bonds will be suspended.
大亞 announced details of its ex-dividend date, with a cash dividend of 0.7 per share and an ex-dividend trading date of June 23.
Companies mentioned：大亞
【欣興】 announced that 欣興電子's first unsecured convertible corporate bond (short name: 欣興一; code: 30371) had reached the criteria for the publication of trading information warranting investor attention on the over-the-counter market, and released the relevant information to help investors assess the bond.
欣興一（30371） announced relevant bond information after trading reached the threshold for heightened attention.
Companies mentioned：欣興電子
【緯穎】Announcement of members of the company’s third Corporate Sustainability Committee.
緯穎 re-elected members of its Corporate Sustainability Committee, with 林威遠 serving as convener.
Companies mentioned：緯穎、緯創資通
【矽創】Announcement of key resolutions at the company’s 一一五 annual shareholders’ meeting.
矽創 held its annual general meeting and approved the financial statements and earnings distribution.
Companies mentioned：矽創
【緯穎】 announced the members of the company's fifth Remuneration Committee.
緯穎科技 announced the members of its fifth Remuneration Committee, elected following the end of the previous term, with 高啟全 serving as convener.
Companies mentioned：緯穎科技
【高興昌】Announces disposal of the same securities totaling NT$三億元 within one year
Original高興昌處分國巨股票，獲利約1.13億元。
Companies mentioned：高興昌、國巨
【緯穎】 announced the members of the company's third Nomination Committee.
緯穎科技 announced the members of its third Nomination Committee, with 洪麗(宓冉) serving as convener.
Companies mentioned：緯穎科技、緯創資通、聯亞光電
【中台】Announces resolutions of the 115 annual shareholders’ meeting
中台資源科技's annual general meeting approved the earnings distribution and a cash distribution from capital surplus.
Companies mentioned：中台
【緯穎】 announced the members of the company's fourth Audit Committee.
緯穎科技 announced the newly elected members of its fourth Audit Committee, with 曾垂紀 elected as convener.
Companies mentioned：緯穎科技
【華新】Announces the record date for cash dividend distribution
華新 announced details of its cash dividend distribution: 0.5 per share, payable on July 15.
Companies mentioned：華新
【根基】 announced that the board resolved to appoint members to the Sustainability Development Committee.
根基營造 announced the newly elected members of its Sustainability Development Committee.
Companies mentioned：根基營造
【台積電】Regarding completion of the paid-in capital change registration following the cancellation of restricted stock awards
台積電 completed the registration of a capital reduction following the cancellation of restricted stock awards for employees.
Companies mentioned：台積電
【晶相光】Announces the Audit Committee election upon expiration of its term
晶相光 announced the election of its Audit Committee convener, with 鄭雅慧 elected to the role.
Companies mentioned：晶相光
【根基】Announces the board’s appointment of members to the Remuneration Committee
The terms of 根基's Remuneration Committee members expired, and the board appointed new members.
Companies mentioned：根基
【康普】Announces the board’s appointment of members to the 第六 Remuneration Committee
康普's remuneration committee completed its 第六-term member election, with 劉文章, 戴愛芬 and 黃靖容 appointed.
Companies mentioned：康普
【晶相光】Announces a resolution of the annual shareholders’ meeting to lift the non-compete restrictions on newly elected directors
晶相光 shareholders approved a proposal to lift restrictions on directors competing with the company.
Companies mentioned：晶相光、神盾、芯鼎科技、安國國際科技、安格科技、鈺寶科技
【中信金】The company, on behalf of its subsidiary 中國信託商業銀行, announces the issuance of the Series 第五十 perpetual non-cumulative subordinated financial bonds for fiscal year 一一五, totaling NT$9.6 billion (supplement to the announcement dated 115/03/27).
CTBC Bank issued NT$9.6 billion in perpetual non-cumulative subordinated financial bonds.
Companies mentioned：中信金、中國信託商業銀行
【根基】Announces the expiration of the Audit Committee members’ terms and the list of new members
根基's audit committee members' terms expired, and new members were appointed.
Companies mentioned：根基
【晶相光】Announcement of the comprehensive re-election of directors and independent directors at the company's 115 annual shareholders' meeting
晶相光電控股 held a comprehensive re-election of directors and independent directors following the end of their terms. It established a new management team, which took office on May 25.
Companies mentioned：晶相光電控股(開曼)股份有限公司、薩摩亞商昭湖有限公司、神盾股份有限公司
【雄獅】Announces the record date for dividend distribution and the cash dividend payment date
雄獅 announced a cash dividend of NT$12.8 per share, payable on July 1.
Companies mentioned：雄獅
【牧德】Announcement of matters related to the ex-dividend record date as determined by the company's chairman
牧德 announced a cash dividend of NT$12 per share, payable on July 24.
Companies mentioned：牧德
【雄獅】Announcement that the company's 115 annual shareholders' meeting approved lifting restrictions on directors and their representatives competing with the company
雄獅 shareholders approved lifting restrictions on directors competing with the company.
Companies mentioned：雄獅、安東投資、金杏投資
【根基】Announces the board’s election of the chairperson
根基營造 re-elected its chairman, with 袁藹維 retaining the position.
Companies mentioned：根基、冠德建設
【晶相光】Announces key resolutions of the 115 annual shareholders’ meeting
晶相光 held its 115 annual shareholders' meeting, completing the approval of annual financial statements, the re-election of directors and a proposal to lift restrictions on competing with the company.
Companies mentioned：晶相光
【牧德】Announces key resolutions of the 115 annual shareholders’ meeting
牧德 held its annual shareholders' meeting, approving the financial statements and earnings distribution and amending its asset disposal procedures.
Companies mentioned：牧德
【緯穎】Announcement that the company's shareholders' meeting approved a proposal to lift restrictions on newly appointed directors and their corporate representatives competing with the company
緯穎 shareholders approved lifting restrictions on directors competing with the company, concerning directors including 高啟全 holding positions in mainland China.
Companies mentioned：緯穎、緯創資通、晶芯半導體、瑞芯微電子、滬士電子
【驊陞】Announcement on behalf of major subsidiary 東莞驊國電子有限公司 of the board resolution to change its registered address
驊陞 subsidiary 東莞驊國電子 changed its registered address.
Companies mentioned：驊陞、東莞驊國電子
【雄獅】Announces key resolutions of the 115 annual shareholders’ meeting
雄獅 held its annual shareholders' meeting, approving the financial statements, earnings distribution and amendments to several sets of regulations.
Companies mentioned：雄獅
【根基】Announcement that the company's 115 annual shareholders' meeting approved lifting restrictions on newly appointed directors (including independent directors) competing with the company
根基營造 shareholders approved lifting restrictions on newly appointed directors and independent directors competing with the company.
Companies mentioned：根基、冠德建設
【鑫永銓】Announces the resolution to set the ex-dividend record date
鑫永銓 set the ex-dividend record date and resolved to pay a cash dividend of NT$5 per share.
Companies mentioned：鑫永銓
【根基】Announces the election of directors（including independent directors）at the 115 annual shareholders’ meeting
根基營造 completed the re-election of directors at its shareholders' meeting, announcing the list of newly appointed directors.
Companies mentioned：根基、冠德建設
【根基】Key resolutions of the 115 annual shareholders’ meeting
根基營造 held its annual shareholders' meeting, approving the financial statements, a capital increase through capitalization of earnings and the re-election of directors.
Companies mentioned：根基
【康普】Announcement on behalf of major subsidiary 恆誼化工股份有限公司 of the ex-dividend record date for 115 and related matters
康普 subsidiary 恆誼化工 announced an ex-dividend date, with a cash dividend of NT$2 per share payable on July 10.
Companies mentioned：康普、恆誼化工
【康普】Announces matters related to the 115 ex-dividend record date
康普 announced ex-dividend matters, with total cash dividends of approximately NT$125 million payable on July 16.
Companies mentioned：康普
【康普】The board resolved to appoint members to the 第三 Sustainability Committee
康普 appointed members to its third sustainability development committee, with the incumbent members continuing in their roles.
Companies mentioned：康普
【根基】Announces that it signed a letter of intent for cooperation with Oriental Shiraishi Corporation
根基 signed a letter of intent with Oriental Shiraishi to assess potential business cooperation and a joint venture.
Companies mentioned：根基、Oriental Shiraishi Corporation
【凱美】The company's securities reached the criteria for the release of trading information on the centralized exchange market, so it is disclosing material financial and business information to help investors distinguish and understand it.
凱美 announced its preliminary financial figures after meeting the criteria for a trading alert.
Companies mentioned：凱美
【凱美】Announces key resolutions of the 115 annual shareholders’ meeting
凱美 held its 115 annual shareholders' meeting, approving the 114 financial statements and earnings distribution.
Companies mentioned：凱美
【海悅】Supplementary disclosures in the notes to the company's 114 standalone financial statements, 114 fourth-quarter consolidated financial statements and 115 first-quarter consolidated financial statements
海悅 corrected the notes to its financial statements to disclose commitments under construction contracts.
Companies mentioned：海悅
【緯穎】Announces the board’s election of the chairperson
緯穎's board re-elected 洪麗寗 as chairman.
Companies mentioned：緯穎
【第一金】Announces submission of the 115 first-quarter consolidated financial report to the board
第一金控 reported its 115 Q1 financial results, with EPS of NT$0.57 and net profit of NT$8.244 billion.
Companies mentioned：第一金
【鼎炫-KY】Announces disposal of deposit wealth-management products by subsidiary 隆揚電子(昆山)股份有限公司
鼎炫-KY subsidiary 隆揚電子 disposed of RMB 20 million in structured deposits, earning NT$305,000.
Companies mentioned：鼎炫-KY、隆揚電子、中信銀行
【康普】Announcement that the term of the company's third audit committee has expired and the list of members of the fourth audit committee
康普 announced the membership of its fourth audit committee, comprising 4 independent directors including 劉文章.
Companies mentioned：康普
【康普】Announces the board’s election of the chairperson
康普’s board elected 何基丞 to continue as chairperson。
Companies mentioned：康普、澄瑞實業
【康普】Announcement that the company's 115 annual shareholders' meeting approved lifting restrictions on directors and their representatives competing with the company
康普 shareholders approved lifting restrictions on directors competing with the company, involving several directors and mainland China business.
Companies mentioned：康普、澄瑞實業、常興投資、寧波康普化工、康普(漳州)化工、江西天江材料、加百裕(長春)工業
【緯穎】Announcement of the comprehensive re-election of directors (including independent directors) at the company's 115 annual shareholders' meeting
緯穎科技 announced the results of the comprehensive re-election of directors at its 115 annual shareholders' meeting.
Companies mentioned：緯穎科技、緯創資通、聯亞光電
【泰豐】The company's corporate director notified it of a change in its representative
泰豐輪胎's corporate director changed its representative.
Companies mentioned：泰豐輪胎、南港輪胎、恒泰控股、聯合再生能源
【台新藥】Proposal at the company's 114 annual shareholders' meeting to lift restrictions on directors (including independent directors) competing with the company
台新藥 shareholders approved waiving the non-compete restrictions on directors.
Companies mentioned：台新藥、育世博、安邦生技
【康普】Announcement of the elected directors (including independent directors) following the comprehensive re-election at the company's 115 annual shareholders' meeting
康普材料 announced the elected directors following the comprehensive re-election at its 115 annual shareholders' meeting.
Companies mentioned：康普材料、澄瑞實業、常興投資、恆誼化工、加百裕工業
【康普】Announcement of key resolutions at the company's 115 annual shareholders' meeting
Key resolutions at 康普材料's 115 annual shareholders' meeting.
Companies mentioned：康普材料
【台新藥】Announcement of key resolutions passed at the Company's 115 annual shareholders' meeting
台新藥 held its 115 annual shareholders' meeting, approving the financial statements and the allocation of losses and amending several internal operating procedures.
Companies mentioned：台新藥
【緯穎】Announcement of key resolutions passed at the Company's 115 annual shareholders' meeting
緯穎 held its 2026 shareholders' meeting, which approved the financial statements, the election of directors, and capital increase and fundraising proposals.
Companies mentioned：緯穎、緯創資通
【宏旭-KY】Announcement of key resolutions passed at the Company's 115 annual shareholders' meeting
宏旭-KY held its annual shareholders' meeting, approving the financial statements and amendments to its articles of incorporation. It also disclosed that accumulated losses had reached half of its capital and canceled its private placement plan.
Companies mentioned：宏旭-KY
【中興電】Announcement of the representative appointed by the company's newly appointed corporate director
中興電工 announced a change in the representative of its corporate director. 翁明顯 took office following a nomination by 中嘉國際投資.
Companies mentioned：中興電工、中嘉國際投資股份有限公司、中環股份有限公司
【寶齡富錦】Announcement of the Company's cash dividend payment
寶齡富錦 announced a cash dividend payment of 2 yuan per share, with an ex-dividend date of 6/11 and a payment date of 7/9.
Companies mentioned：寶齡富錦
【中興電】Announcement of the record date for the dividend distribution as resolved by the Company's board of directors
中興電 announced a cash dividend of 6 yuan per share, with an ex-dividend date of 7/9 and a payment date of 8/19.
Companies mentioned：中興電
【中興電】Announcement of members of the Company's fourth Audit Committee
中興電 re-elected its Audit Committee. The new members are 盧聯生、王濬智 and 林三元.
Companies mentioned：中興電
【中興電】Announcement of members of the Company's sixth Remuneration Committee
中興電 re-elected its Remuneration Committee. The new members are 盧聯生、王濬智 and 林三元.
Companies mentioned：中興電
【鴻名】Announcement on behalf of major subsidiary 展昇資訊股份有限公司 of a resolution to distribute cash dividends
展昇資訊, a subsidiary of 鴻名企業, decided to pay a cash dividend of NT$25,585,114.
Companies mentioned：鴻名企業、展昇資訊股份有限公司
【中興電】Announcement of the company's election of chairman
江馥年 was re-elected chairman of 中興電工機械股份有限公司 following the expiration of the term, as resolved by the board. The re-election takes effect on 115年5月25日.
Companies mentioned：中興電工機械股份有限公司
【寶齡富錦】Announcement that the Company's annual shareholders' meeting approved lifting restrictions on directors and their representatives from engaging in competing businesses
寶齡富錦 shareholders approved lifting restrictions on directors including 張立秋 competing with the company, allowing them to hold positions at other companies.
Companies mentioned：寶齡富錦、亞洲聚合、順天堂藥廠、台新國際商業銀行、大江生醫
【寶齡富錦】Announcement of key resolutions passed at the Company's 115 annual shareholders' meeting
寶齡富錦's annual shareholders' meeting approved the 114 financial statements and earnings distribution and passed a resolution to lift restrictions on directors competing with the company.
Companies mentioned：寶齡富錦
【大眾控】Announcement, on behalf of material subsidiary 3CEMS Corporation, of key resolutions passed at its shareholders' meeting
大眾控 subsidiary 3CEMS Corporation's shareholders' meeting approved its 2025 financial report.
Companies mentioned：大眾控、3CEMS Corporation
【中興電】Announcement that the Company's 115 annual shareholders' meeting approved lifting restrictions on directors from engaging in competing businesses
中興電 shareholders approved lifting restrictions on directors competing with the company, allowing them to hold positions at other companies in related businesses.
Companies mentioned：中興電
【中興電】Announcement of the elected directors
中興電工 completed a comprehensive re-election of directors. 江馥年 retained the chairmanship, and new independent directors were elected.
Companies mentioned：中興電工機械股份有限公司、日日興科技股份有限公司、盛元投資股份有限公司、中嘉國際投資股份有限公司
【順天】Announcement of key resolutions at the company's 115 annual shareholders' meeting
順天建設 held its annual shareholders' meeting, approving the annual financial statements and earnings distribution.
Companies mentioned：順天建設
【盛群】Announcement that the company's annual shareholders' meeting resolved to lift restrictions on directors competing with the company
盛群半導體 shareholders approved lifting restrictions on independent directors competing with the company.
Companies mentioned：盛群半導體
【中興電】Announcement of key resolutions passed at the Company's 115 annual shareholders' meeting
中興電 held its 115 annual shareholders' meeting, approving proposals on earnings distribution, amendments to the articles of incorporation, approval of the financial statements and the re-election of directors.
Companies mentioned：中興電
【智原】Announcement that the Company's shareholders' meeting approved lifting restrictions on directors from engaging in competing businesses
智原科技 shareholders approved lifting restrictions on director 王國雍 competing with the company, concerning a position at 雅特力科技.
Companies mentioned：智原、雅特力科技
【智原】Announcement of key resolutions at the company's Republic of China Year 115 annual shareholders' meeting
智原科技's shareholders' meeting on May 25, 2026, approved a dividend of $1.8 per 1 share for fiscal 2025, as well as the issuance of shares to employees.
Companies mentioned：Faraday Technology
【希華】The company's securities reached the criteria for the release of trading information on the centralized exchange market, so it is disclosing material financial and business information to help investors distinguish and understand it.
希華晶體 reported financial information, with April revenue and profit both showing growth.
Companies mentioned：希華
【山林水】Announcement on behalf of parent company 鶴京企業(股)公司 that the board resolved to convene its 一一五 annual shareholders' meeting
鶴京企業 announced that it will hold its regular shareholders' meeting on June 30, 2026.
Companies mentioned：山林水、鶴京企業
【山林水】Announcement on behalf of parent company 鶴京企業(股)公司 that the board resolved not to distribute dividends
鶴京企業's board resolved not to distribute dividends.
Companies mentioned：山林水、鶴京企業