Annual Reports  >  2013  > Financial Information > Consolidated Financial ... > NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
Consolidated Financial Statements for the Years Ended December 31, 2013 and 2012
and Independent Auditors’ Report
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NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2013 AND 2012

(Amounts in Thousands of New Taiwan Dollars, Unless Specified Otherwise)

1. GENERAL
2. THE AUTHORIZATION OF FINANCIAL STATEMENTS
3. APPLICATION OF NEW AND REVISED INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRSs)
4. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
5. CRITICAL ACCOUNTING JUDGMENTS AND KEY SOURCES OF ESTIMATION AND UNCERTAINTY
6. CASH AND CASH EQUIVALENTS
7. FINANCIAL ASSETS AND LIABILITIES AT FAIR VALUE THROUGH PROFIT OR LOSS
8. AVAILABLE-FOR-SALE FINANCIAL ASSETS
9. HELD-TO-MATURITY FINANCIAL ASSETS
10. HEDGING DERIVATIVE FINANCIAL INSTRUMENTS
11. NOTES AND ACCOUNTS RECEIVABLE, NET
12. INVENTORIES
13. FINANCIAL ASSETS CARRIED AT COST
14. INVESTMENTS ACCOUNTED FOR USING EQUITY METHOD
15. PROPERTY, PLANT AND EQUIPMENT
16. INTANGIBLE ASSETS
17. OTHER ASSETS
18. SHORT-TERM LOANS
19. PROVISIONS
20. BONDS PAYABLE
21. LONG-TERM BANK LOANS
22. OTHER LONG-TERM PAYABLES
23. RETIREMENT BENEFIT PLANS
24. EQUITY
25. SHARE-BASED PAYMENT
26. NET REVENUE
27. OTHER OPERATING INCOME AND EXPENSES, NET
28. OTHER INCOME
29. FINANCE COSTS
30. OTHER GAINS AND LOSSES
31. INCOME TAX
32. EARNINGS PER SHARE
33. ADDITIONAL INFORMATION OF EXPENSES BY NATURE
34. DECONSOLIDATION OF SUBSIDIARY
35. CAPITAL MANAGEMENT
36. FINANCIAL INSTRUMENTS
37. RELATED PARTY TRANSACTIONS
38. PLEDGED ASSETS
39. SIGNIFICANT OPERATING LEASE ARRANGEMENTS
40. SIGNIFICANT CONTINGENT LIABILITIES AND UNRECOGNIZED COMMITMENTS
41. EXCHANGE RATE INFORMATION OF FOREIGN-CURRENCY FINANCIAL ASSETS AND LIABILITIES
42. OPERATING SEGMENTS INFORMATION
43. FIRST-TIME ADOPTION OF TAIWAN-IFRSs
44. ADDITIONAL DISCLOSURES