Annual Reports  >  2013  > Financial Information > Parent Company ...> NOTES TO PARENT COMPANY ONLY FINANCIAL STATEMENTS
Parent Company Only Financial Statements for the Years Ended December 31, 2013 and 2012
and Independent Auditors’ Report
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NOTES TO PARENT COMPANY ONLY 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
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. NOTES AND ACCOUNTS RECEIVABLE, NET
11. INVENTORIES
12. FINANCIAL ASSETS CARRIED AT COST
13. INVESTMENTS ACCOUNTED FOR USING EQUITY METHOD
14. PROPERTY, PLANT AND EQUIPMENT
15. INTANGIBLE ASSETS
16. OTHER ASSETS
17. SHORT-TERM LOANS
18. PROVISIONS
19. BONDS PAYABLE
20. RETIREMENT BENEFIT PLANS
21. EQUITY
22. SHARE-BASED PAYMENT
23. NET REVENUE
24. OTHER OPERATING INCOME AND EXPENSES, NET
25. OTHER INCOME
26. FINANCE COSTS
27. OTHER GAINS AND LOSSES
28. INCOME TAX
29. EARNINGS PER SHARE
30. ADDITIONAL INFORMATION OF EXPENSES BY NATURE
31. LOSS OF CONTROL IN SUBSIDIARY
32. CAPITAL MANAGEMENT
33. FINANCIAL INSTRUMENTS
34. RELATED PARTY TRANSACTIONS
35. SIGNIFICANT OPERATING LEASE ARRANGEMENTS
36. SIGNIFICANT CONTINGENT LIABILITIES AND UNRECOGNIZED COMMITMENTS
37. EXCHANGE RATE INFORMATION OF FOREIGN-CURRENCY FINANCIAL ASSETS AND LIABILITIES
38. FIRST-TIME ADOPTION OF PARENT COMPANY ONLY FINANCIAL STATEMENTS ACCOUNTING STANDARDS
39. ADDITIONAL DISCLOSURES