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  <tw-gaap-ar:AccountantsReportBody contextRef="AsOf20110810"><![CDATA[台達電子工業股份有限公司  公鑒：
    
    台達電子工業股份有限公司及子公司民國100年及99年6月30日之合併資產負債表，
暨民國100年及99年上半年度之合併損益表、合併股東權益變動表及合併現金流量表，業
經本會計師查核竣事。上開合併財務報表之編製係管理階層之責任，本會計師之責任則
為根據查核結果對上開合併財務報表表示意見。
    
    除下段所述者外，本會計師係依照「會計師查核簽證財務報表規則」及中華民國一
般公認審計準則規劃並執行查核工作，以合理確信財務報表有無重大不實表達。此項查
核工作包括以抽查方式獲取財務報表所列金額及所揭露事項之查核證據、評估管理階層
編製財務報表所採用之會計原則及所作之重大會計估計，暨評估財務報表整體之表達。
本會計師相信此項查核工作可對所表示之意見提供合理之依據。
    
    列入上開合併財務報表之部分子公司，其財務報表所列金額及附註十一所揭露之轉
投資事業相關資訊及大陸投資資訊，係依各該公司同期自編未經會計師查核之財務報表
作評價及揭露，該等公司民國100年及99年6月30日之資產總額分別為新台幣5,900,179仟
元及新台幣5,659,539仟元，負債總額分別為新台幣1,758,141仟元及新台幣1,988,685仟
元，各占合併資產負債表中合併資產總額之3.19%及3.36%，及合併負債總額之1.69%及2.
44%；民國100年及99年上半年度之營業收入分別為新台幣3,228,570仟元及新台幣1,897,
052仟元，各占合併損益表中合併營業收入之3.85%及2.48%。此外，台達電子工業股份有
限公司及子公司民國100年及99年上半年度採權益法評價之部分長期股權投資，其所認列
之投資損益及附註十一所揭露之轉投資事業相關資訊及大陸投資資訊，係依各被投資公
司同期自編未經會計師查核之財務報表作評價及揭露，截至民國100年及99年6月30日止
，其相關之長期股權投資餘額分別為新台幣5,271,425仟元及新台幣5,983,748仟元，各
占合併資產總額之2.85%及3.55%；民國100年及99年上半年度分別認列投資收益新台幣28
1,807仟元及新台幣360,042仟元，各占合併稅前淨利之3.56%及3.92%。
    
    依本會計師之意見，除上段所述列入合併財務報表之部分子公司暨採權益法評價之
部分長期股權投資、轉投資事業相關資訊及大陸投資資訊，若能取得各該公司同期經會
計師查核之財務報表而可能須作適當調整及揭露之影響外，第一段所述合併財務報表在
所有重大方面係依照「證券發行人財務報告編製準則」及中華民國一般公認會計原則編
製，足以允當表達台達電子工業股份有限公司及子公司民國100年及99年6月30日之財務
狀況，暨民國100年及99年上半年度之經營成果與現金流量。
    
                                     
                                     
                                     
                                     資  誠  聯  合  會  計  師  事  務  所
                                     
                                               曾惠瑾
                                     會計師          
                                               葉冠妏
                                     
                                     前財政部證券管理委員會
                                     核准簽證文號：(79)台財證(一)第27815號
                                     前財政部證券暨期貨管理委員會
                                     核准簽證文號：(88)台財證(六)第95577號
                                     
                                     中華民國100年8月10日]]></tw-gaap-ar:AccountantsReportBody>
  <tw-gaap-notes:FinancialReportNotes contextRef="From20110101To20110630"><![CDATA[http://doc.twse.com.tw/server-java/t57sb01?step=1&colorchg=1&co_id=2308&year=100&seamon=2&mtype=A&]]></tw-gaap-notes:FinancialReportNotes>
  <tw-gaap-notes:OrganizationAndOperations contextRef="From20110101To20110630"><![CDATA[　　(一)台達電子工業股份有限公司
　　　　1.本公司創立於民國60年4月，並自民國77年12月起在台灣證券交易所掛牌買賣。主要
　　　　　營業項目為從事電腦、資訊、電機、電源供應設備、電子監控系統設備安裝工程及通
　　　　　訊工業零組件及成品之研發、設計、製造和行銷業務。
　　　　2.本公司於民國99年10月28日經董事會決議同意依企業併購法第19條規定，與持股94.
　　　　　89%之子公司進準光學股份有限公司(以下簡稱「進準」)進行簡易合併，合併後進準為
　　　　　消滅公司，本公司為存續公司，合併基準日為民國100年3月1日。
　　　　3.截至民國100年6月30日止，本公司員工人數約為5,500人，包含列入合併財務報表之
　　　　　所有子公司員工人數合計約為77,000人。
　　(二)列入合併財務報表之所有子公司如下：

                                與本                                 本公司直接/間接     
                                公司                                 持股或出資比例      
                                                                -------------------------
      公      司      名       之關係        主要營業項目       100年6月30日  99年6月30日
                 稱                                                                      
      -----------------------  ------  -----------------------  ------------  -----------
      1.Delta International    (註1)   投資事業                    94.00%       94.00%   
      Holding Ltd.(DIH)                                                                  
        (1)Delta Electronics   (註2)   投資事業及提供作業管理      94.00%       94.00%   
      (H.K) Ltd.(DHK)                  服務                                              
            A.台達電子(東莞)   (註3)   經營變壓器及電源供應器      94.00%       94.00%   
      有限公司(台達電子東莞)           等電子產品之製造及銷售                            
                                       業務                                              
            B.台達電子零組件(    "     經營變壓器等電子產品之      (註25)       94.00%   
      東莞)有限公司(台達電子           製造及銷售業務                                    
      零組件)                                                                            


                                與本                                 本公司直接/間接     
                                公司                                 持股或出資比例      
                                                                -------------------------
      公      司      名       之關係        主要營業項目       100年6月30日  99年6月30日
                 稱                                                                      
      -----------------------  ------  -----------------------  ------------  -----------
            C.台達電子電源(東  (註3)   經營電源供應器等電子產      94.00%       94.00%   
      莞)有限公司(台達電子電           品之製造及銷售業務                                
      源)                                                                                
            D.台達電子企業管     "     產品外觀設計等之技術服      94.00%       94.00%   
      理(上海)有限公司(台達企          務業務                                            
      業管理) (原「台達能源技                                                            
      術(上海)有限公司」)                                                                
            E.中達電子(江蘇)     "     經營變壓器及電源供應器      51.70%       51.70%   
      有限公司(中達江蘇)               等電子產品之製造及銷售                            
                                       業務                                              
            F.中達電子零組件(    "     經營變壓器等電子產品之      51.70%       51.70%   
      吳江)有限公司(中達零組           生產及銷售業務                                    
      件)                                                                                
            G.中達光電工業(吳    "     經營專供配合機器使用之      51.70%       51.70%   
      江)有限公司(中達光電)            電子控制設備等之生產及                            
                                       銷售業務                                          
            H.中達視訊(吳江)     "     經營彩色影像投射器等之      51.70%       51.70%   
      有限公司 (中達視訊)              生產及銷售業務                                    
            I.中達電子(蕪湖)     "     經營變壓器及電源供應器      94.00%       94.00%   
      有限公司 (中達蕪湖)              等電子產品之製造及銷售                            
                                       業務                                              
              (A)蕪湖中達科技  (註4)   經營變壓器及電源供應器      94.00%       94.00%   
      有限公司(蕪湖中達科技)           等電子產品之製造及銷售                            
                                       業務                                              
            J.台達電子(郴州)   (註3)   經營變壓器及電源供應器      94.00%       94.00%   
      有限公司 (台達電子郴州)          等電子產品之製造及銷售                            
                                       業務                                              
              (A)郴州台達科技  (註5)   經營變壓器及電源供應器      94.00%       94.00%   
      有限公司(郴州台達科技)           等電子產品之製造及銷售                            
                                       業務                                              
            K.Delta            (註3)   工業自動化產品及通訊設      94.00%          -     
      Electronics                      備用電源管理系統之銷售                            
      International Mexico                                                               
      S.A. DE C.V.(DEIL-MX)                                                              
            L.中達電子貿易(吳    "     電子產品批發及進出口業      94.00%          -     
      江)有限公司(中達貿易)            務，提供安裝及諮詢服務                            
        (2)Delta Electronics   (註2)   經營及銷售電子產品          94.00%       94.00%   
       International Ltd.  (                                                             
      DEIL-Labuan)                                                                       
        (3)Delta Power Sharp     "     提供作業管理服務            94.00%       94.00%   
      Ltd.  (DPS)                                                                        
        (4)DEI Logistics (USA    "     提供海外發貨倉儲作業服      94.00%       94.00%   
      )  Corp.(ALI)                    務                                                
        (5)Delta Electronics     "     經營電源、視訊、零組件      94.00%       94.00%   
      (Japan) Inc. (DEJ)               、機電等產品及材料之買                            
                                       賣                                                
           A.Addtron           (註6)   電腦網路及週邊設備之買      94.00%       94.00%   
      Technology  (Japan),             賣                                                
      Inc. (AT Japan)                                                                    
           B.Delta               "     經營電源、視訊、零組件      94.00%       94.00%   
      Electronics   (Korea)            、機電等產品及材料之買                            
      Inc. (Delta Korea)               賣                                                
        (6)DAC Holding (       (註2)   投資事業                    94.00%       94.00%   
      Cayman) Ltd.  (DAC)                                                                
           A.Delta             (註7)   經營製造及銷售電子產品      94.00%       94.00%   
      Electronics  Mexico                                                                
      S.A. DE C.V.  (DEM)                                                                
           B.Delta Video       (註7)   經營銷售電子產品            94.00%       94.00%   
      Technology Ltd. (DVT)                                                              
        (7)Newton Power Ltd.   (註2)   電源供應器等電子產品之      (註24)       94.00%   
      (NPL)                            研發及銷售                                        
        (8)進準光學(香港)股份  (註8)   投資事業                    96.38%       94.89%   
      有限公司(進準香港)                                                                 
            A.進準光學(江蘇)   (註9)   經營投影機之物鏡、鏡頭      96.38%       94.89%   
      有限公司(進準江蘇)               及光學引擎之產銷業務                              
      2.Delta Networks         (註1)   投資事業                   100.00%       100.00%  
      Holding  Ltd. (DNH)                                                                
        (1)Delta Networks,     (註10)  投資事業                   100.00%       100.00%  
      Inc. (DNI Cayman)                                                                  
           A.達創科技股份有限  (註11)  電腦網路及週邊設備之研      99.98%       99.20%   
      公司 (達創)                      發、設計、製造及銷售                              
             (A)宏道科技股份   (註12)  有線、無線通信機械器材      99.98%        99.20%  
      有限公司 (宏道)                  、電子零組件及通信管制                            
                                       射頻器之製造與買賣                                
           B.DNI Logistics (   (註11)  電腦網路及週邊設備之買     100.00%       100.00%  
      USA)  Corp. (ALN)                賣及進出口業務                                    
           C.Delta Networks      "     電腦網路及週邊設備之買     100.00%       100.00%  
      International Ltd. (             賣及進出口業務                                    
      DNIL-Labuan)                                                                       
           D.Delta Networks (    "     投資事業                   100.00%       100.00%  
      H.K.) Ltd.(DNHK)                                                                   
             (A)達創科技(東莞  (註13)  其他具有接收器具之無線     100.00%       100.00%  
      )有限公司(達創東莞)              電傳輸器具、其他無線電                            
                                       廣播接收機之製造及銷售                            
                                       業務                                              
             (B)德又達網絡通   (註13)  電腦軟體設計業務           100.00%       100.00%  
      訊科技 (上海)有限公司(                                                             
      德又達)                                                                            
      3.Deltronics (           (註1)   經營電源、視訊、零組件     100.00%       100.00%  
      Netherlands) B.V. (DEN)          、機電等產品及材料之買                            
                                       賣                                                
      4.旺能光電股份有限公司(    "     研究、設計、製造銷售太      59.04%       59.09%   
      旺能)                            陽能電池及相關系統等                              
        (1)DelSolar Holding (  (註14)  投資事業                    59.04%       59.09%   
      Cayman)  Ltd. (DSH)                                                                
            A.DelSolar (H.K.)  (註15)  投資事業                    59.04%       59.09%   
       Ltd. (DSHK)                                                                       
              (A)旺能光電(吳   (註16)  研發、設計、生產太陽能      59.04%       59.09%   
      江)有限公司(旺能吳江)            電池、相關模組、系統相                            
                                       關元件以及銷售自產產品                            
            B.DelSolar US      (註15)  投資事業                    59.04%          -     
      Holdings (Delaware)                                                                
      Corporation (DSUS)                                                                 
              (A)DelSolar      (註17)  設計及銷售太陽能系統        59.04%          -     
      Development (Delaware)                                                             
      LLC (DS Delaware)                                                                  
                 a.DSS-RAL     (註18)  太陽能系統專案承包及執      59.04%          -     
      LLC (DSS)                        行                                                
                 b.DSS-USF-    (註18)  太陽能系統專案承包及執      59.04%          -     
      PHX LLC (DSSU)                   行                                                
        (2)DelSolar Holding    (註14)  投資事業                    59.04%          -     
      Singapore Pte. Ltd.  (                                                             
      DSH-SG)                                                                            
            A.DelSolar India   (註19)  太陽能系統專案承包及執      59.04%          -     
      EPC Company Private              行                                                
      Ltd. (DS India)                                                                    
      5.進準光學股份有限公司(  (註1)   光電元件、光電產品及其      (註26)       94.89%   
      進準)                            周圍設備製造加工組裝及                            
                                       買賣                                              
      6.新能微電子股份有限公     "     積體電路設計、測試及資      75.80%       80.00%   
      司(新能)                         訊軟體服務                                        
      7.乾坤科技股份有限公司(    "     薄膜光電元件等之研究、     100.00%       100.00%  
      乾坤)                            開發、生產、製造與銷售                            
        (1)Fairview Asset      (註20)  投資事業                   100.00%       100.00%  
      Ltd. (Fairview)                                                                    
            A.Grandview        (註21)  投資事業                   100.00%       100.00%  
      Holding Ltd. (Grandview                                                            
      )                                                                                  
              (A)Cyntec        (註22)  投資事業                   100.00%       100.00%  
      Holding  (H.K.) Ltd.(                                                              
      CHK)                                                                               
                 a.華騰電子科  (註23)  研發、生產新型電子元器     100.00%       100.00%  
      技 (蘇州)有限公司(華騰)          件，銷售自產產品，從事                            
                                       與生產產品同類商品的批                            
                                       發及進出口業務                                    


                                與本                                 本公司直接/間接     
                                公司                                 持股或出資比例      
                                                                -------------------------
      公      司      名       之關係        主要營業項目       100年6月30日  99年6月30日
                 稱                                                                      
      -----------------------  ------  -----------------------  ------------  -----------
                 b.吳江華豐電  (註23)  研發、生產新型電子元器     100.00%       100.00%  
      子科技有限公司 (華豐)            件(片式元器件、敏感元器                           
                                       件、混合集成電路)，銷售                           
                                       自產產品，從事與生產產                            
                                       品同類商品的批發及進出                            
                                       口業務                                            
              (B)Cyntec        (註22)  貿易業                     100.00%       100.00%  
      International  Ltd.(CIL                                                            
      -Labuan)                                                                           
      8.達爾生技股份有限公司(  (註1)   醫療器材製造、批發與銷     100.00%       100.00%  
      達爾)                            售                                                
      9.台達資本股份有限公司     "     投資事業                   100.00%          -     
      (台達資本)                                                                         
      10.Delta Electronics       "     經營及銷售電子產品         100.00%          -     
      Int'l  (Singapore) Pte.                                                            
       Ltd.  (DEIL-SG)                                                                   

　　　　(註1)本公司持有其表決權股份超過50%。
　　　　(註2)係DIH之子公司。
　　　　(註3)係DHK之子公司。
　　　　(註4)係中達蕪湖之子公司。
　　　　(註5)係台達電子郴州之子公司。
　　　　(註6)係DEJ之子公司。
　　　　(註7)係DAC之子公司。
　　　　(註8)原係進準之子公司，民國99年7月1日現金增資由DIH取得60.38%之股權，剩餘39.
　　　　　　　62%之股權因進準簡易合併案於民國100年3月1日起轉入本公司。
　　　　(註9)係進準香港之子公司。
　　　　(註10)係DNH之子公司。
　　　　(註11)係DNI Cayman之子公司。
　　　　(註12)係達創之子公司。
　　　　(註13)係DNHK之子公司。
　　　　(註14)係旺能之子公司。
　　　　(註15)係DSH之子公司。
　　　　(註16)係DSHK之子公司。
　　　　(註17)係DSUS之子公司。
　　　　(註18)係DS Delaware之子公司。
　　　　(註19)係DSH-SG之子公司。
　　　　(註20)係乾坤之子公司。
　　　　(註21)係Fairview之子公司。
　　　　(註22)係Grandview之子公司。
　　　　(註23)係CHK之子公司。
　　　　(註24)業於民國99年度第三季決議結束營業並於民國100年度第二季清算完結，故未再
　　　　　　　納入合併財務報表之編製範圍。
　　　　(註25)業於民國99年11月19日與台達電子東莞合併，合併後該公司業已消滅。
　　　　(註26)業於民國100年3月1日與本公司進行簡易合併，合併後該公司業已消滅。
　　　　1.列入本公司合併財務報表之子公司，除乾坤、旺能、DIH、DNH及DEIL-SG民國100年上
　　　　　半年度；乾坤、旺能、DIH及DNH民國99年上半年度財務報表係依經會計師查核之財務
　　　　　報表所編製外，其餘子公司及其孫公司均係依其自編未經會計師查核之財務報表所編
　　　　　製，其民國100年及99年6月30日之資產總額分別為$1,111,512及$872,900，負債總額
　　　　　分別為$87,414及$414,704，各占本公司及子公司合併資產總額之0.60%及0.52%，及合
　　　　　併負債總額之0.08%及0.51%，民國100年及99年上半年度之營業收入為$383,987及$30
　　　　　5,356，分別占本公司及子公司合併營業收入之0.46%及0.40%。
　　　　2.列入DIH合併財務報表之子公司，除DHK、DEIL-Labuan、台達電子東莞、台達電子電
　　　　　源、中達視訊、中達江蘇、中達零組件、中達光電、中達蕪湖、蕪湖中達科技、台達
　　　　　電子郴州、郴州台達科技及ALI民國100年上半年度財務報表；DHK、DEIL-Labuan、台
　　　　　達電子東莞、台達電子零組件、台達電子電源、中達視訊、中達江蘇、中達零組件、
　　　　　中達光電、中達蕪湖及ALI民國99年上半年度財務報表係依經會計師查核之財務報表所
　　　　　編製外，其餘子公司均係依其自編未經會計師查核之財務報表所編製，該等公司民國
　　　　　100年及99年6月30日之資產總額分別為$3,865,946及$3,965,794，負債總額分別為$1
　　　　　,428,387及$1,182,746，各占本公司及子公司合併資產總額2.09%及2.35%，及合併負
　　　　　債總額之1.38%及1.45%；民國100年及99年上半年度之營業收入分別為$1,370,648及$
　　　　　610,482，分別占本公司及子公司合併營業收入之1.63%及0.80%。
　　　　3.列入DNH合併財務報表之子公司，除ALN及宏道民國100年及99年上半年度財務報表係
　　　　　依其自編未經會計師查核之財務報表所編製者外，餘係依會計師查核之財務報表所編
　　　　　製。該未經會計師查核之財務報表，民國100年及99年6月30日之資產總額分別為$922
　　　　　,721及$820,845，負債總額分別為$242,340及$391,235，各占本公司及子公司合併資
　　　　　產總額之0.50%及0.49%，及合併負債總額之0.23%及0.48%；民國100年及99年上半年度
　　　　　之營業收入分別為$1,473,935及$981,214，分別占本公司及子公司合併營業收入之1.
　　　　　76%及1.28%。
　　(三)列入本期合併財務報表之子公司增減變動情形
　　　　1.本期合併財務報表增加之子公司如下：

                            與本                           本公司直接/間接                
                            公司                               持股或出資比例             
                                                         -------------------------        
        公  司  名  稱     之關係      主要營業項目      100年6月30日  99年6月30日   備註 
     --------------------  ------  --------------------  ------------  -----------  ------
     台達資本股份有限公司  (註1)   投資事業                100.00%          -         -   
     (台達資本)                                                                           
     Delta Electronics     "       經營及銷售電子產品      100.00%          -         -   
     Int'l (Singapore)                                                                    
     Pte. Ltd. (DEIL-SG)                                                                  
     Delta Electronics     (註2)   工業自動化產品及通訊     94.00%          -         -   
     International Mexico          設備用電源管理系統之                                   
      S.A. DE C.V. (DEIL-          銷售                                                   
     MX)                                                                                  
     中達電子貿易(吳江)有  "       電子產品批發及進出口     94.00%          -         -   
     限公司(中達貿易)              業務，提供安裝及諮詢                                   
                                   服務                                                   
     DelSolar US Holdings  (註3)   投資事業                 59.04%          -         -   
      (Delaware)                                                                          
     Coporation (DSUS)                                                                    
     DelSolar Development  (註4)   設計及銷售太陽能系統     59.04%          -         -   
      (Delaware) LLC (DS                                                                  
     Delaware)                                                                            


                            與本                           本公司直接/間接                
                            公司                               持股或出資比例             
                                                         -------------------------        
        公  司  名  稱     之關係      主要營業項目      100年6月30日  99年6月30日   備註 
     --------------------  ------  --------------------  ------------  -----------  ------
     DSS-RAL LLC (DSS)     (註5)   太陽能系統專案承包及     59.04%          -         -   
                                   執行                                                   
     DSS-USF-PHX LLC (     "       "                        59.04%          -         -   
     DSSU)                                                                                
     DelSolar Holding      (註6)   投資事業                 59.04%          -         -   
     Singapore Pte. Ltd.                                                                  
     (DSH-SG)                                                                             
     DelSolar India EPC    (註7)   太陽能系統專案承包及     59.04%          -         -   
     Company Private Ltd.          執行                                                   
      (DS India)                                                                          

　　　　　(註1)本公司持有其表決權股份超過50%。
　　　　　(註2)係DHK之子公司。 
　　　　　(註3)係DSH之子公司。
　　　　　(註4)係DSUS之子公司。
　　　　　(註5)係DS Delaware之子公司。
　　　　　(註6)係旺能之子公司。
　　　　　(註7)係DSH-SG之子公司。
　　　　2.本期合併財務報表減少之子公司：

                            與本                           本公司直接/間接                
                            公司                              持股或出資比例              
                                                         -------------------------        
        公  司  名  稱     之關係        業務性質        100年6月30日  99年6月30日   備註 
     --------------------  ------  --------------------  ------------  -----------  ------
     Newton Power Ltd. (   (註1)   電源供應器等電子產品      (註2)       94.00%       -   
     NPL)                          之研發與銷售                                           
     台達電子零組件(東莞)  (註3)   經營變壓器等電子產品      (註4)       94.00%       -   
     有限公司(台達電子零           之製造及銷售業務                                       
     組件)                                                                                
     進準光學股份有限公司  (註5)   光電元件、光電產品及      (註6)       94.89%       -   
     (進準)                        其周圍設備製造加工組                                   
                                   裝及買賣                                               

　　　　　(註1)係DIH之子公司。
　　　　　(註2)業於民國99年度第三季決議結束營業並於民國100年度第二季清算完結，故未再
　　　　　　　　納入合併財務報表之編製範圍。
　　　　　(註3)係DHK之子公司。
　　　　　(註4)業於民國99年11月19日與台達電子東莞合併，合併後該公司業已消滅。
　　　　　(註5)本公司持有其表決權股份超過50%。
　　　　　(註6)業於民國100年3月1日與本公司進行簡易合併，合併後該公司業已消滅。
　　(四)未列入本期合併財務報表之子公司：不適用。
　　(五)子公司會計期間不同之調整及處理方式：不適用。
　　(六)子公司會計政策與本公司不同之情形：不適用。
　　(七)國外子公司營業之特殊風險：不適用。
　　(八)子公司將資金移轉予本公司之能力受重大限制者，該限制之本質與程度說明：不適用
　　　　。
　　(九)子公司持有母公司發行證券之內容：不適用。
　　(十)子公司發行轉換公司債及新股之有關資料：子公司並無發行轉換公司債及新股對母公
　　　　司股東權益影響重大者。
]]></tw-gaap-notes:OrganizationAndOperations>
  <tw-gaap-notes:StatementOfFinancialStatementsPreparedInAccordanceWithRelatedRegulationsAndGenerallyAcceptedAccountingPrinciples contextRef="From20110101To20110630"><![CDATA[　　本合併財務報表係依照「證券發行人財務報告編製準則」及中華民國一般公認會計原則編
　　製。重要會計政策彙總說明如下：

]]></tw-gaap-notes:StatementOfFinancialStatementsPreparedInAccordanceWithRelatedRegulationsAndGenerallyAcceptedAccountingPrinciples>
  <tw-gaap-notes:BasisForPreparationOfTheConsolidatedFinancialStatements contextRef="From20110101To20110630"><![CDATA[　　　　本公司對於直接或間接持有表決權之股份超過50%以上之被投資公司及符合有控制能力
　　　　之條件者將全數納入合併財務報表編製個體，並每季編製合併財務報表。對於期中取得
　　　　子公司之控制能力者，自取得控制力之日起，開始將子公司之收益及費損編入合併損益
　　　　表；對於期中喪失對子公司控制力之日起，終止將子公司之收益及費損編入合併損益表
　　　　，且不予追溯重編以前年度合併損益表。
　　　　本公司與合併子公司相互間重大交易事項及資產負債表科目餘額予以沖銷。

]]></tw-gaap-notes:BasisForPreparationOfTheConsolidatedFinancialStatements>
  <tw-gaap-notes:ForeignCurrencyTransactionsAndTranslationOfForeignCurrencyFinancialStatements contextRef="From20110101To20110630"><![CDATA[　　　　海外子公司財務報表於轉換時，所有資產及負債科目均按資產負債表日之匯率換算，股
　　　　東權益中除期初保留盈餘以上期期末換算後之餘額結轉外，其餘均按歷史匯率換算；股
　　　　利按宣告日之匯率換算，損益科目按加權平均匯率換算。換算所產生之差額，列入「累
　　　　積換算調整數」，作為股東權益之調整項目。

　　　　1.外幣交易按交易當日之即期匯率作為入帳基準，其與實際收付時之兌換差異，列為當
　　　　　年度損益。
　　　　2.期末就外幣貨幣性資產或負債餘額，按資產負債表日之即期匯率評價調整，因調整而
　　　　　產生之兌換差額列為當年度損益。
　　　　3.期末就外幣非貨幣性資產或負債餘額，屬依公平價值衡量且變動列入損益者，按資產
　　　　　負債表日之即期匯率評價調整，因調整而產生之兌換差額列為當年度損益；屬依公平
　　　　　價值衡量且變動列入股東權益調整項目者，按資產負債表日之即期匯率評價調整，因
　　　　　調整而產生之兌換差額，列為股東權益調整項目；屬非依公平價值衡量者，則按交易
　　　　　日之歷史匯率衡量。

]]></tw-gaap-notes:ForeignCurrencyTransactionsAndTranslationOfForeignCurrencyFinancialStatements>
  <tw-gaap-notes:UseOfEstimates contextRef="From20110101To20110630"><![CDATA[　　　　　　本公司於編製合併財務報表時，業已依照中華民國一般公認會計原則之規定，對合併
　　　　　　財務報表所列金額及或有事項，作必要之衡量、評估與揭露，其中包括若干假設及估
　　　　　　計之採用，惟該等假設及估計與實際結果可能存有差異。

]]></tw-gaap-notes:UseOfEstimates>
  <tw-gaap-notes:ClassificationOfCurrentAndNoncurrentAssetsAndLiabilities contextRef="From20110101To20110630"><![CDATA[　　　　1.資產符合下列條件之一者，列為流動資產；資產不屬於流動資產者為非流動資產：
　　　　　(1)因營業所產生之資產，預期將於正常營業週期中變現、消耗或意圖出售者。
　　　　　(2)主要為交易目的而持有者。
　　　　　(3)預期於資產負債表後十二個月內將變現者。
　　　　　(4)現金或約當現金，但於資產負債表日後逾十二個月以交換、清償負債或受有其他限
　　　　　　　制者除外。
　　　　2.負債符合下列條件之一者，列為流動負債；負債不屬於流動負債者為非流動負債：
　　　　　(1)因營業而發生之債務，預期將於正常營業週期中清償者。
　　　　　(2)主要為交易目的而發生者。
　　　　　(3)須於資產負債表日後十二個月內清償者。
　　　　　(4)不能無條件延期至資產負債表後逾十二個月清償之負債。

]]></tw-gaap-notes:ClassificationOfCurrentAndNoncurrentAssetsAndLiabilities>
  <tw-gaap-notes:CashAndCashEquivalents contextRef="From20110101To20110630"><![CDATA[　　　　約當現金係指同時具備下列條件之短期且具高度流動性之投資：
　　　　1.隨時可轉換成定額現金者。
　　　　2.即將到期且利率變動對其價值之影響甚少者。
　　　　本公司現金流量表係以現金及約當現金之基礎所編製。

]]></tw-gaap-notes:CashAndCashEquivalents>
  <tw-gaap-notes:FinancialAssetsAndLiabilitiesAtFairValueThroughProfitOrLoss contextRef="From20110101To20110630"><![CDATA[　　　　1.衍生性商品及可轉換公司債係採交割日會計，於原始認列時，將金融商品以公平價值
　　　　　衡量。
　　　　2.公平價值變動列入損益之金融資產與負債係以公平價值評價，且其價值變動列為當期
　　　　　損益。上市/上櫃股票係以資產負債表日公開市場之收盤價為公平價值。若可轉換公司
　　　　　債係為民國99年10月8日財團法人中華民國會計研究發展基金會(99)基秘字第256號函
　　　　　「私募轉換公司債會計處理疑義」發布前取得者，混合商品之嵌入式衍生性金融商品
　　　　　無法可靠衡量其公平價值時，則以成本衡量。
　　　　3.本公司指定公平價值變動列入損益之金融資產與負債者，係符合下列條件之一：
　　　　  (1)係為混合商品。
　　　　  (2)該指定可消除或重大減少會計衡量或認列之不一致。
　　　　  (3)係依本公司明訂之風險管理或投資策略共同管理，並以公平價值基礎評價績效目
　　　　　　　的所作之指定。

]]></tw-gaap-notes:FinancialAssetsAndLiabilitiesAtFairValueThroughProfitOrLoss>
  <tw-gaap-notes:AvailableForSaleFinancialAssets contextRef="From20110101To20110630"><![CDATA[　　　　1.屬權益性質之投資係採交易日會計；於原始認列時，將金融商品以公平價值衡量，並
　　　　　加計取得之交易成本。
　　　　2.備供出售金融資產係以公平價值評價，且其價值變動列為股東權益調整項目，累積利
　　　　　益或損失於金融資產除列時，列入當期損益。上市/上櫃股票係以資產負債表日公開市
　　　　　場之收盤價為公平價值。
　　　　3.若有減損之客觀證據，則認列減損損失。若後續期間減損金額減少，屬權益商品之減
　　　　　損減少金額，認列為股東權益調整項目；屬債務商品之減損減少金額，若明顯與認列
　　　　　減損後發生之事件有關，則予以迴轉並認列為當期損益。

]]></tw-gaap-notes:AvailableForSaleFinancialAssets>
  <tw-gaap-notes:HedgeAccounting contextRef="From20110101To20110630"><![CDATA[　　　　　符合適用避險會計之所有條件時，依據不同之避險關係以互抵方式認列避險工具及被
　　　　　避險項目之公平價值變動所產生之損益影響數，其會計處理方式如下:
　　　　　1.公平價值避險:避險工具以公平價值再衡量，或帳面價值因匯率變動所產生之損益，
　　　　　　立即認列為當期損益；被避險項目因所規避之風險而產生之利益或損失，係調整被避
　　　　　　險項目之帳面價值並立即認列為當期損益。
　　　　　2.現金流量避險:避險工具損益認列為股東權益調整項目。有關預期交易說明如下:
　　　　　　(1)若被避險之預期交易將導致認列金融資產或金融負債，則將原列為股東權益調整
　　　　　　　　項目之損益，於所認列資產或負債影響損益之期間內，重分類為當期損益，並於被
　　　　　　　　避險之預期交易影響淨損益時，將前述直接認列為股東權益調整項目之損益轉列為
　　　　　　　　當期損益。
　　　　　　(2)若被避險之預期交易將導致認列非金融資產或非金融負債，則原列為股東權益調
　　　　　　　　整項目之損益，於該資產或負債影響損益之期間轉列為當期損益。

]]></tw-gaap-notes:HedgeAccounting>
  <tw-gaap-notes:FinancialAssetsMeasuredAtCost contextRef="From20110101To20110630"><![CDATA[　　　　1.採交易日會計，於原始認列時，將金融商品以公平價值衡量，並加計取得或發行之交
　　　　　易成本。
　　　　2.以成本衡量之金融資產若有減損之客觀證據，則認列減損損失，此減損金額不予迴轉
　　　　　。
　　　　3.私募普通股為民國99年10月8日財團法人中華民國會計研究發展基金會(99)基秘字第
　　　　　256號函「私募轉換公司債會計處理疑義」發布前所取得者，依民國95年10月5日財團
　　　　　法人中華民國會計研究發展基金會(95)基秘字第243號函「買賣受限之金融資產會計處
　　　　　理疑義」之規定，視為不具活絡市場公開報價之金融商品，並以成本衡量；於民國99
　　　　　年10月8日以後所取得者，則以公平價值評價並分類為交易目的金融資產或備供出售金
　　　　　融資產。

]]></tw-gaap-notes:FinancialAssetsMeasuredAtCost>
  <tw-gaap-notes:BondInvestmentsWithNoActiveMarket contextRef="From20110101To20110630"><![CDATA[　　　　1.採交割日會計，於原始認列時，將金融商品以公平價值衡量，並加計取得或發行之交
　　　　　易成本。
　　　　2.無活絡市場之債券投資係以攤銷後成本衡量。
　　　　3.若有減損之客觀證據，則認列減損損失。若後續期間減損金額減少，且明顯與認列減
　　　　　損後發生之事件有關，則予以迴轉並認列為當期損益，該迴轉不使帳面價值大於未認
　　　　　列減損情況下之攤銷後成本。

]]></tw-gaap-notes:BondInvestmentsWithNoActiveMarket>
  <tw-gaap-notes:NotesAndAccountsReceivableOtherReceivable contextRef="From20110101To20110630"><![CDATA[　　　　　1.應收票據及帳款係因出售商品或勞務而發生之債權，其他應收款係不屬於應收票據
　　　　　　及帳款之其他應收款項。應收票據及帳款、其他應收款原始認列以公平價值衡量。
　　　　　2.自民國100年1月1日起本公司及子公司於資產負債表日評估是否存在客觀證據，顯示
　　　　　　重大個別金融資產發生減損，以及非屬重大之個別金融資產單獨或共同發生減損。若
　　　　　　有減損之客觀證據，則認列減損損失。減損金額為金融資產之帳面價值與其估計未來
　　　　　　現金流量採原始有效利率折現之現值間之差額。若後續期間減損金額減少，而該減少
　　　　　　明顯與認列減損後發生之事件有關，則迴轉先前認列之金融資產減損金額，該迴轉不
　　　　　　應使金融資產帳面金額大於未認列減損情況下之攤銷後成本，迴轉之金額認列於當期
　　　　　　損益。
　　　　　3.民國99年度(含)以前，本公司及子公司備抵呆帳會計政策如下：
　　　　　  (1)備抵呆帳係依據過去實際發生壞帳之經驗，衡量資產負債表日應收票據、應收帳
　　　　　　　　款及其他應收款等各項債權之帳齡情形及其收回可能性，予以評估提列。
　　　　　  (2)以帳齡分析法提列備抵呆帳之金額係依照逾期應收帳款金額乘以提列比率，每月
　　　　　　　　提列一次，逾期應收帳款金額之計算以逾期應收款日為基準，其提列比率如下：

          逾期金額                                                                   
          天數區間  1~15天  16~30天  31~60天  61~90天  91~180天  181~365天  365天以上
          --------  ------  -------  -------  -------  --------  ---------  ---------
          提列比率   不提     0.5%     2.5%     15%      25%        50%       100%   

　　　　　　(3)對關係人之應收帳款於超過正常授信期間時即轉列其他應收款，並逐筆衡量其收
　　　　　　　　回可能性予以評估提列備抵呆帳。

]]></tw-gaap-notes:NotesAndAccountsReceivableOtherReceivable>
  <tw-gaap-notes:ImpairmentOfNonFinancialAsset contextRef="From20110101To20110630"><![CDATA[　　　　　1.本公司於資產負債表日針對有減損跡象之資產，估計其可回收之金額，當可回收金
　　　　　　額低於其帳面價值時，則認列減損損失。可回收金額係指一項資產之淨公平價值或其
　　　　　　使用價值，兩者較高者。
　　　　　2.當以前年度認列資產減損之情況不再存在時，則在以前年度提列損失金額之範圍內
　　　　　　予以迴轉，已認列之商譽減損損失不迴轉。

]]></tw-gaap-notes:ImpairmentOfNonFinancialAsset>
  <tw-gaap-notes:Inventories contextRef="From20110101To20110630"><![CDATA[　　　　　存貨採永續盤存制，成本計算平時按標準成本入帳，期末將當期發生之各項差異，分
　　　　　攤至存貨及銷貨成本中。期末存貨採成本與淨變現價值孰低衡量，比較成本與淨變現
　　　　　價值孰低時，採逐項比較法。淨變現價值係指在正常情況下之估計售價減除至完工尚
　　　　　需投入之成本及推銷費用後之餘額。

]]></tw-gaap-notes:Inventories>
  <tw-gaap-notes:LongTermInvestmentsUnderEquityMethod contextRef="From20110101To20110630"><![CDATA[　　　　　1.採權益法之長期投資
　　　　　　(1)持有被投資公司有表決權股份比例達20%以上或具有重大影響力者
　　　　　　   ，採權益法評價。自民國95年度起，投資成本與股權淨值之差額，如屬投資成本
　　　　　　　　超過所取得可辨認淨資產公平價值，將超過部分列為商譽，並於每年定期執行減損
　　　　　　　　測試，以前年度攤銷者，不再追溯調整；若所取得可辨認淨資產公平價值超過投資
　　　　　　　　成本，則差額就非流動資產分別將其公平價值等比例減少之，若減少至零仍有差額
　　　　　　　　時，則為負商譽，將該差額列為非常利益，惟民國94年12月31日前產生之負商譽仍
　　　　　　　　繼續攤銷。
　　　　　　(2)被投資公司間產生投資架構調整交易時，係依財團法人中華民國會計研究發展基
　　　　　　　　金會民國92年2月25日(92)基秘字第047號函「母子孫公司間股權移轉衍生之會計問
　　　　　　　　題」之規定，以調整標的之長期投資帳面價值作為取得成本，支付及取得現金超過
　　　　　　　　或低於取得成本部份調整為資本公積或保留盈餘。
　　　　　　(3)海外投資按權益法評價時，被投資公司財務報表轉換所產生之「累積換算調整數
　　　　　　　　」作為本公司股東權益之調整項目。
　　　　　　(4)對於被投資公司發放現金股利，係於除息日貸記「長期投資」。
　　　　　2.人壽保險現金解約價值
　　　　　　含儲蓄性質之人壽保險，所支付之保險費如屬現金解約價值部分，列為當期保險費用
　　　　　　之減項，並增加人壽保險現金解約價值之帳面價值。

]]></tw-gaap-notes:LongTermInvestmentsUnderEquityMethod>
  <tw-gaap-notes:PropertyPlantAndEquipmentAssetsLeasedToOthersAndIdleAssets contextRef="From20110101To20110630"><![CDATA[　　　　　1.除依法辦理資產重估價之項目外，固定資產以取得之成本作為入帳基礎。
　　　　　2.折舊除租賃改良係依合約期間採平均法攤提外，餘依估計耐用年限加計一年殘值，
　　　　　　採平均法計算。到期已折足但仍繼續使用之資產，預留殘值部份仍繼續按估計剩餘耐
　　　　　　用年限提列折舊。
　　　　　　本公司及子公司自民國90年度起對於新購入固定資產之折舊，係依估計耐用年限並預
　　　　　　留當地記帳貨幣1元為殘值，採平均法計算。
　　　　　　各項資產之耐用年數，除房屋及建築為5~55年外，其餘固定資產為2~8年。
　　　　　3.凡支出效益及於以後各期之重大改良或大修支出列為資本支出，經常性維護或修理
　　　　　　支出則列為當期費用。資產出售或報廢時，其成本與累計折舊分別轉銷，處分損益列
　　　　　　為當期營業外收支項下。
　　　　　4.出租資產依其帳面價值轉列其他資產項下，當期提列之折舊費用列於營業外支出。
　　　　　5.固定資產發生閒置或已無使用價值時，按其淨公平價值或帳面價值較低者，轉列其
　　　　　　他資產，差額列為當期損失，當期提列之折舊費用列為營業外支出。

]]></tw-gaap-notes:PropertyPlantAndEquipmentAssetsLeasedToOthersAndIdleAssets>
  <tw-gaap-notes:IntangibleAssets contextRef="From20110101To20110630"><![CDATA[　　　　　1.因併購所產生之商譽，依新修訂財務會計準則公報第二十五號「企業合併-購買法之
　　　　　　會計處理」之規定，商譽不攤銷且續後每年定期進行減損測試。
　　　　　2.子公司於大陸地區所取得之土地使用權，依法定年限或合約年限採直線法攤銷。
　　　　　3.商譽及土地使用權以外無形資產係專利權、客戶關係及技術授權金，採直線法攤銷
　　　　　　，攤銷年限為3～12年。

]]></tw-gaap-notes:IntangibleAssets>
  <tw-gaap-notes:DeferredChargesAssets contextRef="From20110101To20110630"><![CDATA[　　　　　以取得成本為入帳基礎，按估計效益年數採平均法攤提。

]]></tw-gaap-notes:DeferredChargesAssets>
  <tw-gaap-notes:PensionPlan contextRef="From20110101To20110630"><![CDATA[　　　　　1.退休金辦法屬確定給付退休辦法者，係依據精算結果認列淨退休金成本，淨退休金
　　　　　　成本包括當期服務成本、利息成本、基金資產之預期報酬及未認列過渡性淨給付義務
　　　　　　與退休金損失之攤銷數。未認列過渡性淨給付義務按平均剩餘攤銷年限攤提。編製期
　　　　　　中報表時，最低退休金負債重新按續後淨退休金成本及基金提撥數額調整之。
　　　　　2.退休金辦法屬確定提撥退休辦法者，則依權責發生基礎將應提撥之退休基金數額認
　　　　　　列為當期之退休金成本。

]]></tw-gaap-notes:PensionPlan>
  <tw-gaap-notes:IncomeTax contextRef="From20110101To20110630"><![CDATA[　　　　　　1.所得稅之會計處理採跨期間與同期間之所得稅分攤，以前年度溢低估之所得稅，列
　　　　　　　為當期所得稅費用之調整項目。當稅法修正時，於公布日之年度按新規定將遞延所
　　　　　　　得稅負債或資產重新計算因而產生之遞延所得稅負債或資產變動影響數，列入當期
　　　　　　　繼續營業部門之所得稅費用(利益)。
　　　　　　2.本公司與台灣子公司之未分配盈餘依所得稅法加徵10%之營利事業所得稅，於股東
　　　　　　　會決議分配盈餘後列為當期費用。
　　　　　　3.本公司與台灣子公司依「所得基本稅額條例」計算之一般所得稅額高於或等於基本
　　　　　　　稅額者，則當年度應繳納之所得稅，應按所得稅法及其他相關法令規定計算認定之
　　　　　　　；反之，一般所得稅額低於基本稅額者，其應繳納之所得稅，除按所得稅法及其他
　　　　　　　相關法律計算認定外，應另就基本稅額與一般所得稅額之差額認定之。前開差額，
　　　　　　　不得以其他法律規定之投資抵減稅額減除之。 

]]></tw-gaap-notes:IncomeTax>
  <tw-gaap-notes:ShareBasedPayment contextRef="From20110101To20110630"><![CDATA[　　　　　　1.員工認股權證之給與日於民國93年1月1日(含)至民國96年12月31日(含)者，係依中
　　　　　　　華民國會計研究發展基金會(92)基秘字第070、071、072號函「員工認股權證之會計
　　　　　　　處理」之規定，採用內含價值法認列費用，並揭露採用公平價值法之擬制本期淨利
　　　　　　　及每股盈餘資訊。
　　　　　　2.因企業合併而繼受被收購公司股份基礎給付協議，改由收購公司權益商品交割者，
　　　　　　　其所給與權益商品之公平價值衡量所取得之員工勞務，屬已既得部份，認列為收購
　　　　　　　成本；屬尚未既得部份，依民國97年1月18日財團法人中華民國會計研究發展基金會
　　　　　　　(97)基秘字第017號函「聯屬公司間或股東提供之股份基礎給付交易會計處理疑義」
　　　　　　　之規定，於剩餘既得期間認列為被收購公司薪資費用。

]]></tw-gaap-notes:ShareBasedPayment>
  <tw-gaap-notes:EmployeeBonusAndRemunerationsPaidToDirectorsAndSupervisors contextRef="From20110101To20110630"><![CDATA[　　　　　　本公司及子公司員工分紅及董監酬勞成本，依民國96年3月16日財團法人中華民國會
　　　　　　計研究發展基金會(96)基秘字第052號函「員工分紅及董監酬勞會計處理」之規定，
　　　　　　於具法律義務或推定義務且金額可合理估計時，認列為費用及負債。惟若董事會決議
　　　　　　配發金額與估列數有重大差異則追溯調整當年度損益金額，嗣後股東會決議實際配發
　　　　　　金額與估列金額有差異時，則列為次年度之損益。另依民國97年3月31日財團法人中
　　　　　　華民國會計研究發展基金會(97)基秘字第127號函「上市上櫃公司員工分紅股數計算
　　　　　　基準」，本公司以財務報告年度之次年度股東會決議日前一日之收盤價，並考慮除權
　　　　　　除息影響後之金額，計算股票紅利之股數。

]]></tw-gaap-notes:EmployeeBonusAndRemunerationsPaidToDirectorsAndSupervisors>
  <tw-gaap-notes:RevenueRecognition contextRef="From20110101To20110630"><![CDATA[　　　　　　1.收入通常於已實現或可實現且已賺得時認列。相關成本配合收入於發生時承認。費
　　　　　　　用則依權責發生制於發生時認列為當期費用。
　　　　　　2.部分軟體及太陽能電池模組安裝收入，於同時符合下列條件時依交易完成之程度認
　　　　　　　列收入，並將已發生之成本當期認列為成本，若交易結果顯示預計將發生虧損時，
　　　　　　　立即認列損失：
　　　　　　　(1)收入金額可靠衡量；
　　　　　　　(2)與交易有關之經濟效益很有可能流向企業；
　　　　　　　(3)與交易相關之已發生及即將發生之成本能可靠衡量；
　　　　　　　(4)交易於資產負債表日之完成程度能可靠衡量。

]]></tw-gaap-notes:RevenueRecognition>
  <tw-gaap-notes:OperatingSegment contextRef="From20110101To20110630"><![CDATA[　　　　　　本公司營運部門資訊係以提供給營運決策者之內部報告評估一致之資訊報導。營運決
　　　　　　策者負責分配資源予營運部門並評估其績效。

]]></tw-gaap-notes:OperatingSegment>
  <tw-gaap-notes:BusinessCombination contextRef="From20110101To20110630"><![CDATA[　　　　　企業併購係依照財務會計準則公報第二十五號「企業合併-購買法」之會計處理，以收
　　　　　購價款並加計相關收購之直接成本為收購價格，減除取得之可辨認淨資產公平價值之
　　　　　差額，認列為商譽。其中收購價格之分攤期間不得超過收購日後一年。

]]></tw-gaap-notes:BusinessCombination>
  <tw-gaap-notes:Others contextRef="From20110101To20110630">
    <tw-gaap-notes:Item contextRef="From20110101To20110630"><![CDATA[交割日會計]]></tw-gaap-notes:Item>
    <tw-gaap-notes:Description contextRef="From20110101To20110630"><![CDATA[　　　　採用交割日會計時，對於交易日及交割日/資產負債表日間公平價值之變動，屬以成本
　　　　或攤銷後成本衡量者，不予認列；屬以公平價值衡量且公平價值變動認列為損益者，認
　　　　列為當期損益；屬備供出售者，則認列為股東權益調整項目。
]]></tw-gaap-notes:Description>
  </tw-gaap-notes:Others>
  <tw-gaap-notes:Others contextRef="From20110101To20110630">
    <tw-gaap-notes:Item contextRef="From20110101To20110630"><![CDATA[每股盈餘]]></tw-gaap-notes:Item>
    <tw-gaap-notes:Description contextRef="From20110101To20110630"><![CDATA[　　　　　　1.本公司之資本結構為複雜資本結構，依財務會計準則公報第二十四號「每股盈餘」
　　　　　　　之規定，在損益表上應分別列示基本每股盈餘及稀釋每股盈餘。有關每股盈餘之計
　　　　　　　算方式如下：
　　　　　　　(1)基本每股盈餘：係以本期淨利除以加權平均流通在外股數計算之。
　　　　　　　(2)稀釋每股盈餘：其計算方式與基本每股盈餘相同，惟係假設所有具有稀釋作用之
　　　　　　　　　潛在普通股均於期初即轉換為普通股，並將本期淨利調整其因轉換而產生之收入
　　　　　　　　　與費用後之金額計算之。
　　　　　　2.本公司之潛在普通股係指本公司發行之員工認股權證及員工分紅可選擇採用發放股
　　　　　　　票方式，於計算稀釋作用時，係採庫藏股法。
]]></tw-gaap-notes:Description>
  </tw-gaap-notes:Others>
  <tw-gaap-notes:ChangesInAccountingPrinciples contextRef="From20110101To20110630"><![CDATA[　　(一)應收票據及帳款、其他應收款
　　　　本公司及子公司自民國100年1月1日起，採用新修訂之財務會計準則公報第三十四號「
　　　　金融商品之會計處理準則」，就應收票據及帳款、其他應收款等各項債權，於有減損之
　　　　客觀證據時認列減損(呆帳)損失，此項會計原則變動對本公司及子公司並無重大影響。
　　(二)營運部門
　　　　本公司及子公司自民國100年1月1日起，採用新發布之財務會計準則公報第四十一號「
　　　　營運部門資訊之揭露」，以取代原財務會計準則公報第二十號「部門別財務資訊之揭露
　　　　」，本公司及子公司於首次適用時，並依公報規定重編前一年度之部門資訊。此項會計
　　　　原則變動並不影響民國100及99年度上半年度之淨利及每股盈餘。
]]></tw-gaap-notes:ChangesInAccountingPrinciples>
</xbrli:xbrl>