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  <tw-gaap-ar:AccountantName contextRef="AsOf20110810">資誠聯合會計師事務所</tw-gaap-ar:AccountantName>
  <tw-gaap-ar:AssuranceAccountantName1 contextRef="AsOf20110810">曾惠瑾</tw-gaap-ar:AssuranceAccountantName1>
  <tw-gaap-ar:AssuranceAccountantName2 contextRef="AsOf20110810">葉冠妏</tw-gaap-ar:AssuranceAccountantName2>
  <tw-gaap-ar:ReviewAuditDate contextRef="AsOf20110810">2011-08-10</tw-gaap-ar:ReviewAuditDate>
  <tw-gaap-ar:AuditReport contextRef="AsOf20110810">Y</tw-gaap-ar:AuditReport>
  <tw-gaap-ar:QualifiedOpinionAbstract contextRef="AsOf20110810">Y</tw-gaap-ar:QualifiedOpinionAbstract>
  <tw-gaap-ar:ByInvestmentCompaniesWithoutAccountantAuditReportRecognizedGainLoss contextRef="AsOf20110810">Y</tw-gaap-ar:ByInvestmentCompaniesWithoutAccountantAuditReportRecognizedGainLoss>
  <tw-gaap-ar:DescriptionEmphasizeItemBody contextRef="AsOf20110810"><![CDATA[]]></tw-gaap-ar:DescriptionEmphasizeItemBody>
  <tw-gaap-ar:DescriptionOtherItemBody contextRef="AsOf20110810"><![CDATA[]]></tw-gaap-ar:DescriptionOtherItemBody>
  <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民國100年及99年6月30日之資產負債表，暨民國100年及
99年上半年度之損益表、股東權益變動表及現金流量表，業經本會計師查核竣事。上開
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。
    如財務報表附註四(七)所述，台達電子工業股份有限公司民國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6,9
46,787仟元及新台幣6,982,941仟元，各占資產總額之6.07%及6.40%；民國100年及99年
上半年度分別認列投資利益新台幣97,919仟元及新台幣307,457仟元，各占稅前淨利之1.
68%及4.07%。
    依本會計師之意見，除上段所述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，若能取得各被投資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」、「商業會計法」、「商業會計處理準則」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。
    台達電子工業股份有限公司已編製民國100年及99年上半年度之合併財務報表，並因
部分被投資公司財務報表未經會計師查核，而由本會計師出具保留意見之查核報告在案
，備供參考。
    
                                     
                                     
                                     
                                     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)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與通訊
　　　　工業零組件及成品之研發、設計、製造和行銷業務。
　　(二)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。
　　(三)截至民國100年6月30日止，本公司員工人數約為5,500人。
]]></tw-gaap-notes:OrganizationAndOperations>
  <tw-gaap-notes:StatementOfFinancialStatementsPreparedInAccordanceWithRelatedRegulationsAndGenerallyAcceptedAccountingPrinciples contextRef="From20110101To20110630"><![CDATA[　　本財務報表係依照「證券發行人財務報告編製準則」、「商業會計法」、「商業會計處理
　　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:ForeignCurrencyTransactionsAndTranslationOfForeignCurrencyFinancialStatements contextRef="From20110101To20110630"><![CDATA[　　　　1.外幣交易按交易當日之即期匯率折算成新台幣入帳，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:FinancialAssetsAndLiabilitiesAtFairValueThroughProfitOrLoss contextRef="From20110101To20110630"><![CDATA[　　　　1.衍生性商品及可轉換公司債均採交割日會計，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。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
　　　　　加計取得或發行之交易成本。
　　　　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[　　　　對預期交易進行之現金流量避險，當符合適用避險會計之所有條件時，避險工具損益認
　　　　列為股東權益調整項目。其會計處理方式說明如下：
　　　　1.本公司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，則將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，並一致採用。

]]></tw-gaap-notes:HedgeAccounting>
  <tw-gaap-notes:FinancialAssetsMeasuredAtCost contextRef="From20110101To20110630"><![CDATA[　　　　1.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: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須投入
　　　　之成本及推銷費用後之餘額。

]]></tw-gaap-notes:Inventories>
  <tw-gaap-notes:LongTermInvestmentsUnderEquityMethod contextRef="From20110101To20110630"><![CDATA[　　　　1.採權益法之長期股權投資
　　　　　(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(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分
　　　　　　　，調整為資本公積或保留盈餘。
　　　　　(3)持有被投資公司有表決權股份比例超過50%或具有控制力者，採權益法評價並編製
　　　　　　　合併報表。
　　　　　(4)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。
　　　　　(5)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新台幣
　　　　　　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[　　　　　無形資產主係專利權，依法定年限或合約年限採直線法攤銷。

]]></tw-gaap-notes:IntangibleAssets>
  <tw-gaap-notes:DeferredChargesAssets contextRef="From20110101To20110630"><![CDATA[　　　　　以取得成本為入帳基礎，並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之變動影響數，列入當期
　　　　　　繼續營業部門之所得稅費用(利益)。
　　　　　2.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.依「所得基本稅額條例」規定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(9
　　　　　　7)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，若交易結果預期將發生虧損時，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[　　　　　　1.本公司營運部門係以提供給營運決策者之內部報告一致之資訊報導。營運決策者負
　　　　　　　責分配資源予營運部門並評估其績效。
　　　　　　2.本公司依財務會計準則公報第四十一號「營運部門資訊之揭露」於合併財務報表揭
　　　　　　　露部門資訊，而不於個別財務報表揭露部門資訊。

]]></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
　　　　　購價格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並無重大影響。
　　(二)營運部門
　　　　本公司自民國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
　　　　本公司民國100年及99年上半年度之淨利及每股盈餘。
]]></tw-gaap-notes:ChangesInAccountingPrinciples>
</xbrli:xbrl>