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	<tw-gaap-ar:AccountantsReportBody contextRef="AsOf20110817"><![CDATA[大立光電股份有限公司董事會　公鑒： 

大立光電股份有限公司民國一○○年及九十九年六月三十日之資產負債表，暨截至各該日止之民國一○○年及九十九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。大立光電股份有限公司採權益法評價之長期股權投資中有關大陽科技股份有限公司(大陽科技)之財務報表未經本會計師查核，而係由其他會計師查核，因之，本會計師對上開財務報表就該轉投資公司及其附註十一之相關資訊所表示之意見，係根據其他會計師之查核報告。大立光電股份有限公司民國一○○年及九十九年六月三十日財務報表顯示對大陽科技之長期股權投資帳面金額分別為60,361千元及85,750千元，分別占資產總額之0.25%及    0.47%，民國一○○年及九十九年上半年度認列對大陽科技之投資損失及利益分別為(27,668)千元及1,612千元，分別占稅前淨利之(1.05)%及0.09%。
本會計師係依照一般公認審計準則暨會計師查核簽證財務報表規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及其他會計師之查核報告可對所表示之意見提供合理之依據。
依本會計師之意見，基於本會計師之查核結果及其他會計師之查核報告，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、商業會計法及商業會計處理準則中與財務會計準則相關之規定及一般公認會計原則編製，足以允當表達大立光電股份有限公司民國一○○年及九十九年六月三十日之財務狀況，暨截至各該日止之民國一○○年及九十九年上半年度之經營成果與現金流量。
 
大立光電股份有限公司已編製民國一○○年及九十九年上半年度與其子公司之合併財務報表，並經本會計師出具修正式無保留意見之查核報告在案，備供參考。
大立光電股份有限公司已編製民國一○○年上半年度合併報表，並依財務會計準則公報第四十一號「營運部門資訊之揭露」規定揭露部門資訊，因此依該公報規定個別財務報表選擇不揭露部門資訊。


 安 侯 建 業 聯 合 會 計 師 事 務 所 
   
   陳　君　滿
 會　計　師：  
   郭　士　華
   
 證券主管機關核准簽證文號 ：  (88)台財證(六)第18311號
金管證六字第0950103298號
 民 國 一 ○ ○ 年  八  月  十 七 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=3008&year=100&seamon=2&mtype=A&]]></tw-gaap-notes:FinancialReportNotes>
	<tw-gaap-notes:OrganizationAndOperations contextRef="From20110101To20110630"><![CDATA[大立光電股份有限公司(以下稱本公司)成立於民國七十六年四月，主要經營各種倍數之透視鏡、攝錄影機、照相機、單雙眼望遠鏡、傳真機、顯微鏡、掃描器、數倍信號讀取機用鏡片、鏡頭之設計、加工及買賣與相關進出口業務。本公司股票於民國九十年度獲准在台灣證券交易所上市，並自民國九十一年三月起正式上市掛牌買賣。
截至民國一○○年及九十九年六月三十日止，本公司員工人數分別計有2,215人及 1,472人。]]></tw-gaap-notes:OrganizationAndOperations>
	<tw-gaap-notes:StatementOfFinancialStatementsPreparedInAccordanceWithRelatedRegulationsAndGenerallyAcceptedAccountingPrinciples contextRef="From20110101To20110630"><![CDATA[本公司自民國一○○年一月一日起，首次適用財務會計準則公報第四十一號「營運部門資訊之揭露」。依該號公報規定，企業應揭露有助於財務報表使用者評估企業所從事經營活動與所處經濟環境之性質及財務影響之資訊。本公司以內部提供予營運決策者之資訊為基礎，以決定與表達營運部門。另依該公報規定本公司已於合併財務報表揭露部門資訊，因此個別財務報表不揭露部門資訊。該號公報亦取代財務會計準則公報第二十號「部門別財務資訊之揭露」。前述會計原則變動對本公司民國一○○年上半年度財務報表不產生損益之影響。]]></tw-gaap-notes:StatementOfFinancialStatementsPreparedInAccordanceWithRelatedRegulationsAndGenerallyAcceptedAccountingPrinciples>
	<tw-gaap-notes:ForeignCurrencyTransactionsAndTranslationOfForeignCurrencyFinancialStatements contextRef="From20110101To20110630"><![CDATA[本公司以新台幣記帳。非衍生性商品之外幣交易依交易日之即期匯率入帳；資產負債表日之外幣貨幣性資產或負債，依當日之即期匯率換算，產生之兌換差額列為當期損益。外幣非貨幣性資產或負債按交易日之歷史匯率衡量；但以公平價值衡量之外幣非貨幣性資產或負債，則按資產負債表日即期匯率換算，如屬公平價值變動認列為當期損益者，兌換差額亦認列為當期損益；如屬公平價值變動認列為股東權益調整項目者，兌換差額亦認列為股東權益調整項目。
本公司以權益法評價之國外被投資公司外幣財務報表均係依下列基礎換算為新台幣：所有資產及負債係以資產負債表日匯率換算；股東權益中除期初保留盈餘以上年度期末換算後餘額結轉外，餘均按歷史匯率換算；損益科目則依當年度加權平均匯率換算。對於國外被投資公司外幣財務報表換算所產生之兌換差額，列為股東權益項下之累積換算調整數。]]></tw-gaap-notes:ForeignCurrencyTransactionsAndTranslationOfForeignCurrencyFinancialStatements>
	<tw-gaap-notes:UseOfEstimates contextRef="From20110101To20110630"><![CDATA[本公司於編製財務報表時，業已依規定對財務報表所列資產、負債、收益、費用及或有事項，採用必要之假設及估計加以衡量、評估與揭露，惟該等估計與實際結果存有差異。]]></tw-gaap-notes:UseOfEstimates>
	<tw-gaap-notes:ClassificationOfCurrentAndNoncurrentAssetsAndLiabilities contextRef="From20110101To20110630"><![CDATA[現金或約當現金、為交易目的而持有或預期於資產負債表日後十二個月將變現之資產，列為流動資產；非屬流動資產者列為非流動資產。
負債因交易目的而發生或預期於資產負債表日後十二個月內清償者列為流動負債；非屬流動負債者列為非流動負債。]]></tw-gaap-notes:ClassificationOfCurrentAndNoncurrentAssetsAndLiabilities>
	<tw-gaap-notes:CashAndCashEquivalents contextRef="From20110101To20110630"><![CDATA[本公司所稱約當現金，係指隨時可轉換成定額現金且即將到期而其利率變動對價值影響甚少之短期且具高度流動性之投資，如投資日起三個月內到期或清償之商業本票。]]></tw-gaap-notes:CashAndCashEquivalents>
	<tw-gaap-notes:FinancialAssetsAndLiabilitiesAtFairValueThroughProfitOrLoss contextRef="From20110101To20110630"><![CDATA[以公平價值衡量且公平價值變動認列為損益之金融資產及負債：取得或發生之主要目的為短期內出售或再買回之交易目的金融商品。本公司所持有之衍生性金融商品，除被指定且為有效之避險工具外，餘應歸類為此類金融資產及負債。係以公平價值評價且公平價值變動列為當期損益。]]></tw-gaap-notes:FinancialAssetsAndLiabilitiesAtFairValueThroughProfitOrLoss>
	<tw-gaap-notes:AvailableForSaleFinancialAssets contextRef="From20110101To20110630"><![CDATA[備供出售金融資產：係以公平價值評價，除減損損失及貨幣性金融資產外幣兌換損益外，於金融資產除列前，認列為股東權益調整項目。於除列時，將累積之利益或損失列入當期損益。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，備供出售權益商品之減損減少金額，認列為股東權益調整項目；備供出售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:FinancialAssetsMeasuredAtCost contextRef="From20110101To20110630"><![CDATA[成本衡量之金融資產：無法可靠衡量公平價值之權益商品投資，以原始認列之成本衡量。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。]]></tw-gaap-notes:FinancialAssetsMeasuredAtCost>
	<tw-gaap-notes:NotesAndAccountsReceivableOtherReceivable contextRef="From20110101To20110630"><![CDATA[應收票據及帳款、其他應收款：應收票據及帳款係因出售商品或勞務而發生之債權，其他應收款係屬非因營業而產生之其他應收款及票據。針對金融資產，本公司首先評估以攤銷後成本衡量之金融資產，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。個別評估減損並已認列或持續認列減損損失之金融資產，無須再進行組合減損評估。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。金融資產之帳面價值係藉由備抵帳戶調降之，減損金額應列為當期損益。於決定減損金額時，預期未來現金流量之估計係包括擔保品及相關保險之可回收金額。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，但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。迴轉之金額應認列為當期損益。民國九十九年十二月三十一日前，係依期末應收票據及帳款帳齡分析評估其未來收回可能性而提列備抵呆帳。]]></tw-gaap-notes:NotesAndAccountsReceivableOtherReceivable>
	<tw-gaap-notes:Inventories contextRef="From20110101To20110630"><![CDATA[存貨之原始成本為使存貨達到可供銷售或可供生產之狀態及地點所發生之必要支出，其中固定製造費用係按生產設備之正常產能分攤至製成品及在製品，變動製造費用則以實際產量為分攤基礎。惟，當實際產量與正常產能差異不大，得按實際產量分攤固定製造費用；實際產量若異常高於正常產能，則應以實際產量分攤固定製造費用。續後，以成本與淨變現價值孰低衡量，成本係採加權平均法計算，淨變現價值則以資產負債表日正常營業下之估計售價減除至完工尚需投入之成本及銷售費用為計算基礎。]]></tw-gaap-notes:Inventories>
	<tw-gaap-notes:LongTermInvestmentsUnderEquityMethod contextRef="From20110101To20110630"><![CDATA[本公司及其具控制力之他公司共同持有被投資公司有表決權股份比例達百分之二十以上，或未達百分之二十但具有重大影響力者，採權益法評價。其投資成本與按持股比例計算之被投資公司淨值之差額，自民國九十五年一月一日起分別依下列方式處理：
1.原係因無法分析原因而就差額總數選擇十年攤銷，則尚未攤銷之餘額屬投資成本超過所取得股權淨值者，比照商譽處理。
2.屬遞延貸項部分，依剩餘攤銷年限繼續攤銷。
商譽每年定期進行之減損測試，且發生特定事項或環境改變顯示商譽可能發生減損時，應立即進行減損測試，並就可回收金額低於帳面價值之部分，認列減損損失。
出售時，以售價與處分日該投資帳面價值之差額，作為長期股權投資處分損益，帳上如有因長期股權投資產生之資本公積餘額時，則按出售比例轉列當期損益。
本公司對具有控制力且具有重大性之被投資公司，除依權益法評價外，並分別於第一、三季、半年度及年度終了時編製合併財務報表。
 
本公司與採權益法評價之被投資公司間交易及各子公司間交易所產生之損益尚未實現者，予以遞延。交易損益如屬折舊性或攤銷性之資產所產生者，依其效益年限逐年承認；其他類資產所產生者，於實現年度承認。]]></tw-gaap-notes:LongTermInvestmentsUnderEquityMethod>
	<tw-gaap-notes:PropertyPlantAndEquipmentAssetsLeasedToOthersAndIdleAssets contextRef="From20110101To20110630"><![CDATA[固定資產以取得成本入帳，其達到可使用狀態前支出之相關利息予以資本化，列入取得成本中。維護及修理費用於發生時作為當期費用；重大增添、改良及重置支出予以資本化。折舊按估計使用年限採平均法提列，折舊性資產耐用年數屆滿且仍繼續使用者，依估計可繼續使用年數重新估計殘值後，續提折舊，處分固定資產損益列為營業外收支。
本公司每年定期於會計年度終了時，評估固定資產剩餘耐用年限、折舊方法及殘值。剩餘耐用年限、折舊方法及殘值之變動，均視為會計估計變動。
主要固定資產之耐用年數如下：
．房屋及建築：40~50年
．機器設備：4~8年
．模具設備：2年
．研發設備：3~8年
．運輸設備：5年
．辦公及雜項設備：3~5年
以營業租賃方式出租予他人之固定資產列為其他資產，並以成本計價，於估計使用年限內按平均法提列折舊，列為營業外支出。]]></tw-gaap-notes:PropertyPlantAndEquipmentAssetsLeasedToOthersAndIdleAssets>
	<tw-gaap-notes:IntangibleAssets contextRef="From20110101To20110630"><![CDATA[屬內部產生之無形資產，其研究階段之支出除於企業合併認列為商譽或無形資產者外，於發生時即認列為費用；發展階段之支出於同時符合下列所有條件時，認列為無形資產；未同時符合者，於發生時即認列為費用：
1.完成該無形資產已達技術可行性，使該無形資產將可供使用或出售。
2.意圖完成該無形資產，並加以使用或出售。
3.有能力使用或出售該無形資產。
4.無形資產將很有可能產生未來經濟效益。
5.具充足之技術、財務及其他資源，以完成此項發展專案計畫。
6.發展階段歸屬於無形資產之支出能可靠衡量。
資本化之發展階段支出以成本減除累計攤銷及累計減損損失後之金額作為帳面價值。資本化之發展階段支出於該專案計畫已達可供使用狀態時，以原始成本減除殘值後之金額為可攤銷金額，並以直線法依耐用年限平均攤銷。
 
電腦軟體係屬外部取得，於原始認列無形資產時以成本衡量。攤銷時以原始成本減除殘值後之金額為可攤銷金額，並於已達可供使用狀態開始時，於耐用年限一～三年期間以直線法攤銷。
每年至少於會計年度終了時評估無形資產之殘值、攤銷期間及攤銷方法。殘值、攤銷期間及攤銷方法之變動，均視為會計估計變動。]]></tw-gaap-notes:IntangibleAssets>
	<tw-gaap-notes:DeferredChargesAssets contextRef="From20110101To20110630"><![CDATA[遞延費用係線路補助費，按三～五年平均攤銷。]]></tw-gaap-notes:DeferredChargesAssets>
	<tw-gaap-notes:PensionPlan contextRef="From20110101To20110630"><![CDATA[採確定給付退休辦法部份以資產負債表日為衡量日完成精算，其累積給付義務超過退休基金資產公平價值部份，於資產負債表認列最低退休金負債。並依公報之規定認列淨退休金成本，包括當期服務成本等及過渡性淨資產、前期服務成本與退休金損益依員工平均剩餘服務年限攤銷之數。本公司依勞動基準法之規定，按月依薪資總額百分之二提撥勞工退休準備金，專戶儲存於台灣銀行。
自民國九十四年七月一日起配合勞工退休金條例(以下簡稱「新制」)之實施，原適用該辦法之員工如經選擇適用新制後之服務年資或新制施行後到職之員工其服務年資改採確定提撥制，其退休金之給付由本公司按月以每月工資百分之六提繳退休金，儲存於勞工退休金個人專戶。本公司民國九十五年二月修改職工退休辦法，員工選擇勞退新制者，依勞工退休金條例辦理。
採確定提撥退休辦法部份，本公司依勞工退休金條例之規定，依勞工每月工資百分之六之提繳率，提撥至勞工保險局，提撥數列為當期費用。]]></tw-gaap-notes:PensionPlan>
	<tw-gaap-notes:IncomeTax contextRef="From20110101To20110630"><![CDATA[所得稅之估計以會計所得調整永久性差異數後之餘額為基礎，資產及負債之帳面價值與課稅基礎之差異，依預計回轉年度之適用稅率計算認列為遞延所得稅。並將應課稅暫時性差異所產生之所得稅影響數認列為遞延所得稅負債；可減除暫時性差異、虧損扣除及所得稅抵減所產生之所得稅影響數認列為遞延所得稅資產，再評估其遞延所得稅資產之可實現性，認列備抵評價金額。
當稅法修正致稅率改變時，應於公布日之年度按新規定將遞延所得稅負債或資產(包含直接借記或貸記股東權益項目所認列之遞延所得稅資產或負債)重新計算，以預期未來遞延所得稅負債或資產清償或實現年度之稅率，作為適用之稅率，其重新計算遞延所得稅負債或資產與原列金額之差額，列入當期所得稅費用(利益)。
遞延所得稅負債或資產依其相關資產或負債之分類劃分為流動或非流動項目；非與資產或負債相關者，則依預期回轉期間之長短劃分。
因購置設備、研究發展等產生之所得稅抵減採當期認列法處理，將所得稅抵減數認列於發生所得稅抵減之年度。
 
本公司未分配盈餘加徵百分之十營利事業所得稅部分，於次年度股東會決議分配盈餘之後列為當期費用。]]></tw-gaap-notes:IncomeTax>
	<tw-gaap-notes:EmployeeBonusAndRemunerationsPaidToDirectorsAndSupervisors contextRef="From20110101To20110630"><![CDATA[本公司員工紅利及董監酬勞係依會計研究發展基金會(96)基秘字第052號解釋函之規定，估計員工紅利及董監酬勞金額，並依員工紅利及董監酬勞之性質列為營業成本或營業費用項下之適當會計科目。嗣後股東會決議與財務報表估列數如有差異，視為估計變動，列為當期損益。]]></tw-gaap-notes:EmployeeBonusAndRemunerationsPaidToDirectorsAndSupervisors>
	<tw-gaap-notes:RevenueRecognition contextRef="From20110101To20110630"><![CDATA[銷貨收入係於商品交付且風險及報酬移轉予客戶時認列。]]></tw-gaap-notes:RevenueRecognition>
	<tw-gaap-notes:OperatingSegment contextRef="From20110101To20110630"><![CDATA[營運部門係本公司之組成單位，從事可能獲得收入並發生費用(包括與本公司內其他組成單位間交易所產生之收入與費用)之經營活動。營運部門之營運結果定期由本公司之營運決策者複核，以制定分配予該部門資源之決策，並評估該部門之績效，同時具個別分離之財務資訊。本公司已於合併財務報表揭露部門資訊，因此個別財務報表不揭露之。]]></tw-gaap-notes:OperatingSegment>
	<tw-gaap-notes:ChangesInAccountingPrinciples contextRef="From20110101To20110630"><![CDATA[本公司自民國一○○年一月一日起，首次適用財務會計準則公報第三十四號「金融商品之會計處理準則」第三次修訂條文，依該公報規定本年度開始，帳列原始產生之放款及應收款應適用該公報放款及應收款之認列、續後評價及減損等規定，相關會計原則變動對民國一○○年上半年度淨利及每股盈餘並無重大影響。]]></tw-gaap-notes:ChangesInAccountingPrinciples>
</xbrl>

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