Taiwan Listed Company Financial Statements –
Commercial and Industrial

 

 

Purpose and Scope

Represents Taiwan Generally Accepted Accounting Principles (GAAP) for financial statements of Commercial and Industrial-type listed company. (tw-gaap-fsci)

Owners of this taxonomy do not claim that this taxonomy is comprehensive. Organizations using this taxonomy may need to add an extension taxonomy.

Owner(s)

Taiwan Stock Exchange Corp.

GreTai Securities Market, Taiwan

Date

2008-12-31

Status

Public Working Draft

Recognition Level

XBRL International “Acknowledged”

Specification version

XBRL Specification Version 2.1, dated 2003-12-31 with errata corrections to 20080702

References to other XBRL Modules

None

Contact

Li-Ning Chen

Associate, Listing Promotion Department

Taiwan Stock Exchange Corp.

e-mail: 1003@twse.com.tw

Tel:+886-2-81013596

Editors of Taxonomy

Chair:

Chi-Chun Chou, Ph.D.              Assistant Professor, Dept. of Accounting Information, National Taipei College of Business, Taiwan

Working Group:

The XBRL Research Center, National Cheng-Chi University

Listing Promotion Department, Taiwan Stock Exchange Corp.

GreTai Securities Market, Taiwan

Accounting Research and Development Foundation, Taiwan

Comments

This taxonomy provides accounting elements that are used in financial statements of commercial and industrial-type listed companies that are submitted to Taiwan Stock Exchange Corp. and GreTai Securities Market and prepared in accordance with Taiwan Generally Accepted Accounting Principles (TW-GAAP). Besides, this taxonomy presents the most commonly used accounting elements. This taxonomy is not mean to be a comprehensive set of elements. The extension taxonomy will either extend the tw-gaap-fsci Taxonomy to meet the particular reporting requirements of that industry, or company and/or restrict by limiting the use of particular tw-gaap-fsci Taxonomy elements.

Namespace

http://www.xbrl.org/tw/fr/gaap/ci/2008-12-31

Namespace prefix

tw-gaap-fsci

Physical location of taxonomy files

http://www.xbrl.org/tw/fr/gaap/ci/2008-12-31/tw-gaap-fsci-2008-12-31.xsd     (Schema)

http://www.xbrl.org/tw/fr/gaap/ci/2008-12-31/tw-gaap-fsci-2008-12-31-reference.xml     (Reference linkbase)

http://www.xbrl.org/tw/fr/gaap/ci/2008-12-31/tw-gaap-fsci-2008-12-31-label.xml       (Label linkbase)

http://www.xbrl.org/tw/fr/gaap/ci/2008-12-31/tw-gaap-fsci-2008-12-31-presentation.xml

(Presentation linkbase)

http://www.xbrl.org/tw/fr/gaap/ci/2008-12-31/tw-gaap-fsci-2008-12-31-calculation.xml

(Calculation linkbase)

All DTS files

http://www.xbrl.org/tw/fr/gaap/ci/2008-12-31/tw-gaap-ci-2008-12-31.zip

Printout of taxonomy elements

http://www.xbrl.org/tw/fr/gaap/ci/2008-12-31/printout-fsci.xls

Sample instance documents

http://www.xbrl.org/tw/fr/gaap/ci/2008-12-31/UMC2007.zip

Summary document

http://www.xbrl.org/tw/fr/gaap/ci/tw-gaap-fsci-2008-12-31.doc

References to other taxonomies

Elements used in the Reference linkbase are defined in:

http://www.xbrl.org/2004/ref-2004-08-10.xsd

 

Copyright and License

 

Copyright © 2008-12-31, Taiwan Stock Exchange Corp. GreTai Securities Market, Taiwan All Rights Reserved.
Copyright © 2009, XBRL International.

This taxonomy and translations of it may be copied and furnished to others, and derivative works that comment on or otherwise explain it or assist in its implementation may be prepared, copied, published and distributed, in whole or in part, without restriction of any kind, provided that:

  1. The above copyright notice and this paragraph are included on all such copies and derivative works.
  2. A link or URL to the original taxonomy is included in all such copies and derivative works.

However, this taxonomy itself may not be modified in any way, such as by removing the copyright notice or references to XBRL International or other organizations, except as required to translate it into languages other than English. Members of XBRL International and the taxonomy owners agree to grant certain licenses under the XBRL International Intellectual Property Policy (www.xbrl.org/legal).

The name and trademarks of XBRL International may NOT be used in advertising or publicity pertaining to this document or its contents without specific, written prior permission. Title to copyright in this document will at all times remain with copyright holders.

By using and/or copying this taxonomy, you (the licensee) agree that you have read, understood, and will comply with the terms and conditions set out in this document and in the Copyright, Intellectual Property and Trademarks documents on www.xbrl.org/legal

This taxonomy and its associated files are provided on an "AS IS" basis and XBRL INTERNATIONAL AND THE OWNERS OF THE TAXONOMY DISCLAIM ALL WARRANTIES, EXPRESS OR IMPLIED, INCLUDING BUT NOT LIMITED TO ANY WARRANTY THAT THE USE OF THE INFORMATION HEREIN WILL NOT INFRINGE ANY RIGHTS OR ANY IMPLIED WARRANTIES OF MERCHANTABILITY OR FITNESS FOR A PARTICULAR PURPOSE.

Recipients of this taxonomy are invited to submit, with their comments, notification of any relevant patent rights and copyrights of which they are aware and to provide supporting documentation.

The attention of users of this taxonomy is directed to the possibility that its use may require use of an invention covered by patent rights. XBRL International and the owners of the taxonomy shall not be responsible for identifying patents for which a license may be required by this taxonomy, or for conducting legal inquiries into the legal validity or scope of those patents that are brought to its attention. This taxonomy is prospective and advisory only. Prospective users are responsible for protecting themselves against liability for infringement of patents. XBRL International and the owners of this taxonomy takes no position regarding the validity or scope of any intellectual property or other rights that might be claimed to pertain to the implementation or use of the technology defined by implied by the taxonomy or the extent to which any license under such rights might or might not be available; neither do they represent that they has made any effort to identify any such rights. Members of XBRL International agree to grant certain licenses under the XBRL International Intellectual Property Policy (www.xbrl.org/legal).

Warranty

All parties acknowledge that all information provided as part of this taxonomy or its associated files is provided “AS IS” with no warranties whatsoever, whether express, implied, statutory, or otherwise, and the parties expressly disclaim any warranty of merchantability, fitness for any particular purpose, noninfringement, or title, or any warranty otherwise arising out of any proposal, recommendation, or sample; or any warranty that the use of the contents of the taxonomy or its associated files will not infringe any third party patents, copyrights, trademarks or other rights.

Limitation of Liability

In no event will XBRL international or the owners or authors of the taxonomy be liable to any user or any third party for the cost of procuring substitute goods or services, loss profits, loss of use, loss of data or any direct, indirect, consequential, incidental, punitive or special damages, whether under contract, tort, warranty or otherwise, arising in any way out of the use of this taxonomy or its associated files, or the performance or implementation of the contents thereof of any type whatsoever, whether or not such party had advance notice of the possibility of such damages.