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			<instant>2016-12-31</instant>
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		<scenario>
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		<period>
			<instant>2017-12-31</instant>
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		<period>
			<instant>2016-12-31</instant>
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		<scenario>
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		<period>
			<instant>2016-12-31</instant>
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		<scenario>
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		<period>
			<instant>2016-12-31</instant>
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		<scenario>
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		<period>
			<instant>2016-12-31</instant>
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		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:EquityRelatedToNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForDistributionToOwnersMember</xbrldi:explicitMember>
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		<period>
			<instant>2016-12-31</instant>
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		<scenario>
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		<period>
			<instant>2016-12-31</instant>
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		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:RevaluationSurplusMember</xbrldi:explicitMember>
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		<period>
			<instant>2016-12-31</instant>
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		<scenario>
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		<period>
			<instant>2016-12-31</instant>
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		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:ChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability</xbrldi:explicitMember>
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		<period>
			<instant>2016-12-31</instant>
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		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:GainsLossesOnEffectivePortionOfHedgesOfNetInvestmentsInForeignOperationsMember</xbrldi:explicitMember>
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		<period>
			<instant>2016-12-31</instant>
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		<scenario>
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		<period>
			<instant>2016-12-31</instant>
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		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:UnrealizedGainsLossesOnAvailable-For-SaleFinancialAssetsMember</xbrldi:explicitMember>
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		<period>
			<instant>2016-12-31</instant>
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		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:GainsLossesFromInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember</xbrldi:explicitMember>
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		<period>
			<instant>2016-12-31</instant>
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		<period>
			<instant>2016-12-31</instant>
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		<period>
			<instant>2016-12-31</instant>
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		<scenario>
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		<period>
			<instant>2016-12-31</instant>
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		<scenario>
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			<instant>2016-12-31</instant>
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			<instant>2016-12-31</instant>
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		<period>
			<instant>2016-12-31</instant>
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		<period>
			<instant>2016-12-31</instant>
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		<period>
			<instant>2016-12-31</instant>
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		<scenario>
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		<period>
			<instant>2016-12-31</instant>
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		<scenario>
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		<period>
			<instant>2016-12-31</instant>
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		<scenario>
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		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:EquityRelatedToNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForDistributionToOwnersMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="From20160101To20161231_EquityRelatedToNoncurrentAssetsClassifiedAsHeldForSaleMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<startDate>2016-01-01</startDate>
			<endDate>2016-12-31</endDate>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:EquityRelatedToNoncurrentAssetsClassifiedAsHeldForSaleMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="From20160101To20161231_RevaluationSurplusMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<startDate>2016-01-01</startDate>
			<endDate>2016-12-31</endDate>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:RevaluationSurplusMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="From20160101To20161231_GainsLossesOnRemeasurementsOfDefinedBenefit">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<startDate>2016-01-01</startDate>
			<endDate>2016-12-31</endDate>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:GainsLossesOnRemeasurementsOfDefinedBenefit</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="From20160101To20161231_ChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<startDate>2016-01-01</startDate>
			<endDate>2016-12-31</endDate>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:ChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="From20160101To20161231_GainsLossesOnEffectivePortionOfHedgesOfNetInvestmentsInForeignOperationsMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<startDate>2016-01-01</startDate>
			<endDate>2016-12-31</endDate>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:GainsLossesOnEffectivePortionOfHedgesOfNetInvestmentsInForeignOperationsMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="From20160101To20161231_GainsLossesOnEffectivePortionOfCashFlowHedgesMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<startDate>2016-01-01</startDate>
			<endDate>2016-12-31</endDate>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:GainsLossesOnEffectivePortionOfCashFlowHedgesMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="From20160101To20161231_UnrealizedGainsLossesOnAvailable-For-SaleFinancialAssetsMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<startDate>2016-01-01</startDate>
			<endDate>2016-12-31</endDate>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:UnrealizedGainsLossesOnAvailable-For-SaleFinancialAssetsMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="From20160101To20161231_GainsLossesFromInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<startDate>2016-01-01</startDate>
			<endDate>2016-12-31</endDate>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:GainsLossesFromInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="From20160101To20161231_ExchangeDifferencesOnTranslationOfForeignFinancialStatementsMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<startDate>2016-01-01</startDate>
			<endDate>2016-12-31</endDate>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:ExchangeDifferencesOnTranslationOfForeignFinancialStatementsMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="From20160101To20161231_TotalRetainedEarningsMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<startDate>2016-01-01</startDate>
			<endDate>2016-12-31</endDate>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:TotalRetainedEarningsMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="From20160101To20161231_UnappropriatedRetainedEarningsAccumulatedDeficitMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<startDate>2016-01-01</startDate>
			<endDate>2016-12-31</endDate>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:UnappropriatedRetainedEarningsAccumulatedDeficitMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="From20160101To20161231_SpecialReserveMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<startDate>2016-01-01</startDate>
			<endDate>2016-12-31</endDate>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:SpecialReserveMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="From20160101To20161231_LegalReserveMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<startDate>2016-01-01</startDate>
			<endDate>2016-12-31</endDate>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:LegalReserveMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="From20160101To20161231_CapitalSurplusMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<startDate>2016-01-01</startDate>
			<endDate>2016-12-31</endDate>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:CapitalSurplusMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="From20160101To20161231_TotalShareCapitalMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<startDate>2016-01-01</startDate>
			<endDate>2016-12-31</endDate>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:TotalShareCapitalMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="From20160101To20161231_Other-ShareCapitalMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<startDate>2016-01-01</startDate>
			<endDate>2016-12-31</endDate>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:Other-ShareCapitalMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="From20160101To20161231_StockDividendToBeDistributedMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<startDate>2016-01-01</startDate>
			<endDate>2016-12-31</endDate>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:StockDividendToBeDistributedMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="From20160101To20161231_AdvanceReceiptsForShareCapitalMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<startDate>2016-01-01</startDate>
			<endDate>2016-12-31</endDate>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:AdvanceReceiptsForShareCapitalMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="From20160101To20161231_CertificateOfEntitlementToNewSharesFromConvertibleBondMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<startDate>2016-01-01</startDate>
			<endDate>2016-12-31</endDate>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:CertificateOfEntitlementToNewSharesFromConvertibleBondMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="From20160101To20161231_PreferenceShareMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<startDate>2016-01-01</startDate>
			<endDate>2016-12-31</endDate>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:PreferenceShareMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="From20160101To20161231_OrdinaryShareMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<startDate>2016-01-01</startDate>
			<endDate>2016-12-31</endDate>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:OrdinaryShareMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20160101_TotalEquityMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2016-01-01</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:TotalEquityMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20160101_NonControllingInterestsMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2016-01-01</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:NonControllingInterestsMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20160101_TotalEquityAttributableToOwnersOfParentMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2016-01-01</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:TotalEquityAttributableToOwnersOfParentMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20160101_TotalOtherEquityInterestMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2016-01-01</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:TotalOtherEquityInterestMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20160101_Others-OtherEquityInterestMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2016-01-01</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:Others-OtherEquityInterestMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20160101_EquityRelatedToNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForDistributionToOwnersMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2016-01-01</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:EquityRelatedToNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForDistributionToOwnersMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20160101_EquityRelatedToNoncurrentAssetsClassifiedAsHeldForSaleMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2016-01-01</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:EquityRelatedToNoncurrentAssetsClassifiedAsHeldForSaleMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20160101_RevaluationSurplusMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2016-01-01</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:RevaluationSurplusMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20160101_GainsLossesOnRemeasurementsOfDefinedBenefit">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2016-01-01</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:GainsLossesOnRemeasurementsOfDefinedBenefit</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20160101_ChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2016-01-01</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:ChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20160101_GainsLossesOnEffectivePortionOfHedgesOfNetInvestmentsInForeignOperationsMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2016-01-01</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:GainsLossesOnEffectivePortionOfHedgesOfNetInvestmentsInForeignOperationsMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20160101_GainsLossesOnEffectivePortionOfCashFlowHedgesMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2016-01-01</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:GainsLossesOnEffectivePortionOfCashFlowHedgesMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20160101_UnrealizedGainsLossesOnAvailable-For-SaleFinancialAssetsMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2016-01-01</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:UnrealizedGainsLossesOnAvailable-For-SaleFinancialAssetsMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20160101_GainsLossesFromInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2016-01-01</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:GainsLossesFromInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20160101_ExchangeDifferencesOnTranslationOfForeignFinancialStatementsMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2016-01-01</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:ExchangeDifferencesOnTranslationOfForeignFinancialStatementsMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20160101_TotalRetainedEarningsMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2016-01-01</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:TotalRetainedEarningsMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20160101_UnappropriatedRetainedEarningsAccumulatedDeficitMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2016-01-01</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:UnappropriatedRetainedEarningsAccumulatedDeficitMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20160101_SpecialReserveMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2016-01-01</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:SpecialReserveMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20160101_LegalReserveMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2016-01-01</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:LegalReserveMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20160101_CapitalSurplusMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2016-01-01</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:CapitalSurplusMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20160101_TotalShareCapitalMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2016-01-01</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:TotalShareCapitalMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20160101_Other-ShareCapitalMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2016-01-01</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:Other-ShareCapitalMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20160101_StockDividendToBeDistributedMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2016-01-01</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:StockDividendToBeDistributedMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20160101_AdvanceReceiptsForShareCapitalMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2016-01-01</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:AdvanceReceiptsForShareCapitalMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20160101_CertificateOfEntitlementToNewSharesFromConvertibleBondMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2016-01-01</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:CertificateOfEntitlementToNewSharesFromConvertibleBondMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20160101_PreferenceShareMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2016-01-01</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:PreferenceShareMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20160101_OrdinaryShareMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2016-01-01</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:OrdinaryShareMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20171231_TotalEquityMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2017-12-31</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:TotalEquityMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20171231_NonControllingInterestsMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2017-12-31</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:NonControllingInterestsMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20171231_TotalEquityAttributableToOwnersOfParentMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2017-12-31</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:TotalEquityAttributableToOwnersOfParentMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20171231_TotalOtherEquityInterestMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2017-12-31</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:TotalOtherEquityInterestMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20171231_Others-OtherEquityInterestMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2017-12-31</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:Others-OtherEquityInterestMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20171231_EquityRelatedToNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForDistributionToOwnersMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2017-12-31</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:EquityRelatedToNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForDistributionToOwnersMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20171231_EquityRelatedToNoncurrentAssetsClassifiedAsHeldForSaleMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2017-12-31</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:EquityRelatedToNoncurrentAssetsClassifiedAsHeldForSaleMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20171231_RevaluationSurplusMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2017-12-31</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:RevaluationSurplusMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20171231_GainsLossesOnRemeasurementsOfDefinedBenefit">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2017-12-31</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:GainsLossesOnRemeasurementsOfDefinedBenefit</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20171231_ChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2017-12-31</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:ChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20171231_GainsLossesOnEffectivePortionOfHedgesOfNetInvestmentsInForeignOperationsMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2017-12-31</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:GainsLossesOnEffectivePortionOfHedgesOfNetInvestmentsInForeignOperationsMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20171231_GainsLossesOnEffectivePortionOfCashFlowHedgesMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2017-12-31</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:GainsLossesOnEffectivePortionOfCashFlowHedgesMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20171231_UnrealizedGainsLossesOnAvailable-For-SaleFinancialAssetsMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2017-12-31</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:UnrealizedGainsLossesOnAvailable-For-SaleFinancialAssetsMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20171231_GainsLossesFromInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2017-12-31</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:GainsLossesFromInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20171231_ExchangeDifferencesOnTranslationOfForeignFinancialStatementsMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2017-12-31</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:ExchangeDifferencesOnTranslationOfForeignFinancialStatementsMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20171231_TotalRetainedEarningsMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2017-12-31</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:TotalRetainedEarningsMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20171231_UnappropriatedRetainedEarningsAccumulatedDeficitMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2017-12-31</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:UnappropriatedRetainedEarningsAccumulatedDeficitMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20171231_SpecialReserveMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2017-12-31</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:SpecialReserveMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20171231_LegalReserveMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2017-12-31</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:LegalReserveMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20171231_CapitalSurplusMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2017-12-31</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:CapitalSurplusMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20171231_TotalShareCapitalMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2017-12-31</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:TotalShareCapitalMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20171231_Other-ShareCapitalMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2017-12-31</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:Other-ShareCapitalMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20171231_StockDividendToBeDistributedMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2017-12-31</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:StockDividendToBeDistributedMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20171231_AdvanceReceiptsForShareCapitalMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2017-12-31</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:AdvanceReceiptsForShareCapitalMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20171231_CertificateOfEntitlementToNewSharesFromConvertibleBondMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2017-12-31</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:CertificateOfEntitlementToNewSharesFromConvertibleBondMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20171231_PreferenceShareMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2017-12-31</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:PreferenceShareMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20171231_OrdinaryShareMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2017-12-31</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:OrdinaryShareMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="From20170101To20171231_TotalEquityMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<startDate>2017-01-01</startDate>
			<endDate>2017-12-31</endDate>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:TotalEquityMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="From20170101To20171231_NonControllingInterestsMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<startDate>2017-01-01</startDate>
			<endDate>2017-12-31</endDate>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:NonControllingInterestsMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="From20170101To20171231_TotalEquityAttributableToOwnersOfParentMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<startDate>2017-01-01</startDate>
			<endDate>2017-12-31</endDate>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:TotalEquityAttributableToOwnersOfParentMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="From20170101To20171231_TotalOtherEquityInterestMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<startDate>2017-01-01</startDate>
			<endDate>2017-12-31</endDate>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:TotalOtherEquityInterestMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="From20170101To20171231_Others-OtherEquityInterestMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<startDate>2017-01-01</startDate>
			<endDate>2017-12-31</endDate>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:Others-OtherEquityInterestMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="From20170101To20171231_EquityRelatedToNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForDistributionToOwnersMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<startDate>2017-01-01</startDate>
			<endDate>2017-12-31</endDate>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:EquityRelatedToNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForDistributionToOwnersMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="From20170101To20171231_EquityRelatedToNoncurrentAssetsClassifiedAsHeldForSaleMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<startDate>2017-01-01</startDate>
			<endDate>2017-12-31</endDate>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:EquityRelatedToNoncurrentAssetsClassifiedAsHeldForSaleMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="From20170101To20171231_RevaluationSurplusMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<startDate>2017-01-01</startDate>
			<endDate>2017-12-31</endDate>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:RevaluationSurplusMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="From20170101To20171231_GainsLossesOnRemeasurementsOfDefinedBenefit">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<startDate>2017-01-01</startDate>
			<endDate>2017-12-31</endDate>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:GainsLossesOnRemeasurementsOfDefinedBenefit</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="From20170101To20171231_ChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<startDate>2017-01-01</startDate>
			<endDate>2017-12-31</endDate>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:ChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="From20170101To20171231_GainsLossesOnEffectivePortionOfHedgesOfNetInvestmentsInForeignOperationsMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<startDate>2017-01-01</startDate>
			<endDate>2017-12-31</endDate>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:GainsLossesOnEffectivePortionOfHedgesOfNetInvestmentsInForeignOperationsMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="From20170101To20171231_GainsLossesOnEffectivePortionOfCashFlowHedgesMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<startDate>2017-01-01</startDate>
			<endDate>2017-12-31</endDate>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:GainsLossesOnEffectivePortionOfCashFlowHedgesMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="From20170101To20171231_UnrealizedGainsLossesOnAvailable-For-SaleFinancialAssetsMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<startDate>2017-01-01</startDate>
			<endDate>2017-12-31</endDate>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:UnrealizedGainsLossesOnAvailable-For-SaleFinancialAssetsMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="From20170101To20171231_GainsLossesFromInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<startDate>2017-01-01</startDate>
			<endDate>2017-12-31</endDate>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:GainsLossesFromInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="From20170101To20171231_ExchangeDifferencesOnTranslationOfForeignFinancialStatementsMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<startDate>2017-01-01</startDate>
			<endDate>2017-12-31</endDate>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:ExchangeDifferencesOnTranslationOfForeignFinancialStatementsMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="From20170101To20171231_TotalRetainedEarningsMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<startDate>2017-01-01</startDate>
			<endDate>2017-12-31</endDate>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:TotalRetainedEarningsMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="From20170101To20171231_UnappropriatedRetainedEarningsAccumulatedDeficitMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<startDate>2017-01-01</startDate>
			<endDate>2017-12-31</endDate>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:UnappropriatedRetainedEarningsAccumulatedDeficitMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="From20170101To20171231_SpecialReserveMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<startDate>2017-01-01</startDate>
			<endDate>2017-12-31</endDate>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:SpecialReserveMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="From20170101To20171231_LegalReserveMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<startDate>2017-01-01</startDate>
			<endDate>2017-12-31</endDate>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:LegalReserveMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="From20170101To20171231_CapitalSurplusMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<startDate>2017-01-01</startDate>
			<endDate>2017-12-31</endDate>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:CapitalSurplusMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="From20170101To20171231_TotalShareCapitalMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<startDate>2017-01-01</startDate>
			<endDate>2017-12-31</endDate>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:TotalShareCapitalMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="From20170101To20171231_Other-ShareCapitalMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<startDate>2017-01-01</startDate>
			<endDate>2017-12-31</endDate>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:Other-ShareCapitalMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="From20170101To20171231_StockDividendToBeDistributedMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<startDate>2017-01-01</startDate>
			<endDate>2017-12-31</endDate>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:StockDividendToBeDistributedMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="From20170101To20171231_AdvanceReceiptsForShareCapitalMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<startDate>2017-01-01</startDate>
			<endDate>2017-12-31</endDate>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:AdvanceReceiptsForShareCapitalMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="From20170101To20171231_CertificateOfEntitlementToNewSharesFromConvertibleBondMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<startDate>2017-01-01</startDate>
			<endDate>2017-12-31</endDate>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:CertificateOfEntitlementToNewSharesFromConvertibleBondMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="From20170101To20171231_PreferenceShareMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<startDate>2017-01-01</startDate>
			<endDate>2017-12-31</endDate>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:PreferenceShareMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="From20170101To20171231_OrdinaryShareMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<startDate>2017-01-01</startDate>
			<endDate>2017-12-31</endDate>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:OrdinaryShareMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20170101_TotalEquityMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2017-01-01</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:TotalEquityMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20170101_NonControllingInterestsMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2017-01-01</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:NonControllingInterestsMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20170101_TotalEquityAttributableToOwnersOfParentMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2017-01-01</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:TotalEquityAttributableToOwnersOfParentMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20170101_TotalOtherEquityInterestMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2017-01-01</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:TotalOtherEquityInterestMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20170101_Others-OtherEquityInterestMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2017-01-01</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:Others-OtherEquityInterestMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20170101_EquityRelatedToNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForDistributionToOwnersMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2017-01-01</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:EquityRelatedToNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForDistributionToOwnersMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20170101_EquityRelatedToNoncurrentAssetsClassifiedAsHeldForSaleMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2017-01-01</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:EquityRelatedToNoncurrentAssetsClassifiedAsHeldForSaleMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20170101_RevaluationSurplusMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2017-01-01</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:RevaluationSurplusMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20170101_GainsLossesOnRemeasurementsOfDefinedBenefit">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2017-01-01</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:GainsLossesOnRemeasurementsOfDefinedBenefit</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20170101_ChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2017-01-01</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:ChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20170101_GainsLossesOnEffectivePortionOfHedgesOfNetInvestmentsInForeignOperationsMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2017-01-01</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:GainsLossesOnEffectivePortionOfHedgesOfNetInvestmentsInForeignOperationsMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20170101_GainsLossesOnEffectivePortionOfCashFlowHedgesMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2017-01-01</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:GainsLossesOnEffectivePortionOfCashFlowHedgesMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20170101_UnrealizedGainsLossesOnAvailable-For-SaleFinancialAssetsMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2017-01-01</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:UnrealizedGainsLossesOnAvailable-For-SaleFinancialAssetsMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20170101_GainsLossesFromInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2017-01-01</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:GainsLossesFromInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20170101_ExchangeDifferencesOnTranslationOfForeignFinancialStatementsMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2017-01-01</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:ExchangeDifferencesOnTranslationOfForeignFinancialStatementsMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20170101_TotalRetainedEarningsMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2017-01-01</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:TotalRetainedEarningsMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20170101_UnappropriatedRetainedEarningsAccumulatedDeficitMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2017-01-01</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:UnappropriatedRetainedEarningsAccumulatedDeficitMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20170101_SpecialReserveMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2017-01-01</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:SpecialReserveMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20170101_LegalReserveMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2017-01-01</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:LegalReserveMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20170101_CapitalSurplusMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2017-01-01</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:CapitalSurplusMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20170101_TotalShareCapitalMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2017-01-01</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:TotalShareCapitalMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20170101_Other-ShareCapitalMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2017-01-01</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:Other-ShareCapitalMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20170101_StockDividendToBeDistributedMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2017-01-01</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:StockDividendToBeDistributedMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20170101_AdvanceReceiptsForShareCapitalMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2017-01-01</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:AdvanceReceiptsForShareCapitalMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20170101_CertificateOfEntitlementToNewSharesFromConvertibleBondMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2017-01-01</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:CertificateOfEntitlementToNewSharesFromConvertibleBondMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20170101_PreferenceShareMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2017-01-01</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:PreferenceShareMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="AsOf20170101_OrdinaryShareMember">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2017-01-01</instant>
		</period>
		<scenario>
			<xbrldi:explicitMember dimension="ifrs:ComponentsOfEquityAxis">tifrs-es:OrdinaryShareMember</xbrldi:explicitMember>
		</scenario>
	</context>
	<context id="From20160101To20161231">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<startDate>2016-01-01</startDate>
			<endDate>2016-12-31</endDate>
		</period>
	</context>
	<context id="AsOf20161231">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2016-12-31</instant>
		</period>
	</context>
	<context id="From20170101To20171231">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<startDate>2017-01-01</startDate>
			<endDate>2017-12-31</endDate>
		</period>
	</context>
	<context id="AsOf20171231">
		<entity>
			<identifier scheme="http://www.twse.com.tw">3647</identifier>
		</entity>
		<period>
			<instant>2017-12-31</instant>
		</period>
	</context>
	<unit id="TWD">
		<measure>iso4217:TWD</measure>
	</unit>
	<unit id="Shares">
		<measure>xbrli:shares</measure>
	</unit>
	<unit id="EarningsPerShare">
		<divide>
			<unitNumerator>
				<measure>iso4217:TWD</measure>
			</unitNumerator>
			<unitDenominator>
				<measure>xbrli:shares</measure>
			</unitDenominator>
		</divide>
	</unit>
	<unit id="Pure">
		<measure>xbrli:pure</measure>
	</unit>
	<tifrs-notes:Year contextRef="From20170101To20171231">2017</tifrs-notes:Year>
	<tifrs-notes:Quarter contextRef="From20170101To20171231">4</tifrs-notes:Quarter>
	<tifrs-notes:ReportType contextRef="From20170101To20171231">Financial report (general)</tifrs-notes:ReportType>
	<tifrs-notes:ReportCategory contextRef="From20170101To20171231">Consolidated report</tifrs-notes:ReportCategory>
	<tifrs-notes:Market contextRef="From20170101To20171231">Public company</tifrs-notes:Market>
	<tifrs-notes:IndustrySector contextRef="From20170101To20171231">Commercial and industrial</tifrs-notes:IndustrySector>
	<ifrs:CashAndCashEquivalents contextRef="AsOf20171231" decimals="-3" unitRef="TWD">176200000</ifrs:CashAndCashEquivalents>
	<ifrs:CashAndCashEquivalents contextRef="AsOf20161231" decimals="-3" unitRef="TWD">150560000</ifrs:CashAndCashEquivalents>
	<tifrs-bsci-ci:CurrentAvailableForSaleFinancialAssets contextRef="AsOf20171231" decimals="-3" unitRef="TWD">0</tifrs-bsci-ci:CurrentAvailableForSaleFinancialAssets>
	<tifrs-bsci-ci:CurrentAvailableForSaleFinancialAssets contextRef="AsOf20161231" decimals="-3" unitRef="TWD">40295000</tifrs-bsci-ci:CurrentAvailableForSaleFinancialAssets>
	<tifrs-bsci-ci:NotesReceivableNet contextRef="AsOf20171231" decimals="-3" unitRef="TWD">0</tifrs-bsci-ci:NotesReceivableNet>
	<tifrs-bsci-ci:NotesReceivableNet contextRef="AsOf20161231" decimals="-3" unitRef="TWD">104392000</tifrs-bsci-ci:NotesReceivableNet>
	<tifrs-bsci-ci:AccountsReceivableNet contextRef="AsOf20171231" decimals="-3" unitRef="TWD">40000</tifrs-bsci-ci:AccountsReceivableNet>
	<tifrs-bsci-ci:AccountsReceivableNet contextRef="AsOf20161231" decimals="-3" unitRef="TWD">107376000</tifrs-bsci-ci:AccountsReceivableNet>
	<tifrs-bsci-ci:OtherReceivables contextRef="AsOf20171231" decimals="-3" unitRef="TWD">16838000</tifrs-bsci-ci:OtherReceivables>
	<tifrs-bsci-ci:OtherReceivables contextRef="AsOf20161231" decimals="-3" unitRef="TWD">8942000</tifrs-bsci-ci:OtherReceivables>
	<ifrs:Inventories contextRef="AsOf20171231" decimals="-3" unitRef="TWD">869000</ifrs:Inventories>
	<ifrs:Inventories contextRef="AsOf20161231" decimals="-3" unitRef="TWD">184363000</ifrs:Inventories>
	<tifrs-bsci-ci:Prepayments contextRef="AsOf20171231" decimals="-3" unitRef="TWD">35177000</tifrs-bsci-ci:Prepayments>
	<tifrs-bsci-ci:Prepayments contextRef="AsOf20161231" decimals="-3" unitRef="TWD">27812000</tifrs-bsci-ci:Prepayments>
	<tifrs-bsci-ci:NoncurrentAssetsClassifiedAsHeldForSaleNet contextRef="AsOf20171231" decimals="-3" unitRef="TWD">0</tifrs-bsci-ci:NoncurrentAssetsClassifiedAsHeldForSaleNet>
	<tifrs-bsci-ci:NoncurrentAssetsClassifiedAsHeldForSaleNet contextRef="AsOf20161231" decimals="-3" unitRef="TWD">77153000</tifrs-bsci-ci:NoncurrentAssetsClassifiedAsHeldForSaleNet>
	<tifrs-bsci-ci:OtherCurrentAssets contextRef="AsOf20171231" decimals="-3" unitRef="TWD">3055000</tifrs-bsci-ci:OtherCurrentAssets>
	<tifrs-bsci-ci:OtherCurrentAssets contextRef="AsOf20161231" decimals="-3" unitRef="TWD">40024000</tifrs-bsci-ci:OtherCurrentAssets>
	<ifrs:CurrentAssets contextRef="AsOf20171231" decimals="-3" unitRef="TWD">232179000</ifrs:CurrentAssets>
	<ifrs:CurrentAssets contextRef="AsOf20161231" decimals="-3" unitRef="TWD">740917000</ifrs:CurrentAssets>
	<ifrs:PropertyPlantAndEquipment contextRef="AsOf20171231" decimals="-3" unitRef="TWD">3354662000</ifrs:PropertyPlantAndEquipment>
	<ifrs:PropertyPlantAndEquipment contextRef="AsOf20161231" decimals="-3" unitRef="TWD">4120018000</ifrs:PropertyPlantAndEquipment>
	<tifrs-bsci-ci:IntangibleAssets contextRef="AsOf20171231" decimals="-3" unitRef="TWD">67000</tifrs-bsci-ci:IntangibleAssets>
	<tifrs-bsci-ci:IntangibleAssets contextRef="AsOf20161231" decimals="-3" unitRef="TWD">362000</tifrs-bsci-ci:IntangibleAssets>
	<tifrs-bsci-ci:OtherNoncurrentAssets contextRef="AsOf20171231" decimals="-3" unitRef="TWD">79995000</tifrs-bsci-ci:OtherNoncurrentAssets>
	<tifrs-bsci-ci:OtherNoncurrentAssets contextRef="AsOf20161231" decimals="-3" unitRef="TWD">150348000</tifrs-bsci-ci:OtherNoncurrentAssets>
	<ifrs:NoncurrentAssets contextRef="AsOf20171231" decimals="-3" unitRef="TWD">3434724000</ifrs:NoncurrentAssets>
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	<tifrs-ar:AccountantsReportBody contextRef="AsOf20180427" lang="zh"><![CDATA[會 計 師 查 核 報 告


旭晶能源科技股份有限公司董事會　公鑒： 

無法表示意見及保留意見
對民國一○六年度財務報告無法表示意見
  本會計師受委任查核旭晶能源科技股份有限公司及其子公司(旭晶集團)民國一○六年十二月三十一日之合併資產負債表，暨民國一○六年一月一日至十二月三十一日之合併綜合損益表、合併權益變動表及合併現金流量表，以及合併財務報告附註(包括重大會計政策彙總)。
  本會計師對上開財務報告無法表示意見。由於無法表示意見之基礎段所述事項之可能影響重大，本會計師無法取得足夠及適切之查核證據，以作為表示查核意見之基礎。
對民國一○五年度財務報告表示保留意見
  旭晶集團民國一○五年十二月三十一日之合併資產負債表，暨民國一○五年一月一日至十二月三十一日之合併綜合損益表、合併權益變動表及合併現金流量表，以及合併財務報告附註(包括重大會計政策彙總)，業經本會計師查核竣事。
  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(請參閱其他事項段)，除保留意見之基礎段所述事項之影響外，上開合併財務報告在所有重大方面係依照證券發行人財務報告編製準則暨經金融監督管理委員會認可並發布生效之國際財務報導準則、國際會計準則、解釋及解釋公告編製，足以允當表達旭晶集團民國一○五年十二月三十一日之合併財務狀況，與民國一○五年一月一日至十二月三十一日之合併財務績效及合併現金流量。
無法表示意見及保留意見之基礎
對民國一○六年度財務報告無法表示意見之基礎
旭晶集團民國一○六年度產生虧損為新台幣1,209,016千元，同年底流動負債超過流動資產達新台幣4,560,157千元，負債總額亦已超過資產總額達新台幣2,432,898千元。旭晶集團管理階層雖於附註十二(二)述明欲採行之未來一年內相關因應對策，惟截至民國一○六年度財務報告查核報告日止，其未敘明若未能取得授信銀行團展期同意及變更聯貸合約條件時之因應計畫，且其繼續經營能力仍需視未來能否改善經營狀況或獲得其他財務支援而定。另，如附註十一(二)及九(二)所述，旭晶集團於民國一○七年三月二十七日所簽訂之協助後續工程處理契約書中訂有保密義務，致未於附註敘明相關契約書總金額及民國一○七年四月二十日以後之資金運用計畫。由於該等情況顯示旭晶集團之繼續經營能力存在重大不確定性，且旭晶集團尚未提供若未能取得授信銀行團展期同意及變更聯貸合約條件時之其他因應計畫，亦尚未提供進一步具體改善經營狀況或獲得其他財務支援計畫及前述協助後續工程處理契約民國一○七年四月二十日以後之資金運用計畫，致本會計師無法對旭晶集團採用繼續經營會計基礎編製財務報告之適當性取得足夠及適切之查核證據。
對民國一○五年度財務報告表示保留意見之基礎
  旭晶集團民國一○五年度產生虧損新台幣1,675,700千元，同年底流動負債超過流動資產達新台幣4,151,746千元，負債總額亦已超過資產總額達新台幣1,196,732千元，旭晶集團管理階層已於民國一○五年度財務報告附註十二(二)述明欲採行之因應對策。另，如附註六(十一)所述，旭晶集團與授信銀行團於民國九十九年及民國一○○年所簽訂之聯合授信合約，截至民國一○五年十二月三十一日止，分別計有3,209,445千元及1,480,745千元將於民國一○六年八月二十七日及七月二十七日到期需償還。惟截至民國一○五年度財務報告查核報告日止，旭晶集團能否繼續獲得授信銀行團展期支持尚未獲定論，前述事實將重大影響旭晶集團之繼續經營，旭晶集團亦未敘明若未能取得授信銀行團展期同意時之因應計畫。
  本會計師係依照會計師查核簽證財務報表規則及一般公認審計準則規劃並執行查核工作。本會計師於該等準則下之責任將於會計師查核合併財務報告之責任段進一步說明。本會計師所隸屬事務所受獨立性規範之人員已依會計師職業道德規範，與旭晶集團保持超然獨立，並履行該規範之其他責任。基於本會計師之查核結果及其他會計師之查核報告，本會計師相信已取得足夠及適切之查核證據，以作為表示保留意見之基礎。
其他事項
列入旭晶集團合併財務報告之子公司中，部份子公司之財務報告未經本會計師查核，而係由其他會計師查核。因此，本會計師對上開民國一○五年度合併財務報告所表示之意見中，有關該等子公司財務報告所列之金額，係依據其他會計師之查核報告。上述各子公司民國一○五年十二月三十一日之資產總額占合併資產總額之4.60%，民國一○五年一月一日至十二月三十一日之營業收入淨額占合併營業收入淨額之32.75%。
  旭晶能源科技股份有限公司已編製民國一○六年及一○五年度之個體財務報告，並經本會計師分別出具無法表示意見及保留意見之查核報告在案，備供參考。
管理階層與治理單位對合併財務報告之責任
  管理階層之責任係依照證券發行人財務報告編製準則暨經金融監督管理委員會認可並發布生效之國際財務報導準則、國際會計準則、解釋及解釋公告編製允當表達之合併財務報告，且維持與合併財務報告編製有關之必要內部控制，以確保合併財務報告未存有導因於舞弊或錯誤之重大不實表達。
  於編製合併財務報告時，管理階層之責任包括評估旭晶集團繼續經營之能力、相關事項之揭露，以及繼續經營會計基礎之採用，除非管理階層意圖清算旭晶集團或停止營業，或除清算或停業外別無實際可行之其他方案。
  旭晶集團之治理單位(含監察人)負有監督財務報導流程之責任。
會計師查核合併財務報告之責任
會計師查核民國一○六年度財務報告之責任
  本會計師之責任係依照會計師查核簽證財務報表規則及一般公認審計準則執行查核工作，並出具查核報告。惟由於無法表示意見之基礎段所述事項之可能影響重大，本會計師無法取得足夠及適切之查核證據，以作為表示查核意見之基礎。
  本會計師所隸屬事務所受獨立性規範之人員已依會計師職業道德規範，與旭晶集團保持超然獨立，並履行該規範之其他責任。
會計師查核民國一○五年度財務報告之責任
  本會計師查核合併財務報告之目的，係對合併財務報告整體是否存有導因於舞弊或錯誤之重大不實表達取得合理確信，並出具查核報告。合理確信係高度確信，惟依照一般公認審計準則執行之查核工作無法保證必能偵出合併財務報告存有之重大不實表達。不實表達可能導因於舞弊或錯誤。如不實表達之個別金額或彙總數可合理預期將影響合併財務報表使用者所作之經濟決策，則被認為具有重大性。
  本會計師依照一般公認審計準則查核時，運用專業判斷並保持專業上之懷疑。本會計師亦執行下列工作：
1.辨認並評估合併財務報告導因於舞弊或錯誤之重大不實表達風險；對所評估之風險設計及執行適當之因應對策；並取得足夠及適切之查核證據以作為查核意見之基礎。因舞弊可能涉及共謀、偽造、故意遺漏、不實聲明或踰越內部控制，故未偵出導因於舞弊之重大不實表達之風險高於導因於錯誤者。
2.對與查核攸關之內部控制取得必要之瞭解，以設計當時情況下適當之查核程序，惟其目的非對旭晶集團內部控制之有效性表示意見。
3.評估管理階層所採用會計政策之適當性，及其所作會計估計與相關揭露之合理性。
4.依據所取得之查核證據，對管理階層採用繼續經營會計基礎之適當性，以及使旭晶集團繼續經營之能力可能產生重大疑慮之事件或情況是否存在重大不確定性，作出結論。本會計師若認為該等事件或情況存在重大不確定性，則須於查核報告中提醒合併財務報告使用者注意合併財務報告之相關揭露，或於該等揭露係屬不適當時修正查核意見。本會計師之結論係以截至查核報告日所取得之查核證據為基礎。惟未來事件或情況可能導致旭晶集團不再具有繼續經營之能力。 
5.評估合併財務報告(包括相關附註)之整體表達、結構及內容，以及合併財務報告是否允當表達相關交易及事件。
6.對於集團內組成個體之財務資訊取得足夠及適切之查核證據，以對合併財務報告表示意見。本會計師負責集團查核案件之指導、監督及執行，並負責形成集團之查核意見。
本會計師與治理單位溝通之事項，包括所規劃之查核範圍及時間，以及重大查核發現(包括於查核過程中所辨認之內部控制顯著缺失)。
]]></tifrs-ar:AccountantsReportBody>
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	<tifrs-notes:FinancialStatementNotes contextRef="From20170101To20171231"><![CDATA[http://doc.twse.com.tw/server-java/t57sb01?step=1&colorchg=1&co_id=3647&year=106&seamon=4&mtype=A&]]></tifrs-notes:FinancialStatementNotes>
	<tifrs-notes:HistoryAndOrganization contextRef="From20170101To20171231"><![CDATA[旭晶能源科技股份有限公司(原名旭晶光電股份有限公司，以下稱「本公司」)於民國九十六年九月十九日奉經濟部核准設立，註冊地址為台北市中山區樂群三路56號7樓之1，並於民國九十七年十一月開始主要營業活動。本公司及子公司(以下併稱合併公司」)主要營業項目為太陽能相關產品之製造與加工等業務。本公司股票於民國九十八年二月二十七日奉准於財團法人中華民國櫃檯買賣中心興櫃市場買賣，並於民國一○五年十月二十一日起終止於興櫃市場買賣。]]></tifrs-notes:HistoryAndOrganization>
	<tifrs-notes:DateAndProceduresOfAuthorisationForIssueOfFinancialStatements contextRef="From20170101To20171231"><![CDATA[本合併財務報告已於民國一○七年四月二十七日提報董事會後發布。]]></tifrs-notes:DateAndProceduresOfAuthorisationForIssueOfFinancialStatements>
	<tifrs-notes:ApplicationOfNewlyIssuedOrAmendedStandardsAndInterpretations contextRef="From20170101To20171231"><![CDATA[(一)已採用金融監督管理委員會認可之新發布及修訂後準則及解釋之影響
合併公司自民國一○六年起全面採用經金融監督管理委員會(以下簡稱金管會)認可並於民國一○六年生效之國際財務報導準則編製合併財務報告，相關新發布、修正及修訂之準則及解釋彙列如下：


新發布／修正／修訂準則及解釋                                                                                           國際會計準則理事會發布之生效日
國際財務報導準則第10號、國際財務報導準則第12號及國際會計準則第28號之修正「投資個體：適用合併報表例外規定」             2016年1月1日
國際財務報導準則第11號之修正「取得聯合營運權益之會計處理」                                                             2016年1月1日
國際財務報導準則第14號「管制遞延帳戶」                                                                                 2016年1月1日
國際會計準則第1號之修正「揭露倡議」                                                                                    2016年1月1日
國際會計準則第16號及國際會計準則第38號之修正「可接受之折舊及攤銷方法之闡釋」                                           2016年1月1日
國際會計準則第16號及國際會計準則第41號之修正「農業：生產性植物」                                                       2016年1月1日
國際會計準則第19號之修正「確定福利計畫：員工提撥」                                                                     2014年7月1日
國際會計準則第27號之修正「單獨財務報表之權益法」                                                                       2016年1月1日
國際會計準則第36號之修正「非金融資產可回收金額之揭露」                                                                 2014年1月1日
國際會計準則第39號之修正「衍生工具之約務更替與避險會計之持續適用」                                                     2014年1月1日
2010-2012及2011-2013週期之年度改善                                                                                     2014年7月1日
2012-2014年國際財務報導年度改善                                                                                        2016年1月1日
國際財務報導解釋第21號「公課」                                                                                         2014年1月1日

適用上述新認可之國際財務報導準則將不致對本合併財務報告造成重大變動。


(二)尚未採用金管會認可之國際財務報導準則之影響
依據金管會民國一○六年七月十四日金管證審字第1060025773號令，公開發行以上公司應自民國一○七年起全面採用經金管會認可並於民國一○七年生效之國際財務報導準則。相關新發布、修正及修訂之準則及解釋彙列如下： 

新發布／修正／修訂準則及解釋                                                                                           國際會計準則理事會發布之生效日
國際財務報導準則第2號之修正「股份基礎給付交易之分類及衡量」                                                            2018年1月1日
國際財務報導準則第4號之修正「於國際財務報導準則第4號『保險合約』下國際財務報導準則第9號『金融工具』之適用」            2018年1月1日
國際財務報導準則第9號「金融工具」                                                                                      2018年1月1日
國際財務報導準則第15號「客戶合約之收入」                                                                               2018年1月1日
國際會計準則第7號之修正「揭露倡議」                                                                                    2017年1月1日
國際會計準則第12號之修正「未實現損失之遞延所得稅資產之認列」                                                           2017年1月1日
國際會計準則第40號之修正「投資性不動產之轉列」                                                                         2018年1月1日
國際財務報導準則2014-2016週期之年度改善：
國際財務報導準則第12號之修正                                                                                           2017年1月1日
國際財務報導準則第1號之修正及國際會計準則第28號之修正                                                                  2018年1月1日
國際財務報導解釋第22號「外幣交易與預收(付)對價」                                                                       2018年1月1日

除下列項目外，適用上述新認可之國際財務報導準則將不致對本合併財務報告造成重大變動。造成重大變動者之性質及影響說明如下：

1.國際財務報導準則第九號「金融工具」
該準則將取代國際會計準則第三十九號「金融工具：認列與衡量」，修正金融工具之分類與衡量、減損及避險會計。
(1)金融資產之分類及衡量
該準則包含金融資產之新分類及衡量方法，其反映管理該金融資產之經營模式及現金流量特性。該準則主要將金融資產分類為按攤銷後成本衡量、透過其他綜合損益按公允價值衡量及透過損益按公允價值衡量三類，並刪除現行準則下持有至到期日、放款及應收款及備供出售金融資產之分類。依該準則，混合合約包含之主契約若屬該準則範圍內之金融資產，則不拆分嵌入之衍生工具，而係評估整體混合金融工具之分類。另國際會計準則第三十九號對於不具活絡市場報價且公允價值因而無法可靠衡量之無報價權益工具投資（及此類工具之衍生工具）之衡量規定具有一項例外，此類金融工具係按成本衡量；國際財務報導準則第九號刪除該項例外，規定所有權益工具（及其衍生工具）應按公允價值衡量。
合併公司評估認為若適用新分類規定，將不會對應收帳款之會計處理造成重大影響。
(2)金融資產及合約資產之減損
該準則以前瞻性之預期信用損失模式取代現行國際會計準則第三十九號已發生減損損失模式，預期信用損失係以機率加權為基礎決定，經濟因素改變如何影響該損失需要相當的判斷。
預期信用損失模式適用於按攤銷後成本衡量、透過其他綜合損益按公允價值衡量之金融資產(除權益工具投資外)及合約資產。
國際財務報導準則第九號下，係依下列基礎衡量金融資產之減損損失：
‧十二個月預期信用損失：金融工具於報導日後十二個月內可能違約事項所產生之預期信用損失；及
‧存續期間預期信用損失：金融工具預期存續期間所有可能違約事項產生之預期信用損失。
若金融工具自原始認列後信用風險已顯著增加，則適用存續期間預期信用損失衡量減損；若未顯著增加，則適用十二個月預期信用損失衡量減損。企業若判定金融工具於報導日之信用風險低，得假設該金融資產自原始認列後信用風險未顯著增加，然而，不具重大財務組成部分之應收帳款及合約資產，係按存續期間預期信用損失方法衡量，此外，合併公司亦選擇以此方式衡量具重大財務組成部分之應收帳款。
合併公司預估適用國際財務報導準則第九號減損規定將不會產生重大影響。

2.國際財務報導準則第十五號「客戶合約之收入」
該準則將取代現行國際會計準則第十八號「收入」及國際會計準則第十一號「建造合約」以及其他收入相關的解釋，以單一分析模型按五個步驟決定企業認列收入之方法、時點及金額。


針對商品之銷售，現行係於商品交付予客戶時認列收入，於該時點相關所有權之重大風險及報酬已移轉予客戶。於該時點認列收入，係因該時點收入及成本能可靠衡量、對價很有可能收回，且不再繼續參與對商品之管理。國際財務報導準則第十五號下，將於客戶取得對產品之控制時認列收入。
合併公司評估認為產品之所有權重大風險及報酬移轉予客戶之時點與控制移轉之時點類似，故預期不會產生重大影響。

惟上述採用新公報之預估影響情形可能因將來環境或狀況改變而變更。

(三)金管會尚未認可之新發布及修訂準則及解釋
下表彙列國際會計準則理事會(以下簡稱理事會)已發布及修訂但尚未經金管會認可之準則及解釋。

新發布／修正／修訂準則及解釋                                                                         理事會發布之生效日
國際財務報導準則第10號及國際會計準則第28號之修正「投資者與其關聯企業或合資間之資產出售或投入」       尚待理事會決定
國際財務報導準則第16號「租賃」                                                                       2019年1月1日
國際財務報導準則第17號「保險合約」                                                                   2021年1月1日
國際財務報導解釋第23號「具不確定性之所得稅處理」                                                     2019年1月1日
國際財務報導準則第9號之修正「具有負補償之提前還款特性」                                              2019年1月1日
國際會計準則第28號之修正「對關聯企業及合資之長期權益」                                               2019年1月1日
國際財務報導準則2015-2017週期之年度改善                                                              2019年1月1日
國際會計準則第19號之修正「計畫修正、縮減或清償」                                                     2019年1月1日


對合併公司可能攸關者如下：

發布日                                   新發布或修訂準則                                                                                            主要修訂內容

2014.9.11                                國際財務報導準則第10號及國際會計準則第28號之修正「投資者與其關聯企業或合資間之資產出售或投入」              闡明當投資者將其子公司移轉與關聯企業或合資時，若所出售或投入之資產構成一項業務，則投資者視為喪失對業務之控制，應認列所有利益或損失；若不構成業務，則應依持股比例計算未實現損益，將部分利益或損失遞延認列。

2016.1.13                                國際財務報導準則第16號「租賃」                                                                              新準則將租賃之會計處理修正如下：
                                                                                                                                                    ‧承租人所簽訂符合租賃定義之所有合約均應於資產負債表認列使用權資產及租賃負債。租賃期間內租賃費用則係以使用權資產折舊金額加計租賃負債之利息攤提金額衡量。
                                                                                                                                                    ‧出租人所簽訂符合租賃定義之合約則應分類為營業租賃及融資租賃，其會計處理與國際會計準則第17號「租賃」類似。
合併公司現正持續評估上述準則及解釋對合併公司財務狀況與經營結果之影響，相關影響待評估完成時予以揭露。
]]></tifrs-notes:ApplicationOfNewlyIssuedOrAmendedStandardsAndInterpretations>
	<tifrs-notes:StatementOfIFRSAndRelatedRegulationsCompliance contextRef="From20170101To20171231"><![CDATA[本合併財務報告係依照證券發行人財務報告編製準則(以下簡稱「編製準則」)及金融監督管理委員會認可並發布生效之國際財務報導準則、國際會計準則、解釋及解釋公告(以下簡稱「金管會認可之國際財務報導準則」)編製。]]></tifrs-notes:StatementOfIFRSAndRelatedRegulationsCompliance>
	<tifrs-notes:BasisOfPreparation contextRef="From20170101To20171231"><![CDATA[1.衡量基礎
  除依公允價值衡量之備供出售金融資產外，本合併財務報告係依歷史成本為基礎編製。

2.功能性貨幣及表達貨幣
  合併公司每一個體均係以各營運所處主要經濟環境之貨幣為其功能性貨幣。本合併財務報告係以本公司之功能性貨幣，新台幣表達。所有以新台幣表達之財務資訊均以新台幣千元為單位。]]></tifrs-notes:BasisOfPreparation>
	<tifrs-notes:PrinciplesOfConsolidation contextRef="From20170101To20171231"><![CDATA[1.合併財務報告編製原則
  合併財務報告之編製主體包含本公司及由本公司所控制之個體(即子公司)。當本公司暴露於來自對被投資個體之參與之變動報酬或對該等變動報酬享有權利，且透過對被投資個體之權力有能力影響該等報酬時，本公司控制該個體。
  自對取得子公司控制之日起，開始將其財務報告納入合併財務報告，直至喪失控制之日為止。合併公司間之交易、餘額及任何未實現收益與費損，業於編製合併財務報告時已全數消除。子公司之綜合損益總額係分別歸屬至本公司業主及非控制權益，即使非控制權益因而成為虧損餘額亦然。
  子公司之財務報告業已適當調整，俾使其會計政策與合併公司所使用之會計政策一致。
  合併公司對子公司所有權權益之變動，未導致喪失對子公司之控制者，係作為與業主間之權益交易處理。非控制權益之調整數與所支付或收取對價公允價值間之差額，係直接認列於權益且歸屬於本公司業主。
  當合併公司喪失對子公司之控制，合併財務報告中將前子公司之資產(包含商譽)及負債與非控制權益按喪失控制日之帳面金額除列，並對前子公司之保留投資以喪失控制日之公允價值重新衡量。處分損益為下列兩者之差額：(1)所收取對價之公允價值與對前子公司之保留投資於喪失控制日之公允價值合計數，及(2)子公司之資產(包含商譽)及負債與非控制權益於喪失控制日之帳面金額合計數。對於先前認列於其他綜合損益中與該子公司有關之所有金額，其會計處理之基礎與合併公司若直接處分相關資產或負債所必須遵循之基礎相同。]]></tifrs-notes:PrinciplesOfConsolidation>
	<tifrs-notes:ForeignCurrencies contextRef="From20170101To20171231"><![CDATA[1.外幣交易
  外幣交易依交易日之匯率換算為功能性貨幣。報導期間結束日(以下稱報導日)之外幣貨幣性項目依當日之匯率換算為功能性貨幣，其兌換損益係指期初以功能性貨幣計價之攤銷後成本，調整當期之有效利息及付款後之金額，與依外幣計價之攤銷後成本按報導日匯率換算金額間之差異。
以公允價值衡量之外幣非貨幣性項目依衡量公允價值當日之匯率重新換算為功能性貨幣，以歷史成本衡量之外幣非貨幣性項目則依交易日之匯率換算。
  除非貨幣性之備供出售權益工具、指定為國外營運機構淨投資避險之金融負債或合格之現金流量避險，換算所產生之外幣兌換差異認列於其他綜合損益外，其餘係認列為損益。
2.國外營運機構
  國外營運機構之資產及負債，包括收購時產生之商譽及公允價值調整，係依報導日之匯率換算為新台幣；收益及費損項目係依當期平均匯率換算為新台幣，所產生之兌換差額均認列為其他綜合損益。
當處分國外營運機構致喪失控制、共同控制或重大影響時，與該國外營運機構相關之累計兌換差額係全數重分類為損益。部分處分含有國外營運機構之子公司時，相關累計兌換差額係按比例重新歸屬至非控制權益。部分處分含有國外營運機構之關聯企業或合資之投資時，相關累計兌換差額則按比例重分類至損益。
對國外營運機構之貨幣性應收或應付項目，若尚無清償計畫且不可能於可預見之未來予以清償時，其所產生之外幣兌換損益視為對該國外營運機構淨投資之一部分而認列為其他綜合損益。]]></tifrs-notes:ForeignCurrencies>
	<tifrs-notes:ClassificationOfCurrentAndNoncurrentAssetsAndLiabilities contextRef="From20170101To20171231"><![CDATA[  符合下列條件之一之資產列為流動資產，非屬流動資產之所有其他資產則列為非流動資產：
1.預期於其正常營業週期中實現該資產，或意圖將其出售或消耗；
2.主要為交易目的而持有該資產；
3.預期於報導期間後十二個月內實現該資產；或
4.該資產為現金或約當現金，但於報導期間後至少十二個月將該資產交換或用以清償負債受到其他限制者除外。
  符合下列條件之一之負債列為流動負債，非屬流動負債之所有其他負債則列為非流動負債：
1.預期將於正常營業週期中清償該負債；
2.主要為交易目的而持有該負債；
3.預期將於報導期間後十二個月內到期清償該負債；或
4.未具無條件將清償期限遞延至報導期間後至少十二個月之權利之負債。負債之條款，可能依交易對方之選擇，以發行權益工具而導致其清償者，並不影響其分類。]]></tifrs-notes:ClassificationOfCurrentAndNoncurrentAssetsAndLiabilities>
	<tifrs-notes:CashAndCashEquivalents contextRef="From20170101To20171231"><![CDATA[現金包括庫存現金及活期存款。約當現金係指可隨時轉換成定額現金且價值變動風險甚小之短期並具高度流動性之投資。定期存款符合前述定義且持有目的係滿足短期現金承諾而非投資或其他目的者，列報於約當現金。]]></tifrs-notes:CashAndCashEquivalents>
	<tifrs-notes:FinancialInstruments contextRef="From20170101To20171231"><![CDATA[金融資產與金融負債係於合併公司成為該金融工具合約條款之一方時認列。]]></tifrs-notes:FinancialInstruments>
	<tifrs-notes:FinancialAssets contextRef="From20170101To20171231"><![CDATA[合併公司之金融資產分類為：備供出售金融資產及放款及應收款。]]></tifrs-notes:FinancialAssets>
	<tifrs-notes:AvailableForSaleFinancialAssets contextRef="From20170101To20171231"><![CDATA[備供出售金融資產
此類金融資產係指定為備供出售或非屬其他類別之非衍生金融資產。原始認列時係按公允價值加計直接可歸屬之交易成本衡量；後續評價按公允價值衡量，除減損損失、按有效利率法計算之利息收入、股利收入及貨幣性金融資產外幣兌換損益認列於損益外，其餘帳面金額之變動係認列為其他綜合損益，並累積於權益項下之備供出售金融資產未實現損益。於除列時，將權益項下之利益或損失累計金額重分類至損益，並列報於營業外收入及支出項下之其他利益及損失。依交易慣例購買或出售金融資產時，採用交易日會計處理。
權益投資之股利收入於合併公司有權利收取股利之日認列(通常係除息日)，並列報於營業外收入及支出項下之其他利益及損失。]]></tifrs-notes:AvailableForSaleFinancialAssets>
	<tifrs-notes:LoansAndReceivables contextRef="From20170101To20171231"><![CDATA[放款及應收款
放款及應收款係無活絡市場公開報價，且具固定或可決定付款金額之金融資產，包括應收款項及其他應收款。原始認列時按公允價值加計直接可歸屬之交易成本衡量，後續評價採有效利率法以攤銷後成本減除減損損失衡量，惟短期應收款項之利息認列不具重大性之情況除外。依交易慣例購買或出售金融資產時，採用交易日會計處理。
利息收入係列報於營業外收入及支出項下之其他收入。]]></tifrs-notes:LoansAndReceivables>
	<tifrs-notes:ImpairmentOfFinancialAssets contextRef="From20170101To20171231"><![CDATA[金融資產減損
  非透過損益按公允價值衡量之金融資產，於每一報導日評估減損。當有客觀證據顯示，因金融資產原始認列後發生之單一或多項事件，致使該資產之估計未來現金流量受損失者，該金融資產即已發生減損。
  金融資產減損之客觀證據包括發行人或債務人之重大財務困難、違約(如利息或本金支付之延滯或不償付）、債務人將進入破產或其他財務重整之可能性大增，及由於財務困難而使該金融資產之活絡市場消失等。此外，備供出售權益投資之公允價值大幅或持久性下跌至低於其成本時，亦屬客觀之減損證據。
  針對應收帳款個別評估未有減損後，另再以組合基礎評估減損。應收款組合之客觀減損證據可能包含合併公司過去收款經驗、該組合超過平均授信期間之延遲付款增加情況，以及與應收款拖欠有關之全國性或區域性經濟情勢變化。
  所有金融資產之減損損失係直接自金融資產之帳面金額中扣除，惟應收帳款係藉由備抵帳戶調降其帳面金額。當判斷應收帳款無法收回時，係沖銷備抵帳戶。原先已沖銷而後續收回之款項則貸記備抵帳戶。備抵帳戶帳面金額之變動認列於損益。
  當備供出售金融資產發生減損時，原先已認列於其他綜合損益之累計利益與損失金額將重分類為損益。
  備供出售權益工具原先認列於損益之減損損失不得迴轉並認列為損益。任何認列減損損失後之公允價值回升金額係認列於其他綜合損益，並累積於其他權益項目之項下。備供出售債務工具之公允價值回升金額若能客觀地連結至減損損失認列於損益後發生之事項，則予以迴轉並認列為損益。
  應收帳款之呆帳損失及迴升係列報於管理費用。應收帳款以外金融資產之減損損失及迴升係列報於營業外收入及支出項下之其他利益及損失。 ]]></tifrs-notes:ImpairmentOfFinancialAssets>
	<tifrs-notes:DerecognitionOfFinancialAssets contextRef="From20170101To20171231"><![CDATA[  合併公司僅於對來自該資產現金流量之合約權利終止，或已移轉金融資產且該資產所有權幾乎所有之風險及報酬已移轉予其他企業時，始將金融資產除列。
  除列單一金融資產之整體時，其帳面金額與已收取或可收取對價總額加計認列於其他綜合損益並累計於「其他權益－備供出售金融資產未實現損益」之金額間之差額係認列為損益，並列報於營業外收入及支出項下之其他利益及損失。
  當非除列單一金融資產之整體時，合併公司以移轉日各部分之相對公允價值為基礎，將該金融資產之原帳面金額分攤至因持續參與而持續認列之部分及除列之部分。分攤予除列部分之帳面金額與因除列部分所收取之對價加計已認列於其他綜合損益之任何累計利益或損失中分攤予除列部分之總和間之差額係認列為損益，並列報於營業外收入及支出項下之其他利益及損失。已認列於其他綜合損益之累計利益或損失，係依其相對公允價值分攤予持續認列部分與除列部分。]]></tifrs-notes:DerecognitionOfFinancialAssets>
	<tifrs-notes:ClassificationOfFinancialLiabilitiesAndEquityInstruments contextRef="From20170101To20171231"><![CDATA[  合併公司發行之債務及權益工具係依據合約協議之實質與金融負債及權益工具之定義分類為金融負債或權益。
  權益工具係指表彰合併公司於資產減除其所有負債後剩餘權益之任何合約。合併公司發行之權益工具係以取得之價款扣除直接發行成本後之金額認列。]]></tifrs-notes:ClassificationOfFinancialLiabilitiesAndEquityInstruments>
	<tifrs-notes:OtherFinancialLiabilities contextRef="From20170101To20171231"><![CDATA[金融負債非屬持有供交易且未指定為透過損益按公允價值衡量者(包括長短期借款、應付帳款及其他應付款)，原始認列時係按公允價值加計直接可歸屬之交易成本衡量；後續評價採有效利率法以攤銷後成本衡量。未資本化為資產成本之利息費用列報於營業外收入及支出項下之財務成本。]]></tifrs-notes:OtherFinancialLiabilities>
	<tifrs-notes:DerecognitionOfFinancialLiabilities contextRef="From20170101To20171231"><![CDATA[  合併公司係於合約義務已履行、取消或到期時，除列金融負債。
  除列金融負債時，其帳面金額與所支付或應支付對價總額(包含任何所移轉之非現金資產或承擔之負債)間之差額認列為損益，並列報於營業外收入及支出項下之其他利益及損失。]]></tifrs-notes:DerecognitionOfFinancialLiabilities>
	<tifrs-notes:OffsettingFinancialAssetsAndFinancialLiabilities contextRef="From20170101To20171231"><![CDATA[金融資產及負債之互抵
  金融資產及金融負債僅於合併公司有法定權利進行互抵及有意圖以淨額交割或同時變現資產及清償負債時，方予以互抵並以淨額表達於資產負債表。]]></tifrs-notes:OffsettingFinancialAssetsAndFinancialLiabilities>
	<tifrs-notes:Inventories contextRef="From20170101To20171231"><![CDATA[  存貨係以成本與淨變現價值孰低衡量。成本包括使其達可供使用的地點及狀態所發生之取得、產製或加工成本及其他成本，並採加權平均法計算。製成品及在製品存貨之成本包括依適當比例按正常產能分攤之製造費用。
  淨變現價值係指正常營業下之估計售價減除估計完工尚需投入之估計成本及完成出售所需之估計成本後之餘額。]]></tifrs-notes:Inventories>
	<tifrs-notes:NoncurrentAssetHeldForSaleAndDiscontinuedOperations contextRef="From20170101To20171231"><![CDATA[  非流動資產或由資產及負債組成之處分群組，於預期主要係透過出售或分配予業主而非持續使用以回收其帳面金額時，分類為待出售或待分配予業主。符合此分類之非流動資產或處分群組必須係於目前情況下可供立即出售，且高度很有可能於一年內完成出售。資產或處分群組中之組成部分於原始分類至待出售或待分配予業主前，依合併公司之會計政策重新衡量。分類為待出售或待分配予業主後，係以其帳面金額與公允價值減出售成本孰低為衡量基礎。任何處分群組之減損損失首先分攤至商譽，再依比例基礎分攤至其餘之資產及負債，惟該損失不分配至非屬國際會計準則第三十六號資產減損範圍之資產，前述項目繼續依照合併公司之會計政策衡量。對原始分類為待出售或待分配予業主所認列之減損損失及後續再衡量所產生之利益及損失係認列為損益，惟回升之利益不得超過已認列之累積減損損失。
  無形資產及不動產、廠房及設備分類為待出售或待分配予業主時，即不再提列折舊或攤銷。此外，採用權益法認列之投資分類為待出售或待分配予業主時，即停止採用權益法。]]></tifrs-notes:NoncurrentAssetHeldForSaleAndDiscontinuedOperations>
	<tifrs-notes:InvestmentsInAssociates contextRef="From20170101To20171231"><![CDATA[關聯企業係指合併公司對其財務及營運政策具有重大影響，但非控制或聯合控制者。
合併公司對於關聯企業之權益採用權益法處理。權益法下，原始取得時係依成本認列，投資成本包含交易之成本。投資關聯企業之帳面金額包括原始投資時所辨認之商譽，減除任何累計減損損失。
合併財務報告包括自具有重大影響之日起至喪失重大影響之日止，於進行與合併公司會計政策一致性之調整後，合併公司依權益比例認列各該投資關聯企業之損益及其他綜合損益之金額。當關聯企業發生非損益及其他綜合損益之權益變動且不影響合併公司對其之持股比例時，合併公司將所有權益變動按持股比例認列為資本公積。
合併公司與關聯企業間之交易所產生之未實現利益，已在合併公司對該被投資公司之權益範圍內予以消除。未實現損失之消除方法與未實現利益相同，但僅限於未有減損證據之情況下所產生。
當合併公司依比例應認列關聯企業之損失份額等於或超過其在關聯企業之權益時，即停止認列其損失，而僅於發生法定義務、推定義務或已代被投資公司支付款項之範圍內，認列額外之損失及相關負債。]]></tifrs-notes:InvestmentsInAssociates>
	<tifrs-notes:PropertyPlantAndEquipment contextRef="From20170101To20171231"><![CDATA[1.認列與衡量
不動產、廠房及設備之認列及衡量係採成本模式，依成本減除累計折舊與累計減損後之金額衡量。成本包含可直接歸屬於取得資產之支出。自建資產成本包含原料及直接人工、任何其他使資產達預計用途之可使用狀態的直接可歸屬成本、拆卸與移除該項目及復原所在地點之成本，以及符合要件資產資本化之借款成本。此外，成本亦包含因外幣計價之不動產、廠房及設備採購，屬現金流量避險有效而自權益轉入之部分，為整合相關設備功能而購入之軟體亦資本化為該設備之一部分。
當不動產、廠房及設備包含不同組成部分，且相對於該項目之總成本若屬重大而採用不同之折舊率或折舊方法較為合宜時，則視為不動產、廠房及設備之單獨項目(主要組成部分)處理。
不動產、廠房及設備之處分損益，係由不動產、廠房及設備之帳面金額與處分價款之差額決定，並以淨額認列於損益項下之「其他利益及損失」。
2.後續成本
若不動產、廠房及設備項目後續支出所預期產生之未來經濟效益很有可能流入合併公司，且其金額能可靠衡量，則該支出認列為該項目帳面金額之一部分，被重置部分之帳面金額則予以除列。不動產、廠房及設備之日常維修成本於發生時認列為損益。
3.折　　舊
折舊係依資產成本減除殘值後按估計耐用年限採直線法計算，並依資產之各別重大組成部分評估，若一組成部分之耐用年限不同於資產之其他部分，則此組成部分應單獨提列折舊。折舊之提列認列為損益。
租賃資產之折舊若可合理確認合併公司將於租賃期間屆滿時取得所有權，則依其耐用年限提列；其餘租賃資產係依租賃期間及其耐用年限兩者較短者提列。
土地無須提列折舊。

當期及比較期間之估計耐用年限如下：
(1)房屋及建築　　　3~50年
(2)機器設備　　  　2~15年
(3)辦公設備     　  3~5年
(4)租賃改良　　   　  3年
(5)其他設備　      3~15年

合併公司至少於每一年度報導日檢視折舊方法、耐用年限及殘值，若預期值與先前之估計不同時，於必要時適當調整，該變動按會計估計變動規定處理。]]></tifrs-notes:PropertyPlantAndEquipment>
	<tifrs-notes:Leasing contextRef="From20170101To20171231"><![CDATA[1.出租人
營業租賃之租賃收益按直線基礎於租賃期間認列為收益。因協商與安排營業租賃所產生之原始直接成本，加計至租賃資產之帳面金額，並按直線基礎於租賃期間認列為費用。為達成租賃安排而提供予承租人之誘因總利益於租賃期間內以直線法認列為租金收入之減少。或有租賃給付於租賃調整確定時，認列為當期收入。
2.承租人
營業租賃之租金給付(不包括保險及維護等服務成本)依直線基礎於租賃期間認列為費用。由出租人提供為達成租賃安排之誘因總利益於租賃期間內以直線法認列為租金支出之減少。該等租賃資產未認列於合併公司之資產負債表。在營業租賃下，所有給付均作為租賃支出，並附註揭露此一情形。]]></tifrs-notes:Leasing>
	<tifrs-notes:IntangibleAssets contextRef="From20170101To20171231"><![CDATA[合併公司無形資產自達可供使用狀態起，於耐用年限期間以直線法攤銷，各項無形資產耐用年限依合約期限而定，攤銷數認列於損益。
合併公司至少於每一年度報導日檢視無形資產之殘值、攤銷期間及攤銷方法，若有變動，視為會計估計變動。]]></tifrs-notes:IntangibleAssets>
	<tifrs-notes:ImpairmentOfNonFinancialAsset contextRef="From20170101To20171231"><![CDATA[針對存貨、遞延所得稅資產、員工福利產生之資產及分類為待出售之非流動資產以外之非金融資產，合併公司於每一報導日評估是否發生減損，並就有減損跡象之資產估計其可回收金額。若無法估計個別資產之可回收金額，則合併公司估計該項資產所屬現金產生單位之可回收金額以評估減損。

可回收金額為個別資產或現金產生單位之公允價值減出售成本與其使用價值孰高者。個別資產或現金產生單位之可回收金額若低於帳面金額，則將該個別資產或現金產生單位之帳面金額調整減少至可回收金額，並認列減損損失。減損損失係立即認列於當期損益。
合併公司於每一報導日重新評估是否有跡象顯示，商譽以外之非金融資產於以前年度所認列之減損損失可能已不存在或減少。若用以決定可回收金額之估計有任何改變，則迴轉減損損失，以增加個別資產或現金產生單位之帳面金額至其可回收金額，惟不超過若以前年度該個別資產或現金產生單位未認列減損損失之情況下，減除應提列折舊或攤銷後之帳面金額。
針對商譽、非確定耐用年限無形資產及尚未可供使用之無形資產，每年定期進行減損測試，並就可回收金額低於帳面金額之部分，認列減損損失。
為減損測試之目的，企業合併取得之商譽應分攤至合併公司預期可自合併綜效受益之各現金產生單位(或現金產生單位群組)。若現金產生單位之可回收金額低於其帳面金額，所認列之減損損失係先減少該現金產生單位受攤商譽之帳面金額，次就該單位內其他各資產帳面金額之比例減少各該資產帳面金額。已認列之商譽減損損失，不得於後續期間迴轉。]]></tifrs-notes:ImpairmentOfNonFinancialAsset>
	<tifrs-notes:RevenueRecognition contextRef="From20170101To20171231"><![CDATA[正常活動中銷售商品所產生之收入，係考量退回、商業折扣及數量折扣後，按已收或應收對價之公允價值衡量。收入係俟具說服力之證據存在(通常為已簽訂銷售協議)、所有權之重大風險及報酬已移轉予買方、價款很有可能收回、相關成本與可能之商品退回能可靠估計、不持續參與商品之管理及收入金額能可靠衡量時加以認列。若折扣很有可能發生且金額能可靠衡量時，則於銷售認列時予以認列作為收入之減項。
風險及報酬移轉之時點係視銷售合約個別條款而定。]]></tifrs-notes:RevenueRecognition>
	<tifrs-notes:EmployeeBenefits contextRef="From20170101To20171231"><![CDATA[1.確定提撥計畫
確定提撥退休金計畫之提撥義務係於員工提供勞務期間內認列為損益項下之員工福利費用。
2.短期員工福利
短期員工福利義務係以未折現之基礎衡量，且於提供相關服務時認列為費用。
有關短期現金紅利或分紅計畫下預期支付之金額，若係因員工過去提供服務而使合併公司負有現時之法定或推定支付義務，且該義務能可靠估計時，將該金額認列為負債。]]></tifrs-notes:EmployeeBenefits>
	<tifrs-notes:IncomeTax contextRef="From20170101To20171231"><![CDATA[所得稅費用包括當期及遞延所得稅。除與企業合併、直接認列於權益或其他綜合損益之項目相關者外，當期所得稅及遞延所得稅應認列於損益。
當期所得稅包括當年度課稅所得（損失）按報導日之法定稅率或實質性立法稅率計算之預計應付所得稅或應收退稅款，及任何對以前年度應付所得稅的調整。
遞延所得稅係就資產及負債於財務報導目的之帳面金額與其課稅基礎之暫時性差異予以衡量認列。下列情況產生之暫時性差異不予認列遞延所得稅：
1.非屬企業合併之交易原始認列之資產或負債，且於交易當時不影響會計利潤及課稅所得（損失）者。
2.因投資子公司及合資權益所產生，且很有可能於可預見之未來不會迴轉者。
3.商譽之原始認列。
遞延所得稅係以預期資產實現或負債清償當期之稅率衡量，並以報導日之法定稅率或實質性立法稅率為基礎。
遞延所得稅資產及遞延所得稅負債僅於同時符合下列條件時，方予以互抵：
1.有法定執行權將當期所得稅資產及當期所得稅負債互抵；且
2.遞延所得稅資產及遞延所得稅負債與下列由同一稅捐機關課徵所得稅之納稅主體之一有關；
(1)同一納稅主體；或
(2)不同納稅主體，惟各主體意圖在重大金額之遞延所得稅資產預期回收及遞延所得稅負債預期清償之每一未來期間，將當期所得稅負債及資產以淨額基礎清償，或同時實現資產及清償負債。
對於未使用之課稅損失及未使用所得稅抵減遞轉後期，與可減除暫時性差異，在很有可能有未來課稅所得可供使用之範圍內，認列為遞延所得稅資產。並於每一報導日予以重評估，就相關所得稅利益非屬很有可能實現之範圍內予以調減。
]]></tifrs-notes:IncomeTax>
	<tifrs-notes:BusinessCombination contextRef="From20170101To20171231"><![CDATA[合併公司依收購日移轉對價之公允價值，包括歸屬於被收購者任何非控制權益之金額，減除所取得之可辨認資產及承擔之負債之淨額(通常為公允價值)來衡量商譽。若減除後之餘額為負數，則合併公司重新評估是否已正確辨認所有取得之資產及所有承擔之負債後，始將廉價購買利益認列於損益。
除與發行債務或權益工具相關者外，與企業合併相關之交易成本均應於發生時立即認列為合併公司之費用。
被收購者之非控制權益中，若屬現時所有權權益，且其持有者有權於清算發生時按比例份額享有企業淨資產者，合併公司係依逐筆交易基礎，選擇按收購日之公允價值或按現時所有權工具對被收購者可辨認淨資產之已認列金額所享有之比例份額衡量之。其他非控制權益則按其收購日之公允價值或依金管會認可之國際財務報導準則所規定之其他基礎衡量。
於分階段達成之企業合併中，合併公司以收購日之公允價值重新衡量其先前已持有被收購者之權益，若因而產生任何利益或損失，則認列為損益。對於被收購者權益價值之變動於收購日前已於其他綜合損益中認列之金額，應依合併公司若直接處分其先前已持有權益之相同方式處理，若處分該權益時宜將其重分類至損益，則該金額係重分類至損益。
]]></tifrs-notes:BusinessCombination>
	<tifrs-notes:SourcesOfUncertaintyFromSignificantAccountingJudgmentsAssumptionsAndEstimations contextRef="From20170101To20171231"><![CDATA[管理階層依編製準則及金管會認可之國際財務報導準則編製本合併財務報告時，必須作出判斷、估計及假設，其將對會計政策之採用及資產、負債、收益及費用之報導金額有所影響。實際結果可能與估計存有差異。
管理當局持續檢視估計及基本假設，會計估計變動於變動期間及受影響之未來期間予以認列。
對於假設及估計之不確定性中，存有重大風險將於次一年度造成重大調整之相關資訊如下：


(一)附註六(十)及六(十五)，待出售非流動資產及不動產、廠房及設備減損評估。
(二)附註六(十七)，遞延所得稅資產之可實現性。
合併公司之會計政策及揭露包含採用公允價值衡量其金融、非金融資產及負債。合併公司針對公允價值衡量建立相關內部控制制度。
合併公司在衡量其資產和負債時，盡可能使用市場可觀察之輸入值。公允價值之等級係以評價技術使用之輸入值為依據歸類如下：
(一)第一級：相同資產或負債於活絡市場之公開報價(未經調整)。
(二)第二級：除包含於第一級之公開報價外，資產或負債之輸入參數係直接(即價格)或間接(即由價格推導而得)可觀察。
(三)第三級：資產或負債之輸入參數非基於可觀察之市場資料(非可觀察參數)。
若發生公允價值各等級間之移轉事項或情況，合併公司係於報導日認列該移轉。     衡量公允價值所採用假設之相關資訊請詳附註六(廿三)，金融工具。]]></tifrs-notes:SourcesOfUncertaintyFromSignificantAccountingJudgmentsAssumptionsAndEstimations>
	<tifrs-notes:Others/>
	<tifrs-notes:TheConsolidatedEntities>
		<tifrs-notes:CompanyNameOfTheInvestor contextRef="From20170101To20171231"><![CDATA[本公司]]></tifrs-notes:CompanyNameOfTheInvestor>
		<tifrs-notes:NameOfInvestee contextRef="From20170101To20171231"><![CDATA[株式會社]]></tifrs-notes:NameOfInvestee>
		<tifrs-notes:MainBusinesses contextRef="From20170101To20171231"><![CDATA[太陽能模組相關產品之採購、銷售]]></tifrs-notes:MainBusinesses>
		<tifrs-notes:PercentageOfOwnership4 contextRef="AsOf20171231" decimals="4" unitRef="Pure">0.5449</tifrs-notes:PercentageOfOwnership4>
		<tifrs-notes:PercentageOfOwnership4 contextRef="AsOf20161231" decimals="4" unitRef="Pure">0.5449</tifrs-notes:PercentageOfOwnership4>
		<tifrs-notes:Description contextRef="From20170101To20171231"><![CDATA[]]></tifrs-notes:Description>
	</tifrs-notes:TheConsolidatedEntities>

	<tifrs-notes:TheConsolidatedEntities>
		<tifrs-notes:CompanyNameOfTheInvestor contextRef="From20170101To20171231"><![CDATA[本公司]]></tifrs-notes:CompanyNameOfTheInvestor>
		<tifrs-notes:NameOfInvestee contextRef="From20170101To20171231"><![CDATA[Solution Synergy Group Limited]]></tifrs-notes:NameOfInvestee>
		<tifrs-notes:MainBusinesses contextRef="From20170101To20171231"><![CDATA[一般投資業]]></tifrs-notes:MainBusinesses>
		<tifrs-notes:PercentageOfOwnership4 contextRef="AsOf20171231" decimals="4" unitRef="Pure">1.0000</tifrs-notes:PercentageOfOwnership4>
		<tifrs-notes:PercentageOfOwnership4 contextRef="AsOf20161231" decimals="4" unitRef="Pure">1.0000</tifrs-notes:PercentageOfOwnership4>
		<tifrs-notes:Description contextRef="From20170101To20171231"><![CDATA[]]></tifrs-notes:Description>
	</tifrs-notes:TheConsolidatedEntities>

	<tifrs-notes:TheConsolidatedEntities>
		<tifrs-notes:CompanyNameOfTheInvestor contextRef="From20170101To20171231"><![CDATA[本公司]]></tifrs-notes:CompanyNameOfTheInvestor>
		<tifrs-notes:NameOfInvestee contextRef="From20170101To20171231"><![CDATA[旭明管理顧問(股)公司]]></tifrs-notes:NameOfInvestee>
		<tifrs-notes:MainBusinesses contextRef="From20170101To20171231"><![CDATA[管理顧問]]></tifrs-notes:MainBusinesses>
		<tifrs-notes:PercentageOfOwnership4 contextRef="AsOf20171231" decimals="4" unitRef="Pure">1.0000</tifrs-notes:PercentageOfOwnership4>
		<tifrs-notes:PercentageOfOwnership4 contextRef="AsOf20161231" decimals="4" unitRef="Pure">1.0000</tifrs-notes:PercentageOfOwnership4>
		<tifrs-notes:Description contextRef="From20170101To20171231"><![CDATA[]]></tifrs-notes:Description>
	</tifrs-notes:TheConsolidatedEntities>

	<tifrs-notes:TheConsolidatedEntities>
		<tifrs-notes:CompanyNameOfTheInvestor contextRef="From20170101To20171231"><![CDATA[Solution Synergy Group Limited]]></tifrs-notes:CompanyNameOfTheInvestor>
		<tifrs-notes:NameOfInvestee contextRef="From20170101To20171231"><![CDATA[Noble Corporate Limited]]></tifrs-notes:NameOfInvestee>
		<tifrs-notes:MainBusinesses contextRef="From20170101To20171231"><![CDATA[一般投資業]]></tifrs-notes:MainBusinesses>
		<tifrs-notes:PercentageOfOwnership4 contextRef="AsOf20171231" decimals="4" unitRef="Pure">1.0000</tifrs-notes:PercentageOfOwnership4>
		<tifrs-notes:PercentageOfOwnership4 contextRef="AsOf20161231" decimals="4" unitRef="Pure">1.0000</tifrs-notes:PercentageOfOwnership4>
		<tifrs-notes:Description contextRef="From20170101To20171231"><![CDATA[]]></tifrs-notes:Description>
	</tifrs-notes:TheConsolidatedEntities>

	<tifrs-notes:TheConsolidatedEntities>
		<tifrs-notes:CompanyNameOfTheInvestor contextRef="From20170101To20171231"><![CDATA[Noble Corporate Limited]]></tifrs-notes:CompanyNameOfTheInvestor>
		<tifrs-notes:NameOfInvestee contextRef="From20170101To20171231"><![CDATA[Green Frontier Limited]]></tifrs-notes:NameOfInvestee>
		<tifrs-notes:MainBusinesses contextRef="From20170101To20171231"><![CDATA[太陽能相關產品之採購、銷售]]></tifrs-notes:MainBusinesses>
		<tifrs-notes:PercentageOfOwnership4 contextRef="AsOf20171231" decimals="4" unitRef="Pure">1.0000</tifrs-notes:PercentageOfOwnership4>
		<tifrs-notes:PercentageOfOwnership4 contextRef="AsOf20161231" decimals="4" unitRef="Pure">1.0000</tifrs-notes:PercentageOfOwnership4>
		<tifrs-notes:Description contextRef="From20170101To20171231"><![CDATA[]]></tifrs-notes:Description>
	</tifrs-notes:TheConsolidatedEntities>

	<tifrs-notes:TheConsolidatedEntities>
		<tifrs-notes:CompanyNameOfTheInvestor contextRef="From20170101To20171231"><![CDATA[Noble Corporate Limited]]></tifrs-notes:CompanyNameOfTheInvestor>
		<tifrs-notes:NameOfInvestee contextRef="From20170101To20171231"><![CDATA[Solar Oasis Limited]]></tifrs-notes:NameOfInvestee>
		<tifrs-notes:MainBusinesses contextRef="From20170101To20171231"><![CDATA[一般投資業]]></tifrs-notes:MainBusinesses>
		<tifrs-notes:PercentageOfOwnership4 contextRef="AsOf20171231" decimals="4" unitRef="Pure">1.0000</tifrs-notes:PercentageOfOwnership4>
		<tifrs-notes:PercentageOfOwnership4 contextRef="AsOf20161231" decimals="4" unitRef="Pure">1.0000</tifrs-notes:PercentageOfOwnership4>
		<tifrs-notes:Description contextRef="From20170101To20171231"><![CDATA[註一]]></tifrs-notes:Description>
	</tifrs-notes:TheConsolidatedEntities>

	<tifrs-notes:TheConsolidatedEntities>
		<tifrs-notes:CompanyNameOfTheInvestor contextRef="From20170101To20171231"><![CDATA[Noble Corporate Limited]]></tifrs-notes:CompanyNameOfTheInvestor>
		<tifrs-notes:NameOfInvestee contextRef="From20170101To20171231"><![CDATA[Graceful Mark Limited]]></tifrs-notes:NameOfInvestee>
		<tifrs-notes:MainBusinesses contextRef="From20170101To20171231"><![CDATA[一般投資業]]></tifrs-notes:MainBusinesses>
		<tifrs-notes:PercentageOfOwnership4 contextRef="AsOf20171231" decimals="4" unitRef="Pure">0.1000</tifrs-notes:PercentageOfOwnership4>
		<tifrs-notes:PercentageOfOwnership4 contextRef="AsOf20161231" decimals="4" unitRef="Pure">0.1000</tifrs-notes:PercentageOfOwnership4>
		<tifrs-notes:Description contextRef="From20170101To20171231"><![CDATA[註二]]></tifrs-notes:Description>
	</tifrs-notes:TheConsolidatedEntities>

	<tifrs-notes:TheConsolidatedEntities>
		<tifrs-notes:CompanyNameOfTheInvestor contextRef="From20170101To20171231"><![CDATA[Solar Oasis Limited]]></tifrs-notes:CompanyNameOfTheInvestor>
		<tifrs-notes:NameOfInvestee contextRef="From20170101To20171231"><![CDATA[Graceful Mark Limited]]></tifrs-notes:NameOfInvestee>
		<tifrs-notes:MainBusinesses contextRef="From20170101To20171231"><![CDATA[一般投資業]]></tifrs-notes:MainBusinesses>
		<tifrs-notes:PercentageOfOwnership4 contextRef="AsOf20171231" decimals="4" unitRef="Pure">0.3700</tifrs-notes:PercentageOfOwnership4>
		<tifrs-notes:PercentageOfOwnership4 contextRef="AsOf20161231" decimals="4" unitRef="Pure">0.3700</tifrs-notes:PercentageOfOwnership4>
		<tifrs-notes:Description contextRef="From20170101To20171231"><![CDATA[註二]]></tifrs-notes:Description>
	</tifrs-notes:TheConsolidatedEntities>

	<tifrs-notes:TheConsolidatedEntities>
		<tifrs-notes:CompanyNameOfTheInvestor contextRef="From20170101To20171231"><![CDATA[Green Frontier Limited]]></tifrs-notes:CompanyNameOfTheInvestor>
		<tifrs-notes:NameOfInvestee contextRef="From20170101To20171231"><![CDATA[Graceful Mark Limited]]></tifrs-notes:NameOfInvestee>
		<tifrs-notes:MainBusinesses contextRef="From20170101To20171231"><![CDATA[一般投資業]]></tifrs-notes:MainBusinesses>
		<tifrs-notes:PercentageOfOwnership4 contextRef="AsOf20171231" decimals="4" unitRef="Pure">0.5300</tifrs-notes:PercentageOfOwnership4>
		<tifrs-notes:PercentageOfOwnership4 contextRef="AsOf20161231" decimals="4" unitRef="Pure">0.5300</tifrs-notes:PercentageOfOwnership4>
		<tifrs-notes:Description contextRef="From20170101To20171231"><![CDATA[註二]]></tifrs-notes:Description>
	</tifrs-notes:TheConsolidatedEntities>

	<tifrs-notes:TheConsolidatedEntities>
		<tifrs-notes:CompanyNameOfTheInvestor contextRef="From20170101To20171231"><![CDATA[Green Frontier Limited ]]></tifrs-notes:CompanyNameOfTheInvestor>
		<tifrs-notes:NameOfInvestee contextRef="From20170101To20171231"><![CDATA[Green Fornotier West Limited]]></tifrs-notes:NameOfInvestee>
		<tifrs-notes:MainBusinesses contextRef="From20170101To20171231"><![CDATA[一般投資業]]></tifrs-notes:MainBusinesses>
		<tifrs-notes:PercentageOfOwnership4 contextRef="AsOf20171231" decimals="4" unitRef="Pure">0.0000</tifrs-notes:PercentageOfOwnership4>
		<tifrs-notes:PercentageOfOwnership4 contextRef="AsOf20161231" decimals="4" unitRef="Pure">0.0000</tifrs-notes:PercentageOfOwnership4>
		<tifrs-notes:Description contextRef="From20170101To20171231"><![CDATA[註三]]></tifrs-notes:Description>
	</tifrs-notes:TheConsolidatedEntities>

	<tifrs-notes:TheConsolidatedEntities>
		<tifrs-notes:CompanyNameOfTheInvestor contextRef="From20170101To20171231"><![CDATA[株式會社]]></tifrs-notes:CompanyNameOfTheInvestor>
		<tifrs-notes:NameOfInvestee contextRef="From20170101To20171231"><![CDATA[株式會社]]></tifrs-notes:NameOfInvestee>
		<tifrs-notes:MainBusinesses contextRef="From20170101To20171231"><![CDATA[太陽能模組相關產品之採購、銷售]]></tifrs-notes:MainBusinesses>
		<tifrs-notes:PercentageOfOwnership4 contextRef="AsOf20171231" decimals="4" unitRef="Pure">0.3484</tifrs-notes:PercentageOfOwnership4>
		<tifrs-notes:PercentageOfOwnership4 contextRef="AsOf20161231" decimals="4" unitRef="Pure">0.3484</tifrs-notes:PercentageOfOwnership4>
		<tifrs-notes:Description contextRef="From20170101To20171231"><![CDATA[]]></tifrs-notes:Description>
	</tifrs-notes:TheConsolidatedEntities>

	<tifrs-notes:TheConsolidatedEntities>
		<tifrs-notes:CompanyNameOfTheInvestor contextRef="From20170101To20171231"><![CDATA[Graceful Mark Limited]]></tifrs-notes:CompanyNameOfTheInvestor>
		<tifrs-notes:NameOfInvestee contextRef="From20170101To20171231"><![CDATA[E-Solar Hong Kong Limited]]></tifrs-notes:NameOfInvestee>
		<tifrs-notes:MainBusinesses contextRef="From20170101To20171231"><![CDATA[太陽能模組相關產品之採購、銷售]]></tifrs-notes:MainBusinesses>
		<tifrs-notes:PercentageOfOwnership4 contextRef="AsOf20171231" decimals="4" unitRef="Pure">1.0000</tifrs-notes:PercentageOfOwnership4>
		<tifrs-notes:PercentageOfOwnership4 contextRef="AsOf20161231" decimals="4" unitRef="Pure">1.0000</tifrs-notes:PercentageOfOwnership4>
		<tifrs-notes:Description contextRef="From20170101To20171231"><![CDATA[註一]]></tifrs-notes:Description>
	</tifrs-notes:TheConsolidatedEntities>

	<tifrs-notes:Note-TheConsolidatedEntities contextRef="From20170101To20171231"><![CDATA[註一：於民國一○五年三月成為子公司，請詳附註六(八)。
註二：係子公司民國一○五年四月增資後之持股情形。
註三：於民國一○六年四月新設立，並於民國一○六年七月出售。]]></tifrs-notes:Note-TheConsolidatedEntities>
	<tifrs-notes:FinancialStatementAccountAndAmount>
		<tifrs-notes:FinancialStatementAccount2 contextRef="AsOf20171231"><![CDATA[應收票據]]></tifrs-notes:FinancialStatementAccount2>
		<tifrs-notes:Amount2 contextRef="AsOf20171231" decimals="-3" unitRef="TWD">0</tifrs-notes:Amount2>
		<tifrs-notes:Amount2 contextRef="AsOf20161231" decimals="-3" unitRef="TWD">104392000</tifrs-notes:Amount2>
	</tifrs-notes:FinancialStatementAccountAndAmount>

	<tifrs-notes:FinancialStatementAccountAndAmount>
		<tifrs-notes:FinancialStatementAccount2 contextRef="AsOf20171231"><![CDATA[應收帳款—非關係人]]></tifrs-notes:FinancialStatementAccount2>
		<tifrs-notes:Amount2 contextRef="AsOf20171231" decimals="-3" unitRef="TWD">47638000</tifrs-notes:Amount2>
		<tifrs-notes:Amount2 contextRef="AsOf20161231" decimals="-3" unitRef="TWD">138878000</tifrs-notes:Amount2>
	</tifrs-notes:FinancialStatementAccountAndAmount>

	<tifrs-notes:FinancialStatementAccountAndAmount>
		<tifrs-notes:FinancialStatementAccount2 contextRef="AsOf20171231"><![CDATA[其他應收款]]></tifrs-notes:FinancialStatementAccount2>
		<tifrs-notes:Amount2 contextRef="AsOf20171231" decimals="-3" unitRef="TWD">18371000</tifrs-notes:Amount2>
		<tifrs-notes:Amount2 contextRef="AsOf20161231" decimals="-3" unitRef="TWD">8942000</tifrs-notes:Amount2>
	</tifrs-notes:FinancialStatementAccountAndAmount>

	<tifrs-notes:FinancialStatementAccountAndAmount>
		<tifrs-notes:FinancialStatementAccount2 contextRef="AsOf20171231"><![CDATA[備抵呆帳]]></tifrs-notes:FinancialStatementAccount2>
		<tifrs-notes:Amount2 contextRef="AsOf20171231" decimals="-3" unitRef="TWD">-49131000</tifrs-notes:Amount2>
		<tifrs-notes:Amount2 contextRef="AsOf20161231" decimals="-3" unitRef="TWD">-31502000</tifrs-notes:Amount2>
	</tifrs-notes:FinancialStatementAccountAndAmount>

	<tifrs-notes:ScheduleOfTradeAndOtherReceivables contextRef="AsOf20171231" decimals="-3"><![CDATA[]]></tifrs-notes:ScheduleOfTradeAndOtherReceivables>
	<tifrs-notes:TotalTradeAndOtherReceivables contextRef="AsOf20171231" decimals="-3" unitRef="TWD">16878000</tifrs-notes:TotalTradeAndOtherReceivables>
	<tifrs-notes:TotalTradeAndOtherReceivables contextRef="AsOf20161231" decimals="-3" unitRef="TWD">220710000</tifrs-notes:TotalTradeAndOtherReceivables>
	<tifrs-notes:AgeDistributionAndAmount>
		<tifrs-notes:AgeDistribution contextRef="AsOf20171231"><![CDATA[逾期60天以下]]></tifrs-notes:AgeDistribution>
		<tifrs-notes:Amount2 contextRef="AsOf20171231" decimals="-3" unitRef="TWD">0</tifrs-notes:Amount2>
		<tifrs-notes:Amount2 contextRef="AsOf20161231" decimals="-3" unitRef="TWD">1681000</tifrs-notes:Amount2>
	</tifrs-notes:AgeDistributionAndAmount>

	<tifrs-notes:AgeDistributionAndAmount>
		<tifrs-notes:AgeDistribution contextRef="AsOf20171231"><![CDATA[逾期61~90天]]></tifrs-notes:AgeDistribution>
		<tifrs-notes:Amount2 contextRef="AsOf20171231" decimals="-3" unitRef="TWD">0</tifrs-notes:Amount2>
		<tifrs-notes:Amount2 contextRef="AsOf20161231" decimals="-3" unitRef="TWD">12623000</tifrs-notes:Amount2>
	</tifrs-notes:AgeDistributionAndAmount>

	<tifrs-notes:AgeDistributionAndAmount>
		<tifrs-notes:AgeDistribution contextRef="AsOf20171231"><![CDATA[逾期91~120天]]></tifrs-notes:AgeDistribution>
		<tifrs-notes:Amount2 contextRef="AsOf20171231" decimals="-3" unitRef="TWD">0</tifrs-notes:Amount2>
		<tifrs-notes:Amount2 contextRef="AsOf20161231" decimals="-3" unitRef="TWD">0</tifrs-notes:Amount2>
	</tifrs-notes:AgeDistributionAndAmount>

	<tifrs-notes:AgeDistributionAndAmount>
		<tifrs-notes:AgeDistribution contextRef="AsOf20171231"><![CDATA[逾期181~360天]]></tifrs-notes:AgeDistribution>
		<tifrs-notes:Amount2 contextRef="AsOf20171231" decimals="-3" unitRef="TWD">0</tifrs-notes:Amount2>
		<tifrs-notes:Amount2 contextRef="AsOf20161231" decimals="-3" unitRef="TWD">672000</tifrs-notes:Amount2>
	</tifrs-notes:AgeDistributionAndAmount>

	<tifrs-notes:AgingAnalysisOfReceivablesThatArePastDueButNotImpaired2 contextRef="AsOf20171231" decimals="-3"><![CDATA[]]></tifrs-notes:AgingAnalysisOfReceivablesThatArePastDueButNotImpaired2>
	<tifrs-notes:TotalPastDueButNotImpaired contextRef="AsOf20171231" decimals="-3" unitRef="TWD">0</tifrs-notes:TotalPastDueButNotImpaired>
	<tifrs-notes:TotalPastDueButNotImpaired contextRef="AsOf20161231" decimals="-3" unitRef="TWD">14976000</tifrs-notes:TotalPastDueButNotImpaired>
	<tifrs-notes:BeginningBalance2 contextRef="AsOf20171231_IndividualAssessmentOfImpairmentLoss" decimals="-3" unitRef="TWD">31502000</tifrs-notes:BeginningBalance2>
	<tifrs-notes:BeginningBalance2 contextRef="AsOf20161231_IndividualAssessmentOfImpairmentLoss" decimals="-3" unitRef="TWD">27766000</tifrs-notes:BeginningBalance2>
	<tifrs-notes:BeginningBalance2 contextRef="AsOf20171231_CollectiveAssessmentOfImpairmentLoss" decimals="-3" unitRef="TWD">0</tifrs-notes:BeginningBalance2>
	<tifrs-notes:BeginningBalance2 contextRef="AsOf20161231_CollectiveAssessmentOfImpairmentLoss" decimals="-3" unitRef="TWD">0</tifrs-notes:BeginningBalance2>
	<tifrs-notes:BeginningBalance2 contextRef="AsOf20171231_Total3" decimals="-3" unitRef="TWD">31502000</tifrs-notes:BeginningBalance2>
	<tifrs-notes:BeginningBalance2 contextRef="AsOf20161231_Total3" decimals="-3" unitRef="TWD">27766000</tifrs-notes:BeginningBalance2>
	<tifrs-notes:ProvisionForImpairmentLoss contextRef="From20170101To20171231_IndividualAssessmentOfImpairmentLoss" decimals="-3" unitRef="TWD">53309000</tifrs-notes:ProvisionForImpairmentLoss>
	<tifrs-notes:ProvisionForImpairmentLoss contextRef="From20160101To20161231_IndividualAssessmentOfImpairmentLoss" decimals="-3" unitRef="TWD">10139000</tifrs-notes:ProvisionForImpairmentLoss>
	<tifrs-notes:ProvisionForImpairmentLoss contextRef="From20170101To20171231_CollectiveAssessmentOfImpairmentLoss" decimals="-3" unitRef="TWD">0</tifrs-notes:ProvisionForImpairmentLoss>
	<tifrs-notes:ProvisionForImpairmentLoss contextRef="From20160101To20161231_CollectiveAssessmentOfImpairmentLoss" decimals="-3" unitRef="TWD">0</tifrs-notes:ProvisionForImpairmentLoss>
	<tifrs-notes:ProvisionForImpairmentLoss contextRef="From20170101To20171231_Total3" decimals="-3" unitRef="TWD">53309000</tifrs-notes:ProvisionForImpairmentLoss>
	<tifrs-notes:ProvisionForImpairmentLoss contextRef="From20160101To20161231_Total3" decimals="-3" unitRef="TWD">10139000</tifrs-notes:ProvisionForImpairmentLoss>
	<tifrs-notes:ReversalOfImpairmentLoss contextRef="From20170101To20171231_IndividualAssessmentOfImpairmentLoss" decimals="-3" unitRef="TWD">0</tifrs-notes:ReversalOfImpairmentLoss>
	<tifrs-notes:ReversalOfImpairmentLoss contextRef="From20160101To20161231_IndividualAssessmentOfImpairmentLoss" decimals="-3" unitRef="TWD">-6383000</tifrs-notes:ReversalOfImpairmentLoss>
	<tifrs-notes:ReversalOfImpairmentLoss contextRef="From20170101To20171231_CollectiveAssessmentOfImpairmentLoss" decimals="-3" unitRef="TWD">0</tifrs-notes:ReversalOfImpairmentLoss>
	<tifrs-notes:ReversalOfImpairmentLoss contextRef="From20160101To20161231_CollectiveAssessmentOfImpairmentLoss" decimals="-3" unitRef="TWD">0</tifrs-notes:ReversalOfImpairmentLoss>
	<tifrs-notes:ReversalOfImpairmentLoss contextRef="From20170101To20171231_Total3" decimals="-3" unitRef="TWD">0</tifrs-notes:ReversalOfImpairmentLoss>
	<tifrs-notes:ReversalOfImpairmentLoss contextRef="From20160101To20161231_Total3" decimals="-3" unitRef="TWD">-6383000</tifrs-notes:ReversalOfImpairmentLoss>
	<tifrs-notes:WriteOffsChargedAgainstTheAllowanceAccounts contextRef="From20170101To20171231_IndividualAssessmentOfImpairmentLoss" decimals="-3" unitRef="TWD">-35218000</tifrs-notes:WriteOffsChargedAgainstTheAllowanceAccounts>
	<tifrs-notes:WriteOffsChargedAgainstTheAllowanceAccounts contextRef="From20160101To20161231_IndividualAssessmentOfImpairmentLoss" decimals="-3" unitRef="TWD">0</tifrs-notes:WriteOffsChargedAgainstTheAllowanceAccounts>
	<tifrs-notes:WriteOffsChargedAgainstTheAllowanceAccounts contextRef="From20170101To20171231_CollectiveAssessmentOfImpairmentLoss" decimals="-3" unitRef="TWD">0</tifrs-notes:WriteOffsChargedAgainstTheAllowanceAccounts>
	<tifrs-notes:WriteOffsChargedAgainstTheAllowanceAccounts contextRef="From20160101To20161231_CollectiveAssessmentOfImpairmentLoss" decimals="-3" unitRef="TWD">0</tifrs-notes:WriteOffsChargedAgainstTheAllowanceAccounts>
	<tifrs-notes:WriteOffsChargedAgainstTheAllowanceAccounts contextRef="From20170101To20171231_Total3" decimals="-3" unitRef="TWD">-35218000</tifrs-notes:WriteOffsChargedAgainstTheAllowanceAccounts>
	<tifrs-notes:WriteOffsChargedAgainstTheAllowanceAccounts contextRef="From20160101To20161231_Total3" decimals="-3" unitRef="TWD">0</tifrs-notes:WriteOffsChargedAgainstTheAllowanceAccounts>
	<tifrs-notes:ReversalOfDiscount contextRef="From20170101To20171231_IndividualAssessmentOfImpairmentLoss" decimals="-3" unitRef="TWD">0</tifrs-notes:ReversalOfDiscount>
	<tifrs-notes:ReversalOfDiscount contextRef="From20160101To20161231_IndividualAssessmentOfImpairmentLoss" decimals="-3" unitRef="TWD">0</tifrs-notes:ReversalOfDiscount>
	<tifrs-notes:ReversalOfDiscount contextRef="From20170101To20171231_CollectiveAssessmentOfImpairmentLoss" decimals="-3" unitRef="TWD">0</tifrs-notes:ReversalOfDiscount>
	<tifrs-notes:ReversalOfDiscount contextRef="From20160101To20161231_CollectiveAssessmentOfImpairmentLoss" decimals="-3" unitRef="TWD">0</tifrs-notes:ReversalOfDiscount>
	<tifrs-notes:ReversalOfDiscount contextRef="From20170101To20171231_Total3" decimals="-3" unitRef="TWD">0</tifrs-notes:ReversalOfDiscount>
	<tifrs-notes:ReversalOfDiscount contextRef="From20160101To20161231_Total3" decimals="-3" unitRef="TWD">0</tifrs-notes:ReversalOfDiscount>
	<tifrs-notes:CurrencyTranslationDifferences contextRef="From20170101To20171231_IndividualAssessmentOfImpairmentLoss" decimals="-3" unitRef="TWD">-462000</tifrs-notes:CurrencyTranslationDifferences>
	<tifrs-notes:CurrencyTranslationDifferences contextRef="From20160101To20161231_IndividualAssessmentOfImpairmentLoss" decimals="-3" unitRef="TWD">-20000</tifrs-notes:CurrencyTranslationDifferences>
	<tifrs-notes:CurrencyTranslationDifferences contextRef="From20170101To20171231_CollectiveAssessmentOfImpairmentLoss" decimals="-3" unitRef="TWD">0</tifrs-notes:CurrencyTranslationDifferences>
	<tifrs-notes:CurrencyTranslationDifferences contextRef="From20160101To20161231_CollectiveAssessmentOfImpairmentLoss" decimals="-3" unitRef="TWD">0</tifrs-notes:CurrencyTranslationDifferences>
	<tifrs-notes:CurrencyTranslationDifferences contextRef="From20170101To20171231_Total3" decimals="-3" unitRef="TWD">-462000</tifrs-notes:CurrencyTranslationDifferences>
	<tifrs-notes:CurrencyTranslationDifferences contextRef="From20160101To20161231_Total3" decimals="-3" unitRef="TWD">-20000</tifrs-notes:CurrencyTranslationDifferences>
	<tifrs-notes:Others1 contextRef="From20170101To20171231_IndividualAssessmentOfImpairmentLoss" decimals="-3" unitRef="TWD">0</tifrs-notes:Others1>
	<tifrs-notes:Others1 contextRef="From20160101To20161231_IndividualAssessmentOfImpairmentLoss" decimals="-3" unitRef="TWD">0</tifrs-notes:Others1>
	<tifrs-notes:Others1 contextRef="From20170101To20171231_CollectiveAssessmentOfImpairmentLoss" decimals="-3" unitRef="TWD">0</tifrs-notes:Others1>
	<tifrs-notes:Others1 contextRef="From20160101To20161231_CollectiveAssessmentOfImpairmentLoss" decimals="-3" unitRef="TWD">0</tifrs-notes:Others1>
	<tifrs-notes:Others1 contextRef="From20170101To20171231_Total3" decimals="-3" unitRef="TWD">0</tifrs-notes:Others1>
	<tifrs-notes:Others1 contextRef="From20160101To20161231_Total3" decimals="-3" unitRef="TWD">0</tifrs-notes:Others1>
	<tifrs-notes:EndingBalance4 contextRef="AsOf20171231_IndividualAssessmentOfImpairmentLoss" decimals="-3" unitRef="TWD">49131000</tifrs-notes:EndingBalance4>
	<tifrs-notes:EndingBalance4 contextRef="AsOf20161231_IndividualAssessmentOfImpairmentLoss" decimals="-3" unitRef="TWD">31502000</tifrs-notes:EndingBalance4>
	<tifrs-notes:EndingBalance4 contextRef="AsOf20171231_CollectiveAssessmentOfImpairmentLoss" decimals="-3" unitRef="TWD">0</tifrs-notes:EndingBalance4>
	<tifrs-notes:EndingBalance4 contextRef="AsOf20161231_CollectiveAssessmentOfImpairmentLoss" decimals="-3" unitRef="TWD">0</tifrs-notes:EndingBalance4>
	<tifrs-notes:EndingBalance4 contextRef="AsOf20171231_Total3" decimals="-3" unitRef="TWD">49131000</tifrs-notes:EndingBalance4>
	<tifrs-notes:EndingBalance4 contextRef="AsOf20161231_Total3" decimals="-3" unitRef="TWD">31502000</tifrs-notes:EndingBalance4>
	<tifrs-notes:NameAndRelatiohshipOfRelatedParty2>
		<tifrs-notes:NameOfRelatedParty contextRef="AsOf20171231"><![CDATA[E-Solar Hong Kong Limited]]></tifrs-notes:NameOfRelatedParty>
		<tifrs-notes:RelatedPartyRelationship contextRef="AsOf20171231"><![CDATA[該公司成為合併子公司前，該公司時任董事長與本合併公司時任董事長相同(其他關係人)]]></tifrs-notes:RelatedPartyRelationship>
	</tifrs-notes:NameAndRelatiohshipOfRelatedParty2>

	<tifrs-notes:NameAndRelatiohshipOfRelatedParty2>
		<tifrs-notes:NameOfRelatedParty contextRef="AsOf20171231"><![CDATA[Heliene Inc]]></tifrs-notes:NameOfRelatedParty>
		<tifrs-notes:RelatedPartyRelationship contextRef="AsOf20171231"><![CDATA[其董事長與本合併子公司董事相同]]></tifrs-notes:RelatedPartyRelationship>
	</tifrs-notes:NameAndRelatiohshipOfRelatedParty2>

	<tifrs-notes:NameAndRelatiohshipOfRelatedParty2>
		<tifrs-notes:NameOfRelatedParty contextRef="AsOf20171231"><![CDATA[許梓炫]]></tifrs-notes:NameOfRelatedParty>
		<tifrs-notes:RelatedPartyRelationship contextRef="AsOf20171231"><![CDATA[本合併公司之董事長]]></tifrs-notes:RelatedPartyRelationship>
	</tifrs-notes:NameAndRelatiohshipOfRelatedParty2>

	<tifrs-notes:CategoriesOfRelatedPartiesAndAmount>
		<tifrs-notes:FinancialStatementAccountForSignificantTransactionsBetweenRelatedParties contextRef="From20170101To20171231"><![CDATA[營業收入]]></tifrs-notes:FinancialStatementAccountForSignificantTransactionsBetweenRelatedParties>
		<tifrs-notes:CategoriesOfRelatedParties contextRef="From20170101To20171231"><![CDATA[其他關係人/Heliene Inc.]]></tifrs-notes:CategoriesOfRelatedParties>
		<tifrs-notes:Amount8 contextRef="From20170101To20171231" decimals="-3" unitRef="TWD">424437000</tifrs-notes:Amount8>
		<tifrs-notes:Amount8 contextRef="From20160101To20161231" decimals="-3" unitRef="TWD">0</tifrs-notes:Amount8>
	</tifrs-notes:CategoriesOfRelatedPartiesAndAmount>

	<tifrs-notes:CategoriesOfRelatedPartiesAndAmount>
		<tifrs-notes:FinancialStatementAccountForSignificantTransactionsBetweenRelatedParties contextRef="From20170101To20171231"><![CDATA[營業收入]]></tifrs-notes:FinancialStatementAccountForSignificantTransactionsBetweenRelatedParties>
		<tifrs-notes:CategoriesOfRelatedParties contextRef="From20170101To20171231"><![CDATA[其他關係人/其他]]></tifrs-notes:CategoriesOfRelatedParties>
		<tifrs-notes:Amount8 contextRef="From20170101To20171231" decimals="-3" unitRef="TWD">0</tifrs-notes:Amount8>
		<tifrs-notes:Amount8 contextRef="From20160101To20161231" decimals="-3" unitRef="TWD">379000</tifrs-notes:Amount8>
	</tifrs-notes:CategoriesOfRelatedPartiesAndAmount>

	<tifrs-notes:OperatingRevenue2 contextRef="From20170101To20171231" decimals="-3"><![CDATA[]]></tifrs-notes:OperatingRevenue2>
	<tifrs-notes:TotalOperationRevenue contextRef="From20170101To20171231" decimals="-3" unitRef="TWD">424437000</tifrs-notes:TotalOperationRevenue>
	<tifrs-notes:TotalOperationRevenue contextRef="From20160101To20161231" decimals="-3" unitRef="TWD">379000</tifrs-notes:TotalOperationRevenue>
	<tifrs-notes:ShortTermEmployeeBenefits contextRef="From20170101To20171231" decimals="-3" unitRef="TWD">23766000</tifrs-notes:ShortTermEmployeeBenefits>
	<tifrs-notes:ShortTermEmployeeBenefits contextRef="From20160101To20161231" decimals="-3" unitRef="TWD">13832000</tifrs-notes:ShortTermEmployeeBenefits>
	<tifrs-notes:PostEmploymentBenefits contextRef="From20170101To20171231" decimals="-3" unitRef="TWD">0</tifrs-notes:PostEmploymentBenefits>
	<tifrs-notes:PostEmploymentBenefits contextRef="From20160101To20161231" decimals="-3" unitRef="TWD">0</tifrs-notes:PostEmploymentBenefits>
	<tifrs-notes:OtherLongTermBenefits contextRef="From20170101To20171231" decimals="-3" unitRef="TWD">0</tifrs-notes:OtherLongTermBenefits>
	<tifrs-notes:OtherLongTermBenefits contextRef="From20160101To20161231" decimals="-3" unitRef="TWD">0</tifrs-notes:OtherLongTermBenefits>
	<tifrs-notes:TerminationBenefits contextRef="From20170101To20171231" decimals="-3" unitRef="TWD">0</tifrs-notes:TerminationBenefits>
	<tifrs-notes:TerminationBenefits contextRef="From20160101To20161231" decimals="-3" unitRef="TWD">0</tifrs-notes:TerminationBenefits>
	<tifrs-notes:ShareBasedPayment2 contextRef="From20170101To20171231" decimals="-3" unitRef="TWD">0</tifrs-notes:ShareBasedPayment2>
	<tifrs-notes:ShareBasedPayment2 contextRef="From20160101To20161231" decimals="-3" unitRef="TWD">0</tifrs-notes:ShareBasedPayment2>
	<tifrs-notes:TotalKeyManagementPersonnelCompensation contextRef="From20170101To20171231" decimals="-3" unitRef="TWD">23766000</tifrs-notes:TotalKeyManagementPersonnelCompensation>
	<tifrs-notes:TotalKeyManagementPersonnelCompensation contextRef="From20160101To20161231" decimals="-3" unitRef="TWD">13832000</tifrs-notes:TotalKeyManagementPersonnelCompensation>
	<tifrs-notes:LoansToOthers>
		<tifrs-notes:No. contextRef="From20170101To20171231"><![CDATA[1]]></tifrs-notes:No.>
		<tifrs-notes:Lender1 contextRef="From20170101To20171231"><![CDATA[Noble Corporate Limited]]></tifrs-notes:Lender1>
		<tifrs-notes:Counterparty1 contextRef="From20170101To20171231"><![CDATA[旭晶能源科技股份有限公司]]></tifrs-notes:Counterparty1>
		<tifrs-notes:FinancialStatementItem contextRef="From20170101To20171231"><![CDATA[其他應收款-關係人]]></tifrs-notes:FinancialStatementItem>
		<tifrs-notes:RelatedPartyTransaction contextRef="From20170101To20171231"><![CDATA[是]]></tifrs-notes:RelatedPartyTransaction>
		<tifrs-notes:MaximumBalanceForThePeriod1 contextRef="From20170101To20171231" decimals="-3" unitRef="TWD">12499000</tifrs-notes:MaximumBalanceForThePeriod1>
		<tifrs-notes:EndingBalance1 contextRef="AsOf20171231" decimals="-3" unitRef="TWD">0</tifrs-notes:EndingBalance1>
		<tifrs-notes:ActualAmountProvided contextRef="From20170101To20171231" decimals="-3" unitRef="TWD">12499000</tifrs-notes:ActualAmountProvided>
		<tifrs-notes:RangeOfInterestRates contextRef="From20170101To20171231"><![CDATA[2.097]]></tifrs-notes:RangeOfInterestRates>
		<tifrs-notes:NatureOfLoans contextRef="From20170101To20171231"><![CDATA[短期融通資金之必要者]]></tifrs-notes:NatureOfLoans>
		<tifrs-notes:AmountOfSalesToPurchasesFromCounterparty contextRef="From20170101To20171231" decimals="-3" unitRef="TWD">0</tifrs-notes:AmountOfSalesToPurchasesFromCounterparty>
		<tifrs-notes:ReasonForShort-termLoans contextRef="From20170101To20171231"><![CDATA[營運週轉]]></tifrs-notes:ReasonForShort-termLoans>
		<tifrs-notes:AllowanceForBadDebts contextRef="AsOf20171231" decimals="-3" unitRef="TWD">0</tifrs-notes:AllowanceForBadDebts>
		<tifrs-notes:Collateral>
			<tifrs-notes:Item1 contextRef="From20170101To20171231"><![CDATA[無]]></tifrs-notes:Item1>
			<tifrs-notes:Value contextRef="AsOf20171231" decimals="-3" unitRef="TWD">0</tifrs-notes:Value>
		</tifrs-notes:Collateral>
		<tifrs-notes:LimitOfLoanAmountForIndividualCounterparty contextRef="From20170101To20171231" decimals="-3" unitRef="TWD">33906000</tifrs-notes:LimitOfLoanAmountForIndividualCounterparty>
		<tifrs-notes:LimitOfTotalLoanAmount1 contextRef="From20170101To20171231" decimals="-3" unitRef="TWD">67811000</tifrs-notes:LimitOfTotalLoanAmount1>
		<tifrs-notes:Note contextRef="From20170101To20171231"><![CDATA[]]></tifrs-notes:Note>
	</tifrs-notes:LoansToOthers>

	<tifrs-notes:TotalEndingBalance1-Parent contextRef="AsOf20171231" decimals="-3" unitRef="TWD">0</tifrs-notes:TotalEndingBalance1-Parent>
	<tifrs-notes:TotalEndingBalance1-Subsidiaries contextRef="AsOf20171231" decimals="-3" unitRef="TWD">0</tifrs-notes:TotalEndingBalance1-Subsidiaries>
	<tifrs-notes:TotalActualAmountProvided1-Parent contextRef="AsOf20171231" decimals="-3" unitRef="TWD">0</tifrs-notes:TotalActualAmountProvided1-Parent>
	<tifrs-notes:TotalActualAmountProvided1-Subsidiaries contextRef="AsOf20171231" decimals="-3" unitRef="TWD">12499000</tifrs-notes:TotalActualAmountProvided1-Subsidiaries>
	<tifrs-notes:SignificantIntercompanyTransactionsBetweenConsolidatedEntities>
		<tifrs-notes:No contextRef="From20170101To20171231" decimals="2" unitRef="TWD">0</tifrs-notes:No>
		<tifrs-notes:CompanyName contextRef="From20170101To20171231"><![CDATA[本公司]]></tifrs-notes:CompanyName>
		<tifrs-notes:Counterparty contextRef="From20170101To20171231"><![CDATA[株式會社]]></tifrs-notes:Counterparty>
		<tifrs-notes:RelationshipWithTheCompany contextRef="From20170101To20171231"><![CDATA[1]]></tifrs-notes:RelationshipWithTheCompany>
		<tifrs-notes:IntercompanyTransactions>
			<tifrs-notes:FinancialStatementAccount contextRef="From20170101To20171231"><![CDATA[銷貨]]></tifrs-notes:FinancialStatementAccount>
			<tifrs-notes:Amount contextRef="From20170101To20171231" decimals="-3" unitRef="TWD">18634000</tifrs-notes:Amount>
			<tifrs-notes:Terms contextRef="From20170101To20171231"><![CDATA[比照一般交易條件]]></tifrs-notes:Terms>
			<tifrs-notes:PercentageOfConsolidatedOperatingRevenuesOrTotalAssets contextRef="From20170101To20171231" decimals="4" unitRef="Pure">0.0344</tifrs-notes:PercentageOfConsolidatedOperatingRevenuesOrTotalAssets>
		</tifrs-notes:IntercompanyTransactions>
	</tifrs-notes:SignificantIntercompanyTransactionsBetweenConsolidatedEntities>

	<tifrs-notes:SignificantIntercompanyTransactionsBetweenConsolidatedEntities>
		<tifrs-notes:No contextRef="From20170101To20171231" decimals="2" unitRef="TWD">0</tifrs-notes:No>
		<tifrs-notes:CompanyName contextRef="From20170101To20171231"><![CDATA[本公司]]></tifrs-notes:CompanyName>
		<tifrs-notes:Counterparty contextRef="From20170101To20171231"><![CDATA[株式會社]]></tifrs-notes:Counterparty>
		<tifrs-notes:RelationshipWithTheCompany contextRef="From20170101To20171231"><![CDATA[1]]></tifrs-notes:RelationshipWithTheCompany>
		<tifrs-notes:IntercompanyTransactions>
			<tifrs-notes:FinancialStatementAccount contextRef="From20170101To20171231"><![CDATA[應收帳款]]></tifrs-notes:FinancialStatementAccount>
			<tifrs-notes:Amount contextRef="From20170101To20171231" decimals="-3" unitRef="TWD">18102000</tifrs-notes:Amount>
			<tifrs-notes:Terms contextRef="From20170101To20171231"><![CDATA[比照一般交易條件]]></tifrs-notes:Terms>
			<tifrs-notes:PercentageOfConsolidatedOperatingRevenuesOrTotalAssets contextRef="From20170101To20171231" decimals="4" unitRef="Pure">0.0049</tifrs-notes:PercentageOfConsolidatedOperatingRevenuesOrTotalAssets>
		</tifrs-notes:IntercompanyTransactions>
	</tifrs-notes:SignificantIntercompanyTransactionsBetweenConsolidatedEntities>

	<tifrs-notes:SignificantIntercompanyTransactionsBetweenConsolidatedEntities>
		<tifrs-notes:No contextRef="From20170101To20171231" decimals="2" unitRef="TWD">0</tifrs-notes:No>
		<tifrs-notes:CompanyName contextRef="From20170101To20171231"><![CDATA[本公司]]></tifrs-notes:CompanyName>
		<tifrs-notes:Counterparty contextRef="From20170101To20171231"><![CDATA[Green Frontier Limited]]></tifrs-notes:Counterparty>
		<tifrs-notes:RelationshipWithTheCompany contextRef="From20170101To20171231"><![CDATA[1]]></tifrs-notes:RelationshipWithTheCompany>
		<tifrs-notes:IntercompanyTransactions>
			<tifrs-notes:FinancialStatementAccount contextRef="From20170101To20171231"><![CDATA[銷貨]]></tifrs-notes:FinancialStatementAccount>
			<tifrs-notes:Amount contextRef="From20170101To20171231" decimals="-3" unitRef="TWD">642000</tifrs-notes:Amount>
			<tifrs-notes:Terms contextRef="From20170101To20171231"><![CDATA[比照一般交易條件]]></tifrs-notes:Terms>
			<tifrs-notes:PercentageOfConsolidatedOperatingRevenuesOrTotalAssets contextRef="From20170101To20171231" decimals="4" unitRef="Pure">0.0012</tifrs-notes:PercentageOfConsolidatedOperatingRevenuesOrTotalAssets>
		</tifrs-notes:IntercompanyTransactions>
	</tifrs-notes:SignificantIntercompanyTransactionsBetweenConsolidatedEntities>

	<tifrs-notes:SignificantIntercompanyTransactionsBetweenConsolidatedEntities>
		<tifrs-notes:No contextRef="From20170101To20171231" decimals="2" unitRef="TWD">0</tifrs-notes:No>
		<tifrs-notes:CompanyName contextRef="From20170101To20171231"><![CDATA[本公司]]></tifrs-notes:CompanyName>
		<tifrs-notes:Counterparty contextRef="From20170101To20171231"><![CDATA[株式會社]]></tifrs-notes:Counterparty>
		<tifrs-notes:RelationshipWithTheCompany contextRef="From20170101To20171231"><![CDATA[1]]></tifrs-notes:RelationshipWithTheCompany>
		<tifrs-notes:IntercompanyTransactions>
			<tifrs-notes:FinancialStatementAccount contextRef="From20170101To20171231"><![CDATA[預付貨款]]></tifrs-notes:FinancialStatementAccount>
			<tifrs-notes:Amount contextRef="From20170101To20171231" decimals="-3" unitRef="TWD">11179000</tifrs-notes:Amount>
			<tifrs-notes:Terms contextRef="From20170101To20171231"><![CDATA[比照一般交易條件]]></tifrs-notes:Terms>
			<tifrs-notes:PercentageOfConsolidatedOperatingRevenuesOrTotalAssets contextRef="From20170101To20171231" decimals="4" unitRef="Pure">0.0030</tifrs-notes:PercentageOfConsolidatedOperatingRevenuesOrTotalAssets>
		</tifrs-notes:IntercompanyTransactions>
	</tifrs-notes:SignificantIntercompanyTransactionsBetweenConsolidatedEntities>

	<tifrs-notes:SignificantIntercompanyTransactionsBetweenConsolidatedEntities>
		<tifrs-notes:No contextRef="From20170101To20171231" decimals="2" unitRef="TWD">1</tifrs-notes:No>
		<tifrs-notes:CompanyName contextRef="From20170101To20171231"><![CDATA[Green Frontier Limited]]></tifrs-notes:CompanyName>
		<tifrs-notes:Counterparty contextRef="From20170101To20171231"><![CDATA[株式會社]]></tifrs-notes:Counterparty>
		<tifrs-notes:RelationshipWithTheCompany contextRef="From20170101To20171231"><![CDATA[3]]></tifrs-notes:RelationshipWithTheCompany>
		<tifrs-notes:IntercompanyTransactions>
			<tifrs-notes:FinancialStatementAccount contextRef="From20170101To20171231"><![CDATA[銷貨]]></tifrs-notes:FinancialStatementAccount>
			<tifrs-notes:Amount contextRef="From20170101To20171231" decimals="-3" unitRef="TWD">32089000</tifrs-notes:Amount>
			<tifrs-notes:Terms contextRef="From20170101To20171231"><![CDATA[比照一般交易條件]]></tifrs-notes:Terms>
			<tifrs-notes:PercentageOfConsolidatedOperatingRevenuesOrTotalAssets contextRef="From20170101To20171231" decimals="4" unitRef="Pure">0.0592</tifrs-notes:PercentageOfConsolidatedOperatingRevenuesOrTotalAssets>
		</tifrs-notes:IntercompanyTransactions>
	</tifrs-notes:SignificantIntercompanyTransactionsBetweenConsolidatedEntities>

	<tifrs-notes:SignificantIntercompanyTransactionsBetweenConsolidatedEntities>
		<tifrs-notes:No contextRef="From20170101To20171231" decimals="2" unitRef="TWD">1</tifrs-notes:No>
		<tifrs-notes:CompanyName contextRef="From20170101To20171231"><![CDATA[Green Frontier Limited]]></tifrs-notes:CompanyName>
		<tifrs-notes:Counterparty contextRef="From20170101To20171231"><![CDATA[株式會社]]></tifrs-notes:Counterparty>
		<tifrs-notes:RelationshipWithTheCompany contextRef="From20170101To20171231"><![CDATA[3]]></tifrs-notes:RelationshipWithTheCompany>
		<tifrs-notes:IntercompanyTransactions>
			<tifrs-notes:FinancialStatementAccount contextRef="From20170101To20171231"><![CDATA[應收帳款]]></tifrs-notes:FinancialStatementAccount>
			<tifrs-notes:Amount contextRef="From20170101To20171231" decimals="-3" unitRef="TWD">273084000</tifrs-notes:Amount>
			<tifrs-notes:Terms contextRef="From20170101To20171231"><![CDATA[比照一般交易條件]]></tifrs-notes:Terms>
			<tifrs-notes:PercentageOfConsolidatedOperatingRevenuesOrTotalAssets contextRef="From20170101To20171231" decimals="4" unitRef="Pure">0.0745</tifrs-notes:PercentageOfConsolidatedOperatingRevenuesOrTotalAssets>
		</tifrs-notes:IntercompanyTransactions>
	</tifrs-notes:SignificantIntercompanyTransactionsBetweenConsolidatedEntities>

	<tifrs-notes:SignificantIntercompanyTransactionsBetweenConsolidatedEntities>
		<tifrs-notes:No contextRef="From20170101To20171231" decimals="2" unitRef="TWD">1</tifrs-notes:No>
		<tifrs-notes:CompanyName contextRef="From20170101To20171231"><![CDATA[Green Frontier Limited]]></tifrs-notes:CompanyName>
		<tifrs-notes:Counterparty contextRef="From20170101To20171231"><![CDATA[本公司]]></tifrs-notes:Counterparty>
		<tifrs-notes:RelationshipWithTheCompany contextRef="From20170101To20171231"><![CDATA[2]]></tifrs-notes:RelationshipWithTheCompany>
		<tifrs-notes:IntercompanyTransactions>
			<tifrs-notes:FinancialStatementAccount contextRef="From20170101To20171231"><![CDATA[銷貨]]></tifrs-notes:FinancialStatementAccount>
			<tifrs-notes:Amount contextRef="From20170101To20171231" decimals="-3" unitRef="TWD">50000</tifrs-notes:Amount>
			<tifrs-notes:Terms contextRef="From20170101To20171231"><![CDATA[比照一般交易條件]]></tifrs-notes:Terms>
			<tifrs-notes:PercentageOfConsolidatedOperatingRevenuesOrTotalAssets contextRef="From20170101To20171231" decimals="4" unitRef="Pure">0.0001</tifrs-notes:PercentageOfConsolidatedOperatingRevenuesOrTotalAssets>
		</tifrs-notes:IntercompanyTransactions>
	</tifrs-notes:SignificantIntercompanyTransactionsBetweenConsolidatedEntities>

	<tifrs-notes:SignificantIntercompanyTransactionsBetweenConsolidatedEntities>
		<tifrs-notes:No contextRef="From20170101To20171231" decimals="2" unitRef="TWD">1</tifrs-notes:No>
		<tifrs-notes:CompanyName contextRef="From20170101To20171231"><![CDATA[Green Frontier Limited]]></tifrs-notes:CompanyName>
		<tifrs-notes:Counterparty contextRef="From20170101To20171231"><![CDATA[本公司]]></tifrs-notes:Counterparty>
		<tifrs-notes:RelationshipWithTheCompany contextRef="From20170101To20171231"><![CDATA[2]]></tifrs-notes:RelationshipWithTheCompany>
		<tifrs-notes:IntercompanyTransactions>
			<tifrs-notes:FinancialStatementAccount contextRef="From20170101To20171231"><![CDATA[應收帳款]]></tifrs-notes:FinancialStatementAccount>
			<tifrs-notes:Amount contextRef="From20170101To20171231" decimals="-3" unitRef="TWD">10000</tifrs-notes:Amount>
			<tifrs-notes:Terms contextRef="From20170101To20171231"><![CDATA[比照一般交易條件]]></tifrs-notes:Terms>
			<tifrs-notes:PercentageOfConsolidatedOperatingRevenuesOrTotalAssets contextRef="From20170101To20171231" decimals="4" unitRef="Pure">0.0000</tifrs-notes:PercentageOfConsolidatedOperatingRevenuesOrTotalAssets>
		</tifrs-notes:IntercompanyTransactions>
	</tifrs-notes:SignificantIntercompanyTransactionsBetweenConsolidatedEntities>

	<tifrs-notes:Note-SignificantIntercompanyTransactionsBetweenConsolidatedEntities contextRef="From20170101To20171231"><![CDATA[註一、編號之填寫方式如下：
1.0代表母公司。
2.子公司依公司別由阿拉伯數字1開始依序編號。
註二、與交易人之關係種類標示如下：
1.母公司對子公司。
2.子公司對母公司。
3.子公司對子公司。
註三、母子公司間業務關係及重要交易往來情形，僅揭露銷售及應收帳款之資料，其相對之進貨及應付帳款不再贅述。]]></tifrs-notes:Note-SignificantIntercompanyTransactionsBetweenConsolidatedEntities>
	<tifrs-notes:NamesLocationsAndRelatedInformationOfInvesteesOverWhichTheCompanyExercisesSignificantInfluence>
		<tifrs-notes:CompanyNameOfTheInvestor contextRef="From20170101To20171231"><![CDATA[本公司]]></tifrs-notes:CompanyNameOfTheInvestor>
		<tifrs-notes:CompanyNameOfTheInvestee contextRef="From20170101To20171231"><![CDATA[株式會社E-SOLAR]]></tifrs-notes:CompanyNameOfTheInvestee>
		<tifrs-notes:LocationCode contextRef="From20170101To20171231"><![CDATA[104]]></tifrs-notes:LocationCode>
		<tifrs-notes:Location contextRef="From20170101To20171231"><![CDATA[日本]]></tifrs-notes:Location>
		<tifrs-notes:MainBusinessesAndProducts contextRef="From20170101To20171231"><![CDATA[太陽能模組相關產品之採購、銷售]]></tifrs-notes:MainBusinessesAndProducts>
		<tifrs-notes:OriginalInvestmentAmount>
			<tifrs-notes:EndingBalance3 contextRef="AsOf20171231" decimals="-3" unitRef="TWD">150269000</tifrs-notes:EndingBalance3>
			<tifrs-notes:BeginningBalance contextRef="AsOf20171231" decimals="-3" unitRef="TWD">150269000</tifrs-notes:BeginningBalance>
		</tifrs-notes:OriginalInvestmentAmount>
		<tifrs-notes:InvestmentsAtTheEndOfThePeriod>
			<tifrs-notes:NumberOfShares1 contextRef="AsOf20171231" decimals="0" unitRef="Shares">8</tifrs-notes:NumberOfShares1>
			<tifrs-notes:PercentageOfOwnership1 contextRef="AsOf20171231" decimals="4" unitRef="Pure">0.5449</tifrs-notes:PercentageOfOwnership1>
			<tifrs-notes:BookValue1 contextRef="AsOf20171231" decimals="-3" unitRef="TWD">-141574000</tifrs-notes:BookValue1>
		</tifrs-notes:InvestmentsAtTheEndOfThePeriod>
		<tifrs-notes:NetIncomeLossesOfTheInvestee contextRef="From20170101To20171231" decimals="-3" unitRef="TWD">-53993000</tifrs-notes:NetIncomeLossesOfTheInvestee>
		<tifrs-notes:InvestmentIncomeLossesRecognized1 contextRef="From20170101To20171231" decimals="-3" unitRef="TWD">-54300000</tifrs-notes:InvestmentIncomeLossesRecognized1>
		<tifrs-notes:Note contextRef="From20170101To20171231"><![CDATA[註1、註4]]></tifrs-notes:Note>
	</tifrs-notes:NamesLocationsAndRelatedInformationOfInvesteesOverWhichTheCompanyExercisesSignificantInfluence>

	<tifrs-notes:NamesLocationsAndRelatedInformationOfInvesteesOverWhichTheCompanyExercisesSignificantInfluence>
		<tifrs-notes:CompanyNameOfTheInvestor contextRef="From20170101To20171231"><![CDATA[本公司]]></tifrs-notes:CompanyNameOfTheInvestor>
		<tifrs-notes:CompanyNameOfTheInvestee contextRef="From20170101To20171231"><![CDATA[Solution Synergy Group Limited]]></tifrs-notes:CompanyNameOfTheInvestee>
		<tifrs-notes:LocationCode contextRef="From20170101To20171231"><![CDATA[226]]></tifrs-notes:LocationCode>
		<tifrs-notes:Location contextRef="From20170101To20171231"><![CDATA[英屬維京群島]]></tifrs-notes:Location>
		<tifrs-notes:MainBusinessesAndProducts contextRef="From20170101To20171231"><![CDATA[一般投資業]]></tifrs-notes:MainBusinessesAndProducts>
		<tifrs-notes:OriginalInvestmentAmount>
			<tifrs-notes:EndingBalance3 contextRef="AsOf20171231" decimals="-3" unitRef="TWD">882317000</tifrs-notes:EndingBalance3>
			<tifrs-notes:BeginningBalance contextRef="AsOf20171231" decimals="-3" unitRef="TWD">882317000</tifrs-notes:BeginningBalance>
		</tifrs-notes:OriginalInvestmentAmount>
		<tifrs-notes:InvestmentsAtTheEndOfThePeriod>
			<tifrs-notes:NumberOfShares1 contextRef="AsOf20171231" decimals="0" unitRef="Shares">50</tifrs-notes:NumberOfShares1>
			<tifrs-notes:PercentageOfOwnership1 contextRef="AsOf20171231" decimals="4" unitRef="Pure">1.0000</tifrs-notes:PercentageOfOwnership1>
			<tifrs-notes:BookValue1 contextRef="AsOf20171231" decimals="-3" unitRef="TWD">325966000</tifrs-notes:BookValue1>
		</tifrs-notes:InvestmentsAtTheEndOfThePeriod>
		<tifrs-notes:NetIncomeLossesOfTheInvestee contextRef="From20170101To20171231" decimals="-3" unitRef="TWD">-72375000</tifrs-notes:NetIncomeLossesOfTheInvestee>
		<tifrs-notes:InvestmentIncomeLossesRecognized1 contextRef="From20170101To20171231" decimals="-3" unitRef="TWD">-72375000</tifrs-notes:InvestmentIncomeLossesRecognized1>
		<tifrs-notes:Note contextRef="From20170101To20171231"><![CDATA[註1]]></tifrs-notes:Note>
	</tifrs-notes:NamesLocationsAndRelatedInformationOfInvesteesOverWhichTheCompanyExercisesSignificantInfluence>

	<tifrs-notes:NamesLocationsAndRelatedInformationOfInvesteesOverWhichTheCompanyExercisesSignificantInfluence>
		<tifrs-notes:CompanyNameOfTheInvestor contextRef="From20170101To20171231"><![CDATA[本公司]]></tifrs-notes:CompanyNameOfTheInvestor>
		<tifrs-notes:CompanyNameOfTheInvestee contextRef="From20170101To20171231"><![CDATA[旭明管理顧問(股)公司]]></tifrs-notes:CompanyNameOfTheInvestee>
		<tifrs-notes:LocationCode contextRef="From20170101To20171231"><![CDATA[0]]></tifrs-notes:LocationCode>
		<tifrs-notes:Location contextRef="From20170101To20171231"><![CDATA[台灣]]></tifrs-notes:Location>
		<tifrs-notes:MainBusinessesAndProducts contextRef="From20170101To20171231"><![CDATA[管理顧問]]></tifrs-notes:MainBusinessesAndProducts>
		<tifrs-notes:OriginalInvestmentAmount>
			<tifrs-notes:EndingBalance3 contextRef="AsOf20171231" decimals="-3" unitRef="TWD">5000000</tifrs-notes:EndingBalance3>
			<tifrs-notes:BeginningBalance contextRef="AsOf20171231" decimals="-3" unitRef="TWD">5000000</tifrs-notes:BeginningBalance>
		</tifrs-notes:OriginalInvestmentAmount>
		<tifrs-notes:InvestmentsAtTheEndOfThePeriod>
			<tifrs-notes:NumberOfShares1 contextRef="AsOf20171231" decimals="0" unitRef="Shares">500</tifrs-notes:NumberOfShares1>
			<tifrs-notes:PercentageOfOwnership1 contextRef="AsOf20171231" decimals="4" unitRef="Pure">1.0000</tifrs-notes:PercentageOfOwnership1>
			<tifrs-notes:BookValue1 contextRef="AsOf20171231" decimals="-3" unitRef="TWD">4025000</tifrs-notes:BookValue1>
		</tifrs-notes:InvestmentsAtTheEndOfThePeriod>
		<tifrs-notes:NetIncomeLossesOfTheInvestee contextRef="From20170101To20171231" decimals="-3" unitRef="TWD">-343000</tifrs-notes:NetIncomeLossesOfTheInvestee>
		<tifrs-notes:InvestmentIncomeLossesRecognized1 contextRef="From20170101To20171231" decimals="-3" unitRef="TWD">-343000</tifrs-notes:InvestmentIncomeLossesRecognized1>
		<tifrs-notes:Note contextRef="From20170101To20171231"><![CDATA[註1]]></tifrs-notes:Note>
	</tifrs-notes:NamesLocationsAndRelatedInformationOfInvesteesOverWhichTheCompanyExercisesSignificantInfluence>

	<tifrs-notes:NamesLocationsAndRelatedInformationOfInvesteesOverWhichTheCompanyExercisesSignificantInfluence>
		<tifrs-notes:CompanyNameOfTheInvestor contextRef="From20170101To20171231"><![CDATA[Solution Synergy Group Limited]]></tifrs-notes:CompanyNameOfTheInvestor>
		<tifrs-notes:CompanyNameOfTheInvestee contextRef="From20170101To20171231"><![CDATA[Noble Corporate Limited]]></tifrs-notes:CompanyNameOfTheInvestee>
		<tifrs-notes:LocationCode contextRef="From20170101To20171231"><![CDATA[32]]></tifrs-notes:LocationCode>
		<tifrs-notes:Location contextRef="From20170101To20171231"><![CDATA[開曼群島]]></tifrs-notes:Location>
		<tifrs-notes:MainBusinessesAndProducts contextRef="From20170101To20171231"><![CDATA[一般投資業]]></tifrs-notes:MainBusinessesAndProducts>
		<tifrs-notes:OriginalInvestmentAmount>
			<tifrs-notes:EndingBalance3 contextRef="AsOf20171231" decimals="-3" unitRef="TWD">30050000</tifrs-notes:EndingBalance3>
			<tifrs-notes:BeginningBalance contextRef="AsOf20171231" decimals="-3" unitRef="TWD">30050000</tifrs-notes:BeginningBalance>
		</tifrs-notes:OriginalInvestmentAmount>
		<tifrs-notes:InvestmentsAtTheEndOfThePeriod>
			<tifrs-notes:NumberOfShares1 contextRef="AsOf20171231" decimals="0" unitRef="Shares">30050</tifrs-notes:NumberOfShares1>
			<tifrs-notes:PercentageOfOwnership1 contextRef="AsOf20171231" decimals="4" unitRef="Pure">1.0000</tifrs-notes:PercentageOfOwnership1>
			<tifrs-notes:BookValue1 contextRef="AsOf20171231" decimals="-3" unitRef="TWD">11393000</tifrs-notes:BookValue1>
		</tifrs-notes:InvestmentsAtTheEndOfThePeriod>
		<tifrs-notes:NetIncomeLossesOfTheInvestee contextRef="From20170101To20171231" decimals="-3" unitRef="TWD">-1671000</tifrs-notes:NetIncomeLossesOfTheInvestee>
		<tifrs-notes:InvestmentIncomeLossesRecognized1 contextRef="From20170101To20171231" decimals="-3" unitRef="TWD">-1671000</tifrs-notes:InvestmentIncomeLossesRecognized1>
		<tifrs-notes:Note contextRef="From20170101To20171231"><![CDATA[註1]]></tifrs-notes:Note>
	</tifrs-notes:NamesLocationsAndRelatedInformationOfInvesteesOverWhichTheCompanyExercisesSignificantInfluence>

	<tifrs-notes:NamesLocationsAndRelatedInformationOfInvesteesOverWhichTheCompanyExercisesSignificantInfluence>
		<tifrs-notes:CompanyNameOfTheInvestor contextRef="From20170101To20171231"><![CDATA[Noble Corporate Limited]]></tifrs-notes:CompanyNameOfTheInvestor>
		<tifrs-notes:CompanyNameOfTheInvestee contextRef="From20170101To20171231"><![CDATA[Green Frontier Limited]]></tifrs-notes:CompanyNameOfTheInvestee>
		<tifrs-notes:LocationCode contextRef="From20170101To20171231"><![CDATA[92]]></tifrs-notes:LocationCode>
		<tifrs-notes:Location contextRef="From20170101To20171231"><![CDATA[香港]]></tifrs-notes:Location>
		<tifrs-notes:MainBusinessesAndProducts contextRef="From20170101To20171231"><![CDATA[太陽能相關產品之採購、銷售]]></tifrs-notes:MainBusinessesAndProducts>
		<tifrs-notes:OriginalInvestmentAmount>
			<tifrs-notes:EndingBalance3 contextRef="AsOf20171231" decimals="-3" unitRef="TWD">23700000</tifrs-notes:EndingBalance3>
			<tifrs-notes:BeginningBalance contextRef="AsOf20171231" decimals="-3" unitRef="TWD">25000000</tifrs-notes:BeginningBalance>
		</tifrs-notes:OriginalInvestmentAmount>
		<tifrs-notes:InvestmentsAtTheEndOfThePeriod>
			<tifrs-notes:NumberOfShares1 contextRef="AsOf20171231" decimals="0" unitRef="Shares">23700</tifrs-notes:NumberOfShares1>
			<tifrs-notes:PercentageOfOwnership1 contextRef="AsOf20171231" decimals="4" unitRef="Pure">1.0000</tifrs-notes:PercentageOfOwnership1>
			<tifrs-notes:BookValue1 contextRef="AsOf20171231" decimals="-3" unitRef="TWD">7174000</tifrs-notes:BookValue1>
		</tifrs-notes:InvestmentsAtTheEndOfThePeriod>
		<tifrs-notes:NetIncomeLossesOfTheInvestee contextRef="From20170101To20171231" decimals="-3" unitRef="TWD">-1562000</tifrs-notes:NetIncomeLossesOfTheInvestee>
		<tifrs-notes:InvestmentIncomeLossesRecognized1 contextRef="From20170101To20171231" decimals="-3" unitRef="TWD">-1562000</tifrs-notes:InvestmentIncomeLossesRecognized1>
		<tifrs-notes:Note contextRef="From20170101To20171231"><![CDATA[註1]]></tifrs-notes:Note>
	</tifrs-notes:NamesLocationsAndRelatedInformationOfInvesteesOverWhichTheCompanyExercisesSignificantInfluence>

	<tifrs-notes:NamesLocationsAndRelatedInformationOfInvesteesOverWhichTheCompanyExercisesSignificantInfluence>
		<tifrs-notes:CompanyNameOfTheInvestor contextRef="From20170101To20171231"><![CDATA[Green Frontier Limited]]></tifrs-notes:CompanyNameOfTheInvestor>
		<tifrs-notes:CompanyNameOfTheInvestee contextRef="From20170101To20171231"><![CDATA[株式會社E-SOLAR]]></tifrs-notes:CompanyNameOfTheInvestee>
		<tifrs-notes:LocationCode contextRef="From20170101To20171231"><![CDATA[104]]></tifrs-notes:LocationCode>
		<tifrs-notes:Location contextRef="From20170101To20171231"><![CDATA[日本]]></tifrs-notes:Location>
		<tifrs-notes:MainBusinessesAndProducts contextRef="From20170101To20171231"><![CDATA[太陽能模組相關產品之採購、銷售]]></tifrs-notes:MainBusinessesAndProducts>
		<tifrs-notes:OriginalInvestmentAmount>
			<tifrs-notes:EndingBalance3 contextRef="AsOf20171231" decimals="-3" unitRef="TWD">15386000</tifrs-notes:EndingBalance3>
			<tifrs-notes:BeginningBalance contextRef="AsOf20171231" decimals="-3" unitRef="TWD">15386000</tifrs-notes:BeginningBalance>
		</tifrs-notes:OriginalInvestmentAmount>
		<tifrs-notes:InvestmentsAtTheEndOfThePeriod>
			<tifrs-notes:NumberOfShares1 contextRef="AsOf20171231" decimals="0" unitRef="Shares">5</tifrs-notes:NumberOfShares1>
			<tifrs-notes:PercentageOfOwnership1 contextRef="AsOf20171231" decimals="4" unitRef="Pure">0.3484</tifrs-notes:PercentageOfOwnership1>
			<tifrs-notes:BookValue1 contextRef="AsOf20171231" decimals="-3" unitRef="TWD">0</tifrs-notes:BookValue1>
		</tifrs-notes:InvestmentsAtTheEndOfThePeriod>
		<tifrs-notes:NetIncomeLossesOfTheInvestee contextRef="From20170101To20171231" decimals="-3" unitRef="TWD">-53993000</tifrs-notes:NetIncomeLossesOfTheInvestee>
		<tifrs-notes:InvestmentIncomeLossesRecognized1 contextRef="From20170101To20171231" decimals="-3" unitRef="TWD">-33565000</tifrs-notes:InvestmentIncomeLossesRecognized1>
		<tifrs-notes:Note contextRef="From20170101To20171231"><![CDATA[註1、註5]]></tifrs-notes:Note>
	</tifrs-notes:NamesLocationsAndRelatedInformationOfInvesteesOverWhichTheCompanyExercisesSignificantInfluence>

	<tifrs-notes:NamesLocationsAndRelatedInformationOfInvesteesOverWhichTheCompanyExercisesSignificantInfluence>
		<tifrs-notes:CompanyNameOfTheInvestor contextRef="From20170101To20171231"><![CDATA[Noble Corporate Limited]]></tifrs-notes:CompanyNameOfTheInvestor>
		<tifrs-notes:CompanyNameOfTheInvestee contextRef="From20170101To20171231"><![CDATA[Solar Oasis Limited]]></tifrs-notes:CompanyNameOfTheInvestee>
		<tifrs-notes:LocationCode contextRef="From20170101To20171231"><![CDATA[229]]></tifrs-notes:LocationCode>
		<tifrs-notes:Location contextRef="From20170101To20171231"><![CDATA[安奎拉]]></tifrs-notes:Location>
		<tifrs-notes:MainBusinessesAndProducts contextRef="From20170101To20171231"><![CDATA[一般投資業]]></tifrs-notes:MainBusinessesAndProducts>
		<tifrs-notes:OriginalInvestmentAmount>
			<tifrs-notes:EndingBalance3 contextRef="AsOf20171231" decimals="-3" unitRef="TWD">3800000</tifrs-notes:EndingBalance3>
			<tifrs-notes:BeginningBalance contextRef="AsOf20171231" decimals="-3" unitRef="TWD">3800000</tifrs-notes:BeginningBalance>
		</tifrs-notes:OriginalInvestmentAmount>
		<tifrs-notes:InvestmentsAtTheEndOfThePeriod>
			<tifrs-notes:NumberOfShares1 contextRef="AsOf20171231" decimals="0" unitRef="Shares">3800</tifrs-notes:NumberOfShares1>
			<tifrs-notes:PercentageOfOwnership1 contextRef="AsOf20171231" decimals="4" unitRef="Pure">1.0000</tifrs-notes:PercentageOfOwnership1>
			<tifrs-notes:BookValue1 contextRef="AsOf20171231" decimals="-3" unitRef="TWD">192000</tifrs-notes:BookValue1>
		</tifrs-notes:InvestmentsAtTheEndOfThePeriod>
		<tifrs-notes:NetIncomeLossesOfTheInvestee contextRef="From20170101To20171231" decimals="-3" unitRef="TWD">-487000</tifrs-notes:NetIncomeLossesOfTheInvestee>
		<tifrs-notes:InvestmentIncomeLossesRecognized1 contextRef="From20170101To20171231" decimals="-3" unitRef="TWD">-487000</tifrs-notes:InvestmentIncomeLossesRecognized1>
		<tifrs-notes:Note contextRef="From20170101To20171231"><![CDATA[註1、註2]]></tifrs-notes:Note>
	</tifrs-notes:NamesLocationsAndRelatedInformationOfInvesteesOverWhichTheCompanyExercisesSignificantInfluence>

	<tifrs-notes:NamesLocationsAndRelatedInformationOfInvesteesOverWhichTheCompanyExercisesSignificantInfluence>
		<tifrs-notes:CompanyNameOfTheInvestor contextRef="From20170101To20171231"><![CDATA[Noble Corporate Limited]]></tifrs-notes:CompanyNameOfTheInvestor>
		<tifrs-notes:CompanyNameOfTheInvestee contextRef="From20170101To20171231"><![CDATA[Graceful Mark Limited]]></tifrs-notes:CompanyNameOfTheInvestee>
		<tifrs-notes:LocationCode contextRef="From20170101To20171231"><![CDATA[226]]></tifrs-notes:LocationCode>
		<tifrs-notes:Location contextRef="From20170101To20171231"><![CDATA[英屬維京群島]]></tifrs-notes:Location>
		<tifrs-notes:MainBusinessesAndProducts contextRef="From20170101To20171231"><![CDATA[一般投資業]]></tifrs-notes:MainBusinessesAndProducts>
		<tifrs-notes:OriginalInvestmentAmount>
			<tifrs-notes:EndingBalance3 contextRef="AsOf20171231" decimals="-3" unitRef="TWD">1000000</tifrs-notes:EndingBalance3>
			<tifrs-notes:BeginningBalance contextRef="AsOf20171231" decimals="-3" unitRef="TWD">1000000</tifrs-notes:BeginningBalance>
		</tifrs-notes:OriginalInvestmentAmount>
		<tifrs-notes:InvestmentsAtTheEndOfThePeriod>
			<tifrs-notes:NumberOfShares1 contextRef="AsOf20171231" decimals="0" unitRef="Shares">1000</tifrs-notes:NumberOfShares1>
			<tifrs-notes:PercentageOfOwnership1 contextRef="AsOf20171231" decimals="4" unitRef="Pure">0.1000</tifrs-notes:PercentageOfOwnership1>
			<tifrs-notes:BookValue1 contextRef="AsOf20171231" decimals="-3" unitRef="TWD">29000</tifrs-notes:BookValue1>
		</tifrs-notes:InvestmentsAtTheEndOfThePeriod>
		<tifrs-notes:NetIncomeLossesOfTheInvestee contextRef="From20170101To20171231" decimals="-3" unitRef="TWD">-1309000</tifrs-notes:NetIncomeLossesOfTheInvestee>
		<tifrs-notes:InvestmentIncomeLossesRecognized1 contextRef="From20170101To20171231" decimals="-3" unitRef="TWD">-131000</tifrs-notes:InvestmentIncomeLossesRecognized1>
		<tifrs-notes:Note contextRef="From20170101To20171231"><![CDATA[註1]]></tifrs-notes:Note>
	</tifrs-notes:NamesLocationsAndRelatedInformationOfInvesteesOverWhichTheCompanyExercisesSignificantInfluence>

	<tifrs-notes:NamesLocationsAndRelatedInformationOfInvesteesOverWhichTheCompanyExercisesSignificantInfluence>
		<tifrs-notes:CompanyNameOfTheInvestor contextRef="From20170101To20171231"><![CDATA[Green Frontier Limited]]></tifrs-notes:CompanyNameOfTheInvestor>
		<tifrs-notes:CompanyNameOfTheInvestee contextRef="From20170101To20171231"><![CDATA[Graceful Mark Limited]]></tifrs-notes:CompanyNameOfTheInvestee>
		<tifrs-notes:LocationCode contextRef="From20170101To20171231"><![CDATA[226]]></tifrs-notes:LocationCode>
		<tifrs-notes:Location contextRef="From20170101To20171231"><![CDATA[英屬維京群島]]></tifrs-notes:Location>
		<tifrs-notes:MainBusinessesAndProducts contextRef="From20170101To20171231"><![CDATA[一般投資業]]></tifrs-notes:MainBusinessesAndProducts>
		<tifrs-notes:OriginalInvestmentAmount>
			<tifrs-notes:EndingBalance3 contextRef="AsOf20171231" decimals="-3" unitRef="TWD">5300000</tifrs-notes:EndingBalance3>
			<tifrs-notes:BeginningBalance contextRef="AsOf20171231" decimals="-3" unitRef="TWD">5300000</tifrs-notes:BeginningBalance>
		</tifrs-notes:OriginalInvestmentAmount>
		<tifrs-notes:InvestmentsAtTheEndOfThePeriod>
			<tifrs-notes:NumberOfShares1 contextRef="AsOf20171231" decimals="0" unitRef="Shares">5300</tifrs-notes:NumberOfShares1>
			<tifrs-notes:PercentageOfOwnership1 contextRef="AsOf20171231" decimals="4" unitRef="Pure">0.5300</tifrs-notes:PercentageOfOwnership1>
			<tifrs-notes:BookValue1 contextRef="AsOf20171231" decimals="-3" unitRef="TWD">155000</tifrs-notes:BookValue1>
		</tifrs-notes:InvestmentsAtTheEndOfThePeriod>
		<tifrs-notes:NetIncomeLossesOfTheInvestee contextRef="From20170101To20171231" decimals="-3" unitRef="TWD">-1309000</tifrs-notes:NetIncomeLossesOfTheInvestee>
		<tifrs-notes:InvestmentIncomeLossesRecognized1 contextRef="From20170101To20171231" decimals="-3" unitRef="TWD">-694000</tifrs-notes:InvestmentIncomeLossesRecognized1>
		<tifrs-notes:Note contextRef="From20170101To20171231"><![CDATA[註1]]></tifrs-notes:Note>
	</tifrs-notes:NamesLocationsAndRelatedInformationOfInvesteesOverWhichTheCompanyExercisesSignificantInfluence>

	<tifrs-notes:NamesLocationsAndRelatedInformationOfInvesteesOverWhichTheCompanyExercisesSignificantInfluence>
		<tifrs-notes:CompanyNameOfTheInvestor contextRef="From20170101To20171231"><![CDATA[Solar Oasis Limited]]></tifrs-notes:CompanyNameOfTheInvestor>
		<tifrs-notes:CompanyNameOfTheInvestee contextRef="From20170101To20171231"><![CDATA[Graceful Mark Limited]]></tifrs-notes:CompanyNameOfTheInvestee>
		<tifrs-notes:LocationCode contextRef="From20170101To20171231"><![CDATA[226]]></tifrs-notes:LocationCode>
		<tifrs-notes:Location contextRef="From20170101To20171231"><![CDATA[英屬維京群島]]></tifrs-notes:Location>
		<tifrs-notes:MainBusinessesAndProducts contextRef="From20170101To20171231"><![CDATA[一般投資業]]></tifrs-notes:MainBusinessesAndProducts>
		<tifrs-notes:OriginalInvestmentAmount>
			<tifrs-notes:EndingBalance3 contextRef="AsOf20171231" decimals="-3" unitRef="TWD">3700000</tifrs-notes:EndingBalance3>
			<tifrs-notes:BeginningBalance contextRef="AsOf20171231" decimals="-3" unitRef="TWD">3700000</tifrs-notes:BeginningBalance>
		</tifrs-notes:OriginalInvestmentAmount>
		<tifrs-notes:InvestmentsAtTheEndOfThePeriod>
			<tifrs-notes:NumberOfShares1 contextRef="AsOf20171231" decimals="0" unitRef="Shares">3700</tifrs-notes:NumberOfShares1>
			<tifrs-notes:PercentageOfOwnership1 contextRef="AsOf20171231" decimals="4" unitRef="Pure">0.3700</tifrs-notes:PercentageOfOwnership1>
			<tifrs-notes:BookValue1 contextRef="AsOf20171231" decimals="-3" unitRef="TWD">108000</tifrs-notes:BookValue1>
		</tifrs-notes:InvestmentsAtTheEndOfThePeriod>
		<tifrs-notes:NetIncomeLossesOfTheInvestee contextRef="From20170101To20171231" decimals="-3" unitRef="TWD">-1309000</tifrs-notes:NetIncomeLossesOfTheInvestee>
		<tifrs-notes:InvestmentIncomeLossesRecognized1 contextRef="From20170101To20171231" decimals="-3" unitRef="TWD">-484000</tifrs-notes:InvestmentIncomeLossesRecognized1>
		<tifrs-notes:Note contextRef="From20170101To20171231"><![CDATA[註1]]></tifrs-notes:Note>
	</tifrs-notes:NamesLocationsAndRelatedInformationOfInvesteesOverWhichTheCompanyExercisesSignificantInfluence>

	<tifrs-notes:NamesLocationsAndRelatedInformationOfInvesteesOverWhichTheCompanyExercisesSignificantInfluence>
		<tifrs-notes:CompanyNameOfTheInvestor contextRef="From20170101To20171231"><![CDATA[Graceful Mark Limited]]></tifrs-notes:CompanyNameOfTheInvestor>
		<tifrs-notes:CompanyNameOfTheInvestee contextRef="From20170101To20171231"><![CDATA[E-Solar Hong Kong Limited]]></tifrs-notes:CompanyNameOfTheInvestee>
		<tifrs-notes:LocationCode contextRef="From20170101To20171231"><![CDATA[92]]></tifrs-notes:LocationCode>
		<tifrs-notes:Location contextRef="From20170101To20171231"><![CDATA[香港]]></tifrs-notes:Location>
		<tifrs-notes:MainBusinessesAndProducts contextRef="From20170101To20171231"><![CDATA[太陽能模組相關產品之生產、銷售]]></tifrs-notes:MainBusinessesAndProducts>
		<tifrs-notes:OriginalInvestmentAmount>
			<tifrs-notes:EndingBalance3 contextRef="AsOf20171231" decimals="-3" unitRef="TWD">10000000</tifrs-notes:EndingBalance3>
			<tifrs-notes:BeginningBalance contextRef="AsOf20171231" decimals="-3" unitRef="TWD">10000000</tifrs-notes:BeginningBalance>
		</tifrs-notes:OriginalInvestmentAmount>
		<tifrs-notes:InvestmentsAtTheEndOfThePeriod>
			<tifrs-notes:NumberOfShares1 contextRef="AsOf20171231" decimals="0" unitRef="Shares">78000</tifrs-notes:NumberOfShares1>
			<tifrs-notes:PercentageOfOwnership1 contextRef="AsOf20171231" decimals="4" unitRef="Pure">1.0000</tifrs-notes:PercentageOfOwnership1>
			<tifrs-notes:BookValue1 contextRef="AsOf20171231" decimals="-3" unitRef="TWD">302000</tifrs-notes:BookValue1>
		</tifrs-notes:InvestmentsAtTheEndOfThePeriod>
		<tifrs-notes:NetIncomeLossesOfTheInvestee contextRef="From20170101To20171231" decimals="-3" unitRef="TWD">-1303000</tifrs-notes:NetIncomeLossesOfTheInvestee>
		<tifrs-notes:InvestmentIncomeLossesRecognized1 contextRef="From20170101To20171231" decimals="-3" unitRef="TWD">-1303000</tifrs-notes:InvestmentIncomeLossesRecognized1>
		<tifrs-notes:Note contextRef="From20170101To20171231"><![CDATA[註1、註2]]></tifrs-notes:Note>
	</tifrs-notes:NamesLocationsAndRelatedInformationOfInvesteesOverWhichTheCompanyExercisesSignificantInfluence>

	<tifrs-notes:NamesLocationsAndRelatedInformationOfInvesteesOverWhichTheCompanyExercisesSignificantInfluence>
		<tifrs-notes:CompanyNameOfTheInvestor contextRef="From20170101To20171231"><![CDATA[Green Frontier Limited]]></tifrs-notes:CompanyNameOfTheInvestor>
		<tifrs-notes:CompanyNameOfTheInvestee contextRef="From20170101To20171231"><![CDATA[Green Frontior West Limited]]></tifrs-notes:CompanyNameOfTheInvestee>
		<tifrs-notes:LocationCode contextRef="From20170101To20171231"><![CDATA[92]]></tifrs-notes:LocationCode>
		<tifrs-notes:Location contextRef="From20170101To20171231"><![CDATA[香港]]></tifrs-notes:Location>
		<tifrs-notes:MainBusinessesAndProducts contextRef="From20170101To20171231"><![CDATA[一般投資業]]></tifrs-notes:MainBusinessesAndProducts>
		<tifrs-notes:OriginalInvestmentAmount>
			<tifrs-notes:EndingBalance3 contextRef="AsOf20171231" decimals="-3" unitRef="TWD">0</tifrs-notes:EndingBalance3>
			<tifrs-notes:BeginningBalance contextRef="AsOf20171231" decimals="-3" unitRef="TWD">0</tifrs-notes:BeginningBalance>
		</tifrs-notes:OriginalInvestmentAmount>
		<tifrs-notes:InvestmentsAtTheEndOfThePeriod>
			<tifrs-notes:NumberOfShares1 contextRef="AsOf20171231" decimals="0" unitRef="Shares">0</tifrs-notes:NumberOfShares1>
			<tifrs-notes:PercentageOfOwnership1 contextRef="AsOf20171231" decimals="4" unitRef="Pure">0.0000</tifrs-notes:PercentageOfOwnership1>
			<tifrs-notes:BookValue1 contextRef="AsOf20171231" decimals="-3" unitRef="TWD">0</tifrs-notes:BookValue1>
		</tifrs-notes:InvestmentsAtTheEndOfThePeriod>
		<tifrs-notes:NetIncomeLossesOfTheInvestee contextRef="From20170101To20171231" decimals="-3" unitRef="TWD">0</tifrs-notes:NetIncomeLossesOfTheInvestee>
		<tifrs-notes:InvestmentIncomeLossesRecognized1 contextRef="From20170101To20171231" decimals="-3" unitRef="TWD">0</tifrs-notes:InvestmentIncomeLossesRecognized1>
		<tifrs-notes:Note contextRef="From20170101To20171231"><![CDATA[註3]]></tifrs-notes:Note>
	</tifrs-notes:NamesLocationsAndRelatedInformationOfInvesteesOverWhichTheCompanyExercisesSignificantInfluence>

	<tifrs-notes:Note-NamesLocationsAndRelatedInformationOfInvesteesOverWhichTheCompanyExercisesSignificantInfluence contextRef="From20170101To20171231"><![CDATA[註1：上列交易已於編製合併報告時沖銷。
註2：於民國一○五年三月成為子公司，請詳附註六(八)。
註3：於民國一○六年四月新設立，並於民國一○六年七月出售。
註4：累積認列之權益法投資損失已超過長期投資帳面成本175,198千元，沖減應收關係人帳款18,102千元、其他應收關係人款4,343千元及預付貨款11,179千元。
註5：累積認列之權益法投資損失已超過長期投資帳面成本126,447千元，全數沖減應收關係人帳款。]]></tifrs-notes:Note-NamesLocationsAndRelatedInformationOfInvesteesOverWhichTheCompanyExercisesSignificantInfluence>
	<tifrs-notes:Others>
		<tifrs-notes:Item contextRef="From20170101To20171231"><![CDATA[每股盈餘]]></tifrs-notes:Item>
		<tifrs-notes:Description contextRef="From20170101To20171231"><![CDATA[合併公司列示歸屬於本公司普通股權益持有人之基本及稀釋每股盈餘。合併公司基本每股盈餘係以歸屬於本公司普通股權益持有人之損益，除以當期加權平均流通在外普通股股數計算之。稀釋每股盈餘則係將歸屬於本公司普通股權益持有人之損益及加權平均流通在外普通股股數，分別調整所有潛在稀釋普通股之影響後計算之。潛在稀釋普通股包括給與員工之股票選擇權。
]]></tifrs-notes:Description>
	</tifrs-notes:Others>

	<tifrs-notes:Others>
		<tifrs-notes:Item contextRef="From20170101To20171231"><![CDATA[部門資訊]]></tifrs-notes:Item>
		<tifrs-notes:Description contextRef="From20170101To20171231"><![CDATA[營運部門係合併公司之組成部分，從事可能賺得收入並發生費用（包括與合併公司內其他組成部分間交易相關之收入及費用）之經營活動。所有營運部門之營運結果均定期由合併公司主要營運決策者複核，以制定分配資源予該部門之決策並評量其績效。各營運部門均具單獨之財務資訊。]]></tifrs-notes:Description>
	</tifrs-notes:Others>

	<tifrs-notes:Others>
		<tifrs-notes:Item contextRef="From20170101To20171231"><![CDATA[會計變動之理由及影響]]></tifrs-notes:Item>
		<tifrs-notes:Description contextRef="From20170101To20171231"><![CDATA[合併公司於民國一○四年底進行一座廠房經營效率之檢視，並因此改變某些不動產、廠房及設備之預期使用情形。管理人員目前因預期實際經濟耐用年數應較原採用耐用年數長，故該等資產之預期耐用年限增加，且估計殘值減少。上述估計變動對折舊費用之影響認列於銷貨成本中，對當期及未來期間之影響如下：


折舊費用增加(減少)數  105年度  106年度  107年度  108年度  109年度及之後年度
                     $(170,430)(169,047)(160,111)(29,679)  529,267

經上述變更後之當期估計耐用年限如下：


(1)房屋及建築 3～50年
(2)機器設備   2～15年
(3)辦公設備    3～5年
(4)租賃改良    3年
(5)其他設備    2～15年
]]></tifrs-notes:Description>
	</tifrs-notes:Others>

</xbrl>

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