Financial Information

Beginning on January 1, 2013, we have adopted the International Financial Reporting Standards as issued by the International Accounting Standards Board (“IFRS”) to the extent endorsed by the ROC Financial Supervisory Commission (“FSC”) (“Taiwan IFRS”) for reporting our annual and interim consolidated financial statements in the ROC in accordance with the requirements of the FSC. In addition, according to Regulations Governing the Preparation of Financial Reports by Securities Issuers, we prepare unconsolidated financial statements on an annual basis and no longer provide quarterly or interim unconsolidated financial statements and relevant information in the future.