Current
Taiwan-IFRSs
2012 and Before
R.O.C. GAAP
*Starting 2013, GUC prepares financial statements in accordance with Taiwan-IFRSs (International Financial Reporting Standards as endorsed in R.O.C.). Regarding the differences between 2012 financial statements under Taiwan-IFRSs and under R.O.C. GAAP, please refer to the report of "Major Differences between Taiwan-IFRSs and R.O.C. GAAP for GUC and Subsidiaries" below.