The eXtensible Business Reporting Language (XBRL)

XBRL (eXtensible Business Reporting Language) is a markup language which is developed specifically for business reporting. It is designed for the electronic communication of business information. The establishment of the XBRL standards enables the sharing of a common language for financial reporting in different areas and countries and, consequently, the availability of a global supply chain for business information. Apart from facilitating the exchange of financial information, it also contributes to the increased transparency thereof.

To keep pace with the international trend and promote the internationalization of financial information, Taiwan’s capital market has adopted the XBRL format for financial reporting since the second quarter of 2010. Also, to increase the efficiency of financial reporting by public companies and reduce the difficulties experienced by investors when reading the XBRL documents, all public companies have been required to adopt the Inline XBRL formats for financial reporting since the first quarter of 2019.