Current liabilities increased to NT$80.05 billion, primarily reflecting the increase in short-term credit, payable on equipment and dividends payable. The reclassification of long-term bonds to short-term bonds reduced long-term credit/bonds to NT$40.47 billion. Total liabilities increased to NT$148.15 billion, leading to a debt to equity ratio of 67%.

Liabilities
(Amount: NT$ billion)		2Q16		1Q16		2Q15
Total Current Liabilities		80.05		41.63		43.49
Notes & Accounts Payable		7.58		6. 32		6.47
Short-Term Credit / Bonds		33.48		11.74		5.33
Payable on Equipment		14.94		8.25		9.30
Dividends payable		6.91		-		6.94
Other		17.14		15.32		15.45
Long-Term Credit / Bonds		40.47		48.72		50.75
Long-Term Investment Liabilities		18.80		19.28		5.98
Total Liabilities		148.15		116.49		106.87
Debt to Equity		67%		51%		48%

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