PURPOSE: To unnecessitate the discrimination of the obverse and the reverse of the title resistor by a method wherein the same indications are provided on the two adjacent surface of an insulated element body having almost same width and thickness.

CONSTITUTION: A resistor film 2 is formed at least on one surface of an insulated element body 1 having almost the same width and thickness, its surface is coated with an electrically insulated film 3, external electrodes 4 are provided on both ends of said insulated element body 1, and the same indications 5 are provided on the adjacent two surface. As a result, the screening of direction is unnecessitated when a mounting work is conducted, and the obverse-reverse discriminating mechanism in an automatic mounting machine to be used for a printed board is unnecessitated.