Semiconductor device and a method of manufacturing the same

A semiconductor device comprising:

• a semiconductor substrate;
• an element isolating trench formed In the semiconductor substrate;
• a first insulating film buried in the element isolating trench;
• and
• a plurality of dummy active regions defined by the element isolating trench,
• wherein the dummy active regions are regions where semiconductor elements are not formed,
• wherein a second insulating film is formed over the first insulating film and the dummy active regions,
• wherein a resistance element is formed over the second insulating film,
• wherein the dummy active regions are located under the resistance element, and
• wherein, in a plan view, the edge of the resistance element is located over the first insulating film.