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v3.8.0.1

Consolidated Balance Sheet $ in Millions, $ in Millions | Dec. 31, 2017 TWD ($) | Dec. 31, 2017 USD ($) | Dec. 31, 2016 TWD ($)
--- | --- | --- | ---
CURRENT ASSETS |  |  |
Cash and cash equivalents | $ 28,825 | $ 973 | $ 31,100
Financial assets at fair value through profit or loss | 0 | 0 | 0
Held-to-maturity financial assets | 0 | 0 | 2,140
Trade notes and accounts receivable, net | 31,941 | 1,077 | 31,022
Receivables from related parties | 49 | 2 | 14
Inventories | 8,840 | 298 | 7,423
Prepayments | 2,188 | 74 | 2,978
Other current monetary assets | 5,308 | 179 | 4,821
Other current assets | 2,183 | 74 | 2,122
Total current assets | 79,334 | 2,677 | 81,620
NONCURRENT ASSETS |  |  |
Available-for-sale financial assets | 5,751 | 194 | 4,764
Investments accounted for using equity method | 2,326 | 78 | 2,386
Property, plant and equipment | 288,708 | 9,740 | 291,170
Investment properties | 8,048 | 272 | 8,115
Intangible assets | 54,883 | 1,852 | 47,353
Deferred income tax assets | 2,730 | 92 | 2,322
Net defined benefit assets | 13 | 0 | 919
Prepayments | 3,573 | 121 | 3,241
Other noncurrent assets | 5,536 | 187 | 5,025
Total noncurrent assets | 371,568 | 12,536 | 365,295
TOTAL | 450,902 | 15,213 | 446,915
CURRENT LIABILITIES |  |  |
Short-term loans | 70 | 2 | 138
Financial liabilities at fair value through profit or loss | 1 | 0 | 1
Hedging derivative financial liabilities | 1 | 0 | 1
Trade notes and accounts payable | 19,396 | 654 | 18,810
Payables to related parties | 684 | 23 | 762
Current tax liabilities | 8,674 | 293 | 6,522
Other payables | 25,001 | 844 | 26,418
Provisions | 189 | 6 | 119
Advance receipts | 8,842 | 298 | 10,059
Other current liabilities | 1,081 | 37 | 1,330
Total current liabilities | 63,939 | 2,157 | 64,160
NONCURRENT LIABILITIES |  |  |
Long-term loans | 1,600 | 54 | 1,600
Deferred income tax liabilities | 1,430 | 48 | 1,464
Provisions | 78 | 3 | 66
Customers’ deposits | 4,671 | 158 | 4,610
Net defined benefit liabilities | 2,704 | 91 | 1,537
Deferred revenue | 3,612 | 122 | 3,546
Other noncurrent liabilities | 3,458 | 117 | 3,004
Total noncurrent liabilities | 17,553 | 593 | 15,827
Total liabilities | 81,492 | 2,750 | 79,987
EQUITY ATTRIBUTABLE TO STOCKHOLDERS OF THE PARENT |  |  |
Common stocks | 77,574 | 2,617 | 77,574
Additional paid-in capital | 148,091 | 4,996 | 147,180
Retained earnings |  |  |
Legal reserve | 77,574 | 2,617 | 77,574
Special reserve | 2,681 | 91 | 2,676
Unappropriated earnings | 54,633 | 1,843 | 55,657
Total retained earnings | 134,888 | 4,551 | 135,907
Other adjustments | 383 | 13 | (5)
Total equity attributable to stockholders of the parent | 360,936 | 12,177 | 360,656
NONCONTROLLING INTERESTS | 8,474 | 286 | 6,272
Total equity | 369,410 | 12,463 | 366,928
TOTAL | $ 450,902 | $ 15,213 | $ 446,915

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- Definition The amount of current inventories. [Refer: Inventories] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 2 -IssueDate 2016-01-13 -Paragraph 36 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=2&date=2016-03-30&anchor=para_36_b&doctype=Standard -URIDate 2016-03-31 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2016-01-13 -Paragraph 54 -Subparagraph g -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2016-03-30&anchor=para_54_g&doctype=Standard -URIDate 2016-03-31 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2016-01-13 -Paragraph 68 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2016-03-30&anchor=para_68&doctype=Standard -URIDate 2016-03-31 + Details
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- Definition The amount of investments accounted for using the equity method. The equity method is a method of accounting whereby the investment is initially recognised at cost and adjusted thereafter for the post-acquisition change in the investor's share of net assets of the investee. The investor's profit or loss includes its share of the profit or loss of the investee. The investor's other comprehensive income includes its share of the other comprehensive income of the investee. [Refer: At cost [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2016-01-13 -Paragraph 24 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2016-03-30&anchor=para_24_a&doctype=Standard -URIDate 2016-03-31 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2016-01-13 -Paragraph B16 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=12&date=2016-03-30&anchor=para_B16&doctype=Appendix&seq=2 -URIDate 2016-03-31 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2016-01-13 -Paragraph 54 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2016-03-30&anchor=para_54_e&doctype=Standard -URIDate 2016-03-31 + Details
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- Definition Expiry date 2019-01-01: The amount of property (land or a building - or part of a building - or both) held (by the owner or by the lessee under a finance lease) to earn rentals or for capital appreciation or both, rather than for: (a) use in the production or supply of goods or services or for administrative purposes; or (b) sale in the ordinary course of business. Effective 2019-01-01: The amount of property (land or a building - or part of a building - or both) held (by the owner or by the lessee as a right-of-use asset) to earn rentals or for capital appreciation or both, rather than for: (a) use in the production or supply of goods or services or for administrative purposes; or (b) sale in the ordinary course of business. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2016-01-13 -Paragraph 76 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=40&date=2016-03-30&anchor=para_76&doctype=Standard -URIDate 2016-03-31 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2016-01-13 -Paragraph 79 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=40&date=2016-03-30&anchor=para_79_d&doctype=Standard -URIDate 2016-03-31 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2016-01-13 -Paragraph 54 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2016-03-30&anchor=para_54_b&doctype=Standard -URIDate 2016-03-31 + Details
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- Definition The nominal value of capital issued. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2016-01-13 -Paragraph 78 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2016-03-30&anchor=para_78_e&doctype=Standard -URIDate 2016-03-31 + Details
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- Definition The amount of present obligations of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2016-01-13 -Paragraph 93 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=13&date=2016-03-30&anchor=para_93_a&doctype=Standard -URIDate 2016-03-31 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2016-01-13 -Paragraph 28 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2016-03-30&anchor=para_28_d&doctype=Standard -URIDate 2016-03-31 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2016-01-13 -Paragraph 93 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=13&date=2016-03-30&anchor=para_93_b&doctype=Standard -URIDate 2016-03-31 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2016-01-13 -Paragraph 93 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=13&date=2016-03-30&anchor=para_93_e&doctype=Standard -URIDate 2016-03-31 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2016-01-13 -Paragraph 23 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2016-03-30&anchor=para_23&doctype=Standard -URIDate 2016-03-31 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2016-01-13 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2016-03-30&anchor=para_55&doctype=Standard -URIDate 2016-03-31 + Details
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- Definition The non-current portion of non-current borrowings. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2016-01-13 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2016-03-30&anchor=para_55&doctype=Standard -URIDate 2016-03-31 + Details
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- Definition The amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. [Refer: Subsidiaries [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2016-01-13 -Paragraph 12 -Subparagraph f -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=12&date=2016-03-30&anchor=para_12_f&doctype=Standard -URIDate 2016-03-31 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2016-01-13 -Paragraph 54 -Subparagraph q -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2016-03-30&anchor=para_54_q&doctype=Standard -URIDate 2016-03-31 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 10 -IssueDate 2016-01-13 -Paragraph 22 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=10&date=2016-03-30&anchor=para_22&doctype=Standard -URIDate 2016-03-31 + Details
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- Definition The amount of assets that do not meet the definition of current assets. [Refer: Current assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2016-01-13 -Paragraph 66 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2016-03-30&anchor=para_66&doctype=Standard -URIDate 2016-03-31 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2016-01-13 -Paragraph B12 -Subparagraph b -Clause ii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=12&date=2016-03-30&anchor=para_B12_b_ii&doctype=Appendix&seq=2 -URIDate 2016-03-31 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 12 -IssueDate 2016-01-13 -Paragraph B10 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=12&date=2016-03-30&anchor=para_B10_b&doctype=Appendix&seq=2 -URIDate 2016-03-31 + Details
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- Definition The amount of non-current deposits from customers. [Refer: Deposits from customers] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2016-01-13 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2016-03-30&anchor=para_55&doctype=Standard -URIDate 2016-03-31 + Details
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- Definition The amount of non-current financial assets available-for-sale. [Refer: Financial assets available-for-sale; Non-current financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2018-01-01 -Name IFRS -Number 7 -IssueDate 2016-01-13 -Paragraph 8 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2016-03-30&anchor=para_8_d&doctype=Standard -URIDate 2016-03-31 + Details
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- Definition The amount of liabilities that do not meet the definition of current liabilities. [Refer: Current liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2016-01-13 -Paragraph B12 -Subparagraph b -Clause iv -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=12&date=2016-03-30&anchor=para_B12_b_iv&doctype=Appendix&seq=2 -URIDate 2016-03-31 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2016-01-13 -Paragraph 69 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2016-03-30&anchor=para_69&doctype=Standard -URIDate 2016-03-31 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 12 -IssueDate 2016-01-13 -Paragraph B10 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=12&date=2016-03-30&anchor=para_B10_b&doctype=Appendix&seq=2 -URIDate 2016-03-31 + Details
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- Definition The amount of non-current prepayments. [Refer: Prepayments] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2016-01-13 -Paragraph 78 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2016-03-30&anchor=para_78_b&doctype=Standard -URIDate 2016-03-31 + Details
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- Definition The amount of non-current provisions. [Refer: Provisions] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2016-01-13 -Paragraph 54 -Subparagraph l -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2016-03-30&anchor=para_54_l&doctype=Standard -URIDate 2016-03-31 + Details
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- Definition The amount of non-current net defined benefit asset. [Refer: Net defined benefit asset] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2016-01-13 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2016-03-30&anchor=para_55&doctype=Standard -URIDate 2016-03-31 + Details
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- Definition The amount of non-current net defined benefit liability. [Refer: Net defined benefit liability] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2016-01-13 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2016-03-30&anchor=para_55&doctype=Standard -URIDate 2016-03-31 + Details
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- Definition The amount of current assets that the entity does not separately disclose in the same statement or note. [Refer: Current assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2016-01-13 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2016-03-30&anchor=para_55&doctype=Standard -URIDate 2016-03-31 + Details
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- Definition The amount of current liabilities that the entity does not separately disclose in the same statement or note. [Refer: Current liabilities] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2016-01-13 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2016-03-30&anchor=para_55&doctype=Standard -URIDate 2016-03-31 + Details
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- Definition The amount of current payables that the entity does not separately disclose in the same statement or note. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2016-01-13 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2016-03-30&anchor=para_55&doctype=Standard -URIDate 2016-03-31 + Details
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- Definition A component of equity representing reserves within equity, not including retained earnings. [Refer: Retained earnings] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2016-01-13 -Paragraph 78 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2016-03-30&anchor=para_78_e&doctype=Standard -URIDate 2016-03-31 + Details
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- Definition The amount of current borrowings. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2016-01-13 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2016-03-30&anchor=para_55&doctype=Standard -URIDate 2016-03-31 + Details
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