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Share-based Payment Arrangement (Tables) | 12 Months Ended
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Dec. 31, 2018
Senao International Co., Ltd. (SENAO) [Member] |
Statement [LineItems] |
Share-based Compensation Plan |
| a. | SENAO share-based compensation plan (“SENAO Plan”) described as follows:
Effective Date |  | Grant Date |  | Stock Options Units |  |  | Exercise Price
|  |  |  | (In Thousands) |  |  | NT$
2012.05.28 |  | 2013.05.07 |  |  | 10,000 |  |  | $66.20 (Original price$93.00)
Outstanding Stock Options | Information about SENAO’s outstanding stock options for the years ended December 31, 2016, 2017 and 2018 was as follows:
|  | Year Ended December 31, 2016 |
|  | Granted on May 7, 2013 |
|  | Number of Options |  |  | Weighted- average Exercise Price |
|  | (In Thousands) |  |  | NT$ |
Employee stock options |  |  |  |  |  |  |  |
Options outstanding at beginning of the year |  |  | 7,787 |  |  | $ | 81.40 |
Options exercised |  |  | — |  |  |  | — |
Options forfeited |  |  | (1,200 | ) |  |  | — |
Options outstanding at end of the year |  |  | 6,587 |  |  |  | 76.10 |
Options exercisable at end of the year |  |  | 4,947 |  |  |  | 76.10 |
|  | Year Ended December 31, 2017 |
|  | Granted on May 7, 2013 |
|  | Number of Options |  |  | Weighted- average Exercise Price |
|  | (In Thousands) |  |  | NT$ |
Employee stock options |  |  |  |  |  |  |  |
Options outstanding at beginning of the year |  |  | 6,587 |  |  | $ | 76.10 |
Options exercised |  |  | — |  |  |  | — |
Options forfeited |  |  | (661 | ) |  |  | — |
Options outstanding at end of the year |  |  | 5,926 |  |  |  | 70.70 |
Options exercisable at end of the year |  |  | 5,926 |  |  |  | 70.70 |
|  | Year Ended December 31, 2018 |
|  | Granted on May 7, 2013 |
|  | Number of Options |  |  | Weighted- average Exercise Price |
|  | (In Thousands) |  |  | NT$ |
Employee stock options |  |  |  |  |  |  |  |
Options outstanding at beginning of the year |  |  | 5,926 |  |  | $ | 70.70 |
Options exercised |  |  | — |  |  |  | — |
Options forfeited |  |  | (608 | ) |  |  | — |
Options outstanding at end of the year |  |  | 5,318 |  |  |  | 66.20 |
Options exercisable at end of the year |  |  | 5,318 |  |  |  | 66.20 |
Employee Stock Options Outstanding | As of December 31, 2017 information about employee stock options outstanding was as follows:
Options Outstanding |  |  | Options Exercisable |
Range of Exercise Price |  |  | Number of Options |  |  | Weighted- average Remaining Contractual Life |  |  | Weighted- average Exercise Price |  |  | Number of Options |  |  | Weighted- average Exercise Price |
NT$ |  |  | (In Thousands) |  |  | (Years) |  |  | NT$ |  |  | (In Thousands) |  |  | NT$ |
$ | 70.70 |  |  |  | 5,926 |  |  |  | 1.35 |  |  | $ | 70.70 |  |  |  | 5,926 |  |  | $ | 70.70 |
As of December 31, 2018 information about employee stock options outstanding was as follows:
Options Outstanding |  |  | Options Exercisable |
Range of Exercise Price |  |  | Number of Options |  |  | Weighted- average Remaining Contractual Life |  |  | Weighted- average Exercise Price |  |  | Number of Options |  |  | Weighted- average Exercise Price |
NT$ |  |  | (In Thousands) |  |  | (Years) |  |  | NT$ |  |  | (In Thousands) |  |  | NT$ |
$ | 66.20 |  |  |  | 5,318 |  |  |  | 0.35 |  |  | $ | 66.20 |  |  |  | 5,318 |  |  | $ | 66.20 |
Assumptions used to Evaluate Options and Fair Value of Options | SENAO used the fair value method to evaluate the options using the Black-Scholes model and the related assumptions and the fair value of the options were as follows:
|  | Stock Options Granted on May 7, 2013 |
Grant-date share price (NT$) |  | $ | 93.00 |
Exercise price (NT$) |  | $ | 93.00 |
Dividends yield |  |  | — |
Risk-free interest rate |  |  | 0.91 | %
Expected life |  | 4.375 years |
Expected volatility |  |  | 36.22 | %
Weighted average fair value of grants (NT$) |  | $ | 28.72 |
SENAO used the fair value method to evaluate share-based payment transaction using the Black-Scholes model and the related assumptions and the fair value of the option were as follows:
|  | Stock Options Granted on May 23, 2017 |  |  | Stock Options Granted on November 17, 2017 |  |  | Stock Options Granted on May 7, 2018 |
Grant-date share price (NT$) |  | $ | 53.60 |  |  | $ | 51.00 |  |  | $ | 51.60 |
Exercise price (NT$) |  | $ | 49.28 |  |  | $ | 49.28 |  |  | $ | 49.28 |
Dividends yield |  |  | — |  |  |  | — |  |  |  | — |
Risk-free interest rate |  |  | 0.59 | % |  |  | 0.59 | % |  |  | 0.59 | %
Expected life |  | 9 days |  |  | 14 days |  |  | 18 days |
Expected volatility |  |  | 12.35 | % |  |  | 9.94 | % |  |  | 8.78 | %
Weighted average fair value of grants (NT$) |  | $ | 4.33 |  |  | $ | 1.75 |  |  | $ | 2.34 |
CHIEF Telecom Inc. (CHIEF) [Member] |
Statement [LineItems] |
Share-based Compensation Plan |
| c. | CHIEF share-based compensation plan (“CHIEF Plan”) described as follows:
Effective Date |  | Grant Date |  | Stock Options Units |  |  | Exercise Price
|  |  |  |  |  |  |  | NT$
2015.11.17 |  | 2015.10.22 |  |  | 2,000 |  |  | $34.40 (Original price$43.00)
2017.12.18 |  | 2017.12.19 |  |  | 950 |  |  | $140.60 (Original price$147.00)
|  | 2018.10.31 |  |  | 50 |  |  | $147.00
Outstanding Stock Options | Information about CHIEF’s outstanding stock options for the years ended December 31, 2016, 2017 and 2018 was as follows:
|  | Year Ended December 31, 2016 |
|  | Granted on October 22, 2015 |
|  | Number of Options |  |  | Weighted Average Exercise Price (NT$) |
Employee stock options |  |  |  |  |  |  |  |
Options outstanding at beginning of the year |  |  | 2,000.00 |  |  | $ | 43.00 |
Options granted |  |  | — |  |  |  | — |
Options forfeited |  |  | (52.00 | ) |  |  | — |
Options outstanding at end of the year |  |  | 1,948.00 |  |  |  | 34.40 |
Options exercisable at end of the year |  |  | — |  |  |  | — |
|  | Year Ended December 31, 2017 |
|  | Granted on October 22, 2015 |  |  | Granted on December 19, 2017 |
|  | Number of Options |  |  | Weighted Average Exercise Price (NT$) |  |  | Number of Options |  |  | Weighted Average Exercise Price (NT$) |
Employee stock options |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Options outstanding at beginning of the year |  |  | 1,948.00 |  |  | $ | 34.40 |  |  |  | — |  |  | $ | — |
Options granted |  |  | — |  |  |  | — |  |  |  | 950.00 |  |  |  | 147.00 |
Options forfeited |  |  | (12.00 | ) |  |  | — |  |  |  | — |  |  |  | — |
Options outstanding at end of the year |  |  | 1,936.00 |  |  |  | 34.40 |  |  |  | 950.00 |  |  |  | 147.00 |
Options exercisable at end of the year |  |  | 968.00 |  |  |  | 34.40 |  |  |  | — |  |  |  | — |
|  | Year Ended December 31, 2018 |
|  | Granted on October 22, 2015 |  |  | Granted on December 19, 2017 |  |  | Granted on October 31, 2018 |
|  | Number of Options |  |  | Weighted Average Exercise Price (NT$) |  |  | Number of Options |  |  | Weighted Average Exercise Price (NT$) |  |  | Number of Options |  |  | Weighted Average Exercise Price (NT$) |
Employee stock options |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Options outstanding at beginning of the year |  |  | 1,936.00 |  |  | $ | 34.40 |  |  |  | 950.00 |  |  | $ | 147.00 |  |  |  | — |  |  | $ | — |
Options granted |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 50.00 |  |  |  | 147.00 |
Options exercised |  |  | (1,027.25 | ) |  |  | 34.40 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Options forfeited |  |  | (26.00 | ) |  |  | — |  |  |  | (25.00 | ) |  |  | — |  |  |  | — |  |  |  | — |
Options outstanding at end of the year |  |  | 882.75 |  |  |  | 34.40 |  |  |  | 925.00 |  |  |  | 140.60 |  |  |  | 50.00 |  |  |  | 147.00 |
Options exercisable at end of the year |  |  | 416.50 |  |  |  | 34.40 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Employee Stock Options Outstanding | As of December 31, 2017, information about employee stock options outstanding was as follows:
Granted on October 22, 2015 |
Options Outstanding |  |  | Options Exercisable |
Range of Exercise Price |  |  | Number of Options |  |  | Weighted Average Remaining Contractual Life |  |  | Weighted Average Exercise Price |  |  | Number of Options |  |  | Weighted Average Exercise Price |
NT$ |  |  |  |  |  |  | (Years) |  |  | NT$ |  |  |  |  |  |  | NT$ |
$ | 34.40 |  |  |  | 1,936.00 |  |  |  | 2.81 |  |  | $ | 34.40 |  |  |  | 968.00 |  |  | $ | 34.40 |
Granted on December 19, 2017 |
Options Outstanding |  |  | Options Exercisable |
Range of Exercise Price |  |  | Number of Options |  |  | Weighted Average Remaining Contractual Life |  |  | Weighted Average Exercise Price |  |  | Number of Options |  |  | Weighted Average Exercise Price |
NT$ |  |  |  |  |  |  | (Years) |  |  | NT$ |  |  |  |  |  |  | NT$ |
$ | 147.00 |  |  |  | 950.00 |  |  |  | 4.96 |  |  | $ | 147.00 |  |  |  | — |  |  | $ | — |
As of December 31, 2018, information about employee stock options outstanding was as follows:
Granted on October 22, 2015 |
Options Outstanding |  |  | Options Exercisable |
Range of Exercise Price |  |  | Number of Options |  |  | Weighted Average Remaining Contractual Life |  |  | Weighted Average Exercise Price |  |  | Number of Options |  |  | Weighted Average Exercise Price |
NT$ |  |  |  |  |  |  | (Years) |  |  | NT$ |  |  |  |  |  |  | NT$ |
$ | 34.40 |  |  |  | 882.75 |  |  |  | 1.81 |  |  | $ | 34.40 |  |  |  | 416.50 |  |  | $ | 34.40 |
Granted on December 19, 2017 |
Options Outstanding |  |  | Options Exercisable |
Range of Exercise Price |  |  | Number of Options |  |  | Weighted Average Remaining Contractual Life |  |  | Weighted Average Exercise Price |  |  | Number of Options |  |  | Weighted Average Exercise Price |
NT$ |  |  |  |  |  |  | (Years) |  |  | NT$ |  |  |  |  |  |  | NT$ |
$ | 140.60 |  |  |  | 925.00 |  |  |  | 3.96 |  |  | $ | 140.60 |  |  |  | — |  |  | $ | — |
Granted on October 31, 2018 |
Options Outstanding |  |  | Options Exercisable |
Range of Exercise Price |  |  | Number of Options |  |  | Weighted Average Remaining Contractual Life |  |  | Weighted Average Exercise Price |  |  | Number of Options |  |  | Weighted Average Exercise Price |
NT$ |  |  |  |  |  |  | (Years) |  |  | NT$ |  |  |  |  |  |  | NT$ |
$ | 147.00 |  |  |  | 50.00 |  |  |  | 4.83 |  |  | $ | 147.00 |  |  |  | — |  |  | $ | — |
Assumptions used to Evaluate Options and Fair Value of Options | CHIEF used the fair value method to evaluate the options using the Black-Scholes model and binomial option pricing model and the related assumptions and the fair value of the options were as follows:
|  | Stock Options Granted on October 22, 2015 |  |  | Stock Options Granted on December 19, 2017 |  |  | Stock Options Granted on October 31, 2018 |
Grant-date share price (NT$) |  | $ | 39.55 |  |  | $ | 95.92 |  |  | $ | 166.00 |
Exercise price (NT$) |  | $ | 43.00 |  |  | $ | 147.00 |  |  | $ | 147.00 |
Dividends yield |  |  | — |  |  |  | — |  |  |  | — |
Risk-free interest rate |  |  | 0.86 | % |  |  | 0.62 | % |  |  | 0.72 | %
Expected life |  | 5 years |  |  | 5 years |  |  | 5 years |
Expected volatility |  |  | 21.02 | % |  |  | 17.35 | % |  |  | 16.60 | %
Weighted average fair value of grants (NT$) |  | $ | 4,863 |  |  | $ | 2,318 |  |  | $ | 33,540 |
CHIEF used the fair value method to evaluate the options granted to employees on May 22, 2018 using the Black-Scholes model and the related assumptions and the fair value of the options were as follows:
|  | Stock Options Granted on May 22, 2018 |
Grant-date share price (NT$) |  | $ | 156.41 |
Exercise price (NT$) |  | $ | 170.00 |
Dividends yield |  |  | — |
Risk-free interest rate |  |  | 0.34 | %
Expected life |  | 7 days |
Expected volatility |  |  | 14.33 | %
Weighted average fair value of grants (NT$) |  | $ | — |
Chunghwa Precision Test Tech. Co., Ltd. (CHPT) [Member] |
Statement [LineItems] |
Assumptions used to Evaluate Options and Fair Value of Options | CHPT used the fair value method to evaluate the options granted to employees on March 10, 2016 using the Black-Scholes model and the related assumptions and the fair value of the options were as follows:
|  | Stock Options Granted on March 10, 2016 |
Grant-date share price (NT$) |  | $ | 302.46 |
Exercise price (NT$) |  | $ | 360.00 |
Dividends yield |  |  | — |
Risk-free interest rate |  |  | 0.37 | %
Expected life |  | 12 days |
Expected volatility |  |  | 37.43 | %
Weighted average fair value of grants (NT$) |  | $ | 0.04 |
CHPT used the fair value method to evaluate the options granted to employees on September 18, 2017 using the Black-Scholes model and the related assumptions and the fair value of the options were as follows:
|  | Stock Options Granted on September 18, 2017 |
Grant-date share price (NT$) |  | $ | 1,295.00 |
Exercise price (NT$) |  | $ | 1,267.33 |
Dividends yield |  |  | — |
Risk-free interest rate |  |  | 0.35 | %
Expected life |  | 4 days |
Expected volatility |  |  | 28.30 | %
Weighted average fair value of grants (NT$) |  | $ | 31.60 |

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