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Goodwill (Tables) | 12 Months Ended
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Dec. 31, 2017
Text block1 [abstract] |
Summary of Goodwill |
|  | Cost |  | Accumulated impairment |  | Carrying amount
|  | NT$ |  | NT$ |  | NT$
Balance at January 1, 2015 |  | $ | 12,434,411 |  |  | $ | 1,988,996 |  |  | $ | 10,445,415 |
Effect of foreign currency exchange differences |  |  | 61,104 |  |  |  | - |  |  |  | 61,104 |
Balance at December 31, 2015 |  |  | 12,495,515 |  |  |  | 1,988,996 |  |  |  | 10,506,519 |
Acquisitions through business combinations (retrospectively adjusted) (Note 28) |  |  | 15,323 |  |  |  | - |  |  |  | 15,323 |
Effect of foreign currency exchange differences |  |  | (31,533 | ) |  |  | - |  |  |  | (31,533 | )
Balance at December 31, 2016 (retrospectively adjusted) |  |  | 12,479,305 |  |  |  | 1,988,996 |  |  |  | 10,490,309 |
Impairment losses recognized |  |  | - |  |  |  | 425,117 |  |  |  | (425,117 | )
Effect of foreign currency exchange differences |  |  | (130,698 | ) |  |  | - |  |  |  | (130,698 | )
Balance at December 31, 2017 |  | $ | 12,348,607 |  |  | $ | 2,414,113 |  |  | $ | 9,934,494 |
|  | Cost |  | Accumulated impairment |  | Carrying amount
|  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4)
Balance at January 1, 2017 (retrospectively adjusted) (Note 28) |  | $ | 421,029 |  |  | $ | 67,105 |  |  | $ | 353,924 |
Impairment losses recognized |  |  | - |  |  |  | 14,343 |  |  |  | (14,343 | )
Effect of foreign currency exchange differences |  |  | (4,409 | ) |  |  | - |  |  |  | (4,409 | )
Balance at December 31, 2017 |  | $ | 416,620 |  |  | $ | 81,448 |  |  | $ | 335,172 |
Summary of Carrying Amount of Goodwill Allocated to Cash-generating Units | The carrying amount of goodwill allocated to cash-generating units was as follows:
|  | December 31
|  | 2016 (Retrospectively Adjusted) |  | 2017
Cash-generating units |  | NT$ |  | NT$ |  | US$ (Note 4)
Testing segment |  | $ | 7,868,961 |  |  | $ | 7,775,581 |  |  | $ | 262,334 |
Others |  |  | 2,621,348 |  |  |  | 2,158,913 |  |  |  | 72,838 |
|  | $ | 10,490,309 |  |  | $ | 9,934,494 |  |  | $ | 335,172 |

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- Definition The disclosure of information for cash-generating units. [Refer: Cash-generating units [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2017-01-01 -Paragraph 134 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=36&date=2017-03-01&anchor=para_134&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The disclosure of the reconciliation of changes in goodwill. [Refer: Goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2017-01-01 -Paragraph B67 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=3&date=2017-03-01&anchor=para_B67_d&doctype=Appendix&seq=2 -URIDate 2017-03-09 + Details
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