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Investments Accounted for Using the Equity Method (Tables) | 12 Months Ended
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Dec. 31, 2017
Text block1 [abstract] |
Summary of Investments Accounted for Using the Equity Method |
December 31
|  | 2016 (Retrospectively Adjusted) |  | 2017
|  | NT$ |  | NT$ |  | US$ (Note 4)
Investments in associates |  | $ | 49,154,140 |  |  | $ | 48,267,237 |  |  | $ | 1,628,449 |
Investments in joint venture |  |  | 670,550 |  |  |  | 486,514 |  |  |  | 16,414 |
|  | $ | 49,824,690 |  |  | $ | 48,753,751 |  |  | $ | 1,644,863 |
Summary of Investments in Associates Accounted for using the Equity Method |
a. | Investments in associates
| 1) | Investments in associates accounted for using the equity method consisted of the following:
|  |  |  |  |  | Carrying Amount as of December 31
|  |  |  |  |  | 2016 (Retrospectively Adjusted) |  | 2017
|  |  |  | Operating |  | NT$ |  | NT$ |  | US$
Name of Associate |  | Main Business |  | Location |  |  |  |  |  | (Note 4)
Material associate |  |  |  |  |  |  |  |  |  |
Siliconware Precision Industries Co., Ltd. (“SPIL”) |  | Engaged in assembly, testing and turnkey services of integrated circuits |  | ROC |  | $ | 45,898,225 |  |  | $ | 45,210,371 |  |  | $ | 1,525,316 |
Associates that are not individually material |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deca Technologies Inc.（”DECA”） |  | Holding company and the group engaged in manufacturing, development and marketing of wafer level packaging and interconnect technology |  | British Cayman Islands |  |  | 1,813,677 |  |  |  | 1,583,124 |  |  |  | 53,412 |
Hung Ching Development & Construction Co. (“HC”) |  | Engaged in the development, construction and leasing of real estate properties |  | ROC |  |  | 1,156,833 |  |  |  | 1,248,711 |  |  |  | 42,129 |
Hung Ching Kwan Co. (“HCK”) |  | Engaged in the leasing of real estate properties |  | ROC |  |  | 321,120 |  |  |  | 309,630 |  |  |  | 10,447 |
(continued)
|  |  |  |  |  | Carrying Amount as of December 31
|  |  |  |  |  | 2016 (Retrospectively Adjusted) |  | 2017
|  |  |  | Operating |  | NT$ |  | NT$ |  | US$
Name of Associate |  | Main Business |  | Location |  |  |  |  |  | (Note 4)
Advanced Microelectronic Products Inc. (“AMPI”) |  | Engaged in integrated circuit |  | ROC |  | $ | 264,434 |  |  | $ | 215,550 |  |  | $ | 7,272 |
|  |  |  |  |  |  | 49,454,289 |  |  |  | 48,567,386 |  |  |  | 1,638,576 |
|  | Less: Deferred gain on transfer of land |  |  |  |  | 300,149 |  |  |  | 300,149 |  |  |  | 10,127 |
|  |  |  |  |  | $ | 49,154,140 |  |  | $ | 48,267,237 |  |  | $ | 1,628,449 |
(concluded)
| 2) | At each balance sheet date, the percentages of ownership held by the Group were as follows:
|  | December 31
|  | 2016 |  | 2017
SPIL |  |  | 33.29 | % |  |  | 33.29 | %
DECA |  |  | 22.07 | % |  |  | 22.04 | %
HC |  |  | 26.22 | % |  |  | 26.22 | %
HCK |  |  | 27.31 | % |  |  | 27.31 | %
AMPI |  |  | 38.76 | % |  |  | 38.76 | %
Summary of Retrospective Adjustments | As of December 31, 2016, the retrospective adjustments are summarized as follows:
|  | After Retrospectively Adjusted |  | Before Retrospectively Adjusted
|  | NT$ |  | NT$
Investments accounted for using the equity method |  |  |  |
December 31, 2016 |  |  |  |
DECA |  | $ | 1,813,677 |  |  | $ | 1,820,329 |
AMPI |  | $ | 264,434 |  |  | $ | 266,085 |
Summary of Fair Values of Investments in Associates with Available Published Price Quotation |
5) | Fair values (Level 1 inputs in terms of IFRS 13) of investments in associates with available published price quotation are summarized as follows:
|  | December 31
|  | 2016 |  | 2017
|  | NT$ |  | NT$ |  | US$ (Note 4)
SPIL |  | $ | 49,634,805 |  |  | $ | 52,176,190 |  |  | $ | 1,760,330 |
HC |  | $ | 1,310,829 |  |  | $ | 1,695,156 |  |  | $ | 57,191 |
AMPI |  | $ | 307,038 |  |  | $ | 468,572 |  |  | $ | 15,809 |
Summarized Financial Information | The summarized financial information below represents amounts shown in SPIL’s consolidated financial statements prepared in accordance with IFRSs and adjusted by the Group for equity method accounting purposes.
|  | December 31
|  | 2016 |  | 2017
|  | NT$ |  | NT$ |  | US$ (Note 4)
Current assets |  | $ | 50,451,295 |  |  | $ | 49,065,912 |  |  | $ | 1,655,395 |
Non-current assets |  |  | 107,573,251 |  |  |  | 101,693,417 |  |  |  | 3,430,952 |
Current liabilities |  |  | (41,088,439 | ) |  |  | (26,194,615 | ) |  |  | (883,759 | )
Non-current liabilities |  |  | (17,518,410 | ) |  |  | (27,213,266 | ) |  |  | (918,126 | )
Equity |  | $ | 99,417,697 |  |  | $ | 97,351,448 |  |  | $ | 3,284,462 |
Proportion of the Group’s ownership interest in SPIL |  |  | 33.29 | % |  |  | 33.29 | % |  |  | 33.29 | %
Net assets attributable to the Group |  | $ | 33,096,151 |  |  | $ | 32,408,297 |  |  | $ | 1,093,397 |
Goodwill |  |  | 12,802,074 |  |  |  | 12,802,074 |  |  |  | 431,919 |
Carrying amount |  | $ | 45,898,225 |  |  | $ | 45,210,371 |  |  | $ | 1,525,316 |
(Concluded)
|  | For the Year Ended December 31
|  | 2016 |  | 2017
|  | NT$ |  | NT$ |  | US$ (Note 4)
Operating revenue |  | $ | 85,111,913 |  |  | $ | 83,554,385 |  |  | $ | 2,818,974 |
Gross profit |  | $ | 15,027,247 |  |  | $ | 12,464,792 |  |  | $ | 420,540 |
Profit before income tax |  | $ | 7,351,661 |  |  | $ | 4,347,810 |  |  | $ | 146,687 |
Net profit for the year |  | $ | 5,484,462 |  |  | $ | 2,822,231 |  |  | $ | 95,217 |
Other comprehensive income (loss) for the year |  |  | (2,373,532 | ) |  |  | 579,057 |  |  |  | 19,536 |
Total comprehensive income for the year |  | $ | 3,110,930 |  |  | $ | 3,401,288 |  |  | $ | 114,753 |
Cash dividends received from SPIL |  | $ | 3,941,740 |  |  | $ | 1,815,275 |  |  | $ | 61,244
Summary of Aggregate Information of Associates that are Not Individually Material |
Aggregate information of associates that are not individually material
|  | For the Year Ended December 31
|  | 2015 |  | 2016 |  | 2017
|  | NT$ |  | NT$ |  | NT$ |  | US$
|  |  |  |  |  |  |  | (Note 4)
The Group’s share of: |  |  |  |  |  |  |  |
Net profit (loss) for the year |  | $ | 120,749 |  |  | $ | (139,366 | ) |  | $ | (190,532 | ) |  | $ | (6,428 | )
Other comprehensive income (loss) for the year |  |  | (2,916 | ) |  |  | (115,650 | ) |  |  | 59,676 |  |  |  | 2,013 |
Total comprehensive income (loss) for the year |  | $ | 117,833 |  |  | $ | (255,016 | ) |  | $ | (130,856 | ) |  | $ | (4,415 | )
Summary of Aggregate Information of the Joint Venture that is Not Individually Material |
Aggregate information of the joint venture that is not individually material
|  | For the Year Ended December 31
|  | 2016 |  | 2017
|  | NT$ |  | NT$ |  | US$ (Note 4)
The Group’s share of net loss and total comprehensive loss for the year |  | $ | (90,478 | ) |  | $ | (184,366 | ) |  | $ | (6,220 | )

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