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Investment Properties | 12 Months Ended
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Dec. 31, 2017
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Investment Properties |
| 15. | INVESTMENT PROPERTIES
|  | Land |  | Buildings and improvements |  | Total
|  | NT$ |  | NT$ |  | NT$
Cost |  |  |  |  |  |
Balance at January 1, 2017 |  | $ | - |  |  | $ | - |  |  | $ | - |
Additions |  |  | - |  |  |  | 186,535 |  |  |  | 186,535 |
Disposals |  |  | - |  |  |  | (342 | ) |  |  | (342 | )
Transfers from inventories related to real estate business and property, plant and equipment |  |  | 35,965 |  |  |  | 8,114,110 |  |  |  | 8,150,075 |
Effects of foreign currency exchange differences |  |  | - |  |  |  | 106,482 |  |  |  | 106,482 |
Balance at December 31, 2017 |  | $ | 35,965 |  |  | $ | 8,406,785 |  |  | $ | 8,442,750 |
Accumulated depreciation and impairment |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2017 |  | $ | - |  |  | $ | - |  |  | $ | - |
Depreciation expenses |  |  | - |  |  |  | 122,231 |  |  |  | 122,231 |
Disposals |  |  | - |  |  |  | (161 | ) |  |  | (161 | )
Transfers from property, plant and equipment |  |  | - |  |  |  | 199,745 |  |  |  | 199,745 |
Effects of foreign currency exchange differences |  |  | - |  |  |  | 1,499 |  |  |  | 1,499 |
Balance at December 31, 2017 |  | $ | - |  |  | $ | 323,314 |  |  | $ | 323,314 |
|  | Land |  | Buildings and improvements |  | Total
|  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4)
Cost |  |  |  |  |  |
Balance at January 1, 2017 |  | $ | - |  |  | $ | - |  |  | $ | - |
Additions |  |  | - |  |  |  | 6,293 |  |  |  | 6,293 |
Disposals |  |  | - |  |  |  | (11 | ) |  |  | (11 | )
Transfers from inventories related to real estate business and property, plant and equipment |  |  | 1,213 |  |  |  | 273,755 |  |  |  | 274,968 |
Effects of foreign currency exchange differences |  |  | - |  |  |  | 3,593 |  |  |  | 3,593 |
Balance at December 31, 2017 |  | $ | 1,213 |  |  | $ | 283,630 |  |  | $ | 284,843 |
Accumulated depreciation and impairment |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2017 |  | $ | - |  |  | $ | - |  |  | $ | - |
Depreciation expenses |  |  | - |  |  |  | 4,124 |  |  |  | 4,124 |
Disposals |  |  | - |  |  |  | (5 | ) |  |  | (5 | )
Transfers from property, plant and equipment |  |  | - |  |  |  | 6,739 |  |  |  | 6,739 |
Effects of foreign currency exchange differences |  |  | - |  |  |  | 50 |  |  |  | 50 |
Balance at December 31, 2017 |  | $ | - |  |  | $ | 10,908 |  |  | $ | 10,908 |
The investment properties are depreciated using the straight-line method over their estimated useful lives as follows:
Main buildings |  | 10-40 years
Others |  | 3-20 years
The fair value of the investment properties was approximately NT$11,560,440 thousand (US$390,028 thousand) which was measured using the market approach and the income approach based on level 3 inputs by independent professional appraisers. Investment properties are held under freehold interests. Refer to Note 36 for the carrying amount of the investment properties that had been pledged by the Group to secure borrowings.

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- Definition The entire disclosure for investment property. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2017-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=40&date=2017-03-01&anchor=sect_Disclosure&doctype=Standard -URIDate 2017-03-09 + Details
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