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Trade Receivables, Net (Tables) | 12 Months Ended
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Dec. 31, 2017
Summary of Trade Receivables, Net |
December 31
|  | 2016 |  | 2017
|  | NT$ |  | NT$ |  | US$ (Note 4)
Trade receivables |  | $ | 51,199,266 |  |  | $ | 55,265,607 |  |  | $ | 1,864,562 |
Less: Allowance for doubtful debts |  |  | 53,709 |  |  |  | 64,901 |  |  |  | 2,190 |
Trade receivables, net |  | $ | 51,145,557 |  |  | $ | 55,200,706 |  |  | $ | 1,862,372 |
Summary of Aging of Receivables Based on Past Due Date |
December 31
|  | 2016 |  | 2017
|  | NT$ |  | NT$ |  | US$ (Note 4)
Not past due |  | $ | 45,959,876 |  |  | $ | 49,599,512 |  |  | $ | 1,673,398 |
1 to 30 days |  |  | 4,467,435 |  |  |  | 4,986,491 |  |  |  | 168,235 |
31 to 90 days |  |  | 700,122 |  |  |  | 562,200 |  |  |  | 18,968 |
More than 91 days |  |  | 71,833 |  |  |  | 117,404 |  |  |  | 3,961 |
Total |  | $ | 51,199,266 |  |  | $ | 55,265,607 |  |  | $ | 1,864,562 |
Trade receivables [member] |
Summary of Aging of Receivables Past Due but Not Impaired | Aging of receivables that were past due but not impaired
|  | December 31
|  | 2016 |  | 2017
|  | NT$ |  | NT$ |  | US$ (Note 4)
1 to 30 days |  | $ | 4,449,479 |  |  | $ | 4,942,677 |  |  | $ | 166,757 |
31 to 90 days |  |  | 596,647 |  |  |  | 378,526 |  |  |  | 12,771 |
Total |  | $ | 5,046,126 |  |  | $ | 5,321,203 |  |  | $ | 179,528 |
Summary of Movement of Allowance for Doubtful Trade Receivables | Movement of the allowance for doubtful trade receivables
|  | Impaired Individually |  | Impaired Collectively |  | Total
|  | NT$ |  | NT$ |  | NT$
Balance at January 1, 2015 |  | $ | 28,305 |  |  | $ | 55,840 |  |  | $ | 84,145 |
Impairment losses recognized (reversed) |  |  | 18,816 |  |  |  | (10,584 | ) |  |  | 8,232 |
Amount written off |  |  | (7,617 | ) |  |  | (209 | ) |  |  | (7,826 | )
Effect of foreign currency exchange differences |  |  | (458 | ) |  |  | (1,187 | ) |  |  | (1,645 | )
Balance at December 31, 2015 |  |  | 39,046 |  |  |  | 43,860 |  |  |  | 82,906 |
Impairment losses reversed |  |  | (21,501 | ) |  |  | (6,521 | ) |  |  | (28,022 | )
Effect of foreign currency exchange differences |  |  | (1,092 | ) |  |  | (83 | ) |  |  | (1,175 | )
Balance at December 31, 2016 |  |  | 16,453 |  |  |  | 37,256 |  |  |  | 53,709 |
Impairment losses recognized |  |  | 9,527 |  |  |  | 4,102 |  |  |  | 13,629 |
Amounts written off |  |  | - |  |  |  | (34 | ) |  |  | (34 | )
Effect of foreign currency exchange differences |  |  | (850 | ) |  |  | (1,553 | ) |  |  | (2,403 | )
Balance at December 31, 2017 |  | $ | 25,130 |  |  | $ | 39,771 |  |  | $ | 64,901 |
|  | Impaired Individually |  | Impaired Collectively |  | Total
|  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4)
Balance at January 1, 2017 |  | $ | 555 |  |  | $ | 1,257 |  |  | $ | 1,812 |
Impairment losses recognized |  |  | 322 |  |  |  | 138 |  |  |  | 460 |
Amounts written off |  |  | - |  |  |  | (1 | ) |  |  | (1 | )
Effect of foreign currency exchange differences |  |  | (29 | ) |  |  | (52 | ) |  |  | (81 | )
Balance at December 31, 2017 |  | $ | 848 |  |  | $ | 1,342 |  |  | $ | 2,190 |

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