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Profit Before Income Tax | 12 Months Ended
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Dec. 31, 2017
Text block1 [abstract] |
Profit Before Income Tax |
| 24. | PROFIT BEFORE INCOME TAX
| a. | Other operating income and expenses, net
|  | For the Year Ended December 31
|  | 2015 |  | 2016 |  | 2017
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Rental income |  | $ | 60,230 |  |  | $ | 51,607 |  |  | $ | 131,570 |  |  | $ | 4,439 |
Gain (loss) on disposal of property, plant and equipment and other assets |  |  | (127,111 | ) |  |  | (127,159 | ) |  |  | 367,110 |  |  |  | 12,386 |
Impairment loss on property, plant and equipment and goodwill |  |  | (258,129 | ) |  |  | (888,231 | ) |  |  | (714,675 | ) |  |  | (24,112 | )
Loss on damages and claims |  |  | (116,445 | ) |  |  | (12,778 | ) |  |  | (85,585 | ) |  |  | (2,888 | )
Others |  |  | 189,926 |  |  |  | 176,281 |  |  |  | 410,136 |  |  |  | 13,837 |
|  | $ | (251,529 | ) |  | $ | (800,280 | ) |  | $ | 108,556 |  |  | $ | 3,662 |
| b. | Other income
|  | For the Year Ended December 31
|  | 2015 |  | 2016 |  | 2017
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Government subsidy |  | $ | 176,721 |  |  | $ | 332,758 |  |  | $ | 341,844 |  |  | $ | 11,533 |
Interest income |  |  | 242,084 |  |  |  | 230,067 |  |  |  | 306,871 |  |  |  | 10,353 |
Dividends income |  |  | 396,973 |  |  |  | 26,411 |  |  |  | 59,039 |  |  |  | 1,992 |
|  | $ | 815,778 |  |  | $ | 589,236 |  |  | $ | 707,754 |  |  | $ | 23,878 |
| c. | Other gains and losses
|  | For the Year Ended December 31
|  | 2015 |  | 2016 |  | 2017
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Gain on disposal of subsidiaries |  |  |  |  |  |  |  |
(Note 29) |  | $ | - |  |  | $ | - |  |  | $ | 5,589,457 |  |  | $ | 188,578 |
Net gain (loss) arising on financial instruments held for trading |  |  | 1,657,093 |  |  | $ | 224,446 |  |  |  | (3,111,253 | ) |  |  | (104,968 | )
Net gain on financial assets designated as at FVTPL |  |  | 815,742 |  |  |  | 223,113 |  |  |  | 327,351 |  |  |  | 11,044 |
Foreign exchange gain or loss, net |  |  | (713,213 | ) |  |  | 1,928,384 |  |  |  | 3,502,586 |  |  |  | 118,171 |
Impairment loss on financial assets |  |  | - |  |  |  | (91,886 | ) |  |  | (50,206 | ) |  |  | (1,694 | )
Others |  |  | (10,827 | ) |  |  | (7,513 | ) |  |  | 1,518 |  |  |  | 52 |
|  | $ | 1,748,795 |  |  | $ | 2,276,544 |  |  | $ | 6,259,453 |  |  | $ | 211,183 |
| d. | Finance costs
|  | For the Year Ended December 31
|  | 2015 |  | 2016 |  | 2017
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Total interest expense for financial liabilities measured at amortized cost |  | $ | 2,514,208 |  |  | $ | 2,510,197 |  |  | $ | 2,016,298 |  |  | $ | 68,026 |
Less: Amounts included in the cost of qualifying assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Inventories related to real estate business |  |  | (197,287 | ) |  |  | (238,469 | ) |  |  | (190,137 | ) |  |  | (6,415 | )
Property, plant and equipment |  |  | (48,135 | ) |  |  | (54,191 | ) |  |  | (51,262 | ) |  |  | (1,729 | )
Investment property |  |  | - |  |  |  | - |  |  |  | (13 | ) |  |  | - |
|  |  | 2,268,786 |  |  |  | 2,217,537 |  |  |  | 1,774,886 |  |  |  | 59,882 |
Other finance costs |  |  | 43,357 |  |  |  | 43,538 |  |  |  | 24,608 |  |  |  | 830 |
|  | $ | 2,312,143 |  |  | $ | 2,261,075 |  |  | $ | 1,799,494 |  |  | $ | 60,712 |
Information relating to the capitalized borrowing costs was as follows:
|  | For the Year Ended December 31
|  | 2015 |  | 2016 |  | 2017
Annual interest capitalization rates |  |  |  |  |  |
Inventories related to real estate business(%) |  | 4.35-6.77 |  | 4.35-6.00 |  | 4.35-5.39
Property, plant and equipment(%) |  | 0.75-6.15 |  | 1.15-4.42 |  | 1.26-5.49
Investment properties (%) |  | - |  | - |  | 1.26-1.97
| e. | Depreciation and amortization
|  | For the Year Ended December 31
|  | 2015 |  | 2016 (Retrospectively Adjusted) |  | 2017
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Property, plant and equipment |  | $ | 28,938,770 |  |  | $ | 28,961,614 |  |  | $ | 28,625,287 |  |  | $ | 965,766 |
Investment properties |  |  | - |  |  |  | - |  |  |  | 122,231 |  |  |  | 4,124 |
Intangible assets |  |  | 579,894 |  |  |  | 508,823 |  |  |  | 457,666 |  |  |  | 15,441 |
Total |  | $ | 29,518,664 |  |  | $ | 29,470,437 |  |  | $ | 29,205,184 |  |  | $ | 985,331 |
Summary of depreciation by function |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Operating costs |  | $ | 27,023,957 |  |  | $ | 26,948,106 |  |  | $ | 26,731,714 |  |  | $ | 901,880 |
Operating expenses |  |  | 1,914,813 |  |  |  | 2,013,508 |  |  |  | 2,015,804 |  |  |  | 68,010 |
|  | $ | 28,938,770 |  |  | $ | 28,961,614 |  |  | $ | 28,747,518 |  |  | $ | 969,890 |
(Continued)
|  | For the Year Ended December 31
|  | 2015 |  | 2016 (Retrospectively Adjusted) |  | 2017
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Summary of amortization by function |  |  |  |  |  |  |  |
Operating costs |  | $ | 124,235 |  |  | $ | 152,987 |  |  | $ | 140,175 |  |  | $ | 4,729 |
Operating expenses |  |  | 455,659 |  |  |  | 355,836 |  |  |  | 317,491 |  |  |  | 10,712 |
|  | $ | 579,894 |  |  | $ | 508,823 |  |  | $ | 457,666 |  |  | $ | 15,441 |
(Concluded)
| f. | Operating expenses directly related to investment properties
|  | For the Year Ended December 31
|  | 2015 |  | 2016 |  | 2017
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Direct operating expenses of investment properties that generated rental income |  | $ | - |  |  | $ | - |  |  | $ | 465,458 |  |  | $ | 15,704 |
| g. | Employee benefits expense
|  | For the Year Ended December 31
|  | 2015 |  | 2016 |  | 2017
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Post-employment benefits |  |  |  |  |  |  |  |
Defined contribution plans |  | $ | 2,324,737 |  |  | $ | 2,356,416 |  |  | $ | 2,340,826 |  |  | $ | 78,975 |
Defined benefit plans |  |  | 413,490 |  |  |  | 394,741 |  |  |  | 266,267 |  |  |  | 8,983 |
|  |  | 2,738,227 |  |  |  | 2,751,157 |  |  |  | 2,607,093 |  |  |  | 87,958 |
Equity-settled share-based payments |  |  | 133,496 |  |  |  | 470,788 |  |  |  | 438,765 |  |  |  | 14,803 |
Other employee benefits |  |  | 47,883,464 |  |  |  | 49,525,940 |  |  |  | 51,043,198 |  |  |  | 1,722,105 |
|  | $ | 50,755,187 |  |  | $ | 52,747,885 |  |  | $ | 54,089,056 |  |  | $ | 1,824,866 |
Summary of employee benefits expense by function |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Operating costs |  | $ | 34,720,359 |  |  | $ | 35,588,529 |  |  | $ | 35,978,403 |  |  | $ | 1,213,846 |
Operating expenses |  |  | 16,034,828 |  |  |  | 17,159,356 |  |  |  | 18,110,653 |  |  |  | 611,020 |
|  | $ | 50,755,187 |  |  | $ | 52,747,885 |  |  | $ | 54,089,056 |  |  | $ | 1,824,866 |
| h. | Employees’ compensation and the remuneration to directors
To be in compliance with the Company Act as amended in May 2015, the amended Articles of Incorporation of the Company, which has been approved in the shareholders’ meeting in June 2016, stipulates to distribute employees’ compensation and remuneration to directors at the rates in 5.25%-8.25% and no higher than 0.75%, respectively, of net profit before income tax, employees’ compensation and remuneration to directors. For the years ended December 31, 2015, 2016 and 2017, the employees’ compensation and the remuneration to directors were accrued based on 8.25% and 0.75% of net profit before income tax, employees’ compensation and remuneration to directors, respectively, and were as follows.
|  | For the Year Ended December 31
|  | 2015 |  | 2016 |  | 2017
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Employees’ compensation |  | $ | 2,033,500 |  |  | $ | 2,147,323 |  |  | $ | 2,291,140 |  |  | $ | 77,299 |
Remuneration to directors |  |  | 184,500 |  |  |  | 195,211 |  |  |  | 208,285 |  |  |  | 7,027 |
If there is any change in the proposed amounts after the consolidated financial statements authorized for issue, the differences are recorded as a change in accounting estimate. The appropriations of employees’ compensation (settled by cash) and remuneration to directors for 2015 and 2016 resolved by the board of directors in April 2016 and in March 2017, respectively, and the amounts recognized in 2015 and 2016 consolidated financial statements were as follows.
|  | For Year 2015 |  | For Year 2016
|  | Employees’ compensation |  | Remuneration to directors |  | Employees’ compensation |  | Remuneration to directors
|  | NT$ |  | NT$ |  | NT$ |  | NT$
Resolved by the board of directors |  | $ | 2,033,800 |  |  | $ | 140,000 |  |  | $ | 2,151,900 |  |  | $ | 148,000 |
Recognized in the consolidated financial statements |  | $ | 2,033,500 |  |  | $ | 184,500 |  |  | $ | 2,147,323 |  |  | $ | 195,211 |
The differences between the resolved amounts of the employees’ compensation and the remuneration to directors and the accrued amounts reflected in the consolidated financial statements for the years ended December 31, 2015 and 2016 were deemed changes in estimates. The difference was NT$44,200 thousand and NT$42,634 thousand (US$1,438 thousand) and had been adjusted in net profit for the years ended December 31, 2016 and 2017, respectively.

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