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Financial Instruments (Tables) | 12 Months Ended
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Dec. 31, 2017
Summary of Categories of Financial Instruments |
|  | December 31
|  | 2016 |  | 2017
|  | NT$ |  | NT$ |  | US$ (Note 4)
Financial assets |  |  |  |  |  |
FVTPL |  |  |  |  |  |
Designated as at FVTPL |  | $ | 100,583 |  |  | $ | 100,496 |  |  | $ | 3,391 |
Held for trading |  |  | 2,969,229 |  |  |  | 5,122,571 |  |  |  | 172,826 |
Available-for-sale financial assets |  |  | 1,295,034 |  |  |  | 1,212,165 |  |  |  | 40,896 |
Loans and receivables (Note 1) |  |  | 92,082,628 |  |  |  | 103,973,567 |  |  |  | 3,507,881 |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |
FVTPL |  |  |  |  |  |  |  |  |  |  |  |
Held for trading |  |  | 1,763,660 |  |  |  | 677,430 |  |  |  | 22,855 |
Measured at amortized cost (Note 2) |  |  | 168,397,006 |  |  |  | 139,561,999 |  |  |  | 4,708,569 |
Note 1: The balances included loans and receivables measured at amortized cost which comprise cash and cash equivalents, trade and other receivables and other financial assets. Note 2: The balances included financial liabilities measured at amortized cost which comprise short-term borrowings, trade and other payables, bonds payable and long-term borrowings.
Summary of Maturity Analysis for Non-derivative Financial Liabilities |
On Demand or Less than 1 Month |  | 1 to 3 Months |  | 3 Months to 1 Year |  | 1 to 5 Years |  | More than 5 Years
|  | NT$ |  | NT$ |  | NT$ |  | NT$ |  | NT$
December 31, 2016 |  |  |  |  |  |  |  |  |  |
Non-derivative financial liabilities |  |  |  |  |  |  |  |  |  |
Non-interest bearing |  | $ | 23,907,221 |  |  | $ | 20,553,395 |  |  | $ | 4,360,322 |  |  | $ | 42,285 |  |  | $ | 190,941 |
Floating interest rate liabilities |  |  | 9,733,727 |  |  |  | 5,232,407 |  |  |  | 6,634,931 |  |  |  | 44,504,416 |  |  |  | 1,728,448 |
(continued)
|  | On Demand or Less than 1 Month |  | 1 to 3 Months |  | 3 Months to 1 Year |  | 1 to 5 Years |  | More than 5 Years
|  | NT$ |  | NT$ |  | NT$ |  | NT$ |  | NT$
Fixed interest rate liabilities |  | $ | 5,360,644 |  |  | $ | 1,019,221 |  |  | $ | 10,549,983 |  |  | $ | 28,553,095 |  |  | $ | 2,062,500 |
|  | $ | 39,001,592 |  |  | $ | 26,805,023 |  |  | $ | 21,545,236 |  |  | $ | 73,099,796 |  |  | $ | 3,981,889 |
(concluded)
December 31, 2017 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-derivative financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-interest bearing |  | $ | 30,695,797 |  |  | $ | 18,387,296 |  |  | $ | 4,549,468 |  |  | $ | 2,807 |  |  | $ | 176,199 |
Floating interest rate liabilities |  |  | 6,641,541 |  |  |  | 4,153,830 |  |  |  | 5,101,178 |  |  |  | 27,196,245 |  |  |  | 900,310 |
Fixed interest rate liabilities |  |  | 8,522,765 |  |  |  | 7,526,270 |  |  |  | 1,526,449 |  |  |  | 11,902,335 |  |  |  | 6,462,396 |
|  | $ | 45,860,103 |  |  | $ | 30,067,396 |  |  | $ | 11,177,095 |  |  | $ | 39,101,387 |  |  | $ | 7,538,905 |
|  | On Demand or Less than 1 Month |  | 1 to 3 Months |  | 3 Months to 1 Year |  | 1 to 5 Years |  | More than 5 Years
|  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4)
December 31, 2017 |  |  |  |  |  |  |  |  |  |
Non-derivative financial liabilities |  |  |  |  |  |  |  |  |  |
Non-interest bearing |  | $ | 1,035,621 |  |  | $ | 620,354 |  |  | $ | 153,491 |  |  | $ | 95 |  |  | $ | 5,945 |
Floating interest rate liabilities |  |  | 224,073 |  |  |  | 140,143 |  |  |  | 172,104 |  |  |  | 917,552 |  |  |  | 30,375 |
Fixed interest rate liabilities |  |  | 287,543 |  |  |  | 253,923 |  |  |  | 51,500 |  |  |  | 401,563 |  |  |  | 218,029 |
|  | $ | 1,547,237 |  |  | $ | 1,014,420 |  |  | $ | 377,095 |  |  | $ | 1,319,210 |  |  | $ | 254,349 |
Summary of Maturity Analysis for Derivative Financial Instruments |
On Demand or Less than 1 Month |  | 1 to 3 Months |  | 3 Months to 1 Year
|  | NT$ |  | NT$ |  | NT$
December 31, 2016 |  |  |  |  |  |
Net settled |  |  |  |  |  |
Forward exchange contracts |  | $ | 22,680 |  |  | $ | 13,320 |  |  | $ | - |
Foreign currency option contracts |  | $ | (344 | ) |  | $ | - |  |  | $ | - |
Gross settled |  |  |  |  |  |  |  |  |  |  |  |
Forward exchange contracts |  |  |  |  |  |  |  |  |  |  |  |
Inflows |  | $ | 5,134,196 |  |  | $ | 912,213 |  |  | $ | - |
Outflows |  |  | (5,245,724 | ) |  |  | (915,900 | ) |  |  | - |
|  |  | (111,528 | ) |  |  | (3,687 | ) |  |  | - |
(continued)
|  | On Demand or Less than 1 Month |  | 1 to 3 Months |  | 3 Months to 1 Year
|  | NT$ |  | NT$ |  | NT$
Swap contracts |  |  |  |  |  |
Inflows |  | $ | 5,345,159 |  |  | $ | 17,399,695 |  |  | $ | 43,537,500 |
Outflows |  |  | (5,439,190 | ) |  |  | (17,540,927 | ) |  |  | (42,882,201 | )
|  |  | (94,031 | ) |  |  | (141,232 | ) |  |  | 655,299 |
|  | $ | (205,559 | ) |  | $ | (144,919 | ) |  | $ | 655,299 |
December 31, 2017 |  |  |  |  |  |  |  |  |  |  |  |
Net settled |  |  |  |  |  |  |  |  |  |  |  |
Forward exchange contracts |  | $ | (8,820 | ) |  | $ | - |  |  | $ | - |
Gross settled |  |  |  |  |  |  |  |  |  |  |  |
Forward exchange contracts |  |  |  |  |  |  |  |  |  |  |  |
Inflows |  | $ | 3,711,302 |  |  | $ | 2,169,093 |  |  | $ | 390,379 |
Outflows |  |  | (3,679,154 | ) |  |  | (2,138,635 | ) |  |  | (386,880 | )
|  |  | 32,148 |  |  |  | 30,458 |  |  |  | 3,499 |
Swap contracts |  |  |  |  |  |  |  |  |  |  |  |
Inflows |  |  | 12,116,531 |  |  |  | 14,434,880 |  |  |  | 36,676,224 |
Outflows |  |  | (12,189,576 | ) |  |  | (14,629,738 | ) |  |  | (36,452,898 | )
|  |  | (73,045 | ) |  |  | (194,858 | ) |  |  | 223,826 |
|  | $ | (40,897 | ) |  | $ | (164,400 | ) |  | $ | 227,325 |
(concluded)
|  | On Demand or Less than 1 Month |  | 1 to 3 Months |  | 3 Months to 1 Year
|  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4)
December 31, 2017 |  |  |  |  |  |
Net settled |  |  |  |  |  |
Forward exchange contracts |  | $ | (298 | ) |  | $ | - |  |  | $ | - |
(Continued)
|  | On Demand or Less than 1 Month |  | 1 to 3 Months |  | 3 Months to 1 Year
|  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4)
Gross settled |  |  |  |  |  |  |  |  |  |  |  |
Forward exchange contracts |  |  |  |  |  |  |  |  |  |  |  |
Inflows |  | $ | 125,213 |  |  | $ | 73,181 |  |  | $ | 13,171 |
Outflows |  |  | (124,128 | ) |  |  | (72,154 | ) |  |  | (13,154 | )
|  |  | 1,085 |  |  |  | 1,027 |  |  |  | 118 |
Swap contracts |  |  |  |  |  |  |  |  |  |  |  |
Inflows |  |  | 408,790 |  |  |  | 487,007 |  |  |  | 1,237,389 |
Outflows |  |  | (411,254 | ) |  |  | (493,581 | ) |  |  | (1,229,838 | )
|  |  | (2,464 | ) |  |  | (6,574 | ) |  |  | 7,551 |
|  | $ | (1,379 | ) |  | $ | (5,547 | ) |  | $ | 7,669 |
Reconciliation of Liabilities Arising From Financing Activities | The table below details changes in the Group’s liabilities arising from financing activities, including both cash and non-cash changes. Liabilities arising from financing activities are those for which cash flows were, of future cash flows will be, classified in the Group’s condensed consolidated statement of cash flows as cash flows from financing activities. For the year ended December 31, 2017
|  | Short-term borrowings |  | Bonds payable |  | Long-term borrowings |  | Total
|  | NT$ |  | NT$ |  | NT$ |  | NT$
Balance at January 1, 2017 |  | $ | 20,955,522 |  |  | $ | 36,999,903 |  |  | $ | 53,115,563 |  |  | $ | 111,070,988 |
Financing cash flows |  |  | (2,038,993 | ) |  |  | (1,123,972 | ) |  |  | (16,473,381 | ) |  |  | (19,636,346 | )
Non-cash changes |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Amortization of issuance cost |  |  | - |  |  |  | 319,463 |  |  |  | 5,790 |  |  |  | 325,253 |
Converted to ordinary shares in current period |  |  | - |  |  |  | (11,650,369 | ) |  |  | - |  |  |  | (11,650,369 | )
Effects of exchange rate changes |  |  | (954,058 | ) |  |  | (1,402,245 | ) |  |  | (1,241,344 | ) |  |  | (3,597,647 | )
Balance at December 31, 2017 |  | $ | 17,962,471 |  |  | $ | 23,142,780 |  |  | $ | 35,406,628 |  |  | $ | 76,511,879 |
|  | Short-term borrowings |  | Bonds payable |  | Long-term borrowings |  | Total
|  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4)
Balance at January 1,2017 |  | $ | 707,001 |  |  | $ | 1,248,310 |  |  | $ | 1,792,023 |  |  | $ | 3,747,334 |
Financing cash flows |  |  | (68,792 | ) |  |  | (37,920 | ) |  |  | (555,782 | ) |  |  | (662,494 | )
Non-cash changes |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Amortization of issuance cost |  |  | - |  |  |  | 10,778 |  |  |  | 195 |  |  |  | 10,973 |
Converted to ordinary shares in current period |  |  | - |  |  |  | (393,062 | ) |  |  | - |  |  |  | (393,062 | )
Effects of exchange rate changes |  |  | (32,188 | ) |  |  | (47,310 | ) |  |  | (41,881 | ) |  |  | (121,379 | )
Balance at December 31, 2017 |  | $ | 606,021 |  |  | $ | 780,796 |  |  | $ | 1,194,555 |  |  | $ | 2,581,372 |
Interest rate risk [member] |
Summary of Interest Rate Risk | The carrying amounts of the Group’s financial assets and financial liabilities with exposure to interest rates at each balance sheet date were as follows:
|  | December 31
|  | 2016 |  | 2017
|  | NT$ |  | NT$ |  | US$ (Note 4)
Fair value interest rate risk |  |  |  |  |  |
Financial liabilities |  | $ | 30,243,887 |  |  | $ | 17,552,955 |  |  | $ | 592,205 |
Cash flow interest rate risk |  |  |  |  |  |  |  |  |  |  |  |
Financial assets |  |  | 29,977,709 |  |  |  | 39,880,736 |  |  |  | 1,345,504 |
Financial liabilities |  |  | 65,800,323 |  |  |  | 42,270,321 |  |  |  | 1,426,124 |
Fair value of financial instruments not measured at fair value but for which fair value is disclosed [member] |
Summary of Fair Value of Financial Instruments | The carrying amounts and fair value of bonds payable as of December 31, 2016 and 2017, respectively, were as follows:
|  | Carrying Amount |  | Fair Value
|  | NT$ |  | US$ (Note 4) |  | NT$ |  | US$ (Note 4)
December 31, 2016 |  | $ | 36,999,903 |  |  |  |  |  |  | $ | 37,300,356 |  |  |  |  |
December 31, 2017 |  |  | 23,142,780 |  |  | $ | 780,796 |  |  |  | 23,247,085 |  |  | $ | 784,315 |
Measured at fair value on a recurring basis [member] |
Summary of Fair Value of Financial Instruments |
1) | Fair value hierarchy
|  | Level 1 |  | Level 2 |  | Level 3 |  | Total
|  | NT$ |  | NT$ |  | NT$ |  | NT$
December 31, 2016 |  |  |  |  |  |  |  |
Financial assets at FVTPL |  |  |  |  |  |  |  |
Financial assets designated as at FVTPL |  |  |  |  |  |  |  |
Private-placement convertible bonds |  | $ | - |  |  | $ | 100,583 |  |  | $ | - |  |  | $ | 100,583 |
Derivative financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Forward exchange contracts |  |  | - |  |  |  | 462,339 |  |  |  | - |  |  |  | 462,339 |
Forward currency options |  |  | - |  |  |  | 66,872 |  |  |  | - |  |  |  | 66,872 |
Non-derivative financial assets held for trading |  |  |  |  |  |  |  |
Quoted shares |  | $ | 1,855,073 |  |  | $ | - |  |  | $ | - |  |  | $ | 1,855,073 |
Open-end mutual funds |  |  | 584,945 |  |  |  | - |  |  |  | - |  |  |  | 584,945 |
|  | $ | 2,440,018 |  |  | $ | 629,794 |  |  | $ | - |  |  | $ | 3,069,812 |
Available-for-sale financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Unquoted shares |  | $ | - |  |  | $ | - |  |  | $ | 631,418 |  |  | $ | 631,418 |
Limited Partnership |  |  | - |  |  |  | - |  |  |  | 273,372 |  |  |  | 273,372 |
Open-end mutual funds |  |  | 243,458 |  |  |  | - |  |  |  | - |  |  |  | 243,458 |
Quoted shares |  |  | 146,786 |  |  |  | - |  |  |  | - |  |  |  | 146,786 |
|  | $ | 390,244 |  |  | $ | - |  |  | $ | 904,790 |  |  | $ | 1,295,034 |
Financial liabilities at FVTPL |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Conversion option, redemption option and put option of convertible bonds |  | $ | - |  |  | $ | 1,213,890 |  |  | $ | - |  |  | $ | 1,213,890 |
Swap contracts |  |  | - |  |  |  | 422,934 |  |  |  | - |  |  |  | 422,934 |
Forward exchange contracts |  |  | - |  |  |  | 108,912 |  |  |  | - |  |  |  | 108,912 |
Foreign currency option contracts |  |  | - |  |  |  | 17,924 |  |  |  | - |  |  |  | 17,924 |
|  | $ | - |  |  | $ | 1,763,660 |  |  | $ | - |  |  | $ | 1,763,660 |
|  | Level 1 |  | Level 2 |  | Level 3 |  | Total
|  | NT$ |  | US$ (Note 4) |  | NT$ |  | US$ (Note 4) |  | NT$ |  | US$ (Note 4) |  | NT$ |  | US$ (Note 4)
December 31, 2017 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial assets at FVTPL |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial assets designated as at FVTPL |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Private-placement convertible bonds |  | $ | - |  |  | $ | - |  |  | $ | 100,496 |  |  | $ | 3,391 |  |  | $ | - |  |  | $ | - |  |  | $ | 100,496 |  |  | $ | 3,391 |
Derivative financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Forward exchange contracts |  |  | - |  |  |  | - |  |  |  | 61,325 |  |  |  | 2,069 |  |  |  | - |  |  |  | - |  |  |  | 61,325 |  |  |  | 2,069 |
Swap contracts |  |  | - |  |  |  | - |  |  |  | 60,538 |  |  |  | 2,042 |  |  |  | - |  |  |  | - |  |  |  | 60,538 |  |  |  | 2,042 |
Non-derivative financial assets held for trading |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Quoted shares |  |  | 4,410,732 |  |  |  | 148,810 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 4,410,732 |  |  |  | 148,810 |
Open-end mutual funds |  |  | 589,976 |  |  |  | 19,905 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 589,976 |  |  |  | 19,905 |
|  | $ | 5,000,708 |  |  | $ | 168,715 |  |  | $ | 222,359 |  |  | $ | 7,502 |  |  | $ | - |  |  | $ | - |  |  | $ | 5,223,067 |  |  | $ | 176,217 |
Available-for-sale financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Unquoted shares |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 662,477 |  |  | $ | 22,350 |  |  | $ | 662,477 |  |  | $ | 22,350 |
Limited partnership |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 246,072 |  |  |  | 8,302 |  |  |  | 246,072 |  |  |  | 8,302 |
Quoted shares |  |  | 279,791 |  |  |  | 9,440 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 279,791 |  |  |  | 9,440 |
Open-end mutual funds |  |  | 23,825 |  |  |  | 804 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 23,825 |  |  |  | 804 |
|  | $ | 303,616 |  |  | $ | 10,244 |  |  | $ | - |  |  | $ | - |  |  | $ | 908,549 |  |  | $ | 30,652 |  |  | $ | 1,212,165 |  |  | $ | 40,896 |
Financial liabilities at FVTPL |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Swap contracts |  | $ | - |  |  | $ | - |  |  | $ | 652,107 |  |  | $ | 22,001 |  |  | $ | - |  |  | $ | - |  |  | $ | 652,107 |  |  | $ | 22,001 |
Forward exchange contracts |  |  | - |  |  |  | - |  |  |  | 25,323 |  |  |  | 854 |  |  |  | - |  |  |  | - |  |  |  | 25,323 |  |  |  | 854 |
|  | $ | - |  |  | $ | - |  |  | $ | 677,430 |  |  | $ | 22,855 |  |  | $ | - |  |  | $ | - |  |  | $ | 677,430 |  |  | $ | 22,855 |
Level 3 of fair value hierarchy [member] |
Summary of Financial Assets Measured at Level 3 Fair Value | Reconciliations for the years ended December 31, 2015, 2016 and 2017 were as follows:
|  | For the Year Ended December 31
|  | 2015 |  | 2016 |  | 2017
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Balance at January 1 |  | $ | 778,866 |  |  | $ | 741,089 |  |  | $ | 904,790 |  |  | $ | 30,526 |
Purchases |  |  | 2,010 |  |  |  | 495,928 |  |  |  | 2,649 |  |  |  | 89 |
Total gain or loss |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
In profit or loss |  |  | (15,891 | ) |  |  | (100,734 | ) |  |  | 28 |  |  |  | 1 |
In other comprehensive income |  |  | 21,195 |  |  |  | (202,565 | ) |  |  | 17,284 |  |  |  | 583 |
Disposals |  |  | (45,091 | ) |  |  | (28,928 | ) |  |  | (16,202 | ) |  |  | (547 | )
Balance at December 31 |  | $ | 741,089 |  |  | $ | 904,790 |  |  | $ | 908,549 |  |  | $ | 30,652 |

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