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Business Combinations (Tables) | 12 Months Ended
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Dec. 31, 2017
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Summary of Subsidiary Acquired |
| a. | Subsidiary acquired
|  | Principal Activity |  | Date of Acquisition |  | Proportion of Voting Equity Interests Acquired |  | Cash Consideration
|  |  |  |  |  |  |  | NT$
TLJ |  | Engaged in information software services |  | May 3, 2016 |  |  | 60 | % |  | $ | 89,998 |
Summary of Assets Acquired and Liabilities Assumed at the Date of Acquisition |
| b. | Assets acquired and liabilities assumed at the date of acquisition
|  | NT$
Current assets |  | $ | 16,645 |
Non-current assets |  |  | 108,486 |
Current liabilities |  |  | (7,599 | )
Fair value of identifiable net assets acquired |  | $ | 117,532 |
Summary of Goodwill Recognized on Acquisition |
c. | Goodwill recognized on acquisition
|  | NT$
Consideration transferred (paid in cash) |  | $ | 89,998 |
Add: Non-controlling interests |  |  | 42,857 |
Less: Fair value of identifiable net assets acquired |  |  | (117,532 | )
Goodwill recognized on acquisition |  | $ | 15,323 |
Summary of Net Cash Outflow on Acquisition of Subsidiaries |
| d. | Net cash outflow on acquisition of subsidiaries
|  | NT$
Consideration paid in cash |  | $ | 89,998 |
Less: Cash acquired |  |  | (16,561 | )
|  | $ | 73,437 |
Summary of Retrospective Adjustments of Intangible Assets |
|  | As of December 31, 2016, the retrospective adjustments are summarized as follows:
|  | After Retrospectively Adjusted |  | Before Retrospectively Adjusted
|  | NT$ |  | NT$
December 31, 2016 |  |  |  |
Goodwill |  | $ | 10,490,309 |  |  | $ | 10,558,878 |
Other intangible assets |  | $ | 1,617,261 |  |  | $ | 1,560,989 |
For the year ended December 31, 2016 |  |  |  |  |  |  |  |
Operating costs |  | $ | 221,696,922 |  |  | $ | 221,689,888 |
Operating expenses |  | $ | 26,526,815 |  |  | $ | 26,485,716 |

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