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Earnings Per Share | 12 Months Ended
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Dec. 31, 2017
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Earnings Per Share |
| 26. | EARNINGS PER SHARE
The earnings and weighted average number of ordinary shares outstanding in the computation of earnings per share were as follows: Net profit for the year
|  | For the Year Ended December 31
|  | 2015 |  | 2016 (Retrospectively Adjusted) |  | 2017
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Profit for the year attributable to owners of the Company |  | $ | 19,732,148 |  |  | $ | 21,324,423 |  |  | $ | 22,819,119 |  |  | $ | 769,876 |
Effect of potentially dilutive ordinary shares: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Employee share options issued by subsidiaries |  |  | - |  |  |  | (374,359 | ) |  |  | (813,627 | ) |  |  | (27,450 | )
Investments in associates |  |  | (210,126 | ) |  |  | (494,388 | ) |  |  | (367,687 | ) |  |  | (12,405 | )
Convertible bonds |  |  | 901,187 |  |  |  | (1,165,506 | ) |  |  | 93,781 |  |  |  | 3,164 |
Earnings used in the computation of diluted earnings per share |  | $ | 20,423,209 |  |  | $ | 19,290,170 |  |  | $ | 21,731,586 |  |  | $ | 733,185 |
Weighted average number of ordinary shares outstanding (in thousand shares):
|  | For the Year Ended December 31
|  | 2015 |  | 2016 |  | 2017
Weighted average number of ordinary shares in computation of basic earnings per share |  |  | 7,652,773 |  |  |  | 7,662,870 |  |  |  | 8,160,887 |
Effect of potentially dilutive ordinary shares: |  |  |  |  |  |  |  |  |  |  |  |
Convertible bonds |  |  | 455,671 |  |  |  | 515,295 |  |  |  | 124,911 |
Employee share options |  |  | 86,994 |  |  |  | 59,218 |  |  |  | 39,868 |
Employees’ compensation |  |  | 54,626 |  |  |  | 46,746 |  |  |  | 43,574 |
Weighted average number of ordinary shares in computation of diluted earnings per share |  |  | 8,250,064 |  |  |  | 8,284,129 |  |  |  | 8,369,240 |
For purposes of the ADS calculation, the denominator represents the above-mentioned weighted average outstanding shares divided by five (one ADS represents five ordinary shares). The numerator was the same. The Group is able to settle the employees’ compensation by cash or shares. The Group assumed that the entire amount of the compensation would be settled in shares and the resulting potential shares were included in the weighted average number of ordinary shares outstanding used in the computation of diluted earnings per share if the effect is dilutive. Such dilutive effect of the potential shares was included in the computation of diluted earnings per share until the shareholders approve the number of shares to be distributed to employees at their meeting in the following year. The third unsecured convertible overseas bonds issued by the Company were anti-dilutive for the year ended December 31, 2017 and were excluded from the computation of diluted earnings per share for the same period.

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