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Trade Receivables, Net (Tables)
 12 Months Ended
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