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Goodwill (Tables)
 12 Months Ended
Dec. 31, 2017
Text block1 [abstract]  
Summary of Goodwill
    Cost   Accumulated impairment   Carrying amount
    NT$   NT$   NT$
             
Balance at January 1, 2015   $ 12,434,411     $ 1,988,996     $ 10,445,415  
Effect of foreign currency exchange differences     61,104       -         61,104  
                         
Balance at December 31, 2015     12,495,515       1,988,996       10,506,519  
Acquisitions through business combinations (retrospectively adjusted) (Note 28)     15,323       -         15,323  
Effect of foreign currency exchange differences     (31,533 )     -         (31,533 )
                         
Balance at December 31, 2016 (retrospectively adjusted)     12,479,305       1,988,996       10,490,309  
Impairment losses recognized     -         425,117       (425,117 )
Effect of foreign currency exchange differences     (130,698 )     -         (130,698 )
                         
Balance at December 31, 2017   $ 12,348,607     $ 2,414,113     $ 9,934,494  

 

    Cost   Accumulated impairment   Carrying amount
    US$ (Note 4)   US$ (Note 4)   US$ (Note 4)
             
Balance at January 1, 2017 (retrospectively adjusted) (Note 28)   $ 421,029     $ 67,105     $ 353,924  
Impairment losses recognized     -         14,343       (14,343 )
Effect of foreign currency exchange differences     (4,409 )     -         (4,409 )
                         
Balance at December 31, 2017   $ 416,620     $ 81,448     $ 335,172  
Summary of Carrying Amount of Goodwill Allocated to Cash-generating Units

The carrying amount of goodwill allocated to cash-generating units was as follows:

 

 

 
    December 31
   

2016

(Retrospectively Adjusted)

   2017
Cash-generating units   NT$   NT$   US$ (Note 4)
             
Testing segment   $ 7,868,961     $ 7,775,581     $ 262,334  
Others     2,621,348       2,158,913       72,838  
                         
    $ 10,490,309     $ 9,934,494     $ 335,172