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Other Intangible Assets (Tables)
12 Months Ended
Dec. 31, 2017
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Summary of Carrying Amounts of Each Class of Other Intangible Assets

The carrying amounts of each class of other intangible assets were as follows:

 

    December 31
   

2016

(Retrospectively Adjusted)

  2017
    NT$   NT$   US$ (Note 4)
             
Customer relationships   $ 194,089     $ 113,776     $ 3,839  
Computer software     943,527       864,331       29,161  
Patents and acquired specific technology     359,227       319,402       10,776  
Others     120,418       109,356       3,689  
                         
    $ 1,617,261     $ 1,406,865     $ 47,465  

 

For the year ended December 31, 2015

 

    Customer relationships   Computer software   Patents and acquired specific technology   Others   Total
    NT$   NT$   NT$   NT$   NT$
                     
Cost                    
                     
Balance at January 1, 2015   $ 1,579,015     $ 2,882,932     $ 2,139,138     $ 184,409     $ 6,785,494  
Additions     -         481,412       209       9,514       491,135  
Disposals or derecognization     (663,379 )     (8,426 )     (1,983,914 )     (204 )     (2,655,923 )
Reclassification     -         12,360       -         -         12,360  
Effect of foreign currency exchange differences     -         (29,918 )     (1,351 )     (381 )     (31,650 )
                                         
Balance at December 31, 2015   $ 915,636     $ 3,338,360     $ 154,082     $ 193,338     $ 4,601,416  
                                         
Accumulated amortization                                        
                                         
Balance at January 1, 2015   $ 1,077,514     $ 2,084,805     $ 2,118,254     $ 37,050     $ 5,317,623  
Amortization expense     227,099       325,856       9,461       17,478       579,894  
Disposals or derecognization     (663,379 )     (7,402 )     (1,983,914 )     -         (2,654,695 )
Reclassification     -         3,190       -         -         3,190  
Effect of foreign currency exchange differences     -         (21,411 )     (5,415 )     137       (26,689 )
                                         
Balance at December 31, 2015   $ 641,234     $ 2,385,038     $ 138,386     $ 54,665     $ 3,219,323  

 

For the year ended December 31, 2016 (Retrospectively Adjusted)

 

    Customer relationships   Computer software   Patents and acquired specific technology   Others   Total
    NT$   NT$   NT$   NT$   NT$
                     
Cost                    
                     
Balance at January 1, 2016   $ 915,636     $ 3,338,360     $ 154,082     $ 193,338     $ 4,601,416  
Additions (Note 35)     -         372,188       301,351       1,605       675,144  
Disposals or derecognization     (41,099 )     (80,537 )     (1,310 )     -         (122,946 )
Reclassification     -         -         786       -         786  
Acquisitions through business combinations     41,099       -         64,380       30       105,509  
Effect of foreign currency exchange differences     -         (77,782 )     (4,846 )     (2,581 )     (85,209 )
                                         
Balance at December 31, 2016   $ 915,636     $ 3,552,229     $ 514,443     $ 192,392     $ 5,174,700  

 

(continued)

 

    Customer relationships   Computer software   Patents and acquired specific technology   Others   Total
    NT$   NT$   NT$   NT$   NT$
                     
Accumulated amortization                    
                     
Balance at January 1, 2016   $ 641,234     $ 2,385,038     $ 138,386     $ 54,665     $ 3,219,323  
Amortization expense     121,412       345,836       24,154       17,421       508,823  
Disposals or derecognization     (41,099 )     (58,765 )     (1,310 )     -         (101,174 )
Reclassification     -         -         786       -         786  
Acquisitions through business combinations     -         -         483       23       506  
Effect of foreign currency exchange differences     -         (63,407 )     (7,283 )     (135 )     (70,825 )
                                         
Balance at December 31, 2016   $ 721,547     $ 2,608,702     $ 155,216     $ 71,974     $ 3,557,439  

 

(concluded) 

For the year ended December 31, 2017

 

    Customer relationships   Computer software   Patents and acquired specific technology   Others   Total
    NT$   NT$   NT$   NT$   NT$
Cost                    
                     
Balance at January 1, 2017 (retrospectively adjusted)   $ 915,636     $ 3,552,229     $ 514,443     $ 192,392     $ 5,174,700  
Additions     -         265,497       -         12,328       277,825  
Disposals     -         (83,595 )     (123,744 )     (4,978 )     (212,317 )
Effect of foreign currency exchange differences     -         (47,679 )     (1,213 )     (988 )     (49,880 )
                                         
Balance at December 31, 2017   $ 915,636     $ 3,686,452     $ 389,486     $ 198,754     $ 5,190,328  
                                         
Accumulated amortization                                        
                                         
Balance at January 1, 2017 (retrospectively adjusted)   $ 721,547     $ 2,608,702     $ 155,216     $ 71,974     $ 3,557,439  
Amortization expense     80,313       316,580       43,493       17,280       457,666  
Disposals     -         (72,481 )     (123,743 )     -         (196,224 )
Effect of foreign currency exchange differences     -         (30,680 )     (4,882 )     144       (35,418 )
                                         
Balance at December 31, 2017   $ 801,860     $ 2,822,121     $ 70,084     $ 89,398     $ 3,783,463  

    Customer relationships   Computer software   Patents and acquired specific technology   Others   Total
    US$ (Note 4)   US$ (Note 4)   US$ (Note 4)   US$ (Note 4)   US$ (Note 4)
Cost                    
                     
Balance at January 1, 2017 (retrospectively adjusted)   $ 30,892     $ 119,846     $ 17,356     $ 6,491     $ 174,585  
Additions     -         8,957       -         416       9,373  
Disposals     -         (2,820 )     (4,175 )     (168 )     (7,163 )
Effect of foreign currency exchange differences     -         (1,609 )     (41 )     (34 )     (1,684 )
                                         
Balance at December 31, 2017   $ 30,892     $ 124,374     $ 13,140     $ 6,705     $ 175,111  
                                         
Accumulated amortization                                        
                                         
Balance at January 1, 2017 (retrospectively adjusted)   $ 24,343     $ 88,012     $ 5,237     $ 2,428     $ 120,020  
Amortization expense     2,710       10,681       1,467       583       15,441  
Disposals     -         (2,445 )     (4,175 )     -         (6,620 )
Effect of foreign currency exchange differences     -         (1,035 )     (165 )     5       (1,195 )
                                         
Balance at December 31, 2017   $ 27,053     $ 95,213     $ 2,364     $ 3,016     $ 127,646  

 

 

Summary of Other Intangible Assets Useful Lives

Each class of other intangible assets were amortized on the straight-line basis over the following useful lives:

 

Customer relationships       11 years
Computer software       2-10 years
Patents and acquired specific technology       5-15 years
Others       5-32 years