XML 82 R66.htm IDEA: XBRL DOCUMENT

Profit Before Income Tax (Tables)

12 Months Ended

Dec. 31, 2017

Summary of Other Operating Income and Expenses, Net

a.	Other operating income and expenses, net

	For the Year Ended December 31
	2015			2016			2017
	NT$			NT$			NT$			US$ (Note 4)

Rental income	$	60,230		$	51,607		$	131,570		$	4,439
Gain (loss) on disposal of property, plant and equipment and other assets		(127,111	)		(127,159	)		367,110			12,386
Impairment loss on property, plant and equipment and goodwill		(258,129	)		(888,231	)		(714,675	)		(24,112	)
Loss on damages and claims		(116,445	)		(12,778	)		(85,585	)		(2,888	)
Others		189,926			176,281			410,136			13,837

	$	(251,529	)	$	(800,280	)	$	108,556		$	3,662

Summary of Other Income

b.	Other income

	For the Year Ended December 31
	2015		2016		2017
	NT$		NT$		NT$		US$ (Note 4)

Government subsidy	$	176,721	$	332,758	$	341,844	$	11,533
Interest income		242,084		230,067		306,871		10,353
Dividends income		396,973		26,411		59,039		1,992

	$	815,778	$	589,236	$	707,754	$	23,878

Summary of Other Gains and Losses

c.	Other gains and losses

	For the Year Ended December 31
	2015			2016			2017
	NT$			NT$			NT$			US$ (Note 4)

Gain on disposal of subsidiaries
(Note 29)	$	-		$	-		$	5,589,457		$	188,578
Net gain (loss) arising on financial instruments held for trading		1,657,093		$	224,446			(3,111,253	)		(104,968	)
Net gain on financial assets designated as at FVTPL		815,742			223,113			327,351			11,044
Foreign exchange gain or loss, net		(713,213	)		1,928,384			3,502,586			118,171
Impairment loss on financial assets		-			(91,886	)		(50,206	)		(1,694	)
Others		(10,827	)		(7,513	)		1,518			52

	$	1,748,795		$	2,276,544		$	6,259,453		$	211,183

Summary of Finance Costs

d.	Finance costs

	For the Year Ended December 31
	2015			2016			2017
	NT$			NT$			NT$			US$ (Note 4)

Total interest expense for financial liabilities measured at amortized cost	$	2,514,208		$	2,510,197		$	2,016,298		$	68,026
Less: Amounts included in the cost of qualifying assets
Inventories related to real estate business		(197,287	)		(238,469	)		(190,137	)		(6,415	)
Property, plant and equipment		(48,135	)		(54,191	)		(51,262	)		(1,729	)
Investment property		-			-			(13	)		-
		2,268,786			2,217,537			1,774,886			59,882
Other finance costs		43,357			43,538			24,608			830

	$	2,312,143		$	2,261,075		$	1,799,494		$	60,712

Summary of Capitalized Borrowing Costs

Information relating to the capitalized borrowing costs was as follows:

	For the Year Ended December 31
	2015	2016	2017

Annual interest capitalization rates
Inventories related to real estate business(%)	4.35-6.77	4.35-6.00	4.35-5.39
Property, plant and equipment(%)	0.75-6.15	1.15-4.42	1.26-5.49
Investment properties (%)	-	-	1.26-1.97

Summary of Depreciation and Amortization

e. Depreciation and amortization

	For the Year Ended December 31
	2015		2016 (Retrospectively Adjusted)		2017
	NT$		NT$		NT$		US$ (Note 4)

Property, plant and equipment	$	28,938,770	$	28,961,614	$	28,625,287	$	965,766
Investment properties		-		-		122,231		4,124
Intangible assets		579,894		508,823		457,666		15,441

Total	$	29,518,664	$	29,470,437	$	29,205,184	$	985,331

Summary of depreciation by function
Operating costs	$	27,023,957	$	26,948,106	$	26,731,714	$	901,880
Operating expenses		1,914,813		2,013,508		2,015,804		68,010

	$	28,938,770	$	28,961,614	$	28,747,518	$	969,890

(Continued)

	For the Year Ended December 31
	2015		2016 (Retrospectively Adjusted)		2017
	NT$		NT$		NT$		US$ (Note 4)
Summary of amortization by function
Operating costs	$	124,235	$	152,987	$	140,175	$	4,729
Operating expenses		455,659		355,836		317,491		10,712

	$	579,894	$	508,823	$	457,666	$	15,441

(Concluded)

Summary of Operating Expenses Directly Related to Investment Properties

f.	Operating expenses directly related to investment properties

	For the Year Ended December 31
	2015		2016		2017
	NT$		NT$		NT$		US$ (Note 4)

Direct operating expenses of investment properties that generated rental income	$	-	$	-	$	465,458	$	15,704

Summary of Employee Benefits Expense

g.	Employee benefits expense

	For the Year Ended December 31
	2015		2016		2017
	NT$		NT$		NT$		US$ (Note 4)

Post-employment benefits
Defined contribution plans	$	2,324,737	$	2,356,416	$	2,340,826	$	78,975
Defined benefit plans		413,490		394,741		266,267		8,983
		2,738,227		2,751,157		2,607,093		87,958
Equity-settled share-based payments		133,496		470,788		438,765		14,803
Other employee benefits		47,883,464		49,525,940		51,043,198		1,722,105

	$	50,755,187	$	52,747,885	$	54,089,056	$	1,824,866

Summary of employee benefits expense by function
Operating costs	$	34,720,359	$	35,588,529	$	35,978,403	$	1,213,846
Operating expenses		16,034,828		17,159,356		18,110,653		611,020

	$	50,755,187	$	52,747,885	$	54,089,056	$	1,824,866

Summary of Employees' Compensation and Remuneration to Directors

For the years ended December 31, 2015, 2016 and 2017, the employees’ compensation and the remuneration to directors were accrued based on 8.25% and 0.75% of net profit before income tax, employees’ compensation and remuneration to directors, respectively, and were as follows.

	For the Year Ended December 31
	2015		2016		2017
	NT$		NT$		NT$		US$ (Note 4)

Employees’ compensation	$	2,033,500	$	2,147,323	$	2,291,140	$	77,299
Remuneration to directors		184,500		195,211		208,285		7,027

Summary of Appropriations of Employees' Compensation (Settled by Cash) and Remuneration to Directors

The appropriations of employees’ compensation (settled by cash) and remuneration to directors for 2015 and 2016 resolved by the board of directors in April 2016 and in March 2017, respectively, and the amounts recognized in 2015 and 2016 consolidated financial statements were as follows.

	For Year 2015				For Year 2016
	Employees’ compensation		Remuneration to directors		Employees’ compensation		Remuneration to directors
	NT$		NT$		NT$		NT$

Resolved by the board of directors	$	2,033,800	$	140,000	$	2,151,900	$	148,000
Recognized in the consolidated financial statements	$	2,033,500	$	184,500	$	2,147,323	$	195,211