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Business Combinations (Tables)
 12 Months Ended
Dec. 31, 2017
Text block1 [abstract]  
Summary of Subsidiary Acquired
a. Subsidiary acquired

 

    Principal Activity   Date of Acquisition   Proportion of Voting Equity Interests Acquired   Cash Consideration
                NT$
                 
TLJ   Engaged in information software services   May 3, 2016     60 %   $ 89,998  
Summary of Assets Acquired and Liabilities Assumed at the Date of Acquisition
b. Assets acquired and liabilities assumed at the date of acquisition

 

    NT$
     
Current assets   $ 16,645  
Non-current assets     108,486  
Current liabilities     (7,599 )
         
Fair value of identifiable net assets acquired   $ 117,532  
Summary of Goodwill Recognized on Acquisition
c. Goodwill recognized on acquisition

 

    NT$
     
Consideration transferred (paid in cash)   $ 89,998  
Add: Non-controlling interests     42,857  
Less: Fair value of identifiable net assets acquired     (117,532 )
         
Goodwill recognized on acquisition   $ 15,323  

 
Summary of Net Cash Outflow on Acquisition of Subsidiaries
d. Net cash outflow on acquisition of subsidiaries

 

    NT$
     
Consideration paid in cash   $ 89,998  
Less: Cash acquired     (16,561 )
         
    $ 73,437  
Summary of Retrospective Adjustments of Intangible Assets
As of December 31, 2016, the retrospective adjustments are summarized as follows:

 

    After Retrospectively Adjusted   Before Retrospectively Adjusted
    NT$   NT$
December 31, 2016        
         
Goodwill   $ 10,490,309     $ 10,558,878  
Other intangible assets   $ 1,617,261     $ 1,560,989  
                 
For the year ended December 31, 2016                
                 
Operating costs   $ 221,696,922     $ 221,689,888  
Operating expenses   $ 26,526,815     $ 26,485,716