10.

INVENTORIES

	December 31
	2016		2017
	NT$		NT$		US$ (Note 4)

Finished goods	$	6,519,465	$	6,740,816	$	227,423
Work in process		2,822,687		3,452,332		116,475
Raw materials		10,850,062		12,625,502		425,962
Supplies		795,093		894,196		30,168
Raw materials and supplies in transit		450,755		548,065		18,491

	$	21,438,062	$	24,260,911	$	818,519

The cost of inventories recognized as operating costs for the years ended December 31, 2015, 2016 and 2017 were NT$233,165,722 thousand, NT$219,630,270 thousand (retrospectively adjusted) and NT$237,193,286 thousand (US$8,002,473 thousand), respectively, which included write-downs of inventories at NT$352,011 thousand, NT$451,780 thousand and NT$398,824 thousand (US$13,456 thousand), respectively.