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v3.19.1

Profit Before Income Tax (Tables) | 12 Months Ended
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Dec. 31, 2018
Text block [abstract] |
Summary of Other Operating Income and Expenses, Net |
| a. | Other operating income and expenses, net
|  | For the Year Ended December 31
|  | 2016 |  | 2017 |  | 2018
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Rental income |  | $ | 51,607 |  |  | $ | 131,570 |  |  | $ | 182,411 |  |  | $ | 5,959 |
Gains (losses) on disposal of property, plant and equipment and other assets |  |  | (127,159 | ) |  |  | 367,110 |  |  |  | (14,644 | ) |  |  | (479 | )
Impairment losses on property, plant and equipment and goodwill |  |  | (888,231 | ) |  |  | (714,675 | ) |  |  | (133,071 | ) |  |  | (4,347 | )
Loss on damages and claims |  |  | (12,778 | ) |  |  | (85,585 | ) |  |  | (24,114 | ) |  |  | (788 | )
Others |  |  | 176,281 |  |  |  | 410,136 |  |  |  | 361,001 |  |  |  | 11,794 |
|  | $ | (800,280 | ) |  | $ | 108,556 |  |  | $ | 371,583 |  |  | $ | 12,139 |
Summary of Other Income |
| b. | Other income
|  | For the Year Ended December 31
|  | 2016 |  | 2017 |  | 2018
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Government subsidy |  | $ | 332,758 |  |  | $ | 341,844 |  |  | $ | 435,950 |  |  | $ | 14,242 |
Interest income |  |  | 230,067 |  |  |  | 306,871 |  |  |  | 466,211 |  |  |  | 15,231 |
Dividends income |  |  | 26,411 |  |  |  | 59,039 |  |  |  | 190,397 |  |  |  | 6,220 |
|  | $ | 589,236 |  |  | $ | 707,754 |  |  | $ | 1,092,558 |  |  | $ | 35,693 |
Summary of Other Gains, net |
| c. | Other gains, net
|  | For the Year Ended December 31
|  | 2016 |  | 2017 |  | 2018
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Gain on remeasurement of investments accounted for using the equity method (Note 15) |  | $ | - |  |  | $ | - |  |  | $ | 7,421,408 |  |  | $ | 242,451 |
Net gains on financial assets mandatorily at FVTPL |  |  | - |  |  |  | - |  |  |  | 3,388,485 |  |  |  | 110,699 |
Gain on disposal of subsidiaries (Note 31) |  |  | - |  |  |  | 5,589,457 |  |  |  | - |  |  |  | - |
Net gains (losses) arising on financial instruments held for trading |  |  | 224,446 |  |  |  | (3,111,253 | ) |  |  | (1,398,995 | ) |  |  | (45,704 | )
Net gains on financial assets designated as at FVTPL |  |  | 223,113 |  |  |  | 327,351 |  |  |  | - |  |  |  | - |
Foreign exchange gains (losses), net |  |  | 1,928,384 |  |  |  | 3,502,586 |  |  |  | (1,015,615 | ) |  |  | (33,180 | )
Impairment losses on financial assets |  |  | (91,886 | ) |  |  | (50,206 | ) |  |  | (521,010 | ) |  |  | (17,021 | )
Others |  |  | (7,513 | ) |  |  | 1,518 |  |  |  | - |  |  |  | - |
|  | $ | 2,276,544 |  |  | $ | 6,259,453 |  |  | $ | 7,874,273 |  |  | $ | 257,245 |
Summary of Finance Costs |
| d. | Finance costs
|  | For the Year Ended December 31
|  | 2016 |  | 2017 |  | 2018
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Total interest expense for financial liabilities measured at amortized cost |  | $ | 2,510,197 |  |  | $ | 2,016,298 |  |  | $ | 3,597,932 |  |  | $ | 117,541 |
Less: Amounts included in the cost of qualifying assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Inventories related to real estate business |  |  | (238,469 | ) |  |  | (190,137 | ) |  |  | (11,648 | ) |  |  | (381 | )
Property, plant and equipment |  |  | (54,191 | ) |  |  | (51,262 | ) |  |  | (50,309 | ) |  |  | (1,643 | )
Investment properties |  |  | - |  |  |  | (13 | ) |  |  | (89 | ) |  |  | (3 | )
|  |  | 2,217,537 |  |  |  | 1,774,886 |  |  |  | 3,535,886 |  |  |  | 115,514 |
Other finance costs |  |  | 43,538 |  |  |  | 24,608 |  |  |  | 32,355 |  |  |  | 1,057 |
|  | $ | 2,261,075 |  |  | $ | 1,799,494 |  |  | $ | 3,568,241 |  |  | $ | 116,571 |
Summary of Capitalized Borrowing Costs | Information relating to the capitalized borrowing costs was as follows:
|  | For the Year Ended December 31
|  | 2016 |  | 2017 |  | 2018
Annual interest capitalization rates |  |  |  |  |  |
Inventories related to real estate business (%) |  | 4.35-6.00 |  | 4.35-5.39 |  | 4.35
Property, plant and equipment (%) |  | 1.15-4.42 |  | 1.26-5.49 |  | 1.84-4.52
Investment properties (%) |  | - |  | 1.26-1.97 |  | 1.84-2.23
Summary of Depreciation and Amortization |
| e. | Depreciation and amortization
|  | For the Year Ended December 31
|  | 2016 |  | 2017 |  | 2018
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Property, plant and equipment |  | $ | 28,961,614 |  |  | $ | 28,625,287 |  |  | $ | 39,893,786 |  |  | $ | 1,303,293 |
Investment properties |  |  | - |  |  |  | 122,231 |  |  |  | 392,667 |  |  |  | 12,828 |
Intangible assets |  |  | 508,823 |  |  |  | 457,666 |  |  |  | 2,402,450 |  |  |  | 78,486 |
Total |  | $ | 29,470,437 |  |  | $ | 29,205,184 |  |  | $ | 42,688,903 |  |  | $ | 1,394,607 |
Summary of depreciation by function |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Operating costs |  | $ | 26,948,106 |  |  | $ | 26,731,714 |  |  | $ | 37,903,050 |  |  | $ | 1,238,257 |
Operating expenses |  |  | 2,013,508 |  |  |  | 2,015,804 |  |  |  | 2,383,403 |  |  |  | 77,864 |
|  | $ | 28,961,614 |  |  | $ | 28,747,518 |  |  | $ | 40,286,453 |  |  | $ | 1,316,121 |
Summary of amortization by function |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Operating costs |  | $ | 152,987 |  |  | $ | 140,175 |  |  | $ | 1,394,664 |  |  | $ | 45,562 |
Operating expenses |  |  | 355,836 |  |  |  | 317,491 |  |  |  | 1,007,786 |  |  |  | 32,924 |
|  | $ | 508,823 |  |  | $ | 457,666 |  |  | $ | 2,402,450 |  |  | $ | 78,486 |
Summary of Operating Expenses Directly Related to Investment Properties |
| f. | Operating expenses directly related to investment properties
|  | For the Year Ended December 31
|  | 2016 |  | 2017 |  | 2018
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Direct operating expenses of investment properties that generated rental income |  | $ | - |  |  | $ | 465,458 |  |  | $ | 1,276,751 |  |  | $ | 41,710 |
Summary of Employee Benefits Expense |
| g. | Employee benefits expense
|  | For the Year Ended December 31
|  | 2016 |  | 2017 |  | 2018
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Post-employment benefits |  |  |  |  |  |  |  |
Defined contribution plans |  | $ | 2,356,416 |  |  | $ | 2,340,826 |  |  | $ | 2,965,054 |  |  | $ | 96,865 |
Defined benefit plans |  |  | 394,741 |  |  |  | 266,267 |  |  |  | 291,333 |  |  |  | 9,518 |
|  |  | 2,751,157 |  |  |  | 2,607,093 |  |  |  | 3,256,387 |  |  |  | 106,383 |
Equity-settled share-based payments |  |  | 470,788 |  |  |  | 438,765 |  |  |  | 215,648 |  |  |  | 7,045 |
Other employee benefits |  |  | 49,525,940 |  |  |  | 51,043,198 |  |  |  | 63,940,430 |  |  |  | 2,088,874 |
|  | $ | 52,747,885 |  |  | $ | 54,089,056 |  |  | $ | 67,412,465 |  |  | $ | 2,202,302 |
Summary of employee benefits expense by function |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Operating costs |  | $ | 35,588,529 |  |  | $ | 35,978,403 |  |  | $ | 45,363,170 |  |  | $ | 1,481,972 |
Operating expenses |  |  | 17,159,356 |  |  |  | 18,110,653 |  |  |  | 22,049,295 |  |  |  | 720,330 |
|  | $ | 52,747,885 |  |  | $ | 54,089,056 |  |  | $ | 67,412,465 |  |  | $ | 2,202,302 |

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