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Profit Before Income Tax | 12 Months Ended
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Dec. 31, 2018
Text block [abstract] |
Profit Before Income Tax |
| 26. | PROFIT BEFORE INCOME TAX
| 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 |
| 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 |
| 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 |
| 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 |
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
| 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 |
| 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 |
| 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 |
| h. | Employees’ compensation and the remuneration to directors
The Articles stipulates to distribute employees’ compensation and remuneration of directors at the rates in 0.01%-1.00% and no higher than 0.75%, respectively, of net profit before income tax, employees’ compensation and remuneration of directors. For the period from April 30, 2018 to December 31, 2018, the employees’ compensation and the remuneration of directors were NT$45,430 thousand (US$1,484 thousand) and NT$34,073 thousand (US$1,113 thousand) which were accrued based on 0.20% and 0.15%, respectively, of net profit before income tax, employees’ compensation and remuneration to directors. If there is a change in the proposed amounts after the consolidated financial statement authorized for issue, the differences are recorded as a change in accounting estimate and will be adjusted in the following year.

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