XML 145 R126.htm IDEA: XBRL DOCUMENT
v3.19.1

Other Intangible Assets - Summary of Carrying Amounts of Each Class of Other Intangible Assets (Detail) $ in Thousands, $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2018 USD ($) | Dec. 31, 2018 TWD ($) | Dec. 31, 2017 TWD ($) | Dec. 31, 2016 TWD ($)
Disclosure of detailed information about intangible assets [line items] |  |  |  |
Beginning balance |  | $ 1,406,865 |  |
Additions | $ 17,565 | 537,659 | $ 277,825 | $ 675,144
Amortization expense | 78,486 | 2,402,450 | 457,666 | 508,823
Ending balance | 1,009,399 | 30,897,700 | 1,406,865 |
Cost [member] |  |  |  |
Disclosure of detailed information about intangible assets [line items] |  |  |  |
Beginning balance | 169,563 | 5,190,328 | 5,174,700 | 4,601,416
Additions | 17,565 | 537,659 | 277,825 | 675,144
Disposals or derecognization | (3,254) | (99,589) | (212,317) | (122,946)
Reclassification |  |  |  | 786
Acquisition through business combinations | 1,029,326 | 31,507,668 |  | 105,509
Effect of foreign currency exchange differences | 162 | 4,969 | (49,880) | (85,209)
Ending balance | 1,213,362 | 37,141,035 | 5,190,328 | 5,174,700
Accumulated depreciation and amortization [Member] |  |  |  |
Disclosure of detailed information about intangible assets [line items] |  |  |  |
Beginning balance | 123,603 | 3,783,463 | 3,557,439 | 3,219,323
Amortization expense | 78,485 | 2,402,450 | 457,666 | 508,823
Disposals or derecognization | (3,249) | (99,433) | (196,224) | (101,174)
Reclassification |  |  |  | 786
Acquisition through business combinations | 5,008 | 153,282 |  | 506
Effect of foreign currency exchange differences | 116 | 3,573 | (35,418) | (70,825)
Ending balance | 203,963 | 6,243,335 | 3,783,463 | 3,557,439
Customer relationships [Member] |  |  |  |
Disclosure of detailed information about intangible assets [line items] |  |  |  |
Beginning balance |  | 113,776 |  |
Ending balance | 338,673 | 10,366,797 | 113,776 |
Customer relationships [Member] | Cost [member] |  |  |  |
Disclosure of detailed information about intangible assets [line items] |  |  |  |
Beginning balance | 29,913 | 915,636 | 915,636 | 915,636
Disposals or derecognization |  |  |  | (41,099)
Acquisition through business combinations | 359,359 | 11,000,000 |  | 41,099
Ending balance | 389,272 | 11,915,636 | 915,636 | 915,636
Customer relationships [Member] | Accumulated depreciation and amortization [Member] |  |  |  |
Disclosure of detailed information about intangible assets [line items] |  |  |  |
Beginning balance | 26,196 | 801,860 | 721,547 | 641,234
Amortization expense | 24,403 | 746,979 | 80,313 | 121,412
Disposals or derecognization |  |  |  | (41,099)
Ending balance | 50,599 | 1,548,839 | 801,860 | 721,547
Computer software [Member] |  |  |  |
Disclosure of detailed information about intangible assets [line items] |  |  |  |
Beginning balance |  | 864,331 |  |
Ending balance | 37,886 | 1,159,682 | 864,331 |
Computer software [Member] | Cost [member] |  |  |  |
Disclosure of detailed information about intangible assets [line items] |  |  |  |
Beginning balance | 120,433 | 3,686,452 | 3,552,229 | 3,338,360
Additions | 17,278 | 528,883 | 265,497 | 372,188
Disposals or derecognization | (3,115) | (95,358) | (83,595) | (80,537)
Acquisition through business combinations | 8,980 | 274,868 |  |
Effect of foreign currency exchange differences | 202 | 6,200 | (47,679) | (77,782)
Ending balance | 143,778 | 4,401,045 | 3,686,452 | 3,552,229
Computer software [Member] | Accumulated depreciation and amortization [Member] |  |  |  |
Disclosure of detailed information about intangible assets [line items] |  |  |  |
Beginning balance | 92,196 | 2,822,121 | 2,608,702 | 2,385,038
Amortization expense | 12,203 | 373,536 | 316,580 | 345,836
Disposals or derecognization | (3,110) | (95,202) | (72,481) | (58,765)
Acquisition through business combinations | 4,502 | 137,799 |  |
Effect of foreign currency exchange differences | 101 | 3,109 | (30,680) | (63,407)
Ending balance | 105,892 | 3,241,363 | 2,822,121 | 2,608,702
Patents and acquired specific technology [Member] |  |  |  |
Disclosure of detailed information about intangible assets [line items] |  |  |  |
Beginning balance |  | 319,402 |  |
Ending balance | 629,065 | 19,255,669 | 319,402 |
Patents and acquired specific technology [Member] | Cost [member] |  |  |  |
Disclosure of detailed information about intangible assets [line items] |  |  |  |
Beginning balance | 12,724 | 389,486 | 514,443 | 154,082
Additions |  |  |  | 301,351
Disposals or derecognization | (8) | (231) | (123,744) | (1,310)
Reclassification |  |  |  | 786
Acquisition through business combinations | 659,915 | 20,200,000 |  | 64,380
Effect of foreign currency exchange differences | (29) | (899) | (1,213) | (4,846)
Ending balance | 672,602 | 20,588,356 | 389,486 | 514,443
Patents and acquired specific technology [Member] | Accumulated depreciation and amortization [Member] |  |  |  |
Disclosure of detailed information about intangible assets [line items] |  |  |  |
Beginning balance | 2,290 | 70,084 | 155,216 | 138,386
Amortization expense | 41,271 | 1,263,309 | 43,493 | 24,154
Disposals or derecognization | (8) | (231) | (123,743) | (1,310)
Reclassification |  |  |  | 786
Acquisition through business combinations |  |  |  | 483
Effect of foreign currency exchange differences | (16) | (475) | (4,882) | (7,283)
Ending balance | 43,537 | 1,332,687 | 70,084 | 155,216
Others [Member] |  |  |  |
Disclosure of detailed information about intangible assets [line items] |  |  |  |
Beginning balance |  | 109,356 |  |
Ending balance | 3,775 | 115,552 | 109,356 |
Others [Member] | Cost [member] |  |  |  |
Disclosure of detailed information about intangible assets [line items] |  |  |  |
Beginning balance | 6,493 | 198,754 | 192,392 | 193,338
Additions | 287 | 8,776 | 12,328 | 1,605
Disposals or derecognization | (131) | (4,000) | (4,978) |
Acquisition through business combinations | 1,072 | 32,800 |  | 30
Effect of foreign currency exchange differences | (11) | (332) | (988) | (2,581)
Ending balance | 7,710 | 235,998 | 198,754 | 192,392
Others [Member] | Accumulated depreciation and amortization [Member] |  |  |  |
Disclosure of detailed information about intangible assets [line items] |  |  |  |
Beginning balance | 2,921 | 89,398 | 71,974 | 54,665
Amortization expense | 608 | 18,626 | 17,280 | 17,421
Disposals or derecognization | (131) | (4,000) |  |
Acquisition through business combinations | 506 | 15,483 |  | 23
Effect of foreign currency exchange differences | 31 | 939 | 144 | (135)
Ending balance | $ 3,935 | $ 120,446 | $ 89,398 | $ 71,974

X
- Definition The increase in intangible assets other than goodwill resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2018-01-01 -Paragraph 118 -Subparagraph e -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=38&date=2018-03-01&anchor=para_118_e_i&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of additions to intangible assets other than goodwill, other than those acquired through business combinations. [Refer: Business combinations [member]; Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2018-01-01 -Paragraph 118 -Subparagraph e -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=38&date=2018-03-01&anchor=para_118_e_i&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of amortisation of intangible assets other than goodwill. [Refer: Depreciation and amortisation expense; Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2018-01-01 -Paragraph 118 -Subparagraph e -Clause vi -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=38&date=2018-03-01&anchor=para_118_e_vi&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfIntangibleAssetsLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The decrease in intangible assets other than goodwill resulting from disposals and retirements. [Refer: Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2018-01-01 -Paragraph 118 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=38&date=2018-03-01&anchor=para_118_e&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_DisposalsAndRetirementsIntangibleAssetsOtherThanGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The increase (decrease) in intangible assets other than goodwill resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2018-01-01 -Paragraph 118 -Subparagraph e -Clause vii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=38&date=2018-03-01&anchor=para_118_e_vii&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The increase (decrease) in intangible assets other than goodwill resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2018-01-01 -Paragraph 118 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=38&date=2018-03-01&anchor=para_118_e&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsOtherThanGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2018-01-01 -Paragraph 118 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=38&date=2018-03-01&anchor=para_118_e&doctype=Standard -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 54 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_54_c&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_IntangibleAssetsOtherThanGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_CustomerrelatedIntangibleAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_ComputerSoftwareMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_OtherIntangibleAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |