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Borrowings | 12 Months Ended
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Dec. 31, 2018
Text block [abstract] |
Borrowings |
| 21. | BORROWINGS
| a. | Short-term borrowings
Bank loans Short-term borrowings mainly represented unsecured revolving bank loans with annual interest rates at 0.80%-4.79% and 0.76%-5.10% as of December 31, 2017 and 2018, respectively.
| b. | Long-term borrowings
| 1) | Bank loans
|  | December 31
|  | 2017 |  | 2018
|  | NT$ |  | NT$ |  | US$ (Note 4)
Working capital bank loans |  |  |  |  |  |
Syndicated bank loans - repayable through May 2019 to May 2023, annual interest rates were 2.61% -2.70% and 1.80% as of December 31, 2017 and 2018, respectively |  | $ | 4,761,600 |  |  | $ | 55,000,000 |  |  | $ | 1,796,798 |
Others - repayable through February 2019 to October 2023, annual interest rates were 0.93%-2.10% and 0.75%-3.77% as of December 31, 2017 and 2018, respectively |  |  | 23,941,947 |  |  |  | 75,533,354 |  |  |  | 2,467,604 |
Mortgage loans |  |  |  |  |  |  |  |  |  |  |  |
Repayable through July 2019 to June 2023, annual interest rates were 4.95%-5.39% and 5.39% as of December 31, 2017 and 2018 |  |  | 4,705,149 |  |  |  | 4,393,826 |  |  |  | 143,542 |
|  |  | 33,408,696 |  |  |  | 134,927,180 |  |  |  | 4,407,944 |
Less: unamortized arrangement fee |  |  | 1,200 |  |  |  | 128,083 |  |  |  | 4,184 |
|  |  | 33,407,496 |  |  |  | 134,799,097 |  |  |  | 4,403,760 |
Less: current portion |  |  | 8,261,625 |  |  |  | 10,779,034 |  |  |  | 352,141 |
|  | $ | 25,145,871 |  |  | $ | 124,020,063 |  |  | $ | 4,051,619 |
Pursuant to some of the above working capital bank loans agreements, the Company and its subsidiaries should maintain certain financial covenants including current ratio, leverage ratio, tangible net assets and interest coverage ratio. Such financial ratios are calculated based on each of their annual audited consolidated financial statements or semi-annual reviewed consolidated financial statements. The Company and its subsidiaries were in compliance with all of the financial covenants as of December 31, 2017 and 2018.
| 2) | Long-term bills payable
|  | December 31
|  | 2017 |  | 2018
|  | NT$ |  | NT$ |  | US$ (Note 4)
China Bills Finance Corporation, repayable in February 2020, annual interest rate were 0.96% and 0.99% as of December 31, 2017 and 2018, respectively |  | $ | 1,000,000 |  |  | $ | 1,000,000 |  |  | $ | 32,669 |
International Bills Finance Corporation, repayable in March 2020, annual interest rate were 0.96% and %1.00% as of December 31, 2017 and 2018, respectively |  |  | 1,000,000 |  |  |  | 1,000,000 |  |  |  | 32,669 |
Ta Ching Bills Finance Corporation, repayable in January 2020, annual interest rates was 0.98% as of December 31, 2018 |  |  | - |  |  |  | 1,100,000 |  |  |  | 35,936 |
|  |  | 2,000,000 |  |  |  | 3,100,000 |  |  |  | 101,274 |
Less: unamortized discounts |  |  | 868 |  |  |  | 768 |  |  |  | 25 |
|  | $ | 1,999,132 |  |  | $ | 3,099,232 |  |  | $ | 101,249 |

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- Definition The disclosure of borrowings. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_10_e&doctype=Standard -URIDate 2018-03-16 + Details
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