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Assets Pledged as Collateral or for Security | 12 Months Ended
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Dec. 31, 2018
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Assets Pledged as Collateral or for Security | 38. ASSETS PLEDGED AS COLLATERAL OR FOR SECURITY The following assets were provided as collateral for bank borrowings and the tariff guarantees of imported raw materials:
|  | December 31
|  | 2017 |  | 2018
|  | NT$ |  | NT$ |  | US$ (Note 4)
Inventories related to real estate business |  | $ | 4,822,043 |  |  | $ | 4,796,126 |  |  | $ | 156,685 |
Investment properties |  |  | 7,151,382 |  |  |  | 6,680,017 |  |  |  | 218,230 |
Land use rights (long-term prepayments for lease) |  |  | 6,813,751 |  |  |  | 6,515,576 |  |  |  | 212,858 |
Other financial assets (including current and non-current) |  |  | 66,726 |  |  |  | 496,902 |  |  |  | 16,233 |
|  | $ | 18,853,902 |  |  | $ | 18,488,621 |  |  | $ | 604,006 |

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- Definition The disclosure of assets and liabilities used as collateral. + 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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