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Application of New and Revised International Financial Reporting Standards as Issued by the International Accounting Standards Board ("IASB") ( Collectively, "IFRSs") | 12 Months Ended
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Dec. 31, 2018
Text block [abstract] |
Application of New and Revised International Financial Reporting Standards as Issued by the International Accounting Standards Board ("IASB") ( Collectively, "IFRSs") |
| 3. | APPLICATION OF NEW AND REVISED INTERNATIONAL FINANCIAL REPORTING STANDARDS AS ISSUED BY THE INTERNATIONAL ACCOUNTING STANDARDS BOARD (“IASB”) (collectively, “IFRSs”)
| a. | Amendments to IFRSs that are mandatorily effective for the current year
In the current year, the Group has applied the following new, revised or amended standards and interpretations that have been issued and effective:
New, Revised or Amended Standards and Interpretations |  | Effective Date Issued by IASB (Note 1)
Amendments to IFRS 2 |  | Classification and Measurement of Share-based Payment Transactions |  | January 1, 2018
IFRS 9 |  | Financial Instruments |  | January 1, 2018
Amendments to IFRS 9 and IFRS 7 |  | Mandatory Effective Date of IFRS 9 and Transition Disclosures |  | January 1, 2018
IFRS 15 |  | Revenue from Contracts with Customers |  | January 1, 2018
Amendments to IFRS 15 |  | Clarifications to IFRS15 Revenue from Contracts with Customers |  | January 1, 2018
Amendments to IAS 40 |  | Transfers of investment property |  | January 1, 2018
IFRIC 22 |  | Foreign Currency Transactions and Advance Consideration |  | January 1, 2018
| Note 1: | The aforementioned new, revised or amended standards and interpretations are effective for annual period beginning on or after the effective dates, unless specified otherwise.
Except for the following, the initial application of the aforementioned new, revised or amended standards and interpretations did not have effect on the Group’s accounting policies..
| 1) | IFRS 9 “Financial Instruments” and related amendments
IFRS 9 supersedes IAS 39 “Financial Instruments: Recognition and Measurement”, with consequential amendments to IFRS 7 “Financial Instruments: Disclosures” and other standards. IFRS 9 sets out the requirements for classification, measurement and impairment of financial assets and hedge accounting. Refer to Note 4 for information relating to the relevant accounting policies. The requirements for classification, measurement and impairment of financial assets have been applied retrospectively from January 1, 2018, and the requirements for hedge accounting have been applied prospectively. IFRS 9 is not applicable to items that have already been derecognized as of December 31, 2017. The impact of adoption on the consolidated financial statements was not material. Classification, measurement and impairment of financial assets On the basis of the facts and circumstances that existed as of January 1, 2018, the Group has performed an assessment of the classification of recognized financial assets and has elected not to reflect the figures on a retrospective basis. The following table shows the original measurement categories and carrying amount under IAS 39 and the new measurement categories and carrying amount under IFRS 9 for each class of the Group’s financial assets and financial liabilities as of January 1, 2018.
|  | Measurement Category |  | Carrying Amount |  |
Financial Assets |  | IAS 39 |  | IFRS 9 |  | IAS 39 |  | IAS 39 |  | IFRS 9 |  | IFRS 9 |  | Remark
|  |  |  |  |  | NT$ |  | US$ (Note 4) |  | NT$ |  | US$ (Note 4) |  |
Cash and cash equivalents |  | Loans and receivables |  | Amortized cost |  | $ | 46,078,066 |  |  | $ | 1,505,327 |  |  | $ | 46,078,066 |  |  | $ | 1,505,327 |  |  |  |  |
Derivatives |  | Held for trading |  | Mandatorily at fair value through profit or loss (“FVTPL”) |  |  | 121,863 |  |  |  | 3,981 |  |  |  | 121,863 |  |  |  | 3,981 |  |  |  |  |
Equity instruments |  | Held for trading |  | Mandatorily at FVTPL |  |  | 4,410,732 |  |  |  | 144,094 |  |  |  | 4,410,732 |  |  |  | 144,094 |  |  |  |  |
|  | Available-for-sale |  | Mandatorily at FVTPL |  |  | 279,791 |  |  |  | 9,141 |  |  |  | 279,791 |  |  |  | 9,141 |  |  |  | b) |
|  | Available-for-sale |  | Fair value through other comprehensive income (“FVTOCI”) - equity instruments |  |  | 908,549 |  |  |  | 29,681 |  |  |  | 908,549 |  |  |  | 29,681 |  |  |  | a) |
Open-end mutual funds |  | Held for trading |  | Mandatorily at FVTPL |  |  | 589,976 |  |  |  | 19,274 |  |  |  | 589,976 |  |  |  | 19,274 |  |  |  |  |
|  | Available-for-sale |  | Mandatorily at FVTPL |  |  | 23,825 |  |  |  | 778 |  |  |  | 23,825 |  |  |  | 778 |  |  |  | b) |
Debt instruments |  | Designated as at FVTPL |  | Mandatorily at FVTPL |  |  | 100,496 |  |  |  | 3,283 |  |  |  | 100,496 |  |  |  | 3,283 |  |  |  |  |
|  | Other financial assets |  | FVTOCI - debt instruments |  |  | 1,000,000 |  |  |  | 32,669 |  |  |  | 1,080,000 |  |  |  | 35,283 |  |  |  | d) |
Time deposits with original maturity of over three months, pledged time deposits and guarantee deposits |  | Loans and receivables |  | Amortized cost |  |  | 405,520 |  |  |  | 13,248 |  |  |  | 405,520 |  |  |  | 13,248 |  |  |  | c) |
Trade receivables and other receivables |  | Loans and receivables |  | Amortized cost |  |  | 56,252,661 |  |  |  | 1,837,722 |  |  |  | 56,252,661 |  |  |  | 1,837,722 |  |  |  |  |
Financial Assets |  | IAS 39 Carrying Amount as of January 1, 2018 |  | Reclassifi- cations |  | Remea- surements |  | IFRS 9 Carrying Amount as of January 1, 2018 |  | Retained Earnings Effect on January 1, 2018 |  | Other Equity Effect on January 1, 2018 |  | Remark
|  | NT$ |  | NT$ |  | NT$ |  | NT$ |  | NT$ |  | NT$ |  |
FVTPL |  | $ | 5,223,067 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Add: Reclassification from available-for-sale (IAS 39) - required reclassification |  |  | - |  |  | $ | 303,616 |  |  | $ | - |  |  |  |  |  |  | $ | 110,648 |  |  | $ | (110,648 | ) |  | b)
|  |  | 5,223,067 |  |  |  | 303,616 |  |  |  | - |  |  | $ | 5,526,683 |  |  |  | 110,648 |  |  |  | (110,648 | ) |  |
FVTOCI |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt instruments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Add: Reclassification from other financial assets |  |  | - |  |  |  | 1,000,000 |  |  |  | 80,000 |  |  |  |  |  |  |  | - |  |  |  | 80,000 |  |  | d)
Equity instruments Add: Reclassification from available-for-sale (IAS 39) |  |  | - |  |  |  | 908,549 |  |  |  | - |  |  |  |  |  |  |  | 417,398 |  |  |  | (417,398 | ) |  | a)
|  |  | - |  |  |  | 1,908,549 |  |  |  | 80,000 |  |  |  | 1,988,549 |  |  |  | 417,398 |  |  |  | (337,398 | ) |  |
Investments accounted for using the equity method |  |  | 48,753,751 |  |  |  | - |  |  |  | (2,586 | ) |  |  | 48,751,165 |  |  |  | (163,579 | ) |  |  | 160,993 |  |  |
|  | $ | 53,976,818 |  |  | $ | 2,212,165 |  |  | $ | 77,414 |  |  | $ | 56,266,397 |  |  | $ | 364,467 |  |  | $ | (287,053 | ) |  |
Financial Assets |  | IAS 39 Carrying Amount as of January 1, 2018 |  | Reclassifi- cations |  | Remea- surements |  | IFRS 9 Carrying Amount as of January 1, 2018 |  | Retained Earnings Effect on January 1, 2018 |  | Other Equity Effect on January 1, 2018 |  | Remark
|  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4) |  |
FVTPL |  | $ | 170,633 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Add: Reclassification from available-for-sale (IAS 39) - required reclassification |  |  | - |  |  | $ | 9,919 |  |  | $ | - |  |  |  |  |  |  | $ | 3,615 |  |  | $ | (3,615 | ) |  | b)
|  |  | 170,633 |  |  |  | 9,919 |  |  |  | - |  |  | $ | 180,551 |  |  |  | 3,615 |  |  |  | (3,615 | ) |  |
FVTOCI |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt instruments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Add: Reclassification from other financial assets |  |  | - |  |  |  | 32,669 |  |  |  | 2,614 |  |  |  |  |  |  |  | - |  |  |  | 2,614 |  |  | d)
Equity instruments Add: Reclassification from available-for-sale (IAS 39) |  |  | - |  |  |  | 29,682 |  |  |  | - |  |  |  |  |  |  |  | 13,636 |  |  |  | (13,636 | ) |  | a)
|  |  | - |  |  |  | 62,351 |  |  |  | 2,614 |  |  |  | 64,964 |  |  |  | 13,636 |  |  |  | (11,022 | ) |  |
Investments accounted for using the equity method |  |  | 1,592,739 |  |  |  | - |  |  |  | (85 | ) |  |  | 1,592,655 |  |  |  | (5,344 | ) |  |  | 5,259 |  |  |
|  | $ | 1,763,372 |  |  | $ | 72,270 |  |  | $ | 2,529 |  |  | $ | 1,838,170 |  |  | $ | 11,907 |  |  | $ | (9,378 | ) |  |
| a) | Unquoted shares and limited partnership classified as available-for-sale are designated as at FVTOCI and the changes in fair value accumulated in other equity are transferred directly to retained earnings instead of being reclassified to profit or loss on disposal. Impairment losses previously recognized and accumulated in retained earnings are adjusted by the Group to record an increase in retained earnings and a decrease in other equity, unrealized gains or losses on financial assets at fair value through other comprehensive income, since no subsequent impairment assessment is required under IFRS 9;
| b) | Quoted shares classified as available-for-sale are classified as at fair value through profit or loss under IFRS 9. Open-end mutual funds classified as available-for-sale are classified as at fair value through profit or loss under IFRS 9 because the contractual cash flows are not solely payments of principal and interest on the principal outstanding and they are not equity instruments. The Group reclassifies unrealized gains or losses on available-for-sale financial assets in other equity to retained earnings;
| c) | Time deposits with original maturity of over three months, pledged time deposits and guarantee deposits are classified as measured at amortized cost under IFRS 9 because, on initial recognition, the contractual cash flows that are solely payments of principal and interest on the principal outstanding and these investments are held within a business model whose objective is to collect the contractual cash flows; and
| d) | Debt investments with no active market are classified as at fair value through other comprehensive income under IFRS 9, because, on initial recognition, the contractual cash flows that are solely payments of principal and interest on the principal outstanding and these investments are held within a business model whose objective is achieved both by collecting contractual cash flows and selling financial assets. The Group adjusts those debt investments and other equity, unrealized gains or losses on financial assets at fair value through other comprehensive income, based on their fair value.
| 2) | IFRS 15 “Revenue from Contracts with Customers” and related amendment
IFRS 15 establishes principles for recognizing revenue that apply to all contracts with customers, and supersedes IAS 18 “Revenue”, IAS 11 “Construction Contracts” and a number of revenue-related interpretations. Refer to Note 4 for related accounting policies. Most of revenues generated from the goods manufactured by the Group’s operating segments in packaging and testing are changed to be recognized over time after the application of IFRS 15. Prior to the application of IFRS 15, the Group recognized revenues when the significant risks and rewards of ownership of inventories have been transferred to customers. The Group elected only to retrospectively apply IFRS 15 to contracts that were not complete as of January 1, 2018 and recognized the cumulative effect of retrospectively applying IFRS 15 in retained earnings on January 1, 2018. The impact of adoption on the consolidated financial statements was not material. The impact on assets, liabilities and equity as of January 1, 2018 from the initial application of IFRS 15 is set out below:
|  | IAS 18 Carrying Amount as of January 1, 2018 |  | Adjustments Arising from Initial Application |  | IFRS 15 Carrying Amount as of January 1, 2018
|  | NT$ |  | NT$ |  | NT$
Inventories |  | $ | 24,260,911 |  |  | $ | (1,381,778 | ) |  | $ | 22,879,133 |
Contract assets - current |  |  | - |  |  |  | 1,971,107 |  |  |  | 1,971,107 |
Investments accounted for using the equity method |  |  | 48,753,751 |  |  |  | 40,139 |  |  |  | 48,793,890 |
Deferred tax assets |  |  | 4,001,821 |  |  |  | (7,287 | ) |  |  | 3,994,534 |
Total effect on assets |  | $ | 77,016,483 |  |  | $ | 622,181 |  |  | $ | 77,638,664 |
Current tax liabilities |  | $ | 7,619,328 |  |  | $ | 5,078 |  |  | $ | 7,624,406 |
Deferred tax liabilities |  |  | 4,961,487 |  |  |  | 90,071 |  |  |  | 5,051,558 |
Total effect on liabilities |  | $ | 12,580,815 |  |  | $ | 95,149 |  |  | $ | 12,675,964 |
Retained earnings |  | $ | 73,718,545 |  |  | $ | 521,849 |  |  | $ | 74,240,394 |
Non-controlling interests |  |  | 13,190,129 |  |  |  | 5,183 |  |  |  | 13,195,312 |
Total effect on equity |  | $ | 86,908,674 |  |  | $ | 527,032 |  |  | $ | 87,435,706 |
|  | IAS 18 Carrying Amount as of January 1, 2018 |  | Adjustments Arising from Initial Application |  | IFRS 15 Carrying Amount as of January 1, 2018
|  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4)
Inventories |  | $ | 792,581 |  |  | $ | (45,141 | ) |  | $ | 747,440 |
Contract assets - current |  |  | - |  |  |  | 64,394 |  |  |  | 64,394 |
Investments accounted for using the equity method |  |  | 1,592,739 |  |  |  | 1,311 |  |  |  | 1,594,050 |
|  | IAS 18 Carrying Amount as of January 1, 2018 |  | Adjustments Arising from Initial Application |  | IFRS 15 Carrying Amount as of January 1, 2018
|  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4)
Deferred tax assets |  | $ | 130,736 |  |  | $ | (238 | ) |  | $ | 130,498 |
Total effect on assets |  | $ | 2,516,056 |  |  | $ | 20,326 |  |  | $ | 2,536,382 |
Current tax liabilities |  | $ | 248,916 |  |  | $ | 166 |  |  | $ | 249,082 |
Deferred tax liabilities |  |  | 162,087 |  |  |  | 2,943 |  |  |  | 165,030 |
Total effect on liabilities |  | $ | 411,003 |  |  | $ | 3,109 |  |  | $ | 414,112 |
Retained earnings |  | $ | 2,408,316 |  |  | $ | 17,048 |  |  | $ | 2,425,364 |
Non-controlling interests |  |  | 430,909 |  |  |  | 169 |  |  |  | 431,078 |
Total effect on equity |  | $ | 2,839,225 |  |  | $ | 17,217 |  |  | $ | 2,856,442 |
Had the Group applied IAS 18 in the current year, the following adjustments should have been made to reflect the line items and balances under IFRS 15. Impact on assets, liabilities and equity as of December 31, 2018
|  | NT$ |  | US$ (Note 4)
Increase in inventories |  | $ | 2,313,269 |  |  | $ | 75,572 |
Decrease in contract assets - current |  |  | (4,498,500 | ) |  |  | (146,961 | )
Increase in trade receivables |  |  | 1,073,368 |  |  |  | 35,066 |
Decrease in investments accounted for using the equity method |  |  | (37,312 | ) |  |  | (1,219 | )
Increase in deferred tax assets |  |  | 26,389 |  |  |  | 862 |
Decrease in assets |  | $ | (1,122,786 | ) |  | $ | (36,680 | )
Decrease in current tax liabilities |  | $ | (47,028 | ) |  | $ | (1,536 | )
Decrease in deferred tax liabilities |  |  | (141,934 | ) |  |  | (4,637 | )
Decrease in liabilities |  | $ | (188,962 | ) |  | $ | (6,173 | )
Decrease in retained earnings |  | $ | (933,310 | ) |  | $ | (30,490 | )
Decrease in non-controlling interests |  |  | (514 | ) |  |  | (17 | )
Decrease in equity |  | $ | (933,824 | ) |  | $ | (30,507 | )
Impact on total comprehensive income for the year ended December 31, 2018
|  | NT$ |  | US$ (Note 4)
Decrease in operating revenues |  | $ | (475,155 | ) |  | $ | (15,523 | )
Decrease in operating costs |  | $ | (101,964 | ) |  | $ | (3,331 | )
Increase in share of profit of associates and joint ventures |  | $ | 2,828 |  |  | $ | 92 |
Decrease in income tax expense |  | $ | (81,908 | ) |  | $ | (2,676 | )
Decrease in net profit and total comprehensive income for the year |  | $ | (406,792 | ) |  | $ | (13,290 | )
Increase (decrease) in net profit and total comprehensive income attributable to: |  |  |  |  |  |  |  |
Owners of the Company |  | $ | (411,461 | ) |  | $ | (13,442 | )
Non-controlling interests |  |  | 4,669 |  |  |  | 152 |
|  | $ | (406,792 | ) |  | $ | (13,290 | )
Impact on earnings per share: |  |  |  |  |  |  |  |
Decrease in basic earnings per share |  | $ | (0.10 | ) |  | $ | (0.00 | )
Decrease in diluted earnings per share |  | $ | (0.10 | ) |  | $ | (0.00 | )
| b. | New, revised or amended standards and interpretations in issue but not yet effective
The Group has not applied the following new, revised or amended standards and interpretations that have been issued but are not yet effective:
New, Revised or Amended Standards and Interpretations |  | Effective Date Issued by IASB (Note 1)
Amendments to IFRSs |  | Annual Improvements to IFRSs 2015-2017 Cycle |  | January 1, 2019
Amendments to IFRS 9 |  | Prepayment Features with Negative Compensation |  | January 1, 2019
Amendments to IFRS 10 and IAS 28 |  | Sale or Contribution of Assets between an Investor and its Associate or Joint Venture |  | To be determined by IASB
IFRS 16 |  | Leases |  | January 1, 2019
Amendments to IAS 19 |  | Plan Amendment, Curtailment or Settlement |  | January 1, 2019 (Note 2)
Amendments to IAS 28 |  | Long-term Interests in Associate and Joint Venture |  | January 1, 2019
IFRIC 23 |  | Uncertainty over Income Tax Treatments |  | January 1, 2019
Amendments to IFRS 3 |  | Definition of a Business |  | January 1, 2020 (Note 3)
Amendments to IAS 1 and IAS 8 |  | Definition of Material |  | January 1, 2020 (Note 4)
Note 1: The aforementioned new, revised or amended standards and interpretations are effective for annual period beginning on or after the effective dates, unless specified otherwise. Note 2: The Group shall apply these amendments to plan amendments, curtailments or settlements occurring on or after January 1, 2019. Note 3: The Group shall apply these amendments to business combinations for which the acquisition date is on or after the beginning of the first annual period beginning on or after January 1, 2020 and to asset acquisitions that occur on or after the beginning of that period. Note 4: The Group shall apply these amendments prospectively for annual periods beginning on or after January 1, 2020.
| c. | Significant changes in accounting policy resulted from new, revised and amended standards and interpretations in issue but not yet effective
As of the date the consolidated financial statements were authorized for issue, the Group assessed that the application of the aforementioned new, revised or amended standards and interpretations will not have material impact on the Group’s financial position and financial performance.
| 1) | IFRS 16 “Leases”
IFRS 16 sets out the accounting standards for leases that will supersede IAS 17, IFRIC 4 and a number of related interpretations. Definition of a lease Upon initial application of IFRS 16, the Group will elect to apply IFRS 16 in determining whether contracts are, or contain, a lease only to contracts entered into (or changed) on or after January 1, 2019. Contracts identified as containing a lease under IAS 17 and IFRIC 4 will not be reassessed and will be accounted for in accordance with the transitional provisions under IFRS 16. Upon initial application of IFRS 16, if the Group is a lessee, it will recognize right-of-use assets, or investment properties if the right-of-use assets meet the definition of investment properties, and lease liabilities for all leases on the consolidated balance sheets except for those whose payments under low-value asset and short-term leases will be recognized as expenses on a straight-line basis. On the consolidated statements of comprehensive income, the Group should present the depreciation expense charged on the right-of-use assets separately from the interest expense accrued on the lease liabilities; interest is computed using the effective interest method. On the consolidated statements of cash flows, cash payments for the principal portion of the lease liabilities will be classified within financing activities; cash payments for the interest portion will be classified within operating activities. The application of IFRS 16 is not expected to have a material impact on the accounting of the Group as lessor. The Group anticipates applying IFRS 16 retrospectively with the cumulative effect of the initial application of this standard recognized on January 1, 2019. Comparative information will not be adjusted on a retrospective basis. The Group expects to apply the following practical expedients:
| a) | The Group will apply a single discount rate to a portfolio of leases with reasonably similar characteristics to measure lease liabilities.
| b) | The Group will account for those leases for which the lease term ends on or before December 31, 2019 as short-term leases.
| c) | The Group will exclude initial direct costs from the measurement of right-of-use assets on January 1, 2019.
| d) | The Group will use hindsight, such as in determining lease terms, to measure lease liabilities.
For leases currently classified as finance leases under IAS 17, the carrying amount of right-of-use assets and lease liabilities on January 1, 2019 will be determined as the carrying amount of the leased assets and finance lease payables as of December 31, 2018. Anticipated impact on assets, liabilities and equity as of January 1, 2019
|  | IAS 17 Carrying Amount as of December 31, 2018 |  | Adjustments Arising from Initial Application of IFRS 16 |  | IFRS 16 Carrying Amount as of January 1, 2019
|  | NT$ |  | NT$ |  | NT$
Other financial assets - current |  | $ | 6,539,467 |  |  | $ | (31 | ) |  | $ | 6,539,436 |
Other current assets |  |  | 3,773,384 |  |  |  | (385,014 | ) |  |  | 3,388,370 |
Long-term prepayments for lease |  |  | 10,764,835 |  |  |  | (10,764,835 | ) |  |  | - |
Property, plant and equipment |  |  | 214,592,588 |  |  |  | (277,079 | ) |  |  | 214,315,509 |
Right-of-use assets |  |  | - |  |  |  | 10,724,198 |  |  |  | 10,724,198 |
Investment properties |  |  | 7,738,379 |  |  |  | 6,599,225 |  |  |  | 14,337,604 |
Other financial assets - non-current |  |  | 1,044,294 |  |  |  | (2,747 | ) |  |  | 1,041,547 |
Other intangible assets |  |  | 30,897,700 |  |  |  | (59,667 | ) |  |  | 30,838,033 |
Total effect on assets |  | $ | 275,350,647 |  |  | $ | 5,834,050 |  |  | $ | 281,184,697 |
Obligation under leases - current |  | $ | - |  |  | $ | 490,085 |  |  | $ | 490,085 |
Other current liabilities |  |  | 5,984,156 |  |  |  | (17,144 | ) |  |  | 5,967,012 |
Obligation under leases - non-current |  |  | - |  |  |  | 5,598,071 |  |  |  | 5,598,071 |
Other current liabilities - non-current |  |  | 1,371,302 |  |  |  | (236,962 | ) |  |  | 1,134,340 |
Total effect on liabilities |  | $ | 7,355,458 |  |  | $ | 5,834,050 |  |  | $ | 13,189,508 |
|  | IAS 17 Carrying Amount as of December 31, 2018 |  | Adjustments Arising from Initial Application of IFRS 16 |  | IFRS 16 Carrying Amount as of January 1, 2019
|  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4)
Other financial assets - current |  | $ | 213,638 |  |  | $ | (1 | ) |  | $ | 213,637 |
Other current assets |  |  | 123,273 |  |  |  | (12,578 | ) |  |  | 110,695 |
Long-term prepayments for lease |  |  | 351,677 |  |  |  | (351,677 | ) |  |  | - |
Property, plant and equipment |  |  | 7,010,539 |  |  |  | (9,052 | ) |  |  | 7,001,487 |
Right-of-use assets |  |  | - |  |  |  | 350,349 |  |  |  | 350,349 |
Investment properties |  |  | 252,806 |  |  |  | 215,591 |  |  |  | 468,397 |
Other financial assets - non-current |  |  | 34,116 |  |  |  | (90 | ) |  |  | 34,026 |
Other intangible assets |  |  | 1,009,399 |  |  |  | (1,949 | ) |  |  | 1,007,450 |
Total effect on assets |  | $ | 8,995,448 |  |  | $ | 190,593 |  |  | $ | 9,168,041 |
Obligation under leases - current |  | $ | - |  |  | $ | 16,010 |  |  | $ | 16,010 |
Other current liabilities |  |  | 195,497 |  |  |  | (560 | ) |  |  | 194,937 |
Obligation under leases - non-current |  |  | - |  |  |  | 182,884 |  |  |  | 182,884 |
Other current liabilities - non-current |  |  | 44,799 |  |  |  | (7,741 | ) |  |  | 37,058 |
Total effect on liabilities |  | $ | 240,296 |  |  | $ | 190,593 |  |  | $ | 430,889 |
| 2) | Amendments to IAS 19 “Plan Amendment, Curtailment or Settlement”
The amendments stipulate that, if a plan amendment, curtailment or settlement occurs, the current service cost and the net interest for the remainder of the annual reporting period are determined using the actuarial assumptions used for the remeasurement of the net defined benefit liabilities (assets). In addition, the amendments clarify the effect of a plan amendment, curtailment or settlement on the requirements regarding the asset ceiling. The Group will apply the above amendments prospectively.

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- Definition The disclosure of the known or reasonably estimable information relevant to assessing the possible impact that the application of a new IFRS, that has been issued but is not yet effective, will have. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 8 -IssueDate 2018-01-01 -Paragraph 30 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=8&date=2018-03-01&anchor=para_30_b&doctype=Standard -URIDate 2018-03-16 + Details
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