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Goodwill (Tables) | 12 Months Ended
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Dec. 31, 2018
Text block [abstract] |
Summary of Goodwill |
|  | Cost |  | Accumulated impairment |  | Carrying amount
|  | NT$ |  | NT$ |  | NT$
Balance at January 1, 2016 |  | $ | 12,495,515 |  |  | $ | 1,988,996 |  |  | $ | 10,506,519 |
Acquisitions through business combinations (Note 30) |  |  | 15,323 |  |  |  | - |  |  |  | 15,323 |
Effect of foreign currency exchange differences |  |  | (31,533 | ) |  |  | - |  |  |  | (31,533 | )
Balance at December 31, 2016 |  |  | 12,479,305 |  |  |  | 1,988,996 |  |  |  | 10,490,309 |
Impairment losses recognized |  |  | - |  |  |  | 425,117 |  |  |  | (425,117 | )
Effect of foreign currency exchange differences |  |  | (130,698 | ) |  |  | - |  |  |  | (130,698 | )
Balance at December 31, 2017 |  |  | 12,348,607 |  |  |  | 2,414,113 |  |  |  | 9,934,494 |
|  | Cost |  | Accumulated impairment |  | Carrying amount
|  | NT$ |  | NT$ |  | NT$
Acquisition through business combinations (Note 30) |  | $ | 39,990,231 |  |  | $ | - |  |  | $ | 39,990,231 |
Effect of foreign currency exchange differences |  |  | 49,721 |  |  |  | - |  |  |  | 49,721 |
Balance at December 31, 2018 |  | $ | 52,388,559 |  |  | $ | 2,414,113 |  |  | $ | 49,974,446 |
|  | Cost |  | Accumulated impairment |  | Carrying amount
|  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4)
Balance at January 1, 2018 |  | $ | 403,418 |  |  | $ | 78,867 |  |  | $ | 324,551 |
Acquisition through business combinations (Note 30) |  |  | 1,306,443 |  |  |  | - |  |  |  | 1,306,443 |
Effect of foreign currency exchange differences |  |  | 1,624 |  |  |  | - |  |  |  | 1,624 |
Balance at December 31, 2018 |  | $ | 1,711,485 |  |  | $ | 78,867 |  |  | $ | 1,632,618 |
Summary of Carrying Amounts of Goodwill Allocated to Cash-generating Units | The carrying amounts of goodwill allocated to cash-generating units were as follows:
|  | December 31
|  | 2017 |  | 2018
Cash-generating units |  | NT$ |  | NT$ |  | US$ (Note 4)
Packaging segment |  | $ | 1,362,724 |  |  | $ | 35,729,371 |  |  | $ | 1,167,245 |
Testing segment |  |  | 7,775,581 |  |  |  | 13,448,886 |  |  |  | 439,362 |
Others |  |  | 796,189 |  |  |  | 796,189 |  |  |  | 26,011 |
|  | $ | 9,934,494 |  |  | $ | 49,974,446 |  |  | $ | 1, 632,618 |

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- Definition The disclosure of information for cash-generating units. [Refer: Cash-generating units [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2018-01-01 -Paragraph 134 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=36&date=2018-03-01&anchor=para_134&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition The disclosure of the reconciliation of changes in goodwill. [Refer: Goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2018-01-01 -Paragraph B67 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=3&date=2018-03-01&anchor=para_B67_d&doctype=Appendix&seq=2 -URIDate 2018-03-16 + Details
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