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Investment Properties | 12 Months Ended
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Dec. 31, 2018
Text block [abstract] |
Investment Properties |
| 17. | INVESTMENT PROPERTIES
|  | Land |  | Buildings and improvements |  | Total
|  | NT$ |  | NT$ |  | NT$
Cost |  |  |  |  |  |
Balance at January 1, 2017 |  | $ | - |  |  | $ | - |  |  | $ | - |
Additions |  |  | - |  |  |  | 186,535 |  |  |  | 186,535 |
Disposals |  |  | - |  |  |  | (342 | ) |  |  | (342 | )
Transferred from inventories related to real estate business and property, plant and equipment |  |  | 35,965 |  |  |  | 8,114,110 |  |  |  | 8,150,075 |
Effects of foreign currency exchange differences |  |  | - |  |  |  | 106,482 |  |  |  | 106,482 |
Balance at December 31, 2017 |  | $ | 35,965 |  |  | $ | 8,406,785 |  |  | $ | 8,442,750 |
Accumulated depreciation and impairment |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2017 |  | $ | - |  |  | $ | - |  |  | $ | - |
Depreciation expenses |  |  | - |  |  |  | 122,231 |  |  |  | 122,231 |
Disposals |  |  | - |  |  |  | (161 | ) |  |  | (161 | )
Transferred from property, plant and equipment |  |  | - |  |  |  | 199,745 |  |  |  | 199,745 |
Effects of foreign currency exchange differences |  |  | - |  |  |  | 1,499 |  |  |  | 1,499 |
Balance at December 31, 2017 |  | $ | - |  |  | $ | 323,314 |  |  | $ | 323,314 |
Carrying amount at December 31, 2017 |  | $ | 35,965 |  |  | $ | 8,083,471 |  |  | $ | 8,119,436 |
|  | Land |  | Buildings and improvements |  | Total
|  | NT$ |  | NT$ |  | NT$
Cost |  |  |  |  |  |
Balance at January 1, 2018 |  | $ | 35,965 |  |  | $ | 8,406,785 |  |  | $ | 8,442,750 |
Additions |  |  | - |  |  |  | 125,853 |  |  |  | 125,853 |
Transferred from property, plant and equipment |  |  | - |  |  |  | 14,891 |  |  |  | 14,891 |
Effects of foreign currency exchange differences |  |  | - |  |  |  | (137,739 | ) |  |  | (137,739 | )
Balance at December 31, 2018 |  | $ | 35,965 |  |  | $ | 8,409,790 |  |  | $ | 8,445,755 |
Accumulated depreciation and impairment |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2018 |  | $ | - |  |  | $ | 323,314 |  |  | $ | 323,314 |
Depreciation expenses |  |  | - |  |  |  | 392,667 |  |  |  | 392,667 |
Transferred from property, plant and equipment |  |  | - |  |  |  | 265 |  |  |  | 265 |
Effects of foreign currency exchange differences |  |  | - |  |  |  | (8,870 | ) |  |  | (8,870 | )
Balance at December 31, 2018 |  | $ | - |  |  | $ | 707,376 |  |  | $ | 707,376 |
Carrying amount at December 31, 2018 |  | $ | 35,965 |  |  | $ | 7,702,414 |  |  | $ | 7,738,379 |
|  | Land |  | Buildings and improvements |  | Total
|  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4)
Cost |  |  |  |  |  |
Balance at January 1, 2018 |  | $ | 1,175 |  |  | $ | 274,642 |  |  | $ | 275,817 |
Additions |  |  | - |  |  |  | 4,111 |  |  |  | 4,111 |
Transferred from property, plant and equipment |  |  | - |  |  |  | 487 |  |  |  | 487 |
Effects of foreign currency exchange differences |  |  | - |  |  |  | (4,500 | ) |  |  | (4,500 | )
Balance at December 31, 2018 |  | $ | 1,175 |  |  | $ | 274,740 |  |  | $ | 275,915 |
Accumulated depreciation and impairment |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2018 |  | $ | - |  |  | $ | 10,562 |  |  | $ | 10,562 |
Depreciation expenses |  |  | - |  |  |  | 12,828 |  |  |  | 12,828 |
Transferred from property, plant and equipment |  |  | - |  |  |  | 9 |  |  |  | 9 |
Effects of foreign currency exchange differences |  |  | - |  |  |  | (290 | ) |  |  | (290 | )
Balance at December 31, 2018 |  | $ | - |  |  | $ | 23,109 |  |  | $ | 23,109 |
Carrying amount at December 31, 2018 |  | $ | 1,175 |  |  | $ | 251,631 |  |  | $ | 252,806 |
The investment properties were depreciated on a straight-line basis over the following useful lives:
Main buildings |  | 10-40 years
Others |  | 3-20 years
The fair value of the investment properties was approximately NT$11,560,440 thousand and NT$11,764,829 thousand (US$384,346 thousand) as of December 31, 2017 and 2018, respectively, which was measured using the market approach and the income approach based on level 3 inputs by independent professional appraisers. The significant unobservable inputs were discounted rates. Investment properties are held under freehold interests. Refer to Note 38 for the carrying amount of the investment properties that had been pledged by the Group to secure borrowings.

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- Definition The entire disclosure for investment property. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2018-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=40&date=2018-03-01&anchor=sect_Disclosure&doctype=Standard -URIDate 2018-03-16 + Details
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