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Financial Instruments (Tables) | 12 Months Ended
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Dec. 31, 2018
Statement [LineItems] |
Summary of Categories of Financial Instruments |
|  | December 31
|  | 2017 |  | 2018
|  | NT$ |  | NT$ |  | US$ (Note 4)
Financial assets |  |  |  |  |  |
FVTPL |  |  |  |  |  |
Designated as at FVTPL |  | $ | 100,496 |  |  | $ | - |  |  | $ | - |
Held for trading |  |  | 5,122,571 |  |  |  | - |  |  |  | - |
Mandatorily at FVTPL |  |  | - |  |  |  | 7,898,458 |  |  |  | 258,035 |
Available-for-sale financial assets |  |  | 1,212,165 |  |  |  | - |  |  |  | - |
Loans and receivables (Note 1) |  |  | 103,973,567 |  |  |  | - |  |  |  | - |
Measured at amortized cost (Note 1) |  |  | - |  |  |  | 139,866,736 |  |  |  | 4,569,314 |
FVTOCI |  |  |  |  |  |  |  |  |  |  |  |
Equity instruments |  |  | - |  |  |  | 580,399 |  |  |  | 18,961 |
Debt instruments |  |  | - |  |  |  | 1,016,924 |  |  |  | 33,222 |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |
FVTPL |  |  |  |  |  |  |  |  |  |  |  |
Held for trading |  |  | 677,430 |  |  |  | 36,655 |  |  |  | 1,197 |
Financial liabilities for hedging |  |  | - |  |  |  | 3,899,634 |  |  |  | 127,397 |
Measured at amortized cost (Note 2) |  |  | 139,561,999 |  |  |  | 286,035,732 |  |  |  | 9,344,520 |
Note 1: The balances included financial assets measured at amortized cost which comprise cash and cash equivalents, trade and other receivables and other financial assets. Note 2: The balances included financial liabilities measured at amortized cost which comprise short-term borrowings, trade and other payables, bonds payable and long-term borrowings.
Summary of Maturity Analysis for Non-derivative Financial Liabilities |
|  | On Demand or Less than 1 Month |  | 1 to 3 Months |  | 3 Months to 1 Year |  | 1 to 5 Years |  | More than 5 Years
|  | NT$ |  | NT$ |  | NT$ |  | NT$ |  | NT$
December 31, 2017 |  |  |  |  |  |  |  |  |  |
Non-derivative financial liabilities |  |  |  |  |  |  |  |  |  |
Non-interest bearing |  | $ | 30,695,797 |  |  | $ | 18,387,296 |  |  | $ | 4,549,468 |  |  | $ | 2,807 |  |  | $ | 176,199 |
Floating interest rate liabilities |  |  | 6,641,541 |  |  |  | 4,153,830 |  |  |  | 5,101,178 |  |  |  | 27,196,245 |  |  |  | 900,310 |
Fixed interest rate liabilities |  |  | 8,522,765 |  |  |  | 7,526,270 |  |  |  | 1,526,449 |  |  |  | 11,902,335 |  |  |  | 6,462,396 |
|  | $ | 45,860,103 |  |  | $ | 30,067,396 |  |  | $ | 11,177,095 |  |  | $ | 39,101,387 |  |  | $ | 7,538,905 |
December 31, 2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-derivative financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-interest bearing |  | $ | 33,156,044 |  |  | $ | 34,493,000 |  |  | $ | 6,899,093 |  |  | $ | 57,375 |  |  | $ | 196,523 |
Floating interest rate liabilities |  |  | 15,762,004 |  |  |  | 7,127,606 |  |  |  | 25,510,718 |  |  |  | 131,014,040 |  |  |  | - |
Fixed interest rate liabilities |  |  | 7,677,097 |  |  |  | 4,811,536 |  |  |  | 242,461 |  |  |  | 13,621,814 |  |  |  | 4,367,546 |
|  | $ | 56,595,145 |  |  | $ | 46,432,142 |  |  | $ | 32,652,272 |  |  | $ | 144,693,229 |  |  | $ | 4,564,069 |
|  | On Demand or Less than 1 Month |  | 1 to 3 Months |  | 3 Months to 1 Year |  | 1 to 5 Years |  | More than 5 Years
|  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4)
December 31, 2018 |  |  |  |  |  |  |  |  |  |
Non-derivative financial liabilities |  |  |  |  |  |  |  |  |  |
Non-interest bearing |  | $ | 1,083,177 |  |  | $ | 1,126,854 |  |  | $ | 225,387 |  |  | $ | 1,874 |  |  | $ | 6,420 |
Floating interest rate liabilities |  |  | 514,930 |  |  |  | 232,852 |  |  |  | 833,411 |  |  |  | 4,280,106 |  |  |  | - |
Fixed interest rate liabilities |  |  | 250,804 |  |  |  | 157,188 |  |  |  | 7,921 |  |  |  | 445,012 |  |  |  | 142,684 |
|  | $ | 1,848,911 |  |  | $ | 1,516,894 |  |  | $ | 1,066,719 |  |  | $ | 4,726,992 |  |  | $ | 149,104 |
Summary of Maturity Analysis for Derivative Financial Instruments |
On Demand or Less than 1 Month |  | 1 to 3 Months |  | 3 Months to 1 Year
|  | NT$ |  | NT$ |  | NT$
December 31, 2017 |  |  |  |  |  |
Net settled |  |  |  |  |  |
Forward exchange contracts |  | $ | (8,820 | ) |  | $ | - |  |  | $ | - |
Gross settled |  |  |  |  |  |  |  |  |  |  |  |
Forward exchange contracts |  |  |  |  |  |  |  |  |  |  |  |
Inflows |  | $ | 3,711,302 |  |  | $ | 2,169,093 |  |  | $ | 390,379 |
Outflows |  |  | (3,679,154 | ) |  |  | (2,138,635 | ) |  |  | (386,880 | )
|  |  | 32,148 |  |  |  | 30,458 |  |  |  | 3,499 |
Swap contracts |  |  |  |  |  |  |  |  |  |  |  |
Inflows |  |  | 12,116,531 |  |  |  | 14,434,880 |  |  |  | 36,676,224 |
Outflows |  |  | (12,189,576 | ) |  |  | (14,629,738 | ) |  |  | (36,452,398 | )
|  |  | (73,045 | ) |  |  | (194,858 | ) |  |  | 223,826 |
|  | $ | (40,897 | ) |  | $ | (164,400 | ) |  | $ | 227,325 |
December 31, 2018 |  |  |  |  |  |  |  |  |  |  |  |
Net settled |  |  |  |  |  |  |  |  |  |  |  |
Forward exchange contracts |  | $ | 2,040 |  |  | $ | 1,620 |  |  | $ | - |
Gross settled |  |  |  |  |  |  |  |  |  |  |  |
Forward exchange contracts |  |  |  |  |  |  |  |  |  |  |  |
Inflows |  | $ | 2,580,194 |  |  | $ | 466,489 |  |  | $ | - |
Outflows |  |  | (2,556,607 | ) |  |  | (460,725 | ) |  |  | - |
|  |  | 23,587 |  |  |  | 5,764 |  |  |  | - |
Swap contracts |  |  |  |  |  |  |  |  |  |  |  |
Inflows |  |  |  |  |  |  |  |  |  |  |  |
Outflows |  |  | 14,136,620 |  |  |  | 9,214,500 |  |  |  | 38,160,316 |
|  |  | (13,946,583 | ) |  |  | (8,650,320 | ) |  |  | (36,596,419 | )
|  |  | 190,037 |  |  |  | 564,180 |  |  |  | 1,563,897 |
|  | $ | 213,624 |  |  | $ | 569,944 |  |  | $ | 1,563,897 |
|  | On Demand or Less than 1 Month |  | 1 to 3 Months |  | 3 Months to 1 Year
|  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4)
December 31, 2018 |  |  |  |  |  |
Net settled |  |  |  |  |  |
Forward exchange contracts |  | $ | 67 |  |  | $ | 53 |  |  | $ | - |
|  | On Demand or Less than 1 Month |  | 1 to 3 Months |  | 3 Months to 1 Year
|  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4)
Gross settled |  |  |  |  |  |
Forward exchange contracts |  |  |  |  |  |
Inflows |  | $ | 84,293 |  |  | $ | 15,240 |  |  | $ | - |
Outflows |  |  | (83,522 | ) |  |  | (15,052 | ) |  |  | - |
|  |  | 771 |  |  |  | 188 |  |  |  | - |
Swap contracts |  |  |  |  |  |  |  |  |  |  |  |
Inflows |  |  | 461,830 |  |  |  | 301,029 |  |  |  | 1,246,662 |
Outflows |  |  | (455,622 | ) |  |  | (282,598 | ) |  |  | (1,195,571 | )
|  |  | 6,208 |  |  |  | 18,431 |  |  |  | 51,091 |
|  | $ | 6,979 |  |  | $ | 18,619 |  |  | $ | 51,091 |
Interest rate risk [member] |
Statement [LineItems] |
Summary of Interest Rate Risk | The carrying amounts of the Group’s financial assets and financial liabilities with exposure to interest rates at each balance sheet date were as follows:
|  | December 31
|  | 2017 |  | 2018
|  | NT$ |  | NT$ |  | US$ (Note 4)
Fair value interest rate risk |  |  |  |  |  |
Financial liabilities |  | $ | 17,552,955 |  |  | $ | 17,485,561 |  |  | $ | 571,237 |
Cash flow interest rate risk |  |  |  |  |  |  |  |  |  |  |  |
Financial assets |  |  | 39,880,736 |  |  |  | 32,942,747 |  |  |  | 1,076,209 |
Financial liabilities |  |  | 42,270,321 |  |  |  | 172,737,393 |  |  |  | 5,643,169 |
Level 3 of fair value hierarchy [member] |
Statement [LineItems] |
Summary of Financial Assets Measured at Level 3 Fair Value |
| 2) | Reconciliation of Level 3 fair value measurements of financial assets
For the years ended December 31, 2016 and 2017
|  | For the Year Ended December 31
|  | 2016 |  | 2017
|  | NT$ |  | NT$
Balance at January 1 |  | $ | 741,089 |  |  | $ | 904,790 |
Purchases |  |  | 495,928 |  |  |  | 2,649 |
Total gain or loss |  |  |  |  |  |  |  |
In profit or loss |  |  | (100,734 | ) |  |  | 28 |
In other comprehensive income |  |  | (202,565 | ) |  |  | 17,284 |
Disposals |  |  | (28,928 | ) |  |  | (16,202 | )
Balance at December 31 |  | $ | 904,790 |  |  | $ | 908,549 |
For the year ended December 31, 2018
|  | FVTPL |  | FVTOCI |  |
Financial Assets |  | Equity Instruments |  | Equity Instruments |  | Debt Instruments |  | Total
|  | NT$ |  | US$ (Note 4) |  | NT$ |  | US$ (Note 4) |  | NT$ |  | US$ (Note 4) |  | NT$ |  | US$ (Note 4)
Balance at January 1 (Note 3) |  | $ | - |  |  | $ | - |  |  | $ | 908,549 |  |  | $ | 29,681 |  |  | $ | 1,080,000 |  |  | $ | 35,283 |  |  | $ | 1,988,549 |  |  | $ | 64,964 |
Recognized in profit or loss |  |  | (2,313 | ) |  |  | (76 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (2,313 | ) |  |  | (76 | )
Recognized in other comprehensive income (included in unrealized losses on financial assets at FVTOCI) |  |  | - |  |  |  | - |  |  |  | (224,172 | ) |  |  | (7,323 | ) |  |  | (63,076 | ) |  |  | (2,061 | ) |  |  | (287,248 | ) |  |  | (9,384 | )
Purchases |  |  | 477,436 |  |  |  | 15,597 |  |  |  | 105,000 |  |  |  | 3,430 |  |  |  | - |  |  |  | - |  |  |  | 582,436 |  |  |  | 19,027 |
Disposals |  |  | - |  |  |  | - |  |  |  | (208,978 | ) |  |  | (6,827 | ) |  |  | - |  |  |  | - |  |  |  | (208,978 | ) |  |  | (6,827 | )
Balance at December 31 |  | $ | 475,123 |  |  | $ | 15,521 |  |  | $ | 580,399 |  |  | $ | 18,961 |  |  | $ | 1,016,924 |  |  | $ | 33,222 |  |  | $ | 2,072,446 |  |  | $ | 67,704 |
Fair value of financial instruments not measured at fair value but for which fair value is disclosed [member] |
Statement [LineItems] |
Summary of Fair Value of Financial Instruments | The carrying amounts and fair value of bonds payable as of December 31, 2017 and 2018, respectively, were as follows:
|  | Carrying Amount |  | Fair Value
|  | NT$ |  | US$ (Note 4) |  | NT$ |  | US$ (Note 4)
December 31, 2017 |  | $ | 23,142,780 |  |  |  |  |  |  | $ | 23,247,085 |  |  |  |  |
December 31, 2018 |  |  | 16,985,936 |  |  | $ | 554,915 |  |  |  | 17,126,752 |  |  | $ | 559,515 |
Measured at fair value on a recurring basis [member] |
Statement [LineItems] |
Summary of Fair Value of Financial Instruments |
1) | Fair value hierarchy
|  | Level 1 |  | Level 2 |  | Level 3 |  | Total
|  | NT$ |  | NT$ |  | NT$ |  | NT$
December 31, 2017 |  |  |  |  |  |  |  |
Financial assets at FVTPL |  |  |  |  |  |  |  |
Financial assets designated as at FVTPL |  |  |  |  |  |  |  |
Private-placement convertible bonds |  | $ | - |  |  | $ | 100,496 |  |  | $ | - |  |  | $ | 100,496 |
Derivative financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Forward exchange contracts |  |  | - |  |  |  | 61,325 |  |  |  | - |  |  |  | 61,325 |
Swap contracts |  |  | - |  |  |  | 60,538 |  |  |  | - |  |  |  | 60,538 |
Non-derivative financial assets held for trading |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Quoted ordinary shares |  |  | 4,410,732 |  |  |  | - |  |  |  | - |  |  |  | 4,410,732 |
Open-end mutual funds |  |  | 589,976 |  |  |  | - |  |  |  | - |  |  |  | 589,976 |
|  | $ | 5,000,708 |  |  | $ | 222,359 |  |  | $ | - |  |  | $ | 5,223,067 |
Available-for-sale financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Unquoted ordinary shares |  | $ | - |  |  | $ | - |  |  | $ | 662,477 |  |  | $ | 662,477 |
Limited Partnership |  |  | - |  |  |  | - |  |  |  | 246,072 |  |  |  | 246,072 |
Quoted ordinary shares |  |  | 279,791 |  |  |  | - |  |  |  | - |  |  |  | 279,791 |
Open-end mutual funds |  |  | 23,825 |  |  |  | - |  |  |  | - |  |  |  | 23,825 |
|  | $ | 303,616 |  |  | $ | - |  |  | $ | 908,549 |  |  | $ | 1,212,165 |
|  | Level 1 |  | Level 2 |  | Level 3 |  | Total
|  | NT$ |  | NT$ |  | NT$ |  | NT$
Financial liabilities at FVTPL |  |  |  |  |  |  |  |
Derivative financial liabilities |  |  |  |  |  |  |  |
Swap contracts |  | $ | - |  |  | $ | 652,107 |  |  | $ | - |  |  | $ | 652,107 |
Forward exchange contracts |  |  | - |  |  |  | 25,323 |  |  |  | - |  |  |  | 25,323 |
|  | $ | - |  |  | $ | 677,430 |  |  | $ | - |  |  | $ | 677,430 |
|  | Level 1 |  | Level 2 |  | Level 3 |  | Total
|  | NT$ |  | US$ (Note 4) |  | NT$ |  | US$ (Note 4) |  | NT$ |  | US$ (Note 4) |  | NT$ |  | US$ (Note 4)
December 31, 2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial assets at FVTPL |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Swap contracts |  | $ | - |  |  | $ | - |  |  | $ | 1,557,714 |  |  | $ | 50,889 |  |  | $ | - |  |  | $ | - |  |  | $ | 1,557,714 |  |  | $ | 50,889 |
Forward exchange contracts |  |  | - |  |  |  | - |  |  |  | 32,070 |  |  |  | 1,048 |  |  |  | - |  |  |  | - |  |  |  | 32,070 |  |  |  | 1,048 |
Non-derivative financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Quoted ordinary shares |  |  | 5,151,255 |  |  |  | 168,287 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 5,151,255 |  |  |  | 168,287 |
Open-end mutual funds |  |  | 581,800 |  |  |  | 19,007 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 581,800 |  |  |  | 19,007 |
Unquoted preferred shares |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 275,000 |  |  |  | 8,984 |  |  |  | 275,000 |  |  |  | 8,984 |
Private-placement funds |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 200,123 |  |  |  | 6,537 |  |  |  | 200,123 |  |  |  | 6,537 |
Hybrid financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Private-placement convertible bonds |  |  | - |  |  |  | - |  |  |  | 100,496 |  |  |  | 3,283 |  |  |  | - |  |  |  | - |  |  |  | 100,496 |  |  |  | 3,283 |
|  | $ | 5,733,055 |  |  | $ | 187,294 |  |  | $ | 1,690,280 |  |  | $ | 55,220 |  |  | $ | 475,123 |  |  | $ | 15,521 |  |  | $ | 7,898,458 |  |  | $ | 258,035 |
Financial assets at FVTOCI |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Investments in equity instruments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Unquoted shares |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 540,730 |  |  | $ | 17,665 |  |  | $ | 540,730 |  |  | $ | 17,665 |
Limited partnership |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 39,669 |  |  |  | 1,296 |  |  |  | 39,669 |  |  |  | 1,296 |
Investments in debt instruments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Unsecured subordinate corporate bonds |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,016,924 |  |  |  | 33,222 |  |  |  | 1,016,924 |  |  |  | 33,222 |
|  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 1,597,323 |  |  | $ | 52,183 |  |  | $ | 1,597,323 |  |  | $ | 52,183 |
Financial liabilities at FVTPL |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Swap contracts |  | $ | - |  |  | $ | - |  |  | $ | 29,058 |  |  | $ | 949 |  |  | $ | - |  |  | $ | - |  |  | $ | 29,058 |  |  | $ | 949 |
Forward exchange contracts |  |  | - |  |  |  | - |  |  |  | 7,597 |  |  |  | 248 |  |  |  | - |  |  |  | - |  |  |  | 7,597 |  |  |  | 248 |
|  | $ | - |  |  | $ | - |  |  | $ | 36,655 |  |  | $ | 1,197 |  |  | $ | - |  |  | $ | - |  |  | $ | 36,655 |  |  | $ | 1,197 |

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