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Trade Receivables, Net (Tables)
 12 Months Ended
Dec. 31, 2018
Statement [LineItems]  
Summary of Trade Receivables, Net
    December 31
    2017   2018
    NT$   NT$   US$ (Note 4)
             
At amortized cost            
Gross carrying amount   $ 55,265,607     $ 79,636,748     $ 2,601,658  
Less: Allowance for impairment loss     64,901       155,389       5,077  
                         
    $ 55,200,706     $ 79,481,359     $ 2,596,581  
Summary of Loss Allowance of Trade Receivables Based on Group's Provision Matrix

The following table details the loss allowance of trade receivables based on the Group’s provision matrix.

 

December 31, 2018

 

    Not Past Due  

Overdue

1 to 30 days

  

Overdue

31 to 90 Days

  

Overdue

Over 91 Days

   Individually
Impaired		  

Total
    NT$   NT$   NT$   NT$   NT$   NT$
                         
Expected credit loss rate     0 %     0~10%       0~50%       1~100%       0~100%       -    
                                                 
Gross carrying amount   $ 71,819,583     $ 6,537,819     $ 778,799     $ 405,707     $ 94,840     $ 79,636,748  
Loss allowance (Lifetime ECL)     (7,119 )     (4,463 )     (14,949 )     (40,080 )     (88,778 )     (155,389 )
                                                 
Amortized cost   $ 71,812,464     $ 6,533,356     $ 763,850     $ 365,627     $ 6,062     $ 79,481,359  

 

 

    Not Past Due  

Overdue

1 to 30 days

  

Overdue

31 to 90 Days

  

Overdue

Over 91 Days

   Individually
Impaired		  

Total
    US$ (Note 4)   US$ (Note 4)   US$ (Note 4)   US$ (Note 4)   US$ (Note 4)   US$ (Note 4)
                         
Expected credit loss rate     0 %     0~10%       0~50%       1~100%       0~100%       -    
                                                 
Gross carrying amount   $ 2,346,278     $ 213,585     $ 25,443     $ 13,254     $ 3,098     $ 2,601,658  
Loss allowance (Lifetime ECL)     (233 )     (147 )     (488 )     (1,309 )     (2,900 )     (5,077 )
                                                 
Amortized cost   $ 2,346,045     $ 213,438     $ 24,955     $ 11,945     $ 198     $ 2,596,581  
Summary of Movements of Loss Allowance of Trade Receivables

The movements of the loss allowance of trade receivables were as follows:

 

   

For the Year Ended

December 31, 2018
    NT$   US$ (Note 4)
         
Balance at January 1, 2018   $ 64,901     $ 2,120  
Net remeasurement of loss allowance     150,128       4,905  
Acquisition through business combinations     3,482       114  
Amounts written off     (60,109 )     (1,964 )
Effects of foreign currency exchange differences     (3,013 )     (98 )
                 
Balance at December 31, 2018   $ 155,389     $ 5,077  
Summary of Aging of Receivables Based on Past Due Date

Aging of receivables based on the past due date

 

    December 31, 2017
    NT$
     
Not past due   $ 49,599,512  
1 to 30 days     4,986,491  
31 to 90 days     562,200  
More than 91 days     117,404  
         
    $ 55,265,607  
Trade receivables [member]  
Statement [LineItems]  
Summary of Aging of Receivables Past Due but Not Impaired

Aging of receivables that were past due but not impaired

 

    December 31, 2017
    NT$
     
1 to 30 days   $ 4,942,677  
31 to 90 days     378,526  
         
    $ 5,321,203  
Summary of Movement of Allowance for Doubtful Trade Receivables

Movement of the allowance for doubtful trade receivables

 

   

Impaired

Individually

  

Impaired

Collectively

   Total
    NT$   NT$   NT$
             
Balance at January 1, 2016   $ 39,046     $ 43,860     $ 82,906  
Impairment losses reversed     (21,501 )     (6,521 )     (28,022 )
Effect of foreign currency exchange differences     (1,092 )     (83 )     (1,175 )
Balance at December 31, 2016     16,453       37,256       53,709  
Impairment losses recognized     9,527       4,102       13,629  
Amounts written off     -         (34 )     (34 )
Effect of foreign currency exchange differences     (850 )     (1,553 )     (2,403 )
                         
Balance at December 31, 2017   $ 25,130     $ 39,771     $ 64,901